Code Of Ethics And Ethics - 896 Words

Code of Ethics Every day addiction specialists are faced with scenarios that make them question their ethical and moral backdrop; trying to acclimate the right choice can often times be problematic, even for the most advanced specialist. There are permissible ethical guiding principles that are universal or aphorisms that lead ethical perceptive and comportment (NAADAC, 2008). These guiding principle are commonly held as the values that head the behavior of an individual (Falls, 2006). These principles indicate roughly what choices and actions may be virtuously suitable or admissible (ACA, 2005). What follows are five essential ethical values that are adequately comprehensive and framework permitted to aid as a valuable background of orientation in day to day counseling practice. These permissible principles are cognizant by individual and qualified standards and are an arrangement of awareness and perceptive, and present as the procedures for professional performances that are established to preserve the vocation, the addiction specialist, the client, and the social order as a whole (Truscott Cook, 2004). Ethical Principles A code of ethics functions for several purposes; it is essential in helping specialists in making resolutions and it offers fortification for the public by giving addiction professionals guidelines of comportment, as well as a revenue of answerability for their actions with clients and contemporaries (ACA, 2005). These procedures are anShow MoreRelatedCode Of Ethics : Code Ethics1334 Words   |  6 PagesRunning head: CODE OF ETHICS 1 CODE OF ETHICS 5 Code of Ethics Hieu Le Columbia Southern University Code of ethics is the most essential aspect of the society that organizations and individuals need to fulfill and apply this aspect in their workplaces and families in order to achieveRead MoreCode Of Ethics And Ethics912 Words   |  4 Pagesessential for the organization to have a strong code of ethics to ensure all employees understand the ethical expectations of the organization. The code acts as a guide for employees to ensure they apply ethical decision making in the workplace. As the manager you will play an essential role in disseminating this information to employees as well as ensuring they are in compliance with the code. Employees must understand the consequences of failing to uphold the code and the importance of reporting ethicalRead MoreEthics Of The Code Of Ethics946 Words   |  4 PagesIt is a violation of the code of ethics and they don’t consequentially suggest lawful accountability or infringement of the law. Such strength of character can be capable of simply be situated in the perspective of lawful and official procedures. Unproven infringements of the code of ethics would be questioned to a colleague assessment procedure. Such procedures exist in general unconnected on or after lawful or organizational processes and shielded on or after the lawful assessment or proceduresRead MoreCode Of Ethics And Ethics Essay1704 Words   |  7 PagesCode of Ethics Implementation A Code of Ethics is regarded as the written guideline to the moral constitution of an organization ( ). The Code of Ethics (Appendix A) outlines the rights, duties, responsibilities, and a benchmark for the organization and its evaluation (Mihai Alina, 2013). It contains behavioral principles and rules of conduct that aids in the decision-making processes and balances the stakeholders expectations and interests against corporate responsibilityRead MoreThe Ethics Of A Code Of Ethics1648 Words   |  7 Pagesmajor stakeholders can be proud of, codes of ethics are created as a set of guidelines for every involved stakeholder to follow and adhere to. In his conclusion (Lambert, 2009) states that the development and subsequent implementation of a code of ethics is a critical part of establishing a value system within the commercial crime prevention discipline. He further goes on to say that, as a value system, the success of this endeavor lies not in whether the code makes staff behave, but rather moreRead MoreCode Of Ethics And Ethics Essay727 Words   |  3 PagesCode of Ethics A code of ethics/conduct is an important part of an organization. It clarifies the organization s mission, values and principles, linking them with standards of professional conduct. According to CSUGlobal.edu (n.d.), ethics is the study of good and bad behavior and a person is acting ethically, they are doing what is right. Additionally, ethics require that a person conforms to a higher standard of behavior than the law requires. A code of ethics is an open disclosure for the wayRead MoreEthics And Code Of Ethics815 Words   |  4 Pagesincluding no windows or running water - were against his personal definition of right, good and fair. Even though the case study does not describe clearly, one could easily assume that these practices do not comply with the key values and the code of ethics and conduct that Felipe’s company is likely to have. The fact that Felipe was immediately shocked with the labor conditions shows that it goes against what his company practices in his hom e country, triggering the filters of â€Å"policies† and â€Å"universal†Read MoreCode Of Ethics And Ethics1203 Words   |  5 Pagesissues will arise that will force you to educate yourself further with the AAMFT Code of Ethics. The Code of Ethics are beneficial to the well-being of the therapist and can prevent them from getting into a legal bind. I will be discussing the outcomes to several issues given, and also addressing what I would do personally when faced with these oppositions. The questions require me to constantly review my AAMFT Code of Ethics and apply them to the issues that have arisen. I will have to consult withRead MoreThe Ethics Of The Code Of Ethics1312 Words   |  6 PagesThe value of integrity is another important aspect of the NASW Code of Ethics. It is essential that social workers develop a relationship built on trust and righteousness. It has been suggested that through a â€Å"minimum combination of training and ongoing support (supervision, consultation, and coaching), preferably extended with booster sessions,† (Goense, Boendermaker Yperen, 2015, p. 69), a social worker can develop an effective relationship full of integrity. According to the National AssociationRead MoreCode Of Ethics And Ethics Essay1527 Words   |  7 PagesIntroduction. This code is important for our employees, customers, shareholders and partners. This code explains and summarizes our stander that protects the company s reputability and its business from any risk. Moreover, it shows how we deal with our partners. We believe that our success depends on the actions of our members and partners. Because of that, we are committed to make sure that everyone in our company is compliance with this Code and other law. †¢ Binding scope. This Code of Ethics is written

Letter to Parents for Child Care Free Essays

Dear Parents and Guardians, I would like to start off by welcoming you in to our preschool program. The importance of this letter is to get you involved into the planning of activities the children will be doing and explaining the importance of how play impacts your child’s development. Play is the seed of learning in this age group. We will write a custom essay sample on Letter to Parents for Child Care or any similar topic only for you Order Now Between three years old to about seven years old children should be allowed to play most of their day uninterrupted due to the way the child is interacting with the activity they are doing. While your child is playing they are learning to over come many obstacles in their life what you might not see. The child at play is learning to work in groups with other children and getting along. They learn to share and respect each other. Playing is the highest level of learning a child can do, like writing is for adolescents. Take the children playing in the dramatic play area and playing restaurant, they are learning to listen to what each other wants as they ask for it. They are learning to share the food being made in the kitchen, and well was â€Å"eating† the food. They learn to listen by paying for their food and learning to wait their turn. They have to wait to be served as well as for their food. At the sensory table that children are playing with moon sand this week, only about four to about 5 children at a time can play there. They learn to take turns with the toys that are with the moon sand, as well as timings due to having to take turns with other children that would like to play in that same area but there just isn’t enough room. As teachers, teen teachers, babysitters, and parents we can learn so much from watching children play. You learn about the whole child and how you can assist that child. You can see what the child might need help in. If the child has problems talking with other children, you now know you need to work on that child’s speech. A child that doesn’t want to share now you know that they child isn’t around a lot of other children most of the time. You can learn everything about a child by just watching them play. You learn about where they come from by the way they interact with others, if they have other children in the family, and you learn how creative the child is. This helps teachers and assistances to much. This helps gage where the children are at developmentally and what areas they need to work on. Allowing children to play most of the day, they learn to problem solve, take turns, share, listen, interact with others and let out energy in a positive way. A child learns so much through play and there day would be arranged around the time they get to play. The child has a sense of control of what is going on in their life when they are at play. Playing shouldn’t be directed by parents or teachers. The time for the child’s imagination to rome free and learning to take place. Sincerely, Kaitlyn Brown, Daycare Director How to cite Letter to Parents for Child Care, Papers

