Need for Accounting Standards Essay Example for Free

Need for Accounting Standards Essay Critically evaluate the need for accounting standards and the need for a set of principles on which they are based. Accounting Standards Accounting standards contain a set of rules and governing practices for the treatment of all financial transactions. The main objective of accounting standards is to establish recognition, measurement, presentation and disclosure requirements dealing with financial transactions and key events which are important in the financial statements of companies. These financial statements give end-users important information, as well as an in depth understanding about an organizations performance, position and cash flow. Some examples of users of financial statements include potential investors, employees, suppliers and government agencies. As such, accounting standards provide the basic framework for financial statements to be presented in a fair and credible manner, such that it reflects the true overview of the financial status of an organization. These standards also help to present financial statements in a standardized and coherent manner, so that end-users worldwide are able to extract information and make decisions based on them. Advantages of Accounting Standards One advantage of having accounting standards is that it helps to ease the understanding of financial statements. What this means is that with accounting standards, financial statements reflect the financial position and status of an organization in a clear and coherent manner. With the need to publish financial statements in accordance to accounting standards, it also improves the credibility and reliability of the information present in the financial statements. End users, such as potential investors, top management and stakeholders, are able to make more informed decisions with greater confidence based on the information extracted. Accounting standards also provides guidance for accountants in their line of work. When financial reporting issues arise, accountants may refer to published accounting standards to determine how to publish an event. Some examples of these issues include new accounting transactions and new actions incorporated by an organization. Since accounting standards serve both as a reference and a guideline to accountants, this reiterates the transparency, reliability and credibility of financial statements when they are published based on a common accounting framework. Disadvantages of Accounting Standards A disadvantage of using accounting standards is in its inflexibility. For example, an accountant working in an organization which complies with accounting standards might find himself having a hard time in his line of work. This is because he has to make the organization’s unique experience fit into the guidelines laid out in published accounting standards. Another disadvantage of accounting standards is in its cost to comply with the standard. When a company decides to comply with the new standard, it must first consider the requirements of the standard, and what actions the company must take to implement the standard and the cost to do so. In many cases, this proves to be very costly as implementing and complying with a new standard would require system upgrades and employee training. Principle-based Standards Principle-based standards (PBS) is a framework of generally accepted accounting principles (GAAP) which accountants use for financial reporting. Some examples of the guidelines found in PBS include regularity, consistency, sincerity, prudence, continuity, periodicity and good faith. In PBS, an accountant follows these simple key objectives which help to ensure good reporting. The rules and guidelines set out in PBS only serves as reference and guide the accountant when he is doing his financial reporting. Advantages * Flexible, its broad guidelines allows it to be used in various circumstances * Allows companies to produce financial report using a method that best suit them Disadvantage * Lack of guidelines could lead to variation in financial reporting, making it difficult in terms of comparability Rules-based Standards Rule-based standard (RBS) refers to a list of detailed rules that must be followed when preparing financial statements. The list of rules serves as a checklist when accountants prepare financial statements at the end of a company’s fiscal year. This approach is more favoured by accountants because in preparing the financial reports by following the RBS checklist, it reduces the possibility of being brought to court if their judgements of financial statements are found to be incorrect. Advantages * Having a defined list of rules in preparing financial statement allows standardization, improving consistency which allows comparability between different companies * Easier to audit for compliance purposes Disadvantage * Having to follow a detailed set of rules results in rigidity, each transaction