Organizational Behavior in Criminal Justice Essay

Organizational behavior in a criminal justice agency is the way in which employees and their superiors interact amongst themselves and with one another both positively and negatively. Organizational behavior itself is the study of social conduct as it relates to the confines of a specific group. It is the study of how an individual or group interacts with one another and the dynamics of the personal relationships that evolve from that contact (Duan, Lam, Chen, & Zhong, 2010). The shifting paradigm trends describe by Schermerhorn, Hunt, and Osborn (2008) can be used to delve further into the understanding of the organizational behavior that exists in most criminal justice agencies. The archetypical performance falls into one of seven categories; commitment to ethical behavior, importance of human capital, demise of command-and-control, emphasis on team work, pervasive influence of information technology, respect for new workforce expectations, and changing careers. From these trends b oth positive and negative characteristics of criminal justice agencies can be identified. â€Å"Commitment to ethical behavior: Highly publicized scandals involving unethical and illegal business practices prompt concerns for ethical behavior in the workplace; there is growing intolerance for breaches of public faith by organizations and those who run them† (Schermerhorn, Hunt, & Osborn, 2008, para. 14). In criminal justice agencies ethical violations often are handled with little fan fair. Any level of impropriety introduced in the prying public eye can have innumerous repercussions. The loss of public support and trust can be a huge problem, but it affects the internal structure too. Depending on how fairly and swiftly the situation is handled determines whether or not those in charge gain or lose respect. Judgments will be passed on how the situation was controlled, and how it should have been dealt with. In delicate matters like this behaviors of retaliation and accusations of bias are important to be kept at a minimum. â€Å"Importance of human capital: A dynamic and complex environment poses continuous challenges; sustained success is earned through knowledge, experience, and commitments of people as valuable human assets of organizations† (Schermerhorn, Hunt, & Osborn, 2008, para. 14). The workforce is the heart of a criminal justice agency. It should be the single most cherished asset. The appreciation of experience by an organization is vital. But more importantly the recognition, respect, and aspiration by new members and seasoned is a must. This necessity recognizes a clear chain of command and model of training. â€Å"Demise of command-and-control: Traditional hierarchical structures are proving incapable of handling new environmental pressures and demands; they are being replaced by flexible structures and participatory work settings that fully value human capital† (Schermerhorn, Hunt, & Osborn, 2008, para. 14). Shared responsibility and the extinction of the â€Å"because it has always been done that way† is a requirement in the modern criminal justice agency. It is being replaced by the attitude that the old way is not always the best way, and we all have a lot to learn from one another. While command still flows in one direction; ideas can come from anywhere. â€Å"Emphasis on teamwork: Organizations today are less vertical and more horizontal in focus; driven by complex environments and customer demands, work is increasingly team based with a focus on peer contributions† (Schermerhorn, Hunt, & Osborn, 2008, para. 14). In a criminal justice agency teamwork may have become common place, but improvements still need to be made in the area of information sharing. While no man is an island, neither is an agency. For the sake of public welfare resources need to be pooled. â€Å"Pervasive influence of information technology: As computers penetrate all aspects of the workplace, implications for workflows, work arrangements, and organizational systems and processes are far-reaching† (Schermerhorn, Hunt, & Osborn, 2008, para. 14). We are in the information technology age and the correct resources and know-how can be the deciding factor in the constant struggle b etween criminals and policing agencies. Increased educational and computer skills demands are needed to boost and maintain an advantage at any level of criminal justice agency. â€Å"Respect for new workforce expectations: The new generation of workers is less tolerant of hierarchy, more informal, and less concerned about status; organizations are paying more attention to helping members balance