17th Century Timeline, 1600 Through 1699

The House of Dies Drear free essay sample

Likewise, in part 19, which is additionally the finish of the book, Virginia Hamilton utilized another cliffhanger, which drove us to the following book, The Mystery of Drear House. That way, it will give individuals the thought process to peruse on to the following book and make the perusers anxious to peruse the following book. Illustration uncovered all through the book, for example, The stream in the channel. The secured boards are the drawbridges, Thomas thought. What's more, the place of Dies Drear is the château. For this situation, the place of Dies Drear is being contrasted with a mansion, it gives us a baffling state of mind, and the force can make the story more fascinating than trying to say everything clear. Virginia Hamilton utilized the plot structure/plot graph in her book. Starting, rising activity, peak, falling activity and completion. The start of the story is the point at which the Smalls moved in, rising activity in when they thought about the foundations of the house and Pluto. We will compose a custom article test on The House of Dies Drear or on the other hand any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Peak is the point at which they had their retribution on the Darrows. The falling activity will be the spin-off of The House of Dies Drear. I locate this intriguing in light of the fact that Virginia Hamilton composed The Mystery of Drear House likewise, yet she began taking a shot at it 18 years after the principal book was distributed. The spin-off was about what occurred after, and clarified most pieces of the secret in the main book. She, herself additionally said that â€Å"I started it by searching for an opening, something I hadn’t done in the main book. ‘ What did I miss doing in Dies Drear? ’ I asked myself. ‘Is there anything I forgot about I can get in the subsequent book? ’† Throughout the subsequent book, she generally understood all the secrets in the primary book, which went about as a falling activity and the closure. Not a great deal of writers choose to place the consummation in a different book. Likewise, the author utilizes some expressive impacts to make the story fascinating to peruse. For example, illustrative words and implication. In the book, Virginia Hamilton utilized a great deal of spellbinding words to make the book all the more intriguing. For example, Onomatopoeias, the word murmured around them, halting Mr. Small’s progress ahead. It can cause the perusers to have a distinctive picture in their brain, to make it progressively sensible all through sounds and word portrayals. Additionally, implications can cause individuals to identify with the history and comprehend what something implies. For example, Pluto’s name, was from the Roman divine force of death. This suggestion gives the perusers a jerk contemplated Pluto and they can relate it both to what Pluto have done in the book and to his name’s meaning. To finish up, I feel that The House of Dies Drear is compelling a direct result of its structure, secret and chronicled fiction, which made the book all the more intriguing. The ordinary structure of plot yet broke in to 2 pieces. Last the utilization of words and inference in the book made it fruitful.

Cannabidiol and Its Effects

Cannabidiol and Its Effects Addiction Drug Use Marijuana Print Cannabidiol and Its Effects By Elizabeth Hartney, BSc., MSc., MA, PhD Elizabeth Hartney, BSc, MSc, MA, PhD is a psychologist, professor, and Director of the Centre for Health Leadership and Research at Royal Roads University, Canada. Learn about our editorial policy Elizabeth Hartney, BSc., MSc., MA, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on August 05, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on May 26, 2019 Khmanglo/Flickr More in Addiction Drug Use Marijuana Cocaine Heroin Meth Ecstasy/MDMA Hallucinogens Opioids Prescription Medications Alcohol Use Addictive Behaviors Nicotine Use Coping and Recovery Cannabidiol, or CBD, is an active ingredient in the drug cannabis, also known as marijuana. CBD is the second-most widely recognized element of marijuana, after delta-9-tetrahydrocannibinol, or THC. Marijuana contains over 400 different active substances, with THC and CBD being just two of its 60 different cannabinoid molecules. Effects of Cannabidiol There is increasing evidence that CBD may have potential therapeutic benefits, including anticonvulsive, sedative, hypnotic, antipsychotic, and neuroprotective properties. It also has an anti-inflammatory effect, which in animal studies has been found to be several hundred times that of aspirin (acetylsalicylic acid). Because CBD produces its biological effects without acting significantly on the brains cannabinoid receptors, it does not cause the unwanted psychotropic effects that are characteristic of other marijuana derivatives. This gives it a potentiallly high potential to be used in the development of various forms of medical marijuana. A study comparing THC with CBD showed that some of the unpleasant aspects of the marijuana high, such as anxiety and paranoia, appear to be caused by THC, and alleviated by CBD. Although complex, studies have shown some neuroprotective effects of CBD. Research comparing the brains of chronic marijuana smokers and the amount of THC and CBD on hair samples indicated that, while THC appears to have a neurotoxic effect, diminishing grey matter in areas of the brain, CBD appears to have a neuroprotective effect on the same areas of the brain. Another study looking at the effects of various drugs on the development of dementia showed that CBD may have some positive effects, including the reduction of symptoms of psychosis in people with Parkinsons Disease. However, it is too early to say whether CBD could be used to prevent dementia, a condition which the medical system is struggling to cope with as it is reaching epidemic proportions among the aging population. There is also some research to suggest that CBD may reduce symptoms of psychosis in people with Parkinsons disease. Amount of Cannabidiol in Cannabis Despite the current view that CBD appears to be both a positive agent in and of itself and a potential modifier of some of the negative aspects of THC, reports of how the constituents of cannabis have changed over the first decade of the 21st century are concerning. Typical reports of the amount of THC and CDB in cannabis has been around 4% of each substance. In contrast, high potency strains of marijuana that have been developed more recently, such as sinsemilla, or skunk, are reported to contain 16-22% of THC, and less than 0.1% CBD. This might explain the recent increase in cannabis-related cases of psychosis.