is accounted with respect to each rule. * Accountants have to comply to the rules set forth in RBS or face penalties for non-compliance. Conclusion In conclusion, there is a necessity for accounting standards when companies prepare their financial reports. Financial statements prepared based on accepted accounting standards not only gives users a detailed overview of the financial position of a company, but also assures users that the information they had obtained is reliable, credible and transparent. Question 2 The International Accounting Standards Board’s Framework for the Preparation and Presentation of Financial Statements requires financial statements to be prepared on the basis that they comply with certain accounting concepts, underlying assumptions and (qualitative) characteristics. Five of these are: Matching/accruals, substance over form, prudence, comparability and materiality. Briefly explain the mean of each of the above concepts/assumptions. IASB Framework The International Accounting Standards Board (IASB) framework is drawn up and used in preparing and presenting financial statements. The framework was drawn up and approved in April 1989 and published in July 1989. It was adopted by the IASB in April 2001 and later in September 2010; the Conceptual Framework for Financial Reporting 2010 was approved by the ISAB. (Deloitte, 2012) The purpose of the framework is to lay down guidelines to help ISAB shape the preparation and presentation of financial statements for end users. The IASB Framework acts as a guideline to the Board in establishing future frameworks and as well as a guide to solving accounting issues that are not addressed directly in an International Accounting Standard or International Financial Reporting Standard or Interpretation. The scope of the framework includes the objective of financial report, the qualitative characteristic of useful financial information, the elements of financial statements and the measurement of the elements of financial statements. The focus would be on five of the many qualitative characteristics present in the IASB Framework. The five qualitative characteristics, namely matching/accruals, substances over form, prudence, comparability and materiality would be further discussed in detail as follows: Matching/Accruals Concept Accruals concept is an accounting method that measures the performance and position of a company by journaling economic events regardless of when cash transactions occur. According to this concept, the revenues and expenses are recognized when they are earned or incurred and not when actual money is received or paid. The matching concept is an extension of the accruals concept, whereby revenue earned by the company and the expenses incurred by a company to earn that revenue has to be accounted in the same accounting period. For example, a business records its utility bills as soon as it receives them and not when they are paid, because the service has already been used. The company ignores the date when the payment will be made. Substance over Form Substance over form is the concept that the information shown in the financial statements and accompanying disclosures of a business should reflect the underlying realities of accounting transactions, rather than the legal form in which they appear. This would result in a true view of the affairs of the entity to be presented. Substance over form is critical for reliable financial reporting, particularly in cases of revenue recognition, sales and purchase agreements. For example, a lease might not transfer ownership to the leasee but the leasee has to record the leased items as an asset if it intends to use it for major portion of its useful life or where the present value of lease payment is fairly equal to the fair value of the asset, etc. Although legally the leasee is not the owner, so the leased item is not his asset, but from the perspective of the underlying economics the leasee is entitled to the benefits embedded in the use of the item and hence it has to be recorded as an a sset. Prudence Concept The prudence concept, also known as the concept of conservatism, refers to be cautious when it comes to the recording of business transactions. It is stated that under the prudence concept, the amount of revenues recorded should not be overestimated; neither should the amount of expenses be underestimated. One should be conservative in recording the amount of assets, and not underestimate liabilities. (Steven Bragg, 2011) In terms of profit and loss, anticipated profits cannot be recorded down as profits until they materialize. Some examples of exercising prudence is when company’s inventory should be valued ‘at cost or market price, which is less’, and a provision should set up for an allowance for doubtful accounts. Comparability Concept Comparability is one of the key qualities which accounting information must possess. Accounting information is comparable when accounting standards and policies