work responsibilities and personal affairs† (Schermerhorn, Hunt, & Osborn, 2008, para. 14). While a certain amount of attention should be paid to new workforce expectations it is important not to compromise the integrity of the job expectations. A balanced life should lead to a happy and relaxed employee who theoretically should also be more effective and efficient in an effort to maintain employment in the desired environment. Employer’s must remain fair but also realize their top priority in the criminal justice field is not to ensure employee happiness. An employee who can balance work and a private life on his own should be a valuable commodity. â€Å"Changing careers: The new realities of a global economy find employers using more â€Å"offshoring† and â€Å"outsourcing† of jobs; more individuals are now working as independent contractors rather than as traditional full-time employees† (Schermerhorn, Hunt, & Osborn, 2008, para. 14). In criminal justice agency this trend is no different. It is not uncommon for governments to hire private security firms and private corrections companies. However, by outsourcing such positions power is lost in the public sector. Monitoring a regulations create more work when dealing with outside policing forces. It also opens up a gray area for bad behavior and a hired gun mentality. While roles may be redefined privatization of criminal justice agencies can be more of a problem than a convenience. Study of workplace environments and the effects of the personnel’s behavior can only continue to bring about recognition of areas in need of improvement. Works Cited Duan, J., Lam, W., Chen, Z., & Zhong, J.A. (2010). Leadership justice, negative organizational behaviors, and the mediating effect of affective commitment. Social Behavior & Personality: An International Journal, 38(9), 1287-1296. Retrieved from http://biere.louisiana.edu:2092/ehost/detail?hid=17&sid=5d563aca-ec9a-43c49e42db48b73a6784%40sessionmgr4&vid=4&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=sih&AN=54018927 Schermerhorn, J.R., Hunt, J. G., & Osborn, R. N. (2008). Organizational Behavior. Available from https://ecampus.phoenix.edu/content/eBookLibrary2/content/eReader.aspx.

The world’s industrial fisheries

The world’s industrial fisheries can be considered predatory, as they hunt fish and other marine life on the behalf of flesh-eating humans. Therefore, these fisheries can be considered as competitors of the natural predators that exist among marine wildlife, and the activities they perform adversely affect the population by reducing the number of fish available as prey. Industrial fisheries’ role as predator has been the cause of a major decline in the number of kittiwakes that exist in the North Sea (Frederiksen, 2004).Since the beginning of the 1990’s the population of these pelagic birds has declined by over 50%, and the black legged creatures (known scientifically as Rissa tridactyla) are thought to have succumbed as a result of a reduction in their food supply caused by an interruption of the food chain (2007). Another factor that has been instrumental in affecting the population of these black-legged kittiwakes in the North Sea has been the change in oceano graphic variables. Such factors as sea levels and temperature in the North Sea have been monitored, and their changes have been shown to correlate with the general changes in the kittiwake population (2004; Wanless, et al., 2007). Specific research done over a 15-year period from 1986 to 2002 has confirmed that not only has significant increase in industrial fishing of kittiwakes’ prey taken place, but also that significant oceanographic changes also occurred alongside these demographic changes.Kittiwakes and other pelagic birds demonstrate the existence of complex relationships between their feeding levels and their ability to produce offspring (Ollason et al., 1997). The most common form of prey for the black-legged kittiwakes is the sandeel, and it has been shown that during the most active period of sandeel (also known as sandlance) fishery (between 1991 and 1998) the survival of the adult population of kittiwakes showed a sharp and sustained decline (Frederiksen, 2004; W anless, 2007).The harvesting of sandeel has affected the population of kittiwakes in other ways, as the breeding of the species also declined for subsequent generations. Since the longitudinal monitoring of the black-legged kittiwake population has spanned several years before and after this sandeel-harvest period, research has been able to demonstrate that the kittiwake population was actually on the rise before industrial fishing of