Reflection Paper On Self Awareness - 1337 Words

The IAT self-awareness reflection paper will discuss personal reactions to the results of the exercise. It will also reflect on personal development towards being culturally competent counselor and the areas of growth. In addition, the paper will identify certain techniques to improvise counseling with LGBTQI+ clients. Reactions: My result of the IAT self-awareness test showed slight preference towards the straight people over gay people. Although the test results showed slight preference towards the straight people over gay people, I wondered about the validity of the test. Some IAT test results have been inaccurate and I wondered if little to no preference to straight people would make me a perfect counselor for LGBTQI+ clients? Would†¦show more content†¦It seemed to me that community would value creativity, freedom, liberty, and justice. Before I read chapters, it appeared that my understanding towards building relationships and connections was unitary. Unfortunately, the flow of love, kindness, and compassion for some people may be prejudiced. It was disheartening to read about discrimination, and lack of freedom, liberty and justice towards LGBTQI+ people. It is a sad demise of a portion of society that disregards autonomy, justice, and integrity for all. According to Ginicola, Smit h, Filmore, and Joel M. (2017), â€Å"Proponents of the liberty laws do not see that the laws are allowing discrimination while taking liberty and freedom away from others† (p. 13). Therefore, it is important for me to advocate for the LGBTQI+ people in counseling and be their ally. The readings helped in raising my consciousness and building awareness about the consequences of discrimination on mental health of the LGBTQI+ people. I learned that certain religious beliefs and structure of the family might manifest shame and guilt in the person with â€Å"variant gender† (p. 13). It was a humbling experience to be aware and generate cognitive shift for advocating for the human rights of the LGBTQI+ people. As a counselor, I learned to be an ally who not only advocates for the Minority rights, but also empowers the gender and affection orientation of the LGBTQI+ people. It is important to me toShow MoreRelatedSelf Reflection And Self Awareness Reflection Paper1054 Words   |  5 PagesCodependency: Self-Reflection and Self-Awareness Reflection Paper In the last several weeks, I had an opportunity to look back and analyze the events that has shaped my life. This was a unique experience where I was emotionally comfortable enough to look back at life. I was able too objectively revisit many events that were often buried and too painful to face. While doing this, I felt I had finally become free from the turmoil of fears of failure, anger, regret and isolation, which often cloudedRead MoreReflection Paper On Self Awareness2252 Words   |  10 Pageshelp me understand myself in a way that inspires growth; the questions and structure of the assessment resonated with my true feelings, inciting reflection, and making me more transparent. Dissecting my personality type has improved the understand of myself and others, allowing me to appreciate my strengths more, and improve my weaknesses. Self-awareness is a powerful mechanism for evaluating individual, group, and organizational dynamics in and way that is enriching and positive. Becoming a betterRead MoreReflection Paper On Self Awareness Essay1811 Words   |  8 PagesSelf-Awareness Today I was apprehensive as it was my first time in a clinical experience. Based on my perspective that cancer ends in death and is full of struggles for the individual, I began feeling very depressed when meeting each patient. I began to realize this is the case as two out of the three patients I had met, had cancer and I became very quiet and did not know what to say to them as the nurse was hanging chemotherapy. I have hope that as time goes on I will learn how to overcome thisRead MoreThe Link Between Time, Money and Morality Essay979 Words   |  4 Pageswhereas the time leads to self-reflection, which directs people away from unethical behaviour. Although methodologically sound and the link clear, the paper focuses on the direct relationship between wanting money and behaving dishonestly. The paper could be made more applicable by considering impacting factors that affect unethical behaviour and focusing less on suggesting greed and lack of self-awareness as the reason for che ating. Being a primary focus of the paper, time was operationally definedRead MoreCritical Reflection On Self And, And Challenging External Power Structures804 Words   |  4 PagesSelf-directedness or self-affirmation, and challenging external power structures begins with challenging our own assumptions and developing moral courage to bring to supervision and peers. We can begin identifying assumptions that oppose our interests that potentially harm service users (Bloom, 2006). Through critical reflection we have a better understanding of power relationships, which makes us mindful of not perpetuating people’s experiences of oppression in our working relationships with themRead MoreIMPLEMENTATION OF ACTION PLAN998 Words   |  4 PagesGrand Canyon University RDG 580: Practicum in Reading July 28, 2010 Abstract In this paper the author of this paper will reflect upon the third week of the implementation of an Action Plan created for a struggling student. Additionally this paper contains a Creative/Critical Thinking Reflection Form, and a Practicum Activity Log Summary. Week Three Reflection Tutoring continues to proceed in a positive venue, and the Student A has enjoyed the sessionsRead MoreEssay about Characteristics of an Effective Counselor1693 Words   |  7 Pagescomplete this research paper. Thanks! Abstract The characteristics that make up an effective counselor are the personality traits that really define the counselor. Several leaders in the field of counseling have listed many of these personality qualities; self confidence, high energy level, optimistic, sense of humor, neutrality, flexibility, emotional stability, risk-taking experience, analytic thinking, creativity, enthusiasm, honesty, sensitivity, hope, self control, awareness, and knowledge. TheRead MoreLeaders Are Born Not Made1254 Words   |  6 Pagesorganization. In my opinion, great leaders are the ones who inspire and motivate the employees to be the best they can be. We have all heard the saying that â€Å"leaders are born not made†, but I would argue great leadership takes a heavy dose of self-reflection and discipline, along with consistent and constant educational and mentoring experiences. Having been in leadership roles for over 22 years of my life, I can assure you I am not the same leader today, that I was 20 years ago. The key for organizationalRead MoreSelf Awareness And The Social Work1603 Words   |  7 PagesSelf-awareness and the use of self is a key component in social work practice. Depending upon how one integrates their personal being and accompanying thoughts, experiences, emotions, and consciousness into the helping profession has a profound impact on whether that integration is positive or negative, particularly when it comes to that of one’s relationships with their clients. While remaining impartial is often critical to effective social work practice, the complete separation of self from one’sRead MoreEthics Reflection Paper Str 581 Week 11312 Words   |  6 PagesRunning head: WEEK 1; ETHICS REFLECTIONS PAPER Assignment: Week 1; Ethics Reflections Paper By Judith Judson STR 591 – Phoenix Campus University of Phoenix Facilitator: Dr. Mark Kolesinsky Week 1, July 18, 2012 Ethics Reflection Paper In the last decade, ethics in corporate America has become highly publicized following the discovery of unethical and fraudulent business practices in major corporations. Practices at Tyco, Enron, Arthur Anderson, and WorldCom, among others,

Business Structure Of Australia, Particularly Company And...

Introduction This report will analyse the pros and cons of various business structures in Australia, particularly company and trust. Jack and Jill are running a business, which produces income of $350,000 in 2015 and 2016. This report will highlight tax calculation under Company and Trust structure. At the end of the report there will be a recommendation of which is the most effective business structure to minimise tax payable and how to boost superannuation for better retirement. Company Div. 1 – General, Corporation Act 2001 Unlike trust, a company is a separate legal entity in Australia. Generally, a company has the same rights as a natural person and can incur debt, sue and can also be sued. In this business structure, every†¦show more content†¦Company pat its own tax liability, and individual also pay tax liability based on their marginal tax rates (franking credit may available for dividend paid by the company to the shareholders). A company pays income tax at a flat rate 28.5% from 1 July 2015 on its taxable income (only applied for company that has turnover of $2 million or less)(Australian Taxation Office, 2015) The company owns the assets of a company and it is liable for any debts incurred. This is why this type of business structure appear to be a high-risk business ventures. Generally, the assets of the owner will not accessed to wipe off any company’s loan, debts or liabilities. However, there are some exceptions applied. Financial institutions have the right to require a personal guarantee against loans or overdrafts. A personal liability could be arisen if debts are caused by recklessness, negligence or fraudulence (Australian Taxation Office, 2015). Proprietary Company (Pty Ltd.) Section 45A Corporation Act 2001 A company can be formed as private, and it is known as ‘proprietary’. This type of companies is mostly family owned and does not listed on the Australian Stock exchange (ASX). A proprietary company has less than than 50 non-employee shareholders and. A proprietary company is not permitted to offer shares or securities to the public. It is required to have at least one director and shareholder, and at the director or the shareholder has to be ordinarily reside in Australia

Nanotechnology in Medicine Free Essays

Nanotechnology in Medicine When thinking of Nanotechnology one could think of the movie G. I. Joe: The Rise of Cobra. We will write a custom essay sample on Nanotechnology in Medicine or any similar topic only for you Order Now In the movie Cobra steals nanotech warheads and attacks the Eiffel Tower and it is destroyed by molecule sized machines in a matter of minutes. At this point in time nanotechnology is nowhere near this far along. Nanotechnology of today is about manipulating different types of matter on a molecular scale thus making them stronger and more durable (Williamson, Kenneth D. New Products). Hopefully we’ll be able to create the nanobots of G. I. Joe in the near future but for now it is just science fiction. With the science of nanotechnology we can revolutionize the field of medicine like never before, destroy cancer in the human body without killing the host body and revolutionize diagnostic imaging technology. Nanotechnology in medicine is often referred to as Nano medicine. One of the first uses of nanotech in medicine was in the early nineties. Silver Nano crystals were developed and used as an ant-microbial agent in healing infections (Nanotech in Med. ilver coatings). Another use is in burn treatment. The burn dressing applied to burns is loaded with nanoparticle sized antibiotics that are released when encountering a foreign organism (Nanotech in Med. ) Another positive use for preventative care is the use of â€Å"Buckyballs†. Buckyballs are an accidental discovery made by Richard Smalley in the early 1980s; they are a form of carbon which has been found to be able to purify any kind of water thus preventin g people from catching water borne sicknesses (Nanotech’s Impact). Currently the fight against cancer uses the bloodstream as the delivery system for toxic drugs. A cancer patient in the process of taking these drugs is subjected to a mind numbing array of horrible side effects. In 2012 a company, Bind Biosciences submitted clinical data on their use of nanotechnology to fight cancerous tumors. Their data shows that more of the cancer drug is delivered to the tumor and that there were marked improvements in anti-tumor activity. This process also reduced the toxicity to the patients and there was no new toxicity problems noted (Clinical Data. Bind 014). This process will eventually be able to be used with all cancer types as soon as the process is approved. In the past it was hard to determine the exact position and shape of cancer tumors and impossible to deliver cancer fighting drugs to the tumor itself. With the advancement of diagnostic imaging it is now possible to deliver these drugs directly to the tumor itself. Now a person is injected with or drinks something infused with nano-particles and allows scientists a sharper image of the person’s body (Nanotech. Emerging Tool). When patients drink the dye for M. R. I. imaging the dye wouldn’t last. Now the nano-particles being used have a long shelf life inside the body and can be used in subsequent imaging sessions (Nanotech. Emerging Tool). With nanotechnology it is also possible to track an individual cell through its journey in the body (Nanotech. Emerging Tool). At this time the United States of America has invested three point seven billion dollars in its own nanotechnology program and most other developed countries are following suit (Nanotech. Wikipedia). Within the next fifteen years there are going to be some major leaps in technology due to the use of nanotechnology and the human life experience is going to be better than ever before in human history. It is already changing life as we know it and most people don’t even realize it. Works Cited Bennet-Woods, Debra. â€Å"Nanotecnology in Medicine:Implications of Converging Technologies on Humanity. † Nanotecnology in Medicine:Implications of Converging Technologies on Humanity. 49. 4 (2006): 54-59. Web. 8 Apr. 2013. â€Å"Bind biosciences presents clinical data on bind 014. † www. understandingnano. com. UNDERSTANDING NANO. COM, 3 22 2013. Web. 3-22-2013. Ckakraborty, Mainak, Surangna Jain , and Vibha Rani. â€Å"Nanotechnology:Emerging Tool for Diagnostics and Therapeutics. † ProQuest. Appl Biochem Biotechnol, 17 Aug 2011. Web. 8 Apr 2013. â€Å"Nanotechnology. † wikipedia. wikipedia, 4 7 2013. Web. 7 Apr 2013. (â€Å"Nanoparticles and Their applications. † Nanogloss. com. N. p. , 3 20 2013. Web. 3-20-2013. Williamson, Kenneth D. â€Å"Nanotechnology. † Charleston Newspapers 18 Nov 2007, Sunday Gazette 1C. Web. 8 Apr. 2013. ProQuest www. understandingnano. com. † www. understandingnano. com. understandingnano. com, 3 20 2013. Web. 8 Apr 2013. How to cite Nanotechnology in Medicine, Essays