The Colonization Of Stevens Essay Research Paper free essay sample

The Colonization Of Stevens Essay, Research Paper The Colonization of Stevens In the twelvemonth 1954, two old ages prior to the scene of Ishiguro # 8217 ; s The Remains of the Day, the Suez canal was returned one time once more to the authorities of Egypt seting an disconnected terminal to the English imperialism and colonialism that had extended throughout centuries. The Remains of the Day by Kazuo Ishiguro serves as a amour propre for the rejection of the British Empire by its colonised topics. Much like the storyteller of the novel, Stevens, personifies the dynasty of the British Empire, his realisation of the extended monetary value his # 8220 ; self-respect # 8221 ; has cost him symbolizes the colonial subjects # 8217 ; realisation that their freedom was bought at a monetary value every bit good. By yielding to his # 8220 ; self-respect # 8221 ; , Stevens, the # 8216 ; great # 8217 ; English pantryman besides loses much of his self-government, as did the settlements of the Empire. The topics of these settlements were led to believe that their voices were heard and valued, as in a democracy, but one time acquired the English Parliament paid small attending to the citizens other than every bit means to a net income. We will write a custom essay sample on The Colonization Of Stevens Essay Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Merely as the settlements realized the extent of their dependence on the British Empire, Stevens excessively realizes the impact of puting his whole being into the misgu ided custodies of Lord Darlington. Stevens eventually admits the folly of his devotedness to Darlington, a devotedness that cost him much of his life. # 8220 ; Lord Darlington wasn # 8217 ; t a bad adult male. He wasn # 8217 ; t a bad adult male at all. And at least he had the priviledge of being able to state at the terminal of his life that he made his ain errors. His Lordship was a brave adult male. He chose a certain way in life, it proved to be a ill-conceived one, but at that place, he chose it, he can state that at least. As for myself, I can non even claim that. You see, I trusted. I trusted in his Lordship # 8217 ; s wisdom. All those old ages I served him, I trusted I was making something worthwhile. I can # 8217 ; t even say I made my ain errors. Really- 1 has to inquire oneself- what self-respect is at that place in that? # 8221 ; ( p. 201 ) Stevens believed in the terminal that he had made his life a waste by puting it in the custodies of his societal betters. He was engulfed in a system of hierarchy that, in the terminal, forgot about him wholly. He does non specify himself outside the boundaries of his low-level place of Lord Darlington and, merely as the districts of the British Empire, he finds himself colonized and unable to alter. The hierarchy, which brings # 8220 ; self-respect # 8221 ; , is the really same system that strips autonomy from its topics.

Night By Elie Wiesel Essays - Holocaust Literature, Night

Night by Elie Wiesel Courtroom trial (prosecution) for Night by Elie Wiesel. NIGHT PROJECT (3/15/96) * Opening Statement: Ladies and gentleman of the jury, the prosecution team is representing the state of Israel against Mr. Idek. He was a kapo ( a Jew forced to be in charge of other Jews ). He was also in charge of the warehouse for electrical equipment. Mr. Idek has been charged with cruelty to the human race and the murder of a myriad Jews at the nazi concentration camp of Buna. We are here today to prove this man's guilt in his heinous crimes against humanity beyond a shadow of a doubt. The prosecution will provide evidence of Mr. Idek beating the Jews he was in charge of just because he happened to be in a bad mood. We will also prove that Mr. Idek took advantage of and sexually harassed multiple women while in charge of the prisoners at the concentration camp. In conclusion the prosecution would ask the jury to listen to all facts and witness presented throughout this case and to come up with the only true verdict that humanity can deliver, guilty. * Questioning: (Pro - The prosecution team) (Eliezer - Elie Wiesel) (Mr. Wiesel - Eliezer's Father) (Idek - Mr. Idek) (Juliek - A violinist at the camp) (Judge - His honorable Yitzach Herschel) Eliezer Pro - Eliezer do you see the kapo that was in charge of you at the concentrat- ion camp? Eliezer - yes there ( Eliezer points to Idek ). Pro - Eliezer, when were you introduced to Idek? Eliezer - When we reached Buna, the kapos randomly chose us. Pro - What was your first "bad" impression of Idek? Eliezer - When Juliek told us to stay away from him when he had his "bouts of madness". Pro - Did you ever see Idek beat or abuse any of the prisoners? Eliezer - Yes many times, however, two of the most prominent occasions were when he beat my father and I. The first one he beat my father for not working fast enough to suit him atthe time. The second one was when he beat me for simply getting into his way. Pro - Did you ever see Mr. Idek engage in any sexual or rape of any young women at the camp while you were under his charge? Eliezer - Yes, I once walked in on him and a young girl I assume was polish (since the camp had just gotten a trainload of polish Jews). Idek caught me and said, "You wait and see kid . . . . You'll soon find out what leaving your work's going to cost you . . . . You're going to pay for this pretty soon . . . . and now, go back to your place." Pro - Did he ever carry out his threat? Eliezer - Yes, Later during roll call Idek called out, "A-7713!" I stepped forward and he ordered me to lay down on a box he had brought out. I did as I was told and then Idek proceeded to whip me I counted 25 lashes of the whip before I lost conciseness. Pro - Thank -you for your testimony Eliezer. Mr. Wiesel Pro - Mr. Wiesel do you see the kapo that was in charge of you at Buna? Mr. Wiesel - Yes, he's over there ( He points at Idek ) Pro - Were you treated any different because of your older age? Mr. Wiesel - Yes, Idek seemed to take a specific dislike towards me because I was older than most of the men that were in his charge. Pro - Thanks - you for your testimony Mr. Wiesel. Juliek Pro - Juliek do you see the kapo that was in charge of you at Buna? Juliek - Yes, he's over there ( He points at Idek ) Pro - Why were you in the orchestra block? Juliek - I was there because I am a violinist. Pro - Did you ever warn Eliezer and his father of Idek? Juliek - Yes Pro - Why? Juliek - I warned them because Idek had a split personality, he could be in a normal mood and only yell and scream at us or he could get into one of his "maddened fits" and start beating up anyone that even looked at him wrong. Also he was in one of his maddened fits almost as much as not. Pro - Thank - you for you testimony Juliek. Idek Pro

Wayne LaPierre Biography - NRA Executive Director

Wayne LaPierre Biography - NRA Executive Director Since rising to the top administrative position at the National Rifle Association, Wayne LaPierre has become one of the world’s most recognized faces in gun rights advocacy. LaPierre has served as executive vice president and chief executive officer of the NRA since 1991. He has worked for the NRA since 1977. LaPierre’s position as top administrator of the nation’s largest gun-rights organization has thrust him into the public eye, particularly in politics. As a result, he is both revered by fellow gun rights advocates and a lightning rod for criticism from supporters of gun control. Wayne LaPierre: Beginnings After obtaining a masters degree in government from Boston College, LaPierre entered the lobbying industry and has been a figure in government and political advocacy for his entire career. Before joining the NRA in 1977 as a 28-year-old lobbyist, LaPierre served as a legislative aide to Virginia Delegate Vic Thomas. LaPierre’s initial job with the NRA was state liaison for the NRA Institute of Legislative Action (ILA), the organization’s lobbying arm. He was quickly named the NRA-ILA’s Director of State and Local Affairs and became executive director of the NRA-ILA in 1986. Between 1986 and 1991, LaPierre became a central figure in the gun rights niche. His move to the NRA’s executive director position in 1991 came as gun rights became a central theme in American politics for the first time since the 1960s. With the passage of the Brady Bill in 1993 and the Assault Weapons Ban in 1994 and the resulting fallout of the new gun control laws, the NRA experienced its greatest period of growth since its foundation in 1971. LaPierre’s salary as the NRA’s CEO has been reported at figures ranging from $600,000 to nearly $1.3 million, usually by critics of the NRA. LaPierre has also served on the boards of directors of the American Association of Political Consultants, American Conservative Union, Center for the Study of Popular Culture and the National Fish Wildlife Foundation. An accomplished author, LaPierre’s titles that include â€Å"Safe: How to Protect Yourself, Your Family, and Your Home,† â€Å"The Global War on Your Guns: Inside the UN Plan to Destroy the Bill of Rights† and â€Å"The Essential Second Amendment Guide.† Wayne LaPierre: Praise LaPierre is often revered by gun rights advocates because of his uncompromising defense of the Second Amendment in the face of gun control proposals and anti-gun political leaders. In 2003, LaPierre took on CNN after the cable news giant aired a segment featuring Florida Sheriff Ken Jenne, a former Democratic state representative, and his advocacy for an extension of the Assault Weapons Ban, which was set to sunset in 2004. The segment showed two AK-47 rifles being fired at cinderblocks and a bulletproof vest in an attempt to show how one, purported by CNN to be a target of the AWB, packed more firepower than a civilian model. As a result of criticism from LaPierre, who charged CNN with â€Å"deliberately faking† the story, the network ultimately admitted that the second rifle was being fired into the ground by a deputy sheriff rather than being fired into the cinderblock target. CNN, however, denied knowledge of the target switch. In the aftermath of 2011’s so-called â€Å"Fast and Furious† scandal, in which AK-47s were allowed to be sold to Mexican drug cartel members and later implicated in the deaths of two U.S. border agents, LaPierre became critical of U.S. Attorney General Eric Holder’s handling of the matter and later called for Holder’s resignation. One of the staunchest critics of President Barack Obama’s administration, LaPierre said before the president’s election that Obama harbored a greater â€Å"deep-rooted hatred of firearm freedoms† than any other presidential candidate in the NRA’s history. In 2011, LaPierre declined an invitation to join Obama, Holder, and Secretary of State Hillary Clinton for talks on the subject of guns. Wayne LaPierre: Criticism Not everyone has been amused by LaPierre’s sharp tongue, however. LaPierre’s statement about ATF agents involved in the Ruby Ridge and Waco assaults being â€Å"jackbooted thugs† led former President George H.W. Bush, a lifetime member of the NRA, to resign his membership in 1995. Five years later, even Charlton Heston - the NRA’s president at the time and perhaps its most beloved spokesman ever - called LaPierre’s statement â€Å"extreme rhetoric† after LaPierre said President Bill Clinton would tolerate a certain amount of killing if it meant strengthening the case for gun control.