are applied consistently from one period to another and from one region to another. The characteristic of comparability of financial statements is important because it allows us to compare a set of financial statements with those of prior periods and those of other companies. Financial statements of one entity must also be consistent with other entities within the same line of business. This should aid users in analyzing the performance and position of one company relative to the industry standards. It is therefore necessary for entities to adopt accounting policies that best reflect the existing industry practice. For example, a company which sells mobiles phones values its inventory based on First In First Out (FIFO) method previously, it must continue to do so in the future so as to preserve consistency in the reported inventory balance. A switch to other methods may cause a shift in the value in the inventory, which results in lack of basis of comparability. Materiality Concept It is stated that information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements (IASB Framework) Materiality therefore relates to the significance of transactions, balances and errors contained in the financial statements. Materiality defines the threshold or cutoff point after which financial information becomes relevant to the decision making needs of the users. Information contained in the financial statements must therefore be complete in all material respects in order for them to present a true and fair view of the affairs of the entity. For example, the government of the country in which a company operates in working on a new legislation which would seriously impair the companys operations in future. Although there are no figures involved, but the implication on the company would be so great that it would be material for this information to be made known to parties it may concern. References IASB Framework, 2012, http://www.ifrs.org/current-projects/iasb-projects/conceptual-framework/Pages/Conceptual-Framework-Summary.aspx (Cited 23 December 2012) Deloitte IAS Plus, History of IASB Framework, http://www.iasplus.com/en/standards/standard4 (Cited 23 December 2012) Steven Bragg, 13 March 2011, What is the prudence concept in accounting, http://www.accountingtools.com/questions-and-answers/what-is-the-prudence-concept-in-accounting.html (Cited 23 December 2012)

Whippets :: essays research papers

In this research paper I will attempt to explain what whippets are. I will try to give the necessary information to show the benefits and possible side effects. I will discuss a brief history of the gas and how young adults obtain the chemicals to make â€Å"whippets†. Whippets are charge dispensers that deliver nitrous oxide as (en.wikipedia.org) describes. Nitrous oxide is a colorless, non-flammable gas. It has a slightly sweet taste and odor. It is non-toxic and non-irritating and when inhaled in small quantities can produce mild hysteria and giggling or laughter. That is why it is also referred as the "laughing gas". When inhaled in pure form it will cause death by asphyxiation because at atmospheric temperatures and pressure, the oxygen in nitrous oxide is not available to the body. (www.idavette.net) Nitrous Oxide gas was first discovered by English scientist in 1772 and was first published about in 1776. Through his experiments he discovered Nitrous oxide's analgesic effects in 1800. From 1800 to 1840, Nitrous was primarily used for recreation at traveling public shows, but in 1844-1845 Nitrous was recognized as having some medical use in dentistry. In the late 1800's William James published some accounts of his work with Nitrous Oxide and called its effects of "some metaphysical significance". Nitrous has remained popular throughout the 20th Century and is sold over the counter in small cartridges ("whippets") for making whipped cream and in large tanks for industrial and medical purposes. Whipped cream dispensers are the most common used by young adults. The nitrous oxide is then inhaled. Many people use nitrous oxide for the benefit of its psychological effects. Long-term use in large quantities has been associated with symptoms similar to vitamin B12 deficiency: anemia and neuropathy. It can be habit-forming, mainly because of its short-lived effect and ease of access. Its use is thus restricted in many districts such as California. (en.wikipedia.org) Nitrous oxide causes euphoria, dizziness, and, in some cases, a mild aphrodisiac effect. It can also result in mild nausea or dizziness if too much is inhaled in a short time. The anaesthetic function of nitrous oxide is not completely understood, but it is thought that the gas interacts with the plasma membranes of nerve cells in the brain and thus affects the communication among such cells at their synapses. Nitrous oxide induces a state of behavioral disinhibition, analgesia, and euphoria. Unless the compound is administered with at least 20 percent oxygen, hypoxia can be induced.