sandeel (Ammodytes marinus) began. The change registered a 19% fall in the growth rate of the population, from +8% to -11% in just eight years (2004).However, sandeel fishery has had more than just an immediate effect on the population of the kittiwakes. In recent years, this form of industrial fishing has experienced a decline that has proven favorable for the population of black-legged kittiwakes in the North Sea. Nevertheless, the current decline in industrial fishing of sandeel has failed to improve the situation for the kittiwake to a significant degree, as the population continues to fall.Even the newly elevated breeding rates have still proven insufficient to bring the population growth back up to what it was before it was adversely affected by industrial fishery (Frederiksen, 2004). In statistical models developed by researchers, the population decline promises to continue even if sandeel harvesting is low (2004). In order for the kittiwakes to flourish, such industrial fishing would need to cease altogether for an extended period of several years.More recently, it has been demonstrated through research that the sandeel that do survive have also been undergoing changes that may reduce their quality and nutritional usefulness to the kittiwake population (Wanless, 2007). This is particularly important, as kittiwakes tend to go through an extensive and technical, yet very critical feeding stage prior to breeding (Ollason et al., 1997). Analysis of the body composition of these sandeel has rendered low levels of lipids.The sa ndeel have also been appearing significantly later in the season than usual, and their body sizes have shown significant decline in the past three years (2007). While it is not clear to what extent these changes may be attributed to industrial fishing, it might be hypothesized that pollution may have a bearing on these variables. Oceanographic factors may also come into play in this area.The global warming changes to climate have affected oceanographic factors, and these effects have also resulted in a decline in the kittiwake population of the North Sea (Frederiksen, 2004; Wanless, 2007). The correlation between the survival of adult kittiwakes and the increased temperature of the winter seas has been negative. In fact, the success of kittiwake breeding has been recorded as showing a one-year delay (2004). The fact that the decline in industrial fishing of sandeel has been only minimally successful in causing the recovery of the kittiwake population indicates that the increased win ter sea temperatures have taken a heavy toll on these pelagic birds.The association of the decline in kittiwakes with warm winter sea temperatures and increased industrial fishery has led to some difficult choices for humans. Since it is unlikely that global warming can be reversed quickly or easily enough to decrease winter ocean temperatures and improve the condition of black-legged kittiwakes, changes to industrial fishery is the most feasible solution. These changes will have to be drastic in order to garner any improvement in the kittiwake populations, considering that the damage to the population and its breeding processes have proven to be extensive.Therefore, the complete closure (for now) of the section of the fishery industry that harvests sandeel has been considered the only measure that will lead to the recovery of the kittiwake population (Frederiksen, 2004; Wanless, 2007). It might also be considered that reduction in marine pollution is likely to lead to the improveme nt of the condition of the sandeel, which may in turn aid the growth of the kittiwake population by providing them greater nutrition. Therefore, decreasing its use of pollutants is another way in which the fishing industry may help the recovery of the black-legged kittiwake population in the North Sea.ReferencesFrederiksen, M. S. Wanless,  M. P. Harris,  P. Rothery,  L. J. Wilson. (2004). â€Å"The role of   Ã‚  Ã‚  Ã‚  Ã‚   industrial fisheries and oceanographic change in the decline of North Sea black-legged   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   black-legged kittiwakes.† Journal of Applied Ecology, 41(6): 1129-1139.Ollason, J. G., A. D. Bryant, P. M. Davis, B. E. Scott & M. L. Tasker. (1997). â€Å"Predicted seabird   Ã‚   distribution in the North Sea: the consequences of being hungry.† Journal of Marine   Ã‚  Ã‚   Science. 54(4): 507-517.Wanless, S., M. Frederiksen, F. Daunt, B. E. Scott & M. P. Harris. (2007). â€Å"Black-legged   Ã‚   kittiwakes as indicators of environmental change in the North Sea: evidence from longterm studies.† Progress in Oceanography, 71 (1). 30-38.