Management of violence Essay Example

Management of violence Essay . Management of disturbed/violent behavior in-patient in psychiatric units was started to deal with systems arising such a attempted suicide, drug addiction, acute alcohol intoxication, violence and occurrences of delusions, panic attacks and some changes in the behavior in the mentally ill patients (Soyka, 2000).   This resulted to the formation of emergency psychiatry that monitors the occurrences and nature of these symptoms and other appropriate treatments and prevention measures. (Crighton, 1995, p22). Violent in this case refers to using or tending to use aggressive physical force or involving unlawful exercise of force. Aggressive act or behavior means being forceful, attacking without provocation. Violent/aggressive behavior in inpatients therefore means use of force by these people in different setups and is characterized by factors such as psychotic symptoms, non-compliance with medication and treatment, and drug abuse (Shah, Fine berg and James, 1991). Guidelines on mana gement of Disturbed/ violent behavior in inpatients settings and emergency departments for mental health assessment was started by NICE in collaboration with NCC-NSC.The guidelines provide that before any treatment was carried, risk assessment was very assential. This is a very important part of care and treatment of all patients (simon, 1992,p50). Risk assessment provides the positive predictive validity of short-term psychiatric in inpatient-disturbed behavior (Haller and Deluty, 1988). The assessment should focus on static factors such as history of violent behavior, demographic information and diagnosis without taking an individual service user needs into consideration (Sheridan etal, 1990). Most patients with severe aggressive behavior have been admitted in special closed rooms. These patients are normally confined in a closed room that may be locked to protect others from significant harm (Brizer, 1989, p49). This is seclusion and it means the supervised confinement of a patient in a room, which may be locked to protect others from significant harm (Melo, 1991). However seclusion should be used as the last resort for the shortest time possible and the clinicians are not suppose to view it as a punishment to the patient. Other risk management should also be observed by the clinicians like placing alarms in the room to repo rt any emergency help needed (Schwarz, 1970). We will write a custom essay sample on Management of violence specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Management of violence specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Management of violence specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The inpatients that are highly involved with the disturbed aggressive and violent behaviour have been found to be females (Lance etal1995).   More young ladies have been found to fall victims of patients with violent behaviour as compared to old ones (Lalla, 1995, p76).   Schizophrenic patients normally require a lot of care and the mode of treatment should be as fair as possible.   If at all any force or pressure is to be applied then it is supposed to be done according to the legal requirements governing and protecting the rights of the patients (Infatino and Musingo, 1985). The violent and aggressive behaviour in patients admitted in psychiatric wards do normally occur in the day   (Elbadri and Mellosop, 2002, p399).   Probably this has not been explained however most of stress is experienced when the victims do interact with quite a big number of people.   These people are believed to be contributors of a lot of stress and therefore triggering the occurrence of the violent and aggressive behaviour.   The most commonly form of illness found in these patients is schizophrenia where diagnosis proves that nurses are also victims (Melo, 1991, p70).   This could occur due to counter transference during the intervention process. The rate of the violent behavior in the inpatients also varies according to the cultural background of the patient (Davis, 1991).   This shows that socio-cultural factors are very important issues that should be checked when dealing with the behaviour in patients. For example blacks and minority ethnics groups in America are found to be highly involved in the aggressive violent behavior (Simon, 1992, p63).   This is because of the high occurrence of racial discrimination in the area. Blacks and minority ethnic service users must therefore identify aboard member to take specific responsibility for all matters relating to equality and diversity (Fottrel, 1980). The responsibilities must include the nature and adequacy of service provision in relation to the short-term management of disturbed behavior. Training should therefore be provided on all matters of equality and diversity, monitoring service usage by ethnicity and consultation with local blacks and minority ethnic groups (Jamesetal, 1990). The intervention and prevention measures should be less resistant and all the strategies should be fair to everybody (El-Badri and Mellsop, 2002).   However various measures have been put into place to reduce the occurrence of the aggressive behaviour.   The prevention can be more effective when the medication is done in the psychiatric wards (Davis, 1991).   The inpatients are locked and the clinician and his team offer effective medication.  Ã‚   Community intervention has been found not to yield any substantial result because most of the activities involved are too complex and complicated and therefore wanting close supervision.   This can only be done by knowledgeable and skillful clinicians (Schwarz, 1978, p53). Most of aggressive behavior in the in-patient units mostly involves patients with schizophrenia and bipolar disorders.   These patients have been found to have acute psychotic or manic (Davis, 1991, p585).   There is evidence that a history predict the future occurrence of violence behavior.   For example psychiatric patients who have been found to misuse drugs have shown a significant risk factor for aggression and disturbed behavior. The selected scenario is violent behavior in chronic schizophrenia and inpatient psychiatry.   These are the most affected inpatients however psychiatric patients have responsibilities as well as rights.   They are supposed to take part in the treatment process and to respect the rights and needs of other people (Melo, 1991, p80).   As citizens they are expected and should observe legal procedures that are provided to monitor and control their conduct in court especially when they fall in crime.   In most settings physicians and clinicians have fallen in violence or assaults by the patient.   They argue that acts of violence against the person or property are not common in psychiatric settings and therefore require a special condition when providing guidance in the area (Tardif, 1989, p75). The following are some of the factors that might be considered during the management of violent/disturbed behavior among these patients, in inpatient suffering from schizophrenia.   The violence incidence of the behaviour normally occurs in different set ups.   These set ups may include emergency rooms, psychiatric wards, during home visits or in community hospitals.   These incidences actually vary from minor verbal assaults to long threatening attacks that occasionally might result in serious physical injury or deaths always are in state aggression.   They therefore require a highly knowledgeable doctors or psychiatrics to attend to them. (Cantwell, 1999, p151). However the intervention process might be challenged with a number of problems.   The team may be threatened by the patients, which might interfere with the clinician’s spirit of maintaining fairness in the intervention process.   The clinician may develop a feeling of objection and counter transference in the process.   This therefore makes the management decision to become very complex and complicated (Atakan, 1995, p594).   The team that is supposed to accompany the clinician may include family members, friends to help in the intervention process.   The whole management and intervention process is very cumbersome and therefore a number of issues have to be addressed for effective treatment measures to take place. Normally before treatment is done the history of the occurrence of the behaviour has to be recorded down (Schwarz, 1970, p197).   The safety of the patient and the clinician plus should be assured.   The various clinical issues also will be required to be addressed. If not properly handled the whole process might be poor.   When the violence or assault takes place proper assessment of the patient’s mental status should be done.   This should include the mental functioning processes, appropriate security measures, physiotherapy and behavioral approaches (Yudofsky, 1986, p37).   The treatment team should therefore come up with a suitable plan to take an effective measure on the security measures and steps to be followed during the intervention process .The clinician is expected to have a record of the patient’s history on the occurrence of the aggressive behavior.   The history should include the records of previous treatment details, history of the violence, degree of the occurrence of the behavior and some of the consequences of the incident of the victim.   The records of past psychiatric diagnosis and measures he used in place should also be crosschecked (Simon, 1992). This means that management decision should not only be based on one or two factors should but a number of issues on the management are considered.   If legal action has been initiated, clinical staff should ensure that the various victims are supported throughout the process (Yudofsky, 1986, p36).   The legal system requires that the patient should be presented to the court.   The police, lawyers and the family members are expected to come before the court and make a statement .If the incident happen in an institution such as schools and colleges, the administration should be informed as soon as possible if legal action has been verified and taken. The students and any responsible staff should inform the patient that the complaint has been recorded and the police are supposed to investigate in the issue concerning it (Lanza, 1983,p43).   Patients normally have the right to counsel, the staff should inform the lawyer if in any case he might request for the counseling services.    Otherwise counseling is not supposed to be given without the consent of the lawyer.   Appropriate measures should be made to cooperate with the law enforcement officers when the trying to help the patient. Gender needs (WHO, 1992) must be taken into consideration in the management of disturbed /violent behavior in psychiatric inpatient settings. For example women are more likely be self harm and suffer from depression while men are more likely to experience earlier onset and more disabling cases schizophrenia (Latta, 1995,p86). Women mental health needs should be conducted in relation to an individual woman’s experience, beliefs, struggles as well as her ethnic group, age and sexual performance. Another factor that should be looked into is the training of the staff.   The clinician and the team need to be trained on appropriate skills to manage the disturbed behaviors in a psychiatric setup (Cantwell, 1999, 152).   Training should be provided on the various intervention procedures.   The training is normally carried on the awareness of racial discrimination, spiritual needs, gender differences and cultural differences.   The training has been offered by the National Health Services (NHS) Security management Service (SMS) (Mellsop, 2000,p399). They have also come up with a training curriculum that can effectively be used in the management of the violence.   The National Institute for Mental Heath in England (NIMHE) is also drawing up a formatted scheme for trainers. (Sheridan, 1985, p77). The staff also needs to be aware of the legal procedures that authorize the use of various intervention measures.   The guidance of Mental Health Act Code of practice should be followed.   This is the only policy that guides the staff should any risk and threat occur.   During physical intervention the staff should be able to protect their eyes, necks and heads (James, 1990, p846).   A team member should be selected to lead the staff in providing physical security.   Direct pressure should not at any point be applied to the patient during the application of physical intervention.   The force applied should be fair and reasonable and if possible should be less harmful as possible. (James, 1990,p852). Oral medication may also be provided for rapid tranquillization.   The rapid tranquillization is very important sine it provides a state of calmness thereby reducing the risk that might be posed on the service users and other team members (Fottrel, 1980).   This should be followed with giving some ample time for clinical responses between oral doses of medication for rapid tranquillization (Lance, 1995, p610). Doses for rapid tranquillization as also accepted however this must be done upon following its legal framework. The manufacturer’s guidelines should be followed to avoid the risk of death and any other problem that might occur (Link,1992).   This means that a specialist from pharmacy and poisons Board should assess the nature of the drugs used if they satisfy the current marketing system. Conclusion. The short-term management of Disturbed/violent behavior in inpatient can only be effective if NICE guidelines are observed. This should start with risk assessment, consideration of gender differences and close supervision of the legal framework governing the process. With proper training of supportive staff the intervention process can be properly managed. Otherwise since the introduction of the NICE guidelines cases of Disturbed /Violent behavior in patients with mental illness has been in the decline.