Anti Federalists vs. Federalists

Anti Federalists vs. Federalists Anti-Federalist and Federalist Political Science American Government and Politics Professor Mike Connolly Anti Federalist vs. Federalists started after the Revolutionary war and the Americans had to figure out a way to get themselves out of economic depression because the war was costly and left many colonies in debt. Anti-federalists were those who opposed the development of a strong federal government and the Constitution in 1788, instead for power to remain in the hands of state and local governments. Federalists wanted a stronger national government and the ratification of the Constitution to help properly manage the debt and tensions following the American Revolution. People who supported the Anti-Federalist were people who lived in rural areas and had local power. People who supported the Federalist were rich people who lived in large rural areas. Basically middle class people supported the Anti-Federalist and rich people with businesses favored the Federalist. That is kind of similar to our current fight between power of government, for example Democrats vs. Republicans, Democrats favored people who are in the middle class and lower and Republicans favored people who are in the high class who are wealthy. The Anti-Federalist wanted to be like free agents they wanted to spend and manage their own money as they saw fit. They believed that no one should control the way they spend and control their money the Federalist were people who wanted the opposite. The debt and tension in Massachusetts known as the Shay’s Rebellion was a perfect example of why the U.S had the desire to concentrate on federal power. Before the constitution there were the Articles of Confederation, a 13 article agreement between 13 founding states that covered issues of the state sovereignty. The Articles of Confederation were mainly about the equal treatment of citizens, congressional development and delegation, international diplomacy, armed forces, fund raising, lawmaking, the relationship between the US and Canada and war debt. The problem with The Articles of Confederation was it was a very weak agreement on which to base a nation that the document never once referred to the United States of America. With The Articles of Confederation, congress became a form of Federal government, but it was weak by the fact that it could not fund any of the resolutions it passed. For example while people can print money, there was no solid regulation of the money, which led to a fast and deep depreciation. Though congress asked for millions of dollars in the 1780’s, they received less than 1.5 million over the course of three years, from 1781 to 1784. This inefficient and ineffective governance led to economic woes and eventual, if small scale, rebellion. As George Washingtons chief of staff, Alexander Hamilton saw firsthand that the problems caused by a weak federal government particularly those which stemmed from a lack of centralized fiscal and monetary policies. With Washingtons approval, Hamilton assembled a group of nationalists at the 1786 Annapolis Convention also known as the Meeting of Commissioners to Remedy Defects of the Federal Government. Here, delegates from several states wrote a report on the conditions of the federal government and how it needed to be expanded if it was to survive its domestic turmoil and international threats as a sovereign nation. After the Articles of Confederation cam the Constitution in 1788 where the Constitution replaced the Articles of Confederation, greatly expands the powers of the federal government. With their only being 27 Amendments, the US Constitution remains a supreme law of the United States allowing it to define, protect, and tax its citizens. Federalist who were the main support ers of the Constitution; they were aided by federalist sentiment that had gained traction across many factions, uniting political figures. The Anti-Federalist, who was leaded by Thomas Jefferson, fought against the Constitutions ratification, mainly the amendments which gave the federal government fiscal and monetary powers. The fight between the two groups the Federalist and the Anti-Federalist resulted in the upcoming of the Federalist papers and the Anti-Federalist papers, it was a series of handwritten essays from various figures for against the ratification of the Constitution and the protection of the Constitution. Among the Anti-Federalist were Thomas Jefferson and James Monroe. Jefferson was the leader among the Anti-Federalist and other prominent Anti-Federalist included Samuel Adams, Patrick Henry and Richard Henry Lee. For the Federalist side they had Alexander Hamilton a former chief of staff to George Washington, he was a proponent of a strong federal government and fou nded the Federalist Party. He helped oversee the development of a national bank and a taxation system. Other famous Federalist was John Adams and John Jay. There were also three kinds of Anti-Federalist, the first kind represented by politicians such as Roger Sherman and Oliver Ellsworth of Connecticut. The second kind of Anti-Federalist were the people who were not privy (a person having a part or interest in any action, matter, or thing) to the debate in Philadelphia, and has some concerns about the potentiality (the ability to develop or come into existence) of the Constitution to lead to the concentration of power in the new government. Third and final groups of Anti- Federalist were those who want as little deviation from the articles of confederation as possible and saw that partly national and partly federal compromise as totally unsustainable. Basically Anti-Federalist wanted a weak federal government that would not threaten state rights and wanted the Bill of Rights to declare and protect the rights of the people. During the Ratification the Federalists promise an addition of a Bill of Rights. The ratification succeeded and the new government was formed in 1789. James Madison was a Federalist or Democratic Republic who drafted the 10 amendments to the Constitution and these become the U.S Bill of Rights. Once again the Federalists believed that establishing a large national government was not only possible, but necessary to create a more perfect union by improving the relationship among the states. The Federalist also wanted to preserve the sovereignty and structure of the states, but to do so they advocated f or a federal government with delegated powers. Anything not delegated to the Federal government would be reserved to the people and the states. Their goal was to preserve the principle of government by consent, by building a government upon foundation of popular sovereignty, without sacrificing the sovereignty of the states. Present day it appears that the government established by the Constitution is an improvement from that which was established by the Articles of Confederation. Reading and writing about the confrontation between Federalist and Anti-Federalist I would have chosen the side of Federalist and I will explain why. Me Anti-Federalist were people who were scared of a strong government because they did not want the government to control their lives and wanted a little bit more freedom. Yes, people need their freedom but what they need more is to be secured and free from debt. The problem there was a economic struggle and people were in debt because of the war with Federalist we can have people manage the finances and economy. The Anti-Federalist sounded spoiled because they felt that the states were free agents that should manage their own revenue and spend their money as they saw fit. Many people back then probably were not well informed about their finances and might have spent money that they could not afford to get back. To be on the safer side a professional should be the one to see what a person is allowed to spend without getting themselves into debt. At the same time Anti-Federalist have a point because they should not have too much power to the point where they can deny a person from purchasing a item. Anti-Federalist sounds like it is the freedom fighter group for the people and they are a group who opposes to strong of a government but people should know to much freedom can cause many problems. The positive side of Federalism is the protection against tyranny, is dividing the power between the national government and state governments and spreading the national government’s power among three branches that serve as a check and balance on each other. The protections we have in our system against a tyrannical, runaway government are one of the most important points to why the system was designed the way it was. Increasing citizen participation is by not centralizing all power into the hands of a national government, but sharing that power with state governments, which are closer to the level of the common citizen; our founders actually increased a citizen’s ability to effect their government. Finally one more positive point is conflict management, by allowing different communities and states to create their own practices, they allow for people with differences or very strong disagreements, to live in separate areas, and create their own solutions, or policies, that would be totally disagreeable to the other people in other states or regions of the country. Citations: 1. Anti-Federalist vs Federalist. (n.d.). Retrieved December 14, 2017, from https://www.diffen.com/difference/Anti-Federalist_vs_Federalist 2. Federalists Vs. Anti-Federalists. (n.d.). Retrieved December 14, 2017, from https://apgovernmentchs.wikispaces.com/Federalists Vs. Anti-Federalists 3. Bardes, B. A., Shelley, M. C., Schmidt, S. W. (2018). American government and politics today: the essentials. Boston: Cengage Learning.