Customer behaviour Essay

What is Electronic Commerce? Commerce – The exchange of commodities, buying and selling, of products and services requiring transportation, from location to location is known as commerce. E-Commerce – From a communications perspective, e-commerce is the delivery of information, products/services or payments via telephone lines, Fax, computer networks or any other means. What is Electronic Commerce? From an online perspective, e-commerce provides the capability of buying and selling products and information on the internet and other online services. It refers to a wide range of online business activities for products and services. Any form of business transaction in which the parties interact electronically rather than by physical exchanges or direct physical contact. Difference between E-Commerce & E-Business Electronic commerce or â€Å"e-Commerce† E-commerce covers online processes that touch customers, suppliers and external partners, including sales, marketing, order taking, delivery, customer service, purchasing of raw materials and supplies for production. More sophisticated system such as flight and hotel reservation system. e-Commerce breaks into two components: Online Shopping – the scope of information and activities that provides the customer with the information they need to conduct business with you and make an informed buying decision. Online Purchasing – the technology infrastructure for the exchange of data and the purchase of a product over the Internet. Online purchasing is a metaphor used in business-to-business e-Commerce for providing customers with an online method of placing an order, submitting a purchase order, or requesting a quotation. E-Business is a super-set of E-Commerce. E-business includes e-commerce but also covers internal processes such as production, inventory management, product development, risk management, finance, and human resources. E-business includes electronic mechanism to distribute information not directly related to buying and selling of goods. Examples: Product specifications, customer testimonials, and product reviews. Purchasing activities on your site, e.g., order forms, shopping carts, and credit card processing. Customers can’t interact directly with the firm. (territory barrier) History of EC The term e-commerce was originally conceived to describe the process of conducting business transactions electronically using technology from the Electronic Data Interchange (EDI) and Electronic Funds Transfer (EFT). These technologies, which first appeared in the late 1970’s, allowed for the exchange of information and the execution of electronic transactions between businesses, typically in the form of electronic purchase orders and invoices. EDI and EFT were the enabling technologies that laid the groundwork for what we now know as e-commerce. The Boston Computer Exchange, a marketplace for used computer equipment started in 1982, was one of the first known examples of e-commerce. Throughout the 1980’s, the proliferation of credit cards, ATM machines and telephone banking was the next step in the evolution of electronic commerce. The birth of companies such as eBay and Amazon (launched in 1994) really began to lead the way in e-commerce. Both eBay and Amazon were among the first to establish prominent e-commerce brands. The most prominent e-commerce categories today are computers, books, office supplies, music, and a variety of electronics. Dell.com,1997 Types of Ecommerce B2B( Business to Business E-commerce) or Inter-Organizational E-commerce B2C(  Business to Consumer E-commerce) C2B( Consumer to Business E-commerce) C2C( Consumer to Consumer E-commerce) or Ecommerce Involving Intermediaries Intra-organizational E-commerce  m-commerce(Mobile E-commerce) Business to Government E-Commerce B2B (Business-to-Business) or inter-organizational Ecommerce Companies doing business with each other such as manufacturers selling to distributors and wholesalers selling to retailers. Pricing is based on quantity of order and is often negotiable. B2B is used to improve business relationship among orgz. (invoices, cheques, purchase orders, financial reports) are in electronic for. For Example: Logistic companies Benefits: Supplier Management (reduce no. of suppliers, processing coast, and cycle time) Inventory Management (list of items/product, eliminate out of stock items) Distribution Management (list of ship’s cargo, purchase orders etc) Channel Management (reduce labour, time saving) Payment Management (electronic payment reduce clerical errors, lower transaction fee and coast) B2C Business to Consumer In B2C seller is a business organization buyer is consumer. In this case costumer directly interacts with company, i.e. books and cd’s buy online and internet used as a medium for transaction. Newspapers reading and weather forecasting are used as a B2C E-commerce. This type of e-commerce improve the flow of information between firm and customers. Examples are ebay.com, and amazon.com. C2B Consumer to Business A consumer posts his project with a set budget online and within hours companies review the consumer’s requirements and bid on the project. The consumer reviews the bids and selects the company that will complete the  project. Elance empowers consumers around the world by providing the meeting ground and platform for such transactions. Freelancing C2C (Consumer-to-Consumer) or E-commerce Involving Intermediaries In this type both seller and buyers are consumers. There are many sites offering free classifieds, auctions and forums where individuals can buy and sell. PayPal where people can send and receive money online with ease. Olx.com auction service is a great example of where person-to-person