How to Write a Book Review

How to Write a Book Review How to Write a Book Review Book reviews could be found in almost every newspaper or internet portal. There are different types of reviews. Some of them only introduce their readers to the particular book, other try to go deeper and to carry out a real analysis of the book. In our times of modern technologies and internet, it is better not to copy the practice of many internet users to write a short description of a book. Short reviews are easy to be written and also do not â€Å"waste† the time of the reader, but still they are not able to shed light on the book described. Hence, as it seems, not so many people know how to write a book review in the proper sense of the term. Your approach towards writing a book review needs to be based on three key elements: knowledge, interpretation and advice. Let’s check each of them in order to better explain the process of writing a book review. Knowledge If this task is assigned to you, and you hesitate what to write and how to do it, you are probably not a very experienced author. You should start from reading critical analyses and commentaries of the books. By reading them, you will know how to structure the paper, how to read the book itself, and how to discover the key meanings of the book in question. Analyses are boring in almost all cases, but you need to train your mind in this direction. Afterwards you have to start reading professional book reviews not written by readers, as it is with the web site Amazon.com for instance, but professional reviews in specialized newspapers and magazines. The final step of this stage includes reading a lot about your particular author- biography, achievements, interests, critical reception. Now you are ready to go to the second stage- interpretation and understanding. Interpretation of the book Your task involves not only a description of the book, but expressing your personal opinion on it as well. Be careful while dealing with them both: discern the one from the other. Your description needs to be adequate and realistic. Describe the main characters, their interactions and the plot. This description should not exceed one-fourth of the review. Of course, the good description requires an excellent understanding from you. There are some complicated plots which could leave every reader in the darkness. If this is the case, read other analyses, thus you will be able to notice key messages which otherwise will be incomprehensible for you. Now, it is time to discover the meaning of the book. What does the author intend to say? How does he/she say it? Perhaps several views on life are interwoven here: the advantage of novels is the diversity of characters â€Å"inhabiting† them; the same could be said about volumes with short stories. Thus, you will not be able to perfectly interpret a book; but your task is to elaborate an adequate interpretation. Advice for writing a book review The last stage of writing the paper turns around expressing your personal opinion on the book. Here you may allow yourself to be more subjective. Tell why you like, or do not like the book; what flaws you have found in it; what are its advantages. However, you should avoid extreme comments, and also to let the reader analyze the book for themselves. In this sense, you need to be pluralistic, in order to show respect for the reader. You must be confident while starting your work. Readers do not feel sympathy for reviewers who seem confused or incompetent. For that reason revise your paper several times as refine it in the best possible way. How to Write a Book Review How to Write a Book Review A company providing support in all kinds of book review writing can be a good source of help when you need a book review. Books related to any discipline and of any kind can be reviewed excellently by following the instructions. If you do not know how to do a book review writing, do not get upset as we are here to help you. So, follow the instructions given below for book review writing: Read the book for which you are going to do book review writing. While reading, summarize all the chapters in your own words. Evaluate the book. Closely look into the writing style of author, what words he/she uses mostly, how he/she has managed to deliver his/her views regarding the main topic and what theme he/she has followed to write the book. Try to find out the centre of the book, the main idea around which the whole text is revolving. Find out the strong and weak aspects of the writer which he/she has shown in his/her writing. Highlight the strong and weak points in your review writing. Try to find out how the writer has justified his/her claims that he/she made in his/her written work. Introduce the text clearly. Conclude in the last. Remember writing book reviews is a small exercise, you should not write a number of pages for it. Try to cut it short. First of all do the drafting for book review writing, then check it and write it with amendments. Try to keep the review as simple as you can. Moreover, it should be easily understandable. If you are still in need of assistance, contact us and we will resolve all of your problems related to book review writing.