Alcohol and Its Effects on Children

Andrelea Foerster Marriage & Family Dr. Ekechukwu 4/12/13 The Impact on Children of Alcoholic Parents The significant and detrimental impact on family life and child development caused by parental alcohol use cannot be underestimated, often putting children in danger. Alcohol use and disorders are a major public health problem. Alcohol abuse in poor and deprived communities is particularly deleterious as the scarce financial resources of the family needed for food, health care, and education are diverted to alcohol. Pinto, Violet) It rarely exists in isolation as a problem and is commonly intertwined with mental health, bereavement, family breakdown or domestic violence. Children are impacted in a number of different ways: parental alcoholism affects them financially; it affects their home environment; they may be exposed to unsuitable care and care givers or inadequate supervision, poor role models and inappropriate behavior; and their physical/emotional development and school atten dance can suffer.Many children whose parents drink at a significant level can often find themselves having to take on the role of care giver, both for their siblings and their parents. Approximately 5-10% of the country's population suffers from DSM-IV alcohol abuse, and this figure appears to be growing. Alcohol use problems affect spouses and children, unfortunately, in addition to the heavy substance users themselves. A recent study estimated that one in four American children have a parent who meets criteria for DSM-IV alcohol abuse. Brennan, Patricia) It is important to understand the feelings a parent will be experiencing in relation to their alcohol use and to recognize that just because a parent may or may not have disclosed that they have an alcohol problem, it does not necessarily mean the problem is not there. In practice, most standard policies and procedures are reactive to the parent admitting they have a problem. Consequently, workers from universal services often foc us on gaining evidence and then initiating procedures, which is a difficult balance to strike as workers often have to make social services referrals when disclosures are made. If you do not know what the problem is you cannot fix it' is a good place to start. In fact, it is difficult to meaningfully help a parent before they have accepted there is a problem; you cannot force change or engagement. From both sides, this can be difficult to manage as the positivity of a parent's disclosure can be overshadowed by a reaction to the referral to children's social care. Understandably, this can cause a dilemma for the professional and a great deal of anxiety for the parent. Encouraged by the disinhibiting effects of alcohol, they find it easier to enter the world outside their family borders in search of relief and self-assertion. † (Tomori, Martina) Professionals often worry about immediate safety when a parent has a drinking problem. Because they did not have an example to follow f rom their childhood and never experienced â€Å"normal† family relationships, adult children of alcoholics and addicts may have to guess at what it means to be normal. They sometimes can't tell good role models from bad ones.Some are not comfortable around family because they don't know what to do or how to react. Many adult children of alcoholics or addicts find it difficult to give themselves a break. They do not feel adequate, and feel that they are never good enough. They may have little self-worth and low self-esteem and can develop deep feelings of inadequacy. Because they judge themselves too harshly, some adult children of alcoholics may take themselves very seriously. They can become depressed or anxious because they have never learned how to lighten up on themselves.They can get very angry with themselves when they make a mistake. Many adult children of alcoholics find it difficult to let them have fun. Perhaps because they witnessed so many holidays, vacations and other family events sabotaged by the alcoholic parent, they do not expect good things to ever happen to them. In order to have an intimate relationship, one must be willing to look to another person for interdependence, emotional attachment, or fulfillment of your needs. Because of trust issues or lack of self-esteem, adult children of addicts may not be able to let themselves do that.They don't allow themselves to get close to others. After growing up in an atmosphere where denial, lying and keeping secrets was the norm, adult children of alcoholics can develop serious trust problems. All the broken promises of the past tell them that trusting someone will backfire on them in the future and because the alcoholic parent was emotionally unavailable or perhaps physically not around, adult children of alcoholics or addicts can develop an absolute fear of being abandoned. As a consequence, they can find themselves holding on to relationships they should end just because they don't want to be alone.If their alcoholic parent was mean or abusive when they were drunk, adult children can grow up with a fear of all angry people. They may spend their lives avoiding conflict or confrontation of any kind, thinking it could turn violent. Because they constantly judge themselves too harshly, many adult children of alcoholics are constantly seeking approval from others. The can become people-pleasers who are crushed if someone is not happy with them. They can absolutely fear criticism. Many children who grow up with an addicted parent find themselves thinking they are different from other people and not good enough.Consequently, they avoid