transactions take place everyday. Intra-organizational E-C The purpose of Intra-organizational applications is to help a company maintain the relationships that are critical to delivering superior customer value by paying close attention to various functions in the organization. Benefits: Workgroup communications Electronic Publishing Sales force Productivity Business to Government E-C A platform for businesses to bid on government opportunities. It refers to the use of the Internet for public procurement, licensing procedures, and other government-related operations. It reduces the risk of irregularities. Income Tax Department, Excise and Taxation Department M-Commerce Mobile commerce is the buying and selling of goods and services through wireless technology – i.e., cellular telephones and personal digital assistants (PDAs). Including mobile banking (when customers use their handheld devices to access their accounts and pay their bills). Bill payment and account reviews can all be conducted from the same handheld device. Delivery of entertainment, financial news, sports figures and traffic updates to a single mobile device. Advantages of e-commerce for businesses? Reduction of costs in the business E-commerce serves as an â€Å"equalizer†. It enables start-up and small- and medium-sized enterprises to reach the global market. E-commerce makes â€Å"mass customization† possible. E-commerce applications in this area include easy-to-use ordering systems that allow customers to choose and order products according to their personal and unique specifications. E-commerce allows â€Å"network production.† This refers to the parcelling out of the production process to contractors who are geographically dispersed but who are connected to each other via computer networks. What forces are fuelling e-commerce? There are at least three major forces fuelling e-commerce: Economic forces. One of the most evident benefits of e-commerce is economic efficiency resulting from the reduction in communications costs, – low-cost technological infrastructure. – speedier and more economic electronic transactions with suppliers. – lower global information sharing and advertising costs. Market forces. Corporations are encouraged to use e-commerce in marketing and promotion to capture international markets, both big and small. The Internet is likewise used as a medium for enhanced customer service and support. Technology forces. The development of ICT is a key factor in the growth of ecommerce. What are the components of a successful e-commerce transaction loop? To maximize the benefits of e-commerce, a number of technical as well as enabling issues have to be considered. A typical e-commerce transaction loop involves the following major players and corresponding requisites: 1. The Seller should have the following components: A corporate Web site with e-commerce capabilities (e.g., a secure transaction server); A corporate intranet so that orders are processed in an efficient manner; and IT-literate employees to manage the information flows and maintain the e-commerce system. 2. Transaction partners include: Banking institutions that offer transaction clearing services (e.g., processing credit card payments and electronic fund transfers); National and international freight companies to enable the movement of physical goods within, around and out of the country. Authentication authority that serves as a trusted third party to ensure the integrity and security of transactions. 3. Consumers (in a business-to-consumer transaction) Form a critical mass of the population with access to the Internet and disposable income enabling widespread use of credit cards; and Possess a mindset for purchasing goods over the Internet rather than by physically inspecting items. 4. Firms/Businesses that together form a critical mass of companies (especially within supply chains) with Internet access and the capability to place and take orders over the Internet. 5. Government, to establish: A legal framework governing e-commerce transactions (including electronic documents, signatures, and the like); and Legal institutions that would enforce the legal framework (i.e., laws and regulations) and protect consumers and businesses from fraud, among others. 6. Internet, the successful use of which depends on the following: A robust and reliable Internet infrastructure; and A pricing structure that doesn’t penalize consumers for spending time on and buying goods over the Internet (e.g., a flat monthly charge for both ISP access and local phone calls).

Altering Stop and Frisk Essay

You are walking down an alley way, trying to take the quickest route home to make it to dinner on time. Suddenly, a cop stops you, telling you to drop your belongings and put your hands in the air. You are shocked, scared, and confused, while being stripped of your dignity. Stop and Frisk arose around the mid 90’s. It was a means of stopping crime before it occurs. However, the reason behind the sudden stops was categorized as racially discriminatory, and offensive. In March 1999, problems with stop and frisk began to sprout, due to it causing the death of an unarmed African Immigrant, Amadou Bailo Diallo. This heart breaking tragedy opened the eyes of many, and bit by bit people began to perceive the racial profiling that transpired when it came to stop and frisk. If we want the discrimination to stop, however still allowing police officers to fulfill their duty then there are some flaws that must be adjusted. The mayor of the city should lay down restrictions on officer’s freedom and stabilize their training; to ensure peoples boundaries. Not only should the mayor take part in changing the system of stop and frisk, but our communities as well. In