Admiral Graf Spee - World War II - Kriegsmarine

Admiral Graf Spee - World War II - Kriegsmarine Admiral Graf Spee - Overview: Nation: Germany Type: Heavy Cruiser/ Pocket Battleship Shipyard: Reichsmarinewerft , Wilhelmshaven Laid Down: October 1, 1932 Launched: June 30, 1934 Commissioned: January 6, 1936 Fate: Scuttled on December 17, 1939 Admiral Graf Spee - Specifications Displacement: 14,890 tons Length: 610 ft., 3 in. Beam: 71 ft. Draft: 24 ft. 1 in. Speed: 29.5 knots Complement: 951-1,070 men Admiral Graf Spee - Armament Guns (as built) 6 Ãâ€" 28 cm (11 in.) SK C/28 (2 x 3)8 Ãâ€" 15 cm (5.9 in.) SK C/288 Ãâ€" 53.3 cm (21 in.) torpedo tubes Admiral Graf Spee - Design Construction: A Deutschland-class panzerschiffe (armored ship), Admiral Graf Spees design was intended to nominally conform to the naval restrictions set forth by the Treaty of Versailles which ended World War I. These limited future German warships to 10,000 long tons. Though the vessels of Deutschland-class exceeded this displacement, the German designers devised numerous methods to reduce weight. These included the incorporation diesel propulsion and the large-scale use of welding. The class armament centered on six 11-inch guns mounted in two triple turrets. As a result, the Deutschland-class ships were able to deliver a potent attack despite their relatively small size. As a result of this, they became know in other navies as pocket battleships. Capable of around 28 knots, they were able to out-gun many of the foreign warships that were fast enough to catch them. Laid down at Reichsmarinewerft in Wilhelmshaven on October 1, 1932, the new panzerschiffe was named for Vice Admiral Maximilian Reichsgraf von Spee who had defeated the British at Coronel on November 1, 1914, before being killed at the Battle of the Falklands a month later. Launched on June 30, 1934, the vessel was sponsored by the late admirals daughter. Work continued on Admiral Graf Spee for another eighteen months. Commissioned on January 6, 1936, with Captain Conrad Patzig in command, new cruiser drew much of its crew from the old battleship Braunschweig. Departing Wilhelmshaven, Admiral Graf Spee spent the early part of the year conducting sea trials. Upon their completion, it was designated flagship of the German Navy. Admiral Graf Spee - Prewar Operations: With the outbreak of the Spanish Civil War in July 1936, Admiral Graf Spee entered the Atlantic Ocean and commenced non-intervention patrols off the coast of Spain. After conducting three patrols over the next ten months, the cruiser put into Spithead in late May 1937 to take part in the Coronation Review for King George VI. At the conclusion of the ceremonies, Admiral Graf Spee returned to Spain where it relieved its sister ship, . Returning home late in the year, it participated in fleet maneuvers and made a goodwill call to Sweden. Following a final non-intervention patrol in early 1938, command of the ship passed to Captain Hans Langsdorff in October. Embarking on a series of goodwill visits to Atlantic ports, Admiral Graf Spee also appeared in a naval review in honor of Hungarian regent Admiral Miklà ³s Horthy. After visits to Portuguese ports in the late spring of 1939, the ship returned to Wilhelmshaven. Admiral Graf Spee - World War II Begins: Anticipating the beginning of World War II, German leader Adolf Hitler ordered Admiral Graf Spee to sail for the South Atlantic to be in position to attack Allied shipping. Departing Wilhelmshaven on August 21, Langsdorff steered south and rendezvoused with his supply ship, Altmark, on September 1. Alerted to the beginning of hostilities, he was directed to stringently adhere to prize law when attacking merchant vessels. This required the raider to search ships for war materials before sinking them and ensuring the safety of their crews. On September 11, one of Admiral Graf Spees floatplanes spotted the heavy cruiser HMS Cumberland. Successfully evading the British ship, Langsdorff received orders on September 26 directing him to initiate a campaign of commerce raiding against Allied shipping. On September 30, the cruisers floatplane sank the steamer Clement. To ensure the crews safety, Langsdorff radioed Brazilian naval authorities and informed them of the attack. Alerted to the pre sence of a German raider in the South Atlantic the Royal and French Navies formed eight groups consisting of four carriers, two battleships, one battlecruiser, and sixteen cruisers to hunt down Langsdorff. Admiral Graf Spee - Raiding: On October 5, Admiral Graf Spee captured Newton Beach and two days later sank the cargo vessel Ashlea. Though the former initially was used as a prisoner transport, it proved too slow and was soon discarded. Taking Huntsman on October 10, Langsdorff retained the steamer and took it to a rendezvous with Altmark a week later. Transferring prisoners to his supply ship, he then sank Huntsman. After sinking Trevanion on October 22, Langsdorff steered for the Indian Ocean in an attempt confuse his pursuers. Sinking the tanker Africa Shell on November 15, Admiral Graf Spee turned for the Atlantic in order to refuel from Altmark. While rendezvousing on November 26, the cruisers crew made efforts to alter the ships silhouette by building a fake turret and a dummy funnel. Continuing his campaign, Langsdorff sank the freighter Doric Star on December 2. In the course of the attack, the Allied ship was able to radio for aid and relay its position. Receiving this, Commodore Henry Harwood, commanding the Royal Navys Force G, steered for the River Plate anticipating that this area would be Admiral Graf Spees next target. Harwoods command consisted of the heavy cruiser HMS Exeter and the light cruisers HMS Ajax (flagship) and HMS Achilles. Also available to Harwood was Cumberland which was refitting in the Falkland Islands. The sinking of Doric Star was quickly followed by an attack on the refrigerator ship Tairoa. Meeting a final time with Altmark on December 6, Langsdorff sank the freighter Streonshalh the next day. On board, his men found shipping information that led him to decide to move against the River Plate estuary. Admiral Graf Spee - Battle of the River Plate: On December 13, Admiral Graf Spee spotted masts off the starboard bow. While Langsdorff first believed these to be convoy escorts reports soon informed him that it was a British squadron. Electing to fight, he ordered his ship to maximum speed and closed with the enemy. This proved a blunder as Admiral Graf Spee could have stood off and hammered the out-ranged British warships with its 11-inch guns. Instead, the maneuver brought the cruiser within range of Exeters 8-inch and the light cruisers 6-inch guns. With the enemys approach, Harwood implemented a battle plan which called for Exeter to attack separately from the light cruisers with the goal of splitting Langsdorffs fire. At 6:18 AM, Admiral Graf Spee opened the Battle of the River Plate by firing on Exeter with its main guns while its secondary armament targeted Ajax and Achilles. Over the next half hour, the German vessel hammered Exeter disabling both its forward turrets and starting several fires. In return, the British cruiser hit Admiral Graf Spees fuel processing system with an 8-inch shell. Though his ship appeared largely undamaged, the loss of the fuel processing system limited Langsdorff to sixteen hours of usable fuel. To aid their compatriot, the two British light cruisers closed on Admiral Graf Spee. Thinking the British ships to be making a torpedo attack, Langsdorff turned away. The two sides continued the fight until around 7:25 AM when the action came to an end. Pulling back, Harwood decided to shadow the German ship with the goal of attacking again after dark. Admiral Graf Spee - Scuttling: Entering the estuary, Langsdorff made a political error in anchoring at Montevideo in neutral Uruguay rather than the friendlier Mar del Plata, Argentina to the south. Putting in a little after midnight on December 14, Langsdorff landed his wounded and asked the Uruguayan government for two weeks to make repairs. This was opposed by British diplomat Eugen Millington-Drake who argued that under the 13th Hague Convention Admiral Graf Spee should be expelled from neutral waters after twenty-four hours. Advised that few naval resources were in the area, Millington-Drake continued to press for the ships expulsion publically while British agents arranged to have British and French merchant ships sail every twenty-four hours. This action invoked Article 16 of the convention which stated A belligerent warship may not leave a neutral port or roadstead until twenty-four hours after the departure of a merchant ship flying the flag of its adversary. As a result, these sailings held Admiral Graf Spee in place while additional naval forces were gathered. While Langsdorff lobbied for time to repair his ship, he received a variety of false intelligence which suggested the arrival of Force H, including the carrier HMS Ark Royal and battlecruiser HMS Renown. While a force centered on Renown was en route, in reality Harwood had only been reinforced by Cumberland. Completely deceived and unable to repair Admiral Graf Spee, Langsdorff discussed his options with his superiors in Germany. Prohibited from allowing the ship to be interned by the Uruguayans and believing that certain destruction awaited him at sea, he ordered Admiral Graf Spee scuttled in the River Plate on December 17. This decision infuriated Hitler who l ater directed that all German ships were fight until the end. Taken to Buenos Aires, Argentina with the crew, Langsdorff committed suicide on December 19. Selected Sources Panzerschiffe Admiral Graf SpeeGerman Navy: Admiral Graf SpeeLangsdorff of the Graf Spee

Ethical Reasoning in Business Decisions Essay Example | Topics and Well Written Essays - 1750 words