Social Welfare in America Research Paper Example | Topics and Well Written Essays - 1000 words

Social Welfare in America - Research Paper Example The great depression of 1930s had devastating effects to the citizens of United States. Legislatures of that time took an initiative to create Social Security act in 1935, which influenced programs such as pension schemes, address issues touching on the unemployed, and children welfare (Alexander 5). Cushion families from financial difficulties was the intention of the social security act. The government stability depends on its ability to address factors influencing the wellbeing of its people. President Roosevelt’s regime lingers in the minds of the Americans whenever they discus social security programs. US legislatures amended the social security act in 1939 to cater for unemployment compensation (Tushnet 125). Unemployed are susceptible to hard life conditions, which can drive them into committing social crimes as a means to cater for their needs. The program intended to provide stipends, which would cater for their basic needs. Federal government created agencies, which could oversee welfare programs in United States. The agencies created through 1939 social security act include Department of Health and Human Service (HHS), Labor Department, Education, Agriculture, and Urban Development and Housing (Caputo 231). Each department addresses issues affecting US citizens. For instance, the department of agriculture addressed influences that originate from agricultural production in the nation. Education department ironed issues, which influenced acquisition of education in the United States. Historians believe that US welfare has been able to address critical issues, which influence human development (Handel 143). In 1965, US passed a social welfare act, which influenced the lives of elderly persons in the nation. The intention of the act was to compensate old persons by creating a kitty, which would cater for their wellbeing. The elderly have the challenge when it comes to finances, which would settle their bil ls in the society. The elderly compensation program has enabled many elderly persons to lead a positive life after retirement. In 1996, US government passed Personal Responsibility and Work Opportunity Reconciliation Act (Epstein 46). The intention of the act was to address poverty effects in the society. The growing number of the poor in US was worrying and the government had to develop strategy, which could influence their lives. The act gives the federal government the power to direct funds to various states to cater for the poor. Assisting the poor accords human rights because the government has the mandate to protect the poor (Reintsma 212). Largely, the protection of the poor as stipulated in the in the constitution is a reality through this act. Medicare provision to US citizens has elicited debates on how the poor could benefit from the welfare program. The provision in the Medicare program is to ensure the US citizens can access quality healthcare. The program is in line wi th United Nations requirement, which intends to improve human health care as a basic requirement (Zastrow 136). Medicare social welfare program dates back to the time of President Johnson when United States had to compensate war veterans and their families for their contribution to

Bertrand Russell Essay Example | Topics and Well Written Essays - 1250 words

Bertrand Russell - Essay Example There are people around the world who might actually think this way. They have no concern regarding God, religion, and anything spiritual. They have no time for all this or they are simply not bothered to actually find out the evidence for Christianity. Thus, till someone has actually researched and looked into every aspect of the religion they cannot just say there is no evidence for God. Like Hitchens said regarding God that â€Å"there exists not a shred of respectable evidence† (Stokes, 2012, p. 11). Besides this, the â€Å"lack of evidence† is also an excuse for those not wanting to change their views. They just chose to believe something and therefore, they would not simply change because of some evidence they come across or are told of. They cannot be forced to believe. As Jesus said: â€Å"Seek and you will find, knock and the door shall be opened, ask and it will be given you.   For he who seeks finds, and to him who knocks it shall be opened, and to him who asks it shall be given† (Githaite, 2007, p. 211). It clearly means that God will be available to those who actually make an effort to seek him and look for him; who try to find evidence regarding his existence. God does not force Himself upon us. However, He has not even left us to our own devices for us to work out our ways. God follows us and draws us to Himself. Jesus is quoted to have said: â€Å"No man can come to me unless the Father who sent me draws him† (Oxford University Press, 2006, p. 652). It is we who have to open up our minds and hearts to Him. God has given clues regarding his existence, he has given us a sound mind and heart and it is up to the human beings to look for them. God is visible to those who seek him while He hides away from the ones who do not. That is, â€Å"the evidence is there for those who have eyes to see† (Kreeft, 1988, p. 44). When it is said that enough evidence does not exist to prove that there is a God, it does not defini tely mean that existence of God becomes a scientific fact; rather, the present evidence just makes the Christian belief rational. Previously one major reason behind there being so many atheists was that the philosophers of those times were mostly atheists and they gave very solid arguments against God, gaining followers and making a huge impact. Now, however, the philosophers are theists and again their arguments are apparently very valid and intellectual, thus they being outspoken Christians and the belief in God. There is just too much information and evidence of the existence of God. To start with there is the Big Bang Theory according to which the universe was created out of nothing. Big Bang led to not just the formation of this universe, matter and energy but also time and space. It just does not make any sense that anything at all can be created out of nothing; it is just not possible either scientifically or philosophically. That only leaves one idea: that there is a very po werful Higher Being who formed the universe and now controls it. The Big Bang was caused by Him. In fact, the universe was not just formed but also maintained continuously and intelligently. There is scientific evidence to prove this fact. Stephen Hawking found that in case the universe had expanded less than even one part in a hundred thousand million million a second after the Big Bang, the universe would have re-collapsed into a hot fireball. It is very obvious that a great and powerful mind is

Speech Intros Essay Example for Free

Speech Intros Essay Keating The purpose of PJ Keatings speech as Prime minister of Australia in 1992 was to encourage Aboriginal People and their supporters to have confidence in a future that would allow them to participate in Australian life to the same extent as other Australians. Keating begins his speech with the conceit that we have committed ourselves to succeeding in the test, which so far we have always failed. Keating continues by using the motif of the test in a direct manner using economical language. To develop his theme of failure to care fore indigenous Australians he suggests that this needs to be addressed and explains idiomatically that by doing so we will truly be the land of the fair go. Geraldine Brooks Geraldine Brooks lecture a home in fiction reflects upon the pleasures of fiction and its importance in our lives. She uses her experience as a foreign correspondent to explain how she graduated from being a journalist unto her role of fiction writes The tone is reflected as she begins her speech with a personal anecdote about maths lecture that she attended. She was immediately transfixed on the terror of the lecture describing it like poetry. She then embellishes the idea with a series of metaphors describing her responses to the maths lecture as a sudden brief shaft of light. This suggests the revelation she felt when she caught a glimpse of the beauty of mathematics where every object sang to her with its own particular music. This lyrical prose allows her audience to share a pivotal moment, when mathematics assumed a greater purpose in her life. Brooks knows that she lacks the expertise to respond to the world and reflects that metaphorically, she swims in a sea of words and his is how she pushes into the full truth of the world. She describes her writing in the extended metaphor of the woodshed and that her experience as a  journalist had given her some durable tools. She continues by referring to writing as a craft where words are stones and the book is a wall and this demonstrates the laborious process of being an author. As she develops her theme i.e. the creating of fiction and its importance she refers to her research here is unearths the voices of the unheard. Thats is the reference in history to the labor of the illiterate. She uses these references to build her stories because she believes fiction matters and says I know is has power.