our communities, and neighborhoods with high crime rates, more charity events should be held explaining the consequences of violence, giving people a feel of what can happen if they begin or continue to explore criminal activities. If these changes towards stop and frisk are not constructed, then New York, the tri-state area, and the nation, will continue to fight back without hesitation. Stop and Frisk needs to have restrictions, the officers executing it, have an excessive amount of rights. The idea of an officer randomly pulling an individual to the side and searching them, stripping them of innocence, simply because they â€Å"fit the description† is absurd! Especially since, this is after all, the United States of America, a nation of justice and freedom. Having restrictions on stop and frisk would limit police officers power of freely stopping people based on bias suspicions. I suggest ‘restrictions’ meaning, a warrant. Just as one needs a warrant to search your house, or to arrest you, there should be one that gives officers a clearance to search your body. This of course, would mean that an officer cannot simply search you on sight; they would need to report their discoveries to headquarters and wait for an electronic authorization to conduct their search, while still keeping their eyes on you, maintaining low  profile. In charge to make sure that this change is permitted, as well as funded would be the mayor, since titled â€Å"head of the city†. However, the person administering the warrant would be police deputy (whom possesses great experience with criminals, knowing how a criminal looks or moves should be their second nature), for they have the power to stipulate lower ranked police men, and make sure they are fulfilling their duties correctly. The theory of restrictions on stop and frisk has no guarantee of working, because it has never been done in the past. However, people requested previously that police officers have a different approach on training and â€Å"disciplinary policies†. No one knows how legitimate an officers training is, but it is safe to say, evidently their training on stop and frisking people is developing the mind of a discriminative police officer. Study shows that recently in 2011 a total of 685,724 people were stopped and out of that number 605,328 people were innocent. Amongst that 350,743 were black, 223,740 were Latino, 61,805 were white, and 341,581 were aged 14-24. With such high numbers you can see that there is no restriction, neither is there any order. Nonetheless, if officers were trained with restrictions, having to obtain a warrant, then the number of innocents being stop and frisked would decrease, and ensure people’s boundaries, while still carrying out their responsibilities. Instead of trying to force people into submission and risking the chances of aimlessly searching a blameless person, charity events should be conducted. The same strength, power and wisdom a cop has to heedlessly invade the privacy of another, they can join forces with the community, together hosting events that carefully exhibits the consequences of violence. Stop and frisk could go as far back as gun violence, gang banging, possession of illegal drugs, etc. No one could personally change someone’s character, but if told the ramifications it would implant options; something that people fail to realize they have. These events could lead to activities, buildings, and shows that could primarily keep people off the streets. Of course these types of things require money, which can be raised by the people of our communities. According to Ignite Tampa, it’s good to have a sense of community, meaning â€Å"a feeling members have of belonging, a feeling that members matter to one another and the group, and a shared faith that members needs will be met through their commitment to be together†. If these violent communities had  more productive things occurring that made them feel that they belong then violent activities would decrease far greater than using an aggressive method like stop and frisk. Community engagement can increase employment, economic growth, and decrease criminal movement, â€Å"pollution† and â€Å"ethnic disparities†. Getting involved in the community doesn’t only help others, but as well as you. Caring can go a long way, it can go as far as discontinuing stop and frisk. It is understandable that people don’t want the stop and frisk policy to change or cease because they believe it has slowed down many crimes in advance. However, keeping stop and frisk as is, without rectifying it would cause communities to feel uncomfortable and violated, simply because it is an erratic search officers are conducting. People may think that my solutions are expensive, or unrealistic. The average income of a community can range from $60,000-$200,000, and a small charity event cost from as low as $1,000 to $10,000, so as far as expenses, a community has more than enough money to fund for charity events. As far as being realistic anything is possible, it all comes down to how far one is willing to go to fight for their rights and what they may believe in. My solutions will work with the dedication of many. If we want to fight against stop and frisk and regulate it we should together think of reasonable solutions of how that could be done. Two solutions that I presented were for the mayor to create restrictions that ensures one’s boundaries, and for the community to come together to host events stating the consequences of violence. Spread the word now and tell others of these solutions. Come together and volunteer to help out your community. Stop, stop and frisk and reduce criminal activities. What goes on in your community will affect you, take your stance.