Ethical Reasoning in Business Decisions - Essay Example In the research, the emphasis is given on the use of ethical reasoning for developing important business decisions. The specific issue is reviewed using as an example the marketing plan of a tobacco firm, GB Tobacco, especially in regard to South East Asia. The decisions of the firm’s manager Fiona Fuller are analyzed through appropriate theory. Recommendations are made for potential alternatives and changes, where necessary so that the firm’s marketing plan in South East Asia is not opposed to ethics. As explained in the case study, Fiona Fuller has to face a significant challenge in the short term: she has to identify a strategy for enhancing the growth of the firm’s profits. The market of South East Asia seems to be an ideal place for achieving such target since elsewhere the perspectives for the firm’s growth are limited mostly due to the changes in the legislation related to tobacco products. The options proposed by Suppakorn would be evaluated using the Seven Step model, a theoretical framework that allows the identification of ethical dilemmas and constraints in regard to critical business decisions. The Seven Step Model of ethical decision making would help Fiona Fuller to develop ethical decisions. The specific model incorporates seven phases, which can be described as follows: a) Identification of the facts, meaning those issues that can be considered as having ethical implications. In the specific case, these facts are: in Malu existing legislation bans the import of cigarettes; still, the unregulated market is well developed. As a result, the import of cigarettes in the country needs to be necessarily developed through smuggling distributors in neighboring regions. The marketing strategy of GB Tobacco needs to be designed taking into consideration the above fact, i.e. the non-legal import of the firm’s products in the market of Malu.

System Development and Project Management Essay

System Development and Project Management - Essay Example We are interested in a system development, which can manage projects within the organization. Organizations felt the need for system development as the requirements increases. First of all, they have to depute a team leader or manager who plans, manages and controls the development process of the project. The project manager has to understand the requirements of the client and then determine the scope of the project. At the same time, a system development team has to be created by those employees who have requisite qualifications and knowledge. The team should be lead by dynamic, able leader who can control and manage the project. Normally due to lengthy projects having complex activities and scarce resources, development team feels demotivated. Employees having negative attitudes also create problems in the team results in lower productivity. Unproductive work environment, inefficient project management styles, lack of stakeholders’ interest and commitment of senior managemen t team results in a demotivated team, low level of productivity, delay in projects and subsequent failure of projects. So before forming a system development team we have to analyze on the above aspects first then only we can move forward to develop a system to manage projects. Previously software development consists of a programmer writing codes to solve a problem or automate a procedure. Nowadays systems are so big and complex that team of architects, analysts, programmers, testers and users must work together.  

Symbols, Symbolism, and Allusions in The Stranger (The Outsider) :: Camus Stranger Essays

Symbolism and Allusions in The Stranger " That's all for today, Monsieur Antichrist." " Specking very quickly and passionately, he told me that he believed in God, that it was his conviction that no man was so guilty that God would not forgive him, but in order for that to happened a man must repent and in so doing become like a child whose heart is open and ready to embrace all". A. The people in this short quote is Monsieur as the judge is talking to him. The judge don't think Monsieur believe in Jesus because Monsieur is always talking about how he does not care about anything and he rather just be in jail where he belongs. B. The quote that I think the author is trying to carry out through the story is the second quote I wrote down, because the author is saying that you need to repent and ask for forgiveness to God. Monsieur lawyer keeps telling him about Jesus and telling Monsieur that he needs to forget about the wrong things that he did in life and repent to God, but Monsieur being big headed is not going to listen because he think what he did is wrong and he should pay the price for what he did. C. The allusion that Albert Camus is trying to get at, is that people believed in antichrist and Albert is trying to say that if you do something wrong in life you can always repent and ask God for forgiveness. V. Representative Passage on Tone and Author's Philosophy " After a short time silence, he stood up and told me that he wanted to help me, that I interested him, and that, with God's help, he would do something for me." A. I think this passage tell us about the author prospective because he is telling us that if you ask for help and if you want the help it will happened. So what I am trying to say is that I if you are not a Christian and you have a friend that believe in Jesus and if you don't believe in Jesus you have to listen to your friend to understand what is going on so you can accept Jesus.