Free College Essays - Setting in Their Eyes Were Watching God :: free essay writer

Importance of Setting in Their Eyes Were Watching God In Zora Neale Hurston’s romantic novel Their Eyes Were Watching God, two settings are contrasted to reinforce the author’s theme of a search for true love. The setting of Eatonville, Florida, where main character Janie experiences life as the mayor’s wife, is contrasted with the Florida Everglades, where Janie lives with Tea Cake in a much more relaxed atmosphere. Hurston describes Eatonville not in a negative way, but more as a place that is not beneficial to an independent woman like Janie. Janie Starks, the wife of the mayor, is sentenced to spend her days as a worker in the town store, hair tied up, and silent. She must deal with money and figures without being able to enjoy the â€Å"lying sessions† on the porch, or attending such impressive town events like the â€Å"muleogy.† To the reader, Eatonville represents all that is repressive in life. Janie’s nature is restricted not by the town itself, but by her status in the town. Contrasted with Eatonville is the Everglades or the â€Å"muck.† The muck is where Janie can be free. Her hair is allowed to hang down, and she can dance, sing, talk, and socialize with everyone from the Indians to the landowners. The muck is where Janie lives with Tea Cake, her true love, her "bee." The muck symbolizes freedom and a relief from oppression that was experienced by Janie. The contrast of these two places reinforces the theme of a search for love and fulfillment. To see what an ideal situation for an independent woman like would be, Hurston must first show the reader what Janie cannot deal with. Hurston has her character Janie go on a quest, one that was begun the day she was forced to marry Logan Killucks. The contrast in the setting is similar to one between good and evil. Janie’s life with Joe fulfilled a need -- she had no financial worries and was more than set for life. She had a beautiful white home, a neat lawn and garden, a successful husband, and lots of cash. Everything was clean, almost too clean. A sense of restraint is present in this setting, and this relates to the work as a whole due to the fact that this is the epitome of unhappiness for Janie. The muck, however, is filthy. The rich soil covers everything in sight, even the bare skin of its inhabitants.

Acute Care Nurse Practitioner Interview Nursing Essay

The Advanced Practice Nurse (APN) I interviewed is FS; she is an Acute Care Nurse Practitioner (ACNP) with the department of Urology at Saint Louis University Hospital (SLUH) and has been licensed and board certified since 2010. FS graduated in 2005 from Goldfarb School of nursing in Saint Louis earning her bachelor of science (BSN) and then took an intensive care staff position with Missouri Baptist hospital for two years. With two years of experience she felt she needed to continue her education in nursing and enrolled in a Saint Louis University (SLU) ACNP program. She realized after the first year that trying to work full time and take classes was too much for her, so she decided to quit her job to focus full time on her studies. Her first position as an ACNP was with the trauma department step down floor at SLUH in 2011. This position was advertised in newsprint and after sending in her resume she was contacted to for an interview in person. My first interaction with FS was last fall when I was teaching Advance Trauma Care for Nurses as she was one of the students that I recognized from the trauma department. We struck up a conversation and I basically did a mini interview then and she since has given me contacts for preceptors this summer. Last week I notified her regarding this interview and she informed me to meet her at noon in her office where we discussed questions listed according to the description of assignment for a total of 30 minutes. Personal history including education FS received a Bachelor of Science degree from Georgetown University in Economics and International Business. When working out a problem or learning a new skill she likes to get the general picture and start gradually focusing in on specifics similar to deductive theory. She knew she wanted to work in a hospital setting, from there to a surgical floor, and now she has focused in on Urology. She learned the Urology department at SLUH wanted to bring in two or three APN’s on service to round and be first assistants in the operating room through networking with other APN’s in the hospital. When she interviewed for the position she had a great working relationship with that service already. They knew she was punctual along with having familiarity with documentation system. She basically had been marketing herself before she even knew it by having a proactive relationship with consults. Description of current practice FS does not currently have a formal job description since her position is new and she is the first APN to fill this newly developed role with this service. Other than being told she would round on patients in the hospital, write orders, discharge patients, and first assist in the operating room she has no formal written description. When she applied for her position she was informed it would be a lateral move with no increase in pay or benefits. FS arrives to the hospital at 0600 similar to an intern or second year resident. Every morning she receives report from night float of any new patients or issues to existing patients who have been admitted. Information is gathered on labs and radiology films that have been completed and she uses this information when her first patient assessment is completed early that morning. The fellow or senior resident will round on each patient to discuss labs, radiology, and patient assessments. From this a plan is developed what needs to be done that day to move forward before the attending rounds with the team to discuss the same items. From this point she may go to the operating room to first assist if it is her patient or write new orders on the other patients assigned to their service. If she happens to be first assistant she will follow the patient back to their room and write post operation orders. Her role is very similar to a second year surgery resident duties. Description of APN functions using the APN core competencies. Working in an inner metropolitan city hospital that has many ethnicities has been challenging. She has had to learn certain customs, body posture, and position can have either a positive or negative impact in perception from the patient with regard to attitude of care they are receiving. She has learned from staff of the same ethnicity or watched family and friends interact with one another on proper cultural customs. The first of two main core competencies FS uses is clinical and professional leadership with fellow APN’s and physicians discussing assessments and plan of care. The second of two core competencies is consultation with other services and the nursing staff in consideration to patient care and goals (Cooke, Gemmill, & Grant, 2008). APN’s have additional competencies but these are the two main descriptions FS uses daily. FS has worked through many challenges as an APN the last few years. Some of the minor issues have been the acceptance from other services that do not have APN’s. Over time other services have become accustomed to consults from APN’s by her demonstrating knowledge, professionalism, and kindness. The biggest challenge she has faced is an overabundance additional patient work load since the department will no longer have residents this year. She has the attending’s blessing to hire more APN’s and they will take on more direct patient care. Issues confronting the APN in current practice FS reports there are no real issues she faces at present other than just continue to work on suturing skills in the operating room. She stays current in Urology by attending grand rounds along with reading and presenting journal articles. She also has the luxury of having a fellow who has been a great source of knowledge. Perceived impact on APN role pursuant to current healthcare developments, changes, and national recommendations. It is my personal belief APN’s will be one of the fastest growing professions in the coming years when the Affordable Health Care Act takes place. It appears that many physicians will probably be in specialized services along with the APN. In addition, APN’s will be the majority of primary care in the future as more individuals will seek wellness physicals and the baby boom generation is nearing 70 years of age.