Free Essays on Sexual Abuse

Effects of Sexually Abused Children Sexual child abuse is one of the most impure acts done to a young individual. It indeed violates one’s most precious inner pride and outer glory. Sexual abuse occurs when an individual of more experience and knowledge forces a child to do things for sexual pleasure. Shamefully, the people they trust commit such vulgar acts. The abuse can either be physical or emotional, allowing certain behavioral patterns to form, making the young child feel uncomfortable in particular surroundings. â€Å"One out of every four children will be a victim of sexual abuse† (Sexual Assault Crisis Center’s Home Page). Sexual child abuse is a disturbing act that effects a young mind to corrupt into non-normal behavior, and untrustworthy relationships. One of the most effects of child abuse occurs in the child’s behavioral status. Many children experience disturbing sleeping patterns that can haunt them for as long as they live; making them feel unsafe even in their own beds. Others may develop inappropriate sexual interests, excessive use of drugs and alcohol, and poor performance in school. A sexually abused child would avoid getting undressed around others and eventually wear more layers of clothing. They tend to isolate from society, due to embarrassment. If the abuse occurs at home, sexually abused children find ways to isolate themselves and avoid home as much as possible. In addition, children would draw and make up stories involving sexual deeds, and act out seductive pleasures. Another effect that sexually abused children may encounter is emotional issues. They follow a depression stage that causes them to have suicidal thoughts. They feel as if no one loves them and that they are the ones to blame. Their self-esteem levels decrease drastically, including the amount of confidence they have in their future relationships. The lack of trust plays a huge part in their role as a sexu... Free Essays on Sexual Abuse Free Essays on Sexual Abuse Effects of Sexually Abused Children Sexual child abuse is one of the most impure acts done to a young individual. It indeed violates one’s most precious inner pride and outer glory. Sexual abuse occurs when an individual of more experience and knowledge forces a child to do things for sexual pleasure. Shamefully, the people they trust commit such vulgar acts. The abuse can either be physical or emotional, allowing certain behavioral patterns to form, making the young child feel uncomfortable in particular surroundings. â€Å"One out of every four children will be a victim of sexual abuse† (Sexual Assault Crisis Center’s Home Page). Sexual child abuse is a disturbing act that effects a young mind to corrupt into non-normal behavior, and untrustworthy relationships. One of the most effects of child abuse occurs in the child’s behavioral status. Many children experience disturbing sleeping patterns that can haunt them for as long as they live; making them feel unsafe even in their own beds. Others may develop inappropriate sexual interests, excessive use of drugs and alcohol, and poor performance in school. A sexually abused child would avoid getting undressed around others and eventually wear more layers of clothing. They tend to isolate from society, due to embarrassment. If the abuse occurs at home, sexually abused children find ways to isolate themselves and avoid home as much as possible. In addition, children would draw and make up stories involving sexual deeds, and act out seductive pleasures. Another effect that sexually abused children may encounter is emotional issues. They follow a depression stage that causes them to have suicidal thoughts. They feel as if no one loves them and that they are the ones to blame. Their self-esteem levels decrease drastically, including the amount of confidence they have in their future relationships. The lack of trust plays a huge part in their role as a sexu...