Ch1 Analysis

CHAPTER 1—INTRODUCTION TO FINANCIAL REPORTING MULTIPLE CHOICE 1. Charging off equipment that cost less than $20 would be an example of the application of: a. |going concern| b. |cost| c. |matching| d. |materiality| e. |realization| ANS:D 2. The going concern assumption: a. |is applicable to all financial statements| b. |primarily involves periodic income measurement| c. |allows for the statements to be prepared under generally accepted accounting principles| d. |requires that accounting procedures be the same from period to period| e. |none of the answers are correct| ANS:C 3.Understating assets and revenues is justified based on: a. |realization assumption| b. |matching| c. |consistency| d. |realization| e. |none of the answers are correct| ANS:E 4. The assumption that enables us to prepare periodic statements between the time that a business commences operations and the time it goes out of business is: a. |time period| b. |business entity| c. |historical cost| d. |transactio n| e. |none of the answers are correct| ANS:A 5. Valuing assets at their liquidation values is not consistent with: a. |conservatism| b. |materiality| c. |going concern| d. |time period| . |none of the answers are correct| ANS:C 6. The business being separate and distinct from the owners is an integral part of the: a. |time period assumption| b. |going concern assumption| c. |business entity assumption| d. |realization assumption| e. |none of the answers are correct| ANS:C 7. The principle that assumes the reader of the financial statements is not interested in the liquidation values is: a. |conservatism| b. |matching| c. |time period| d. |realization| e. |none of the answers are correct| ANS:E 8. An accounting period that ends when operations are at a low ebb is: a. a calendar year| b. |a fiscal year| c. |the natural business year| d. |an operating year| e. |none of the answers are correct| ANS:C 9. The accounting principle that assumes that inflation will not take place or will be immaterial is: a. |monetary unit| b. |historical cost| c. |realization| d. |going concern| e. |none of the answers are correct| ANS:A 10. Valuing inventory at the lower of cost or market is an application of the: a. |time period assumption| b. |realization principle| c. |going concern principle| d. |conservatism principle| e. |none of the answers are correct| ANS:D 11.The realization principle leads accountants to usually recognize revenue at: a. |the end of production| b. |during production| c. |the receipt of cash| d. |the point of sale| e. |none of the answers are correct| ANS:D 12. The comment that â€Å"items that are not material may be recorded in the financial statements in the most economical and expedient manner possible† is representative of: a. |matching| b. |conservatism| c. |realization| d. |materiality| e. |none of the answers are correct| ANS:D 13. The assumption that deals with when to recognize the costs that are associated with the revenue that is being re cognized is: a. matching| b. |going concern| c. |consistency| d. |materiality| e. |none of the answers are correct| ANS:A 14. The most significant current source of generally accepted accounting principles is the: a. |New York Stock Exchange| b. |Accounting Principles Board| c. |Accounting Research Studies| d. |AICPA committee on Accounting Procedure| e. |Financial Accounting Standards Board| ANS:E 15. All but one of the following statements indicates a difference between the Financial Accounting Standards Board (FASB) and prior approaches. Select the one that is not a difference. a. The FASB is independent of the AICPA. | b. |The size of the board is much smaller. | c. |The FASB has broader representation. | d. |The FASB is the primary board for the development of generally accepted accounting principles. | e. |Members of the FASB serve on a full-time basis. | ANS:D 16. The Accounting Principles Board issued Opinions between: a. |1959-1973| b. |1939-1959| c. |1973-present| d. |1966 -1976| e. |none of the answers are correct| ANS:A 17. The Financial Accounting Standards Board has issued statements between: a. |1960-1973| b. |1939-1959| c. |1973-present| d. 1966-1976| e. |none of the answers are correct| ANS:C 18. Accountants face a problem of when to recognize revenue. Which of the following methods of recognizing revenue is not used in practice? a. |point of sale| b. |point of order acceptance| c. |end of production| d. |receipt of cash| e. |revenue recognized during production| ANS:B 19. The organization that has by federal law the responsibility to adopt auditing standards is the: a. |New York Stock Exchange| b. |Public Company Accounting Oversight Board| c. |Accounting Principles Board| d. |Financial Accounting Standards Board| . |AICPA Committee on Accounting Procedure| ANS:B 20. By law, the setting of accounting standards is the responsibility of the: a. |AICPA Committee on Accounting Procedure| b. |New York Stock Exchange| c. |Accounting Principles Board | d. |Securities and Exchange Commission| e. |Financial Accounting Standards Board| ANS:D 21. The assumption that allows accountants to accept some inaccuracy, because of incomplete information about the future, in exchange for more timely reporting is: a. |conservatism| b. |time period| c. |business entity| d. |materiality| e. |realization| ANS:B 22.Which of the following does not relate to The Public Company Accounting Oversight Board (PCAOB)? a. |Two members of the board must be CPAs| b. |In addition to appointing the five members of the PCAOB, the SEC is responsible for the oversight and enforcement authority over the Board| c. |The PCAOB consists of five members appointed by the SEC| d. |The PCAOB is to adopt auditing standards| e. |The PCAOB is to adopt accounting standards| ANS:E 23. Understating expenses is justified based on: a. |time period assumption| b. |conservatism assumption| c. |materiality assumption| d. |matching assumption| . |none of the answers are correct| ANS: E 24. At the end of the fiscal year, an adjusting entry is made that increases salaries payable and increases salaries expense. This entry is an application of which accounting principle? a. |full disclosure| b. |materiality| c. |matching| d. |realization| e. |historical cost| ANS:C 25. Accountants provide for inflation using which of the following accounting principles? a. |going concern| b. |time period| c. |conservatism| d. |materiality| e. |none of the answers are correct| ANS:E 26. Which of these measurement attributes is not currently used in practice? . |historical cost| b. |relevant cost| c. |current market value| d. |current cost| e. |present value| ANS:B 27. The following data relate to Swift Company for the year ended December 31, 2008. Swift Company uses the accrual basis. Sales on credit|$250,000| Cost of inventory sold on credit|170,000| Collections from customers|220,000| Purchase of inventory on credit|150,000| Payment for purchases|140,000| Selling expenses (accrual basis)|40,000| Payment for selling expenses|45,000| Which of the following amounts represents income for Swift Company for the year ended December 31, 2008? a. $60,000| b. |$50,000| c. |$40,000| d. |$35,000| e. |$30,000| ANS:C 28. The following data relate to Rocket Company for the year ended December 31, 2008. Rocket Company uses the cash basis. Sales on credit|$180,000| Cost of inventory sold on credit|130,000| Collections from customers|170,000| Purchase of inventory on credit|140,000| Payment for purchases|150,000| Selling expenses (accrual basis)|20,000| Payment for selling expenses|25,000| Which of the following amounts represents income for Rocket Company for the year ended December 31, 2008? a. |$30,000| b. |$5,000 loss| c. |$40,000| . |$45,000| e. |$50,000| ANS:B 29. The following data relate to Gorr Company for the year ended December 31, 2008. Gorr Company uses the accrual basis. Sales for cash|$200,000| Sales for credit| 220,000| Cost of inventory sold | 180,000| Collec tions from customers| 300,000| Purchases of inventory on credit| 190,000| Payment for purchases| 180,000| Selling expenses (accrual basis)| 50,000| Payment for selling expenses| 60,000| Which of the following represents income for Gorr Company for the year ended December 31, 2008? a. |$180,000| b. |$185,000| c. |$190,000| d. |$200,000| e. none of the answers are correct| ANS:C 30. The following data relate to Falcon Company for the year ended December 31, 2008. Falcon Company uses the cash basis. Sales for cash|$180,000| Sales for credit| 190,000| Cost of inventory sold| 210,000| Collections from customers| 350,000| Purchases of inventory on credit| 200,000| Payment for purchases| 220,000| Selling expenses (accrual basis)| 60,000| Payment for selling expenses| 70,000| Which of the following amounts represents income for Falcon Company for the year ended December 31, 2008? a. |$90,000| b. |$80,000| c. |$70,000| d. $60,000| e. |none of the answers are correct| ANS:D 31. Other than Dec ember, the most popular month for fiscal year-end is: a. |January| b. |March| c. |June| d. |September| e. |October| ANS:D TRUE/FALSE 1. In order to determine the economic success of a grocery store, we should view it as separate from the other resources that are owned by this individual. ANS:T 2. Many of our present financial statement figures would be misleading if it were not for the going concern assumption. ANS:T 3. The going concern assumption does not influence the classification of assets and liabilities. ANS:F 4.The most accurate way to account for the success or failure of an entity is to accumulate all transactions from the opening of business until the business eventually liquidates. ANS:T 5. An entity usually cannot reasonably account for the profits related to inventory until that inventory is sold in the normal course of business. ANS:T 6. To the extent that money does not remain stable, it loses its usefulness as the standard for measuring financial transactions. ANS: T 7. A loss in value of money is called inflation. ANS:T 8. At the time of originally recording a transaction, historical cost also represents the fair market value.ANS:T 9. It would always be conservative to value inventory at market. ANS:F 10. Accountants normally recognize revenue when cash is received. ANS:F 11. The 1933 and 1934 U. S. federal securities laws virtually gave the Securities and Exchange Commission (SEC) authority and responsibility for the development of generally accepted accounting principles. ANS:T 12. The Statements of Financial Accounting Concepts are intended to provide the Financial Accounting Standards Board with a common foundation and the basic underlying reasoning on which to consider the merits of various alternative accounting principles. ANS:T 13.Eventually, the Financial Accounting Standards Board intends to evaluate current principles in terms of the concepts established in the Financial Accounting Concepts. ANS:T 14. Financial Accounting Concepts establish generally accepted accounting principles. ANS:F 15. According to the second Financial Accounting Concept, those characteristics of information that make it a desirable commodity can be viewed as a hierarchy of qualities, with understandability and usefulness for decision making of most importance. ANS:T 16. Performance indicators for nonbusiness organizations are usually formal budgets and donor restrictions.ANS:T 17. Reasonable inaccuracies of accounting for an entity, short of its complete life span, are accepted. ANS:T 18. Using the business entity assumption, the financial statements are prepared separate and distinct from the owners of the entity. ANS:T 19. The time period assumption indicates that the entity will remain in business for an indefinite period time. ANS:F 20. Timeliness is a pervasive constraint imposed upon financial accounting information. ANS:F 