Abandoned Dog’s 3-Year Wait for Owners Ends in Finding a New Home

†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ENG 101H December 2, 2012 ABANDONED DOG'S 3-YEAR WAIT FOR OWNERS ENDS WITH NEW HOME The story that I want to share today is regarding an abandoned dog that waited three years for his owners to return to their house. When moving to another town, Chen was left abandoned in the house. He wondered around the property for three years, waiting for them to come back, sleeping in the carport and scavenging food scraps from a nearby grocery store. After years of waiting, a neighbor told Lisa Rendstrom from Chap’s Chow Rescue Foundation what was happening to Chen.She came to the site and bit by bit gained the dog’s trust and affection. She took him the their shelter where she started searching for a new owner to adopt the wonderful animal. It didn’t take long, because Ben Rupp saw his photo online, immediately felt a connection between them and flew to Georgia to take him. Chen is happy now, having a new home in Ohio, with an owner who f ell in love with him the moment he saw him. This story reminds me of a movie that is one of the most emotional movie that I have even seen : â€Å"Hachi, a dog tale†.Based on a true story from Japan, Richard Gere stars this great movie as a college professor who finds an abandoned dog and takes the poor lost animal in. The film follows the two as the man and animal soon form a strong and unexplainable bond. Every morning, the dog used to walk his owner to the train station and expect for him to arrive back from work, in the afternoon. But when, one day, the owner doesn’t arrive, having suffered a heart-attack and died at work, the dog keeps waiting in the train station for him.Days pass and the animal would not leave, even though his owner’s family put efforts in getting him home. The dog kept returning in the morning and in the afternoon, waiting for the train to arrive and his owner. After nine years of waiting in the same place, he dies in the train station. Hachi is a film about loyalty and the rare, invincible bonds that occasionally form almost instantaneously in the most unlikely places. Although most people are aware that there are more dogs and cats being born than there are people willing to adopt them, the actual number of unwanted dogs and cats is staggering.About 62 percent of all households in the United States have a pet and about 78. 2 million dogs and about 86. 4 million cats are owned in the United States. (ASPCA. org) Approximately 5 million to 7 million companion animals enter animal shelters nationwide every year, and approximately 3 million to 4 million are euthanized (60 percent of dogs and 70 percent of cats). (AnimalWorldNetwork. com) The connection that forms between a human and his pet animal cannot be described in words.But the question remains: Do our dogs feel the same things that we feel? In â€Å"The Botany of Desire,† author Michael Pollan observes that there are tens of millions of dogs in North Ame rica and only ten thousand wolves. He asks, â€Å"So what does the dog know about getting along in this world that its wild ancestor doesn’t? † The best explanation for everything canine, from the evolution of the wolf to the domestication of the dog — to the incredible emotional relationship that has emerged between the modern pet and its owner — is that dogs feel what we feel.Dogs have long been considered â€Å"man's best friend,† and they have certainly earned the title. The bond between humans and canines is unmistakable. Since the domestication of the dog, people have been drawn to them (and they to us). Dogs have helped us in so many ways and expect little in return. They have hunted with us, kept vermin and pests away, served the military and police, assisted the disabled, and faithfully remained our loyal companions. In turn, we care for them and maintain good quality of life.This is more than a fair trade. The bond you have with your dog begins the moment he comes into your life and never stops growing. And the two materials presented above prove that this is a â€Å"till death do us part† bond! The link to the web-material is: http://www. mnn. com/family/pets/stories/abandoned-dogs-3-year-wait-for-owners-ends-with-new-home Works Cited AnimalWorldNetwork. com. (n. d. ). Retrieved from http://www. animalworldnetwork. com/bsurpetstat. html ASPCA. org. (n. d. ). Retrieved December 2, 2012, from www. apsca. org Abandoned Dog’s 3-Year Wait for Owners Ends in Finding a New Home †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ENG 101H December 2, 2012 ABANDONED DOG'S 3-YEAR WAIT FOR OWNERS ENDS WITH NEW HOME The story that I want to share today is regarding an abandoned dog that waited three years for his owners to return to their house. When moving to another town, Chen was left abandoned in the house. He wondered around the property for three years, waiting for them to come back, sleeping in the carport and scavenging food scraps from a nearby grocery store. After years of waiting, a neighbor told Lisa Rendstrom from Chap’s Chow Rescue Foundation what was happening to Chen.She came to the site and bit by bit gained the dog’s trust and affection. She took him the their shelter where she started searching for a new owner to adopt the wonderful animal. It didn’t take long, because Ben Rupp saw his photo online, immediately felt a connection between them and flew to Georgia to take him. Chen is happy now, having a new home in Ohio, with an owner who f ell in love with him the moment he saw him. This story reminds me of a movie that is one of the most emotional movie that I have even seen : â€Å"Hachi, a dog tale†.Based on a true story from Japan, Richard Gere stars this great movie as a college professor who finds an abandoned dog and takes the poor lost animal in. The film follows the two as the man and animal soon form a strong and unexplainable bond. Every morning, the dog used to walk his owner to the train station and expect for him to arrive back from work, in the afternoon. But when, one day, the owner doesn’t arrive, having suffered a heart-attack and died at work, the dog keeps waiting in the train station for him.Days pass and the animal would not leave, even though his owner’s family put efforts in getting him home. The dog kept returning in the morning and in the afternoon, waiting for the train to arrive and his owner. After nine years of waiting in the same place, he dies in the train station. Hachi is a film about loyalty and the rare, invincible bonds that occasionally form almost instantaneously in the most unlikely places. Although most people are aware that there are more dogs and cats being born than there are people willing to adopt them, the actual number of unwanted dogs and cats is staggering.About 62 percent of all households in the United States have a pet and about 78. 2 million dogs and about 86. 4 million cats are owned in the United States. (ASPCA. org) Approximately 5 million to 7 million companion animals enter animal shelters nationwide every year, and approximately 3 million to 4 million are euthanized (60 percent of dogs and 70 percent of cats). (AnimalWorldNetwork. com) The connection that forms between a human and his pet animal cannot be described in words.But the question remains: Do our dogs feel the same things that we feel? In â€Å"The Botany of Desire,† author Michael Pollan observes that there are tens of millions of dogs in North Ame rica and only ten thousand wolves. He asks, â€Å"So what does the dog know about getting along in this world that its wild ancestor doesn’t? † The best explanation for everything canine, from the evolution of the wolf to the domestication of the dog — to the incredible emotional relationship that has emerged between the modern pet and its owner — is that dogs feel what we feel.Dogs have long been considered â€Å"man's best friend,† and they have certainly earned the title. The bond between humans and canines is unmistakable. Since the domestication of the dog, people have been drawn to them (and they to us). Dogs have helped us in so many ways and expect little in return. They have hunted with us, kept vermin and pests away, served the military and police, assisted the disabled, and faithfully remained our loyal companions. In turn, we care for them and maintain good quality of life.This is more than a fair trade. The bond you have with your dog begins the moment he comes into your life and never stops growing. And the two materials presented above prove that this is a â€Å"till death do us part† bond! The link to the web-material is: http://www. mnn. com/family/pets/stories/abandoned-dogs-3-year-wait-for-owners-ends-with-new-home Works Cited AnimalWorldNetwork. com. (n. d. ). Retrieved from http://www. animalworldnetwork. com/bsurpetstat. html ASPCA. org. (n. d. ). Retrieved December 2, 2012, from www. apsca. org