Abnormally Normal

All the college help websites say that the trick to a butt-kicking college essay is to be yourself. And yet, the whole point is to impress whosever reading it, because the overall goal is to stand out. I’ve been reading different samples, just trying to get a spark of inspiration (don’t worry, no plagiarism was involved), but to be honest, I can’t relate any of these â€Å"top-rated college essays† to my own life. I’ve never had a friend killed by a drunk driver, or a parent devoured by some horrific disease. I am not a Guitar Hero champion or a red headed, left-handed sextuplet. I am, for all intents and purposes, normal. Strange though†¦I never thought I would be saying that. A true Barbie fanatic as a child, my idea of normal was the â€Å"Pleasantville† household: a squeaky clean suburban house, 2 kids, a cat, high school sweetheart parents, a doctor/lawyer father and a stay-at-home mom of course. Growing up in an Ivy-league collegetown, there was certainly a lot of this around, which definitely colored my perception. But basically, I had the opposite of this. My house was, and still is, a hundred-year old death trap; there is a surplus of holes in the ceiling and in the walls, exposed electrical wiring, creaking with every step, and no railing on the stairs. My only siblings are my four dogs, which are really more like shedding babies; they cry, pee and poop all over the house, and occasionally bite, but you love them anyways. And then there’s my parents†¦I won’t say too much because I don’t want to embarrass them, but let’s just say they’re not the Barbie and Ken couple previously described. It was truly traumatic in my eleven-year old eyes; in my â€Å"the world revolves around me† phase, I thought I was the weirdo of the town. In my mind I was just the girl who wouldn’t invite anybody over or the girl with the dad who looks like Jack Skeleton (completely self-afflicted, by the way). Now as I am trying to write an interesting college admissions essay, and I read samples about watching somebody die, and am denied certain scholarships because I have never been a golf caddy, I, for the first time, realize how utterly â€Å"normal† I am. Maybe I live in less-desirable home, but we can afford to take amazing trips to Germany to visit family. Maybe I don’t have a litter box trained cat or a little sister, but I have four energetic fluff-balls that will always comfort me when I’m sad. Maybe I don’t have a mom who will make me a 4 star breakfast in the morning, but at the end of the day, I know that I have two loving parents that will help me proof read this essay and will continue to support me.

Health Care Recruitment Paper Research Example | Topics and Well Written Essays - 2000 words

Health Care Recruitment - Research Paper Example Over the years, the hospital has expanded rapidly and the management board has been approving necessary resources and providing moral support to help the hospital personnel handle ever increasing number of patients. On December 3, 2010, the board approved recruitment of fifteen surgical unit nurses to address acute shortage of surgical nurses in ABC-Hospital. It is a move that is aimed at increasing the number of patients attended and fast tracking surgical procedures. Surgical nurses are charge with critical responsibility of ensuring that emotional and physical wellbeing of pre- operative and post-operative patients are well cared for and managed professionally. Failure to recruit nurses will weaken the ability of the surgery nursing unit to provide care and treatment as required. In addition, the number of people to undergo surgery will continue to decline causing a lot of backlog and suffering to the patients who need urgent surgical procedures. Following is a recruitment plan th at will enable ABC-Hospital to recruit fifteen surgical nurses. 2.0 Recruitment plan 2.1 SWOT analysis Strengths of the Surgical Unit at ABC-Hospital ABC-Hospital surgical unit is usually allocated sufficient finances to run its day to day activities. This has enabled the department to acquire state- of art surgical equipment and personnel to ensure that patients receive best health care services. The surgical unit has a fully fledged counseling unit to help surgical personnel especially the nurses to handle emotional challenges and fatigues that is caused by their work. When surgical nurses reached twenty five, the doctors will be able to increase the number of patients undergoing operation from four to over eight per day. Weaknesses of the Surgical Unit at ABC-Hospital The number of surgical nurses is ten. This is barely sufficient to meet increasing workload and high staff turnover in the surgical department. Shortage of surgical nurses is attributed to high staff turnover as a r esult of the stressful nature of the job that leave many nurses drained of energy and some decide to quit their jobs or transfer to general wards. The few available nurses are overwhelmed and cases of burnout, increasing number of absenteeism and lower staff morale has also been witnessed. This impact negatively health care delivery services to the patients. Acute shortage of surgical nurses led to reduced number of new surgical cases from an average of eight patients daily to three cases each day. Threats of the Surgical Unit at ABC-Hospital Stressful working conditions may result to increased surgical staff turnover in future. Most staff work more than forty hours stipulated in the job contract. This denies them adequate time to interact with other staff members as well as their family and friends. Globally, there is acute shortage of competent nurses. This means that it will be difficult to recruit and retain competent surgical nurses because demand for them is very high. Opportu nities of the Surgical Unit at ABC-Hospital ABC-Hospital has decided to increase the number of surgical nurses from ten to twenty five by April 31, 2011. ABC-Hospital considers its surgical unit extremely important and the board has approved staff development budget. A staff member who has worked in the hospital for more than twelve months is eligible for study leave. In addition, surgical staff members attend professional meetings at least once