social situations and have difficulty making friends. They can tend to isolate themselves as a result. Perhaps to avoid criticism or the anger of their alcoholic parent, many children from alcoholic homes become super responsible or perfectionists. They can become overachievers or workaholics. On the other hand, they can also go in the oppo site direction, becoming very irresponsible members of society. Handling disclosure is the key to being able to start to support a parent and get them the help they need.Listen to what the parent is saying and recognize that by starting to talk about the alcohol problem they are acknowledging it exists. This is the first step and can be a very vulnerable time; parents can become distressed at this stage. The parent is usually in a very negative space and it is important that this is a positive interaction where they feel supported and have hope. If this is handled badly their defenses usually go up and they disengage. Ideally, parents should be listened to and reassured that they have done the right thing in acknowledging they have a problem and that they will be given the right support.Stay with them until they have finished saying everything they want to–they will usually indicate why drinking became a problem. End by reassuring them and explain what you are going to do to try to help them. This might involve referral to your local alcohol service, providing them with printed information or calling someone else to look after the children. It is a good idea at this stage to give them a diary sheet to keep track of what they are drinking, when and why. You can now also draw up a safety plan or contingency plan with the parent.This is important as it empowers the parent to take control of the situation, even while the problem drinking continues, and it is something they can immediately succeed at. It should prioritize the child's needs and safety, which will also help the parent deal with feelings of guilt. We have all been in a room or meeting with a parent where we have suspicions of parental alcohol use. It is really important not to ignore this, but ‘say what you see' and offer help. Don't add a judgment, an assumption or interpret; simply say to the parent what you see.Examples of this could be: ‘I smell alcohol on your breath–if you need support with that we can help' or ‘you seem unsteady on your feet, your speech seems slurred'. This is an important process for the parent even if it does not lead to a disclosure as it forces them to face some of their own denial. If this is not done they may convince themselves everything is fine. Fundamental to working with parents is accepting that it takes time to change. Goals need to be pragmatic, realistic and timely, with a focus on finding solutions rather than obstacles.Sometimes you have to accept that it may only be possible to put a simple routine in place and that the parent will need support with anything that needs longer-term planning. A useful tool is a basic wall chart, which does actually need to go on the wall so it can be checked. The chart should outline tasks to be completed each day. Allocate a specific day for household tasks; for example, laundry on Mondays and food shopping on Tuesdays. This is useful as it enables the parent to have some basic structure to their time.They can also tick things off as they are completed, which will increase their confidence and make day-to-day life seem more manageable. It is also not reliant on the problem behavior changing immediately. Things often get worse before they get better–be prepared initially for the parent to deteriorate before they improve. It is a process and parents need to learn new coping mechanisms; support networks can help. Think about things that can be changed and what can be put in place to support parents and their children through the period of change.Accepting and anticipating a realistic timetable is crucial. For example, when a child has had little or no supervision and a parent then starts to put boundaries in place the child will react negatively, especially if the parent is still drinking. Putting this part of the program in place will increase parents' stress levels and could result in further drinking and disengagement with services. Therefore, think about support plans you might need for both parent and child. If the parent is still drinking they will find it difficult to maintain the changes.The situation could be handled by addressing the drinking first and ensuring the parent is engaged with an alcohol service that can provide relapse prevention support. Next, introduce intensive parenting support so the family has the maximum chance of benefiting from the intervention and maintaining the changes by using this support network to protect the family against wobbles. Think about the family as a system and look at what works well within it and ways other areas can be improved. This needs reviewing constantly, as if one factor changes the family dynamics will change.For example, if a parent's alcohol consumption changes, the family system will change and these periods of adjustment are stressful for all involved. Sometimes you have to accept that the parent's alcohol abuse might not improve immediately. However, the situat ion may change and, importantly, things may improve for the child over time–don't give up. Children will record their parent's actions at their worst. When Mom and Dad are most out of control, they are the most threatening to the child's survival. The child's survival alarm registers these behaviors the most deeply creating shame.Any subsequent shame experience, which even