buy custom International Financial Reporting Standards essay

buy custom International Financial Reporting Standards essay IFRS are the most applied accounting principles all over the world. More than 10000 companies in 114 countries have embraced the use of the IFRS standards in one way or another, and an increasing number of countries are adopting the principles every year with a reason of enhancing the comparability of various financial statements. This will thus enable investors globally to trade their wealth in bonds, best stocks and a variety of financial instruments available (IASB, 2009). IFRS have been implemented and adopted as the major requirements for all countries. This is because it outlines the basis used for accounting and reporting in most companies. The European Union companies listed on the stock exchange were required to report all their financial data following the IFRS from 2005. India and Canada wanted to ensure that all their companies adopted the IFRS principles by the year 2011 (IASB, 2009). More countries are voluntarily adopting the IFRS because of gains like higher economic growth and increased accessibility to foreign capital. The other benefits include improved transparency, accountability, quality, and comparability of the various financial statements that will later result in lower cost of preparation of these financial statements. It also aid in making investment decisions (Abbas Mirza 2011, p. 68) The adoption of IFRS standards in other countries have lead to critical analysis of how to carry out costs- benefits analysis. The voluntary adoption of IFRS standards by some firms has some effects, which could be either positive or negative. A group of scholars examining German firms which adopted IFRS accounting standards found out that these firms experienced low bid-ask spreads and a more improved turnover compared to firms who were using German GAAP accounting standards. Studies performed on mandatory IFRS reporting analyzed the effects brought about the introduction of these accounting principles. Earlier studies carried out by scholars tried to find out whether the implementation of IFRS in EU has benefits or costs to various firms In relation to their stock market views (Krishna Palepu 2007, p. 76). The scholars found an insignificant, negative market view to the adoption sequences. Firms, which were audited by the Big Five Auditor, showed increase in their market reactions after the implementation of the IFRS. When another study was conducted based on the capital market effects of IFRS introduction, it was found out that market liquidity increased by almost 5% as compared to market liquidity of 3% prior to adoption (Abbas Mirza, 2011). The firms also showed a decrease in their costs of capital and the increase in gross equity valuations, which were measured in Tobins q. These benefits, however, according to the case study, exists in nations which have strict policy enforcement regimes and in environments that booster developed reporting incentives. The magnitude of the benefits usually exceed the effects or consequences for mandatory adopters of IFSR standards, meaning that unlike voluntary adopters, mandatory adopters never gain in terms of market liquidity in the IFRS mandate. As the mandatory adopters of IFRS policy already uses the policy in reporting, the explanation for this outcome is that the mandatory adopters pass positive externalities on the voluntary adopters through increasing a class of comparable firms, which will later result in enhanced risk-sharing over a wider pool of investors. As the voluntary adopters have good reporting policies to reckon with, they are also required to be responsive to various institutional changes, hence indicating that they have larger and more pronounced effects than mandatory adopters (Abbas Mirza 2011, p. 66). Today, there is no tangible proof that the changes in the internal environment of a firm are wholly responsible for the realized capital market outcomes. Countries with poorly developed legal framework and reporting incentives, firm value, and market liquidity will remain unchanged under the IFRS mandate. Moreover, the consequences on forced implementation are highly recognizable in countries with high GAAP and IFRS disparities together with developed and efficient reporting incentives (Abbas Mirza 2011, p. 66). The evidence suggests that the existing strength in the countries formulation regimes and the firms reporting incentives usually play a great role for capital-market effects. The findings reported therefore, indicated that there is a positive relationship between capital-market results and IFRS adoption. There is still, however, a considerable heterogeneity as regards the consequences across firms and even countries. In addition, with the results from voluntary adoption, there is no clarity as to what extent the effects so far documented can be linked to IFRS- disparities in accounting standards and principles per se. The cost-benefit analysis (CBA) of IFRS implementation in most countries deals with analyzing the cost incurred and benefits gained by the affected (users and preparers). The cost-benefit analysis done in Europe concerning the implementation of IFRS is also applicable in studying the potential implementation of the IFRS in the USA. What needs to be considered first is that US economy together with its internal institutional framework is different in several ways (Thomas, et. al. 2008, p. 66). Therefore, even if we consider IFRS implementation and the resulting benefits in other countries, it is not necessarily true or applicable to the US. The dilemma is therefore, to ascertain as to whether the switching of GAAP to IFRS will change the quality of US corporate financial reporting or not. Assessment of the compatibility of these standards with vital features of the USA internal framework like taxation and litigation is important. Later, we need to explain the relevance or importance o f the already existing IFRS/US and GAAP accounting disparities. Lastly, a need to discuss the diverse macroeconomic shocks like the impact it has on US capital markets competitiveness, service providers, foreign direct investments, and trade flows is important (Thomas, et. al. 2008, p. 67). The adoption of IFRS in the US was arrived by the decision of US Securities and Exchange Commission. However, the adoption of these principles in summary is that it enhances high quality reporting and increased efficiency during the preparation of the vital financial statements (Abbas Mirza 2011, p. 66). The benefits of reporting vary greatly across various companies, markets, and countries. The importance of adoption of IFRS standards in the USA cannot be underestimated. The reason is that IFRS will bring comparability benefits for ll US investors and firms. These stated effects result from the greater adopting of universally accepted accounting standards and not due to the fact that IFRS is better or worse than GAAP rules adopted in the United States. The comparability benefit to most US investors and firms is that USA is a large country with a developed economy (Thomas, et. al., 2008). Comparability benefits could be much more pronounced in small economies with fewer firms. Another reason is that industries and countries do have a lot of incentives in order to carry out the implementation of IFRS standards in some methods that is commensurate to the institutional infrastructure and can meet the required needs of the stakeholders (Commerce Clearing House, 1964). Thus, the cost benefits analysis of the implementation of IFRS standards in the US shows that the benefits tend to be limited. The impact of the implementation of IFRS in the United States shows that the costs will be born by the firms especially in their reporting costs, the reporting system, and supporting infrastructure. There seems to be a transitional cost to be born by the US firms if they fully embrace the IFRS standards. Certain US firms like multinationals are likely to experience costs savings from the adoption of the IFRS since they can be able to use single system of reporting in their operations globally (Thomas, et. al., 2008). Despite the wide acceptance of IFRS standards worldwide, they cannot be used for tax purposes and statutory reporting. Hence, the amount of costs savings to multinationals depend on the future application of IFRS in order to carry statutory reporting worldwide and the general acceptance of the American GAAP in foreign settings (Commerce Clearing House, 1964). Based on the cost benefit analysis, IFRS adoption in the USA involves a trade off between- short-term transition costs to the new system, comparability benefits, and recurring cost savings of a particular reporting which normally face most US multinationals. The specific effect, however, is not as direct as it depends on time and discount factor employed in the cost benefit analysis. The effects of adopting IFRS causes redistribution effects across service providers and firms. There would be also effects from comparability facing trade flows, foreign direct investments, and portfolio flows. These effects directly are linked to the magnitude of comparability features and the specific future use of IFRS for the sake of statutory reporting globally (Abbas Mirza 2011, p. 66). IFRS implementation in the USA have political benefits, too, as it reflects USS willingness to show corporation internationally. The main political cost, however, is that most countries have different financial reporting requirements as regards their existing differences more and thus in their institutional framework likely to influence IASB directly towards their specific goals. This will lead to standards that are not suited for the American accounting environment. Hence, IASB reforms should have to be followed by the American firms. Implementation of IFRS in the US can also affect the cost of capital. The issue is that investors usually require their returns got from less liquid securities. Better disclosure when using IFRS may also lead to lowering of the investors risks, for example, it enables the investors to project future cash flows. The effect can drastically reduce the required rate of return of a given security and the market risk premium in the whole economy. Moreover, improved disclosure escalates the risk sharing in the economy. This could be by informing the investor community of existence of certain securities or attracting them to purchase more of these securities, which in turn reduces the costs of capital (Walton 2009, p. 15). IFRS, when implemented, will improve the corporate decision-making as it enhances the efficiency of investment decisions made by most firms. The main concept is that IFRS will reduce the various information asymmetries that could have negatively paralyzed the raising of external capital. For example, the highly developed reporting will facilitate or enhance evaluation by investors and financial analysts, which can then result in reducing the inefficiencies in managerial decisions. Another benefit of IFRS implementation can positively affect the decision-making and help curtail agency issues in the firm. For example, the reporting of operating performances and various governance arrangements can provide a very good benchmark that assists external investors to assess and evaluate different firms managerial efficiency. IFRS implementation in the US will improve the comparability of US firms performance with other firms in other states or even countries. It will be less costly and easier for investors to make comparisons across firms, which enhances the usefulness of corporate reporting. Comparability in reporting enhances the investors ability to differentiate between profitable and less profitable firms or high risk and low risk firms. This reduces information asymmetry existing among investors and thereby lowering the estimation risk. Increased comparability can also lead to increased market liquidity and lower the firms costs of capital. Comparability in reporting also can lead to facilitation of cross-border investment and capital markets integration. Foreign investors are able to carry out investment activities in the national firms, which will also improve the liquidity of various capital markets and expand the firms investor base hence, lowering the cost of capital, and improving risk sharing (Thomas, et. al., 2008, p. 64). Cost benefit analysis of IFRS implementation in the United States shows that it will improve the corporate decisions. Most comparable reports enable firms to make informed decisions and come up with relevant investment options because of a better and deeper understanding of other competing firms within and outside US. Firms, which have adopted IFRS standards, can efficiently enter into contract with their customers and suppliers in other countries. It may also enable the companies to bid easily on various government contracts elsewhere. Adoption of IFRS standards makes the firms to increase their linkages or networks with other firms. Firms with comparable financial reports will enhance their two-way communication networks in financial reporting linkages, which increase the network value to investors and firms. As the network increases, the other individual firms adoption of IFRS makes other firms to experience externalities. Other firms will gain from the individual firms reportinng standards choices. Nevertheless, firms may not be in a position to consider the positive externalities that could arise from their individual reporting options (Commerce Clearing House, 1964). In sum, provided the quality and the advanced nature of US GAAP connected with developed reporting strategy and market;-oriented policies in effect, the IFRS adoptions is less likely to bring positive changes in the quality of US reporting standards any further. Therefore, it would become extremely difficult to substantiate the eventual move to IFRS policies on the basis or grounds of reporting standard consequences and the related capital-market benefits, which we have so far discussed. Besides, there is less likelihood of limits as to what extent the cost of capital and market liquidity can be improved due to reporting quality advancement. Such limitations are more pronounced for USA where the reporting standards are already high. Costs consequences of implementation of IFRS in the USA can also be felt in the transition costs. IFRS implementation requires the shedding off the existing policy and implementing the required policy. Firms will be required to bring adjustments to their initial accounting systems and procedures that requires substantial amount of money (Commerce Clearing House, 1964). During the first year, upon the publication of IFRS reports, the firms will be required to provide one-year comparative information prior to the implementation of IFRS standards. Moreover, firms will be required to train all their accounting, financial and managerial employees in the eventual preparation of these IFSR statements and to make the stakeholders and investors to be conversant with IFRS rules (Wolfgang Piera, 2010). The breakdown will include, but not limited to, hiring external specialists because of insufficient internal knowledge and proficiency of IFRS, planning conference meetings and road shows. These transition costs will result in increased revenues or incomes for auditing and financial reporting advisory boards. This means that there will be a financial drain from the firms to finance these advisory firms (Commerce Clearing House, 1964). The most important thing to understand is that these costs are usually incurred by firms, which, for the first time, start using the IFRS rules. The costs will pose a strong financial drain to the comp0anies as it involves hiring third parties to facilitate the training of personnel and updating of the existing US/GAAP to the recommended IFRS. IFRS also affects state and federal industries like telecommunications, utilities, and financial institutions that provide statements of financial position to regulators. For example, the necessary capital requirements for most financial institutions are always determined by using US.GAAP financial statements (Walton, 2009). In addition, a transition to IFRS may require a consistent evaluation of given implicit and explicit contracts together with accounting numbers (D'Atri et. al. 2010, p. 43). A transition to IFRS in the short-run run affects managerial compensation policies which are tied to the reported after tax earnings performance and debt covenants. Therefore, transition cost in the US is expected to be greater and expected to have fixed cost component that will eventually negatively affect the smaller firms. It is not easy to determine accurately the transition costs per firm due to numerous numbers of firms in the US (Wolfgang Piera, 2010). According to data on 2005 EU IFRS transition, it will be much easier to estimate the initial preparation costs and expenses of IFRS financial statements (consolidated) for listed firms. The estimates indicate that the per-firm projections from 0.31% of all the total sales for US firms with sales revenue of more than$700 million up to 0.05% of all the gross sales revenue for bigger firms. From these estimates, it is observed that the transition cost would total up to $ 8 billion in US alone. This estimates, however, does not include financial institutions in which their gross sales are not available or not economical. The costs are also projected to escalate if the Stock Exchange Commission needs all firms to furnish them the IFRS reports inclusive of reconciliations to the US/GAAP (Walton 2009, p. 15). The cost benefit analysis of the implementation of IFRS in the US also reflects recurring costs. However, single time costs of conversion are less certain to be useful, they individually are unlikely to support sustaining the existing US.GAAP policy. If there exists benefits generated from the IFRS that always recur and are substantially huge, they, at last will outweigh the initial costs (D'Atri et. al. 2010, p. 43). Therefore, it is imperative to ask if there exist any crucial recurrent costs from IFRS implementation, since they will change the cost-benefit tradeoff. Since the US.GAAP consist of a comprehensive class of rules, it is less likely that about the continuing basis the direct costs for IFRS preparation may be more than those under the current system. If there is anything to go by, an individual can argue in the sense that the said direct costs and other expenses can decline due to the less complex nature of IFRS (D'Atri et. al. 2010, p.43). US firms undertaking their business operations worldwide may see that the cost savings realized from utilizing a single stream of regulations and standards for financial reporting purposes is more important. The foreign companies undertaking their operations in the US must comply with the existing domestic standards for statutory reporting and tax purposes. In conclusion, the journey towards the implementation of the IFRS policies is long and difficult but the Stock Exchange Commission has given companies more time to adjust. Once implemented, the benefits experienced will far outweigh the costs. Therefore, it is very wise for all companies in the US to embrace the new accounting standards, which not only will it, enhance investor confidence, but will increase the performance of the organizations. The case studies of success stories I have mentioned in the earlier paragraphs should be a motivation to companies and US firms to adopt these policies. It is therefore, the work of the Stock Exchange Commission to adjust time element so that all the companies can gradually cope up (Catty 2010, p. 43). The discussion in itself reveals that besides the benefits that companies will reap from embracing the IFRS standards, there will also be some costs to incur. Since the costs are less than the cumulative benefits, then the decision criteria is t hat the companies should adopt and fully implement the IFRS guidelines in their day to day preparations of all financial statements. Buy custom International Financial Reporting Standards essay