21. Relevance and reliability are two primary qualities that make accounting information useful for decision making. ANS:T 22.Predictive value, feedback value, and timeliness are ingredients needed to ensure that the information is reliable. ANS:F 23. Decision usefulness is a pervasive constraint imposed upon financial accounting information. ANS:F 24. Relevance is a quality requiring that the information be timely and that it also have predictive value or feedback value or both. ANS:T 25. The SEC has the authority to determine generally accepted accounting principles and to regulate the accounting profession. ANS:T 26. Some industry practices lead to accounting reports that do not conform to the general theory that underlies accounting.ANS:T 27. All important events that influence the prospects for the entity are recorded and therefore are reflected in the financial statements. ANS:F 28. The accrual basis of accounting recognizes revenue when realized (realization concept) and expenses when incurred (matching concept). ANS:T 29. The cash basis recognizes revenue when cash is received and expenses when cash is paid. ANS:T 30. The accountant records only the events that affect the financial position of the entity and that can be reasonably determined in monetary terms. ANS:T 31.The Sarbanes-Oxley Act has far-reaching consequences for financial reporting and the CPA profession. ANS:T 32. Among the many responsibilities of the PCAOB is to adopt accounting standards. ANS:F 33. For a public company, the SEC requires that a report be filed annually on its internal control systems. ANS:T 34. The Sarbanes-Oxley Act has had an insignificant effect on the relationship between the company and the internal auditor. ANS:F 35. Reporting under Sarbanes-Oxley revealed that very few companies had material weaknesses in their controls and processes. ANS:F 36.Private companies are required to report under Sarbanes-Oxley. ANS:F 37. Some firms question the costs/benefits of implementing Sarbanes-Oxley. ANS:T 38. For many companies that use December 31 for the year-end, we cannot tell if December 31 was selected because it represents a natural business year or if it was selected to represent a calendar year. ANS:T 39. Accounting Trends & Techniques is a compilation of data obtained by a survey of 600 annual reports to stockholders undertaken for the purpose of analyzing the accounting information disclosed in such reports. ANS:T 40.Many companies are on a 51-52 week fiscal year. ANS:F 41. The Sarbanes-Oxley Act has materiality implications. ANS:T 42. Web sites are not very useful when performing analysis. ANS:F 43. Accounting standards codification TM reorganizes the accounting pronouncements into approximately 90 accounting topics. ANS:T 44. Accounting standards codification TM addresses U. S. GAAP for nongovernmental entities. ANS:T PROBLEMS 1. Required: Listed below are several accounting principles and assumptions. Match the letter of each with the appropriate statement. a. Business entity|e. Historical cost|i.Full disclosure| b. Going concern|f. Conservatism|j . Verifiability| c. Time period|g. Realization|k. Materiality| d. Monetary unit|h. Consistency|l. Industry practices| 1. |Some industry practices lead to accounting reports that do not conform to the general theory that underlies accounting. | 2. |Requires the accountant to adhere as closely as possible to verifiable data. | 3. |Requires the entity to give the same treatment to comparable transactions. | 4. |Directs that the measurement that has the least favorable effect on net income and financial position in the current period be selected. 5. |The decision is made to accept some inaccuracy because of incomplete information about the future in exchange for more timely reporting. | 6. |Involves the relative size and importance of an item to a firm. | 7. |A reasonable summarization of financial information is required. | 8. |Deals with the problem of when to recognize revenue. | 9. |The primary value that is used for financial statements. | 10. |Standard of measure for financial sta tements. | 11. |The assumption that the entity being accounted for will remain in business for an indefinite period of time. 12. |Assumption that a business's financial statements are separate and distinct from the personal transactions of the owners. | ANS: 1. |l| 2. |j| 3. |h| 4. |f| 5. |c| 6. |k| 7. |i| 8. |g| 9. |e| 10. |d| 11. |b| 12. |a| 2. Required: State the accounting principle or assumption that is most applicable: a. |The company uses the same accounting principle from period to period. | b. |Financial statements are prepared periodically. | c. |Subscriptions paid in advance are recorded as unearned subscription income. | d. |All significant financial transactions are reported. | e. Personal transactions of the stockholders are not recorded on the company's financial statements. | f. |Land is recorded at $10,000, which was the amount paid. Current value of the land is $25,000. | g. |The accountants determine that the company is in danger of going bankrupt and therefore re fuse to certify the statements as prepared according to generally accepted accounting principles. | h. |The company loses a major customer and does not record a loss. | ANS: a. |consistency| b. |time period| c. |realization| d. |full disclosure| e. |business entity| f. |historical cost| g. |going concern| h. |transaction approach| . Listed below are ten interrelated elements that are directly related to measuring performance and status of an enterprise according to SFAC No. 6, â€Å"Elements of Financial Statements. † a. Assets|f. Comprehensive income| b. Liabilities|g. Revenues| c. Equity|h. Expenses| d. Investments by owners|i. Gains| e. Distribution to owners|j. Losses| Required: Match the letter with the appropriate definition. 1. |Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. 2. |Increases in the equi ty of a particular business enterprise resulting from transfers to the enterprise from other entities of something of value to obtain or increase ownership interests (or equity) in it. Assets are most commonly received as investments by owners, but that which is received may also include services or satisfaction or conversion of liabilities of the enterprise. | 3. |A decrease in the equity of a particular business enterprise resulting from transferring assets, rendering services, or incurring liabilities by the enterprise to owners.Decreases ownership interest (or equity) in an enterprise. | 4. |Decreases in the equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period, except those that result from expenses or distributions to owners. | 5. |Outflows or other consumption or using up of assets or incurrences of liabilities (or a combination of both) from deliverin g or producing goods, rendering services, or carrying out other activities that onstitute the entity's ongoing major or central operations. | 6. |The change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period, except those resulting from investments by owners and distributions to owners. | 7. |Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. | 8. |The residual interest in the assets of an entity after deducting its liabilities. 9. |Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or engaging in other activities that constitute the entity's ongoing major or central operations. | 10. |Increases in the equity (net assets) from peripheral or incidental transa ctions of an entity and from all other transactions and other events and circumstances from revenues or investments by owners. | ANS: 1. |b| 2. |d| 3. |e| 4. |j| 5. |h| 6. |f| 7. |a| 8. |c| 9. |g| 10. |i| 4.Listed below are several qualitative characteristics. a. |understandability| b. |usefulness for decision making| c. |relevance| d. |reliability| e. |predictive| f. |feedback value| g. |timely| h. |verifiable| i. |representational faithfulness| j. |neutrality| k. |comparability| l. |materiality| m. |benefits of information should exceed its cost| Required: Match the letter (or letters) that goes with each statement. 1. |Two constraints included in the hierarchy. | 2. |For this quality, the information needs to have predictive and feedback value and be timely. | 3. These are the qualitative characteristics that are viewed as having the most importance. | 4. |SFAC No. 2 indicates that to be reliable, the information needs to have these characteristics. | 5. |Interacts with relevance and reliability to contribute to the usefulness of information. | 6. |Two primary qualities that make accounting information useful for decision making. | 7. |For this quality, the information must be verifiable, subject to representational faithfulness, and neutral. | 8. |SFAC No. 2 indicates that to be relevant, the information needs to have these characteristics. |ANS: 1. |l, m| 2. |c| 3. |a, b| 4. |h, i, j| 5. |k| 6. |c, d| 7. |d| 8. |e, f, g| 5. Listed below are ten phrases with the appropriate abbreviation. a. |Generally Accepted Accounting Principles (GAAP)| b. |Securities and Exchange Commission (SEC)| c. |American Institute of Certified Public Accountants (AICPA)| d. |Accounting Principles Board (APB)| e. |Financial Accounting Standards Board (FASB)| f. |Statements of Financial Standards (SFAS)| g. |Discussion Memorandum (DM)| h. |Statements of Position (SOP)| i. |Emerging Issues Task Force (EITF)| j. |Financial Reporting Releases (FRRs)| k. The Public Company Accounting O versight Board (PCAOB)| Required: Match the letter with the appropriate definition. 1. |Issued by the SEC and give the SEC's official position on matters relating to financial reports. | 2. |Accounting principles that have substantial authoritative support. | 3. |A task force of representatives from the accounting profession created by the FASB to deal with emerging issues of financial reporting. | 4. |Created by the Securities Exchange Act of 1934. | 5. |Issued by the Accounting Standards Division of the AICPA to influence the development of accounting standards. 6. |A professional accounting organization whose members are certified public accountants (CPAs). | 7. |Issued official opinion on accounting standards between 1959-1973. | 8. |This board issues four types of pronouncements: (1) Statements of Financial Accounting Standards (SFAS), (2) Interpretations, (3) Technical Bulletins, and (4) Statements of Financial Accounting Concepts (SFAC). | 9. |Presents all known facts and poi nts of view on a topic; issued by the FASB. | 10. |Issued by the Financial Accounting Standards Board (FASB) and establish GAAP for specific accounting issues. 11. |Responsible for adopting auditing standards. | ANS: 1. |j| 2. |a| 3. |i| 4. |b| 5. |h| 6. |c| 7. |d| 8. |e| 9. |g| 10. |f| 11. |k| 6. Listed below are Concept Statements. a. |Statement of Financial Accounting Concepts No. 1| b. |Statement of Financial Accounting Concepts No. 2| c. |Statement of Financial Accounting Concepts No. 3| d. |Statement of Financial Accounting Concepts No. 4| e. |Statement of Financial Accounting Concepts No. 5| f. |Statement of Financial Accounting Concepts No. 6| g. |Statement of Financial Accounting Concepts No. 7| Required:Match the letter that goes with each Concept Statement title. 1. |Objectives of Financial Reporting by nonbusiness| 2. |Elements of Financial Statements of Business Enterprises| 3. |Qualitative Characteristics of Accounting Information| 4. |Elements of Financial Statements (a replacement of No. 3)| 5. |Objective of Financial Reporting by Business Enterprises| 6. |Recognition and Measurement in Financial Statements of Business Enterprise| 7. |Using Cash Flow Information in Accounting Measurements| ANS: 1. |d| 2. |c| 3. |b| 4. |f| 5. |a| 6. |e| 7. |g|

The Extinction, Endangerment, And Captivity Of Endangered...

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