vaguely resembles that past trauma, can easily trigger the words and scenes of said trauma. What are then recorded are the new experience and the old. Over time an accumulation of shame scenes are attached together. Each new scene potentates the old, sort of like a snowball rolling down a hill, getting larger and larger as it picks up snow. As the years go on, very little is needed to trigger these collages of shame memories. Shame as an emotion has now become frozen and embedded into the core of the person's identity.Children of alcoholics grow up trying to control their parents drinking by hiding or throw ing away the alcohol. Then they try the use of guilt control – (If you really love me you'll stop), or (You care more about that bottle than you care about me). They don't realize that you cannot control or reason with a disease. Some try to cure the disease by being the perfect child; by keeping perfect grades, always being good, being responsible and trying to cure the illness, while keeping the path smooth for the drinker.To an outsider looking in, they are the perfect child. The truth of the matter is they are. People just don't see the whole picture. Other children may choose to be the scapegoat, the one in trouble all the time. They are the family's way of not looking at what's really happening. Then there are those who become the class clown, making everyone laugh and all the while knowing that life is not really that funny. And then there is that little child off in the corner; the withdrawn child who never gives anyone any trouble and feels like he/she is invisible.A ll of these children look like a child, dress like a child, to some degree they behave like a child, but they sure as hell don't feel like a child. Children of alcoholics grow up and become adults quickly. But underneath the mask of adult behavior there is a child who was neglected. This needy child is insatiable. What that means is that when the child becomes an adult, there is a hole in his/her soul. They can never get enough as an adult. An adult child can't get enough because it's really a child's needs that are in question.Growing up and not having your needs met as a child creates many scars; co-dependency being one of the most serious. Much has been written about co-dependency. All agree that it is about the loss of selfhood. Co-dependency is a condition wherein one has no inner life. Happiness is on the outside. Good feelings and self-validation lie on the outside. Children of alcoholics, learn to be care takers or rescuers early in life. They've developed a mechanism that h elped in coping with fear, pain, insecurity and growing up in an abusive alcoholic family.Usually this is how the child copes with not being able to get their own needs met. â€Å"Self-confidence and readiness to accept different, sometimes negative views and responses of others, coupled with the ability to cope with occasional refusals or failures, are the key characteristics that help adolescents adopt healthy patterns of social behavior. † (Tomari, Martina) But later in life, as an adult, those well learned habits imprison them in frustrating, painful, co-dependent relationships, at home and at work.Some of the most common side effects are guilt; the child may see himself or herself as the main cause of the mother's or father's drinking. Another is anxiety; the child may worry constantly about the situation at home. He or she may fear the alcoholic parent will become sick or injured, and may also fear fights and violence between the parents. Then the embarrassment; parents may give the child the message that there is a terrible secret at home. The ashamed child does not invite friends home and is afraid to ask anyone for help.Then comes confusion; the alcoholic parent will change suddenly from being lovey to angry, regardless of the child's behavior. A regular daily schedule, which is very important for a child, does not exist because bedtimes and mealtimes are constantly changing. And then the anger; the child feels anger at the alcoholic parent for drinking, and may be angry at the non-alcoholic parent for lack of support and protection. Inability to have close relationships because the child has been disappointed by the drinking parent many times, he or she often does not trust others.Although the child tries to keep the alcoholism a secret, teachers, relatives, other adults, or friends may sense that something is wrong. Child and adolescent psychiatrists advise that the following behaviors may signal a drinking or other problem at home. Failure i n school, lack of friends, withdrawal from classmates, delinquent behavior, such as stealing or violence, frequent physical complaints, such as headaches or stomachaches, abuse of drugs or alcohol, aggression towards other children, risk taking behaviors, depression and suicidal thoughts.Some children of alcoholics may act like responsible â€Å"parents† within the family and among friends. They may cope with the alcoholism by becoming successful â€Å"over achievers† throughout school, and at the same time be emotionally isolated from other children and teachers. Their emotional problems may show only when they become adults, but in fact they have been â€Å"adult children† their whole lives. â€Å"Adult Child† carries a double meaning: the adult who is trapped in the fears and reactions of a child, and the child who was forced to be an adult without going through the natural stages that would result in a healthy adult.When the adult child of a dysfuncti onal family begins to enter the â€Å"real world† schools and the workplace they discover their family system is not