Tougher laws and punishments for child molesters Research Paper

Tougher laws and punishments for child molesters - Research Paper Example Even these violent sex offenders have the right to request for their notification process to be blocked. They can change addresses without the community or the police being notified of such move. The Adams Walsh Act, signed by President George W. Bush, is Ohio’s current sex offender registry law. The law took effect on January 2008, and it allows Tier III sex offenders to request for a local judge to waive their notification process upon proving that the sex offender is no longer a threat to the community. The sex offender will still be listed as a sexual predator and be required to provide an updated address every 90 days to the local sheriff’s office. Lawmakers intended for the notification process waiver for sex offenders convicted of crimes to apply to offenders who did not commit another crime before the new law applied. However, in July 2008, Stephen James McConville from Lorain County was convicted of rape and gross sexual imposition. He pleaded guilty and was co nvicted under the new law. He was listed as a sexual offender under the Tier III offender level. After the conviction, McConville requested for the judge to waive the notification of his address to the community. The judge in Lorain County agreed based on McConville clearing the law’s 11 step criteria. ... According to the article, â€Å"The state was arguing anyone convicted after Jan. 1, 2008 was mandatorily and automatically subjected to notification and not subject to waiver. But the actual statute written by the legislature does not say that,† said McConville's attorney, John M. Prusak. â€Å"What the state was arguing is not in statute.† (Fields, n. pag.). The case was presented to the Supreme Court where there was a 7-0 ruling. The Supreme Court sided with the lower court and appeals court. The ruling was based on the court’s opinion on the strict reading of the law based on the legislator’s writing of the law. The ruling was based on the following argument, â€Å"The state's argument is not persuasive,† Justice Robert Cupp wrote for the court. â€Å"The language used in the statute pertains to those sexual offenders whose status is determined after the effective date" of the law.† (Fields, n. pag.). The case was argued for the State of Ohio by the Lorain County Prosecutor’s Office. There was an attempt to reach the Assistant Prosecutor Billie Joe Belcher regarding the case, but he could not be reached. Cleveland Democrat, State Senator Shirley Smith introduced a bill to repeal the provision in the law that allows for sex offenders to have their notification process waived. Senator Smith’s decision to introduce a bill to repeal the provision was motivated by the case of Anthony Sowell. Sowell is an accused serial killer who is listed as a Tier III sexual predator. He would have been eligible to request for the judge to waive his notification process upon relocating from his Imperial Avenue home. Sex Offender Registration Laws In the case of Anthony Sowell vs. the State of Ohio, Anthony Sowell appeared in court, facing allegations of killing eleven women

Decision support systems Article Example | Topics and Well Written Essays - 1000 words

Decision support systems - Article Example Almost 2.8 people have been left homeless and 2.3 million are without food. The direct damage caused by the earthquake is estimated to be about US$2.3 billion. Private housing suffered the maximum damage to the extent of about US$1.03 billion. Of the total housing stock, 84 percent was damaged or destroyed in AJK and 36 percent was damaged or destroyed in NWFP. The transport, education, and agriculture and livestock sectors suffered damages to the extent of US$340 million, US$335 million, and US$218 million, respectively. The cost of reconstruction and restoration of services is estimated to be US$3.5 billion, with housing reconstruction accounting almost UD$1.6 billion. Reconstruction: In the short term, in addition to addressing the immediate sheltering needs of the affected population, the Government should begin preparing for the longer reconstruction phase. With the onset of winter, reconstruction activities could be reduced to a minimum, particularly in areas above the snowline. During this time, it will be important to undertake the following activities in preparation for reconstruction: (i) determine losses for establishing a baseline and eligibility levels; (ii) undertake seismic and soil investigations, particularly in the most affected areas; (iii) conduct training for safe construction techniques; (iv) disseminate information on available assistance packages and seismic-resistant designs; and (v) establish property rights. The reconstruction effort for permanent housing would predominantly begin in the spring with the provision of hazard-resistant housing for affected population through cash grants for basic housing assistance, beneficiary identification with compensation levels, and urban planning and development initiatives. Livelihood: The livelihood support strategy should also seek to rejuvenate economic activity in affected areas through reviving small businesses and trades, livestock and agriculture, and creating employment opportunities for those who are now permanently disabled. A short term option would be providing cash grants to affected families in the form of a monthly support of a recurrent, fixed amount. In addition, cash for work programs may be effective in generating temporary employment for those who are able and willing to work at an appropriate wage. Agriculture and Livestock: In the medium term support would be needed for replanting fruit trees, rebuilding terraces, replenishment of livestock inventory, rehabilitation of productive infrastructure, and reconstruction of laboratories, offices of extension and research for agriculture, livestock, and irrigation departments. Over the longer term the focus should be on restoring livestock inventories and rehabilitation of terraces and soil conservation infrastructure that have been severely damaged. It is necessary to reestablish the agricultural sector in a sustainable manner through strengthening institutional capacities and providing support services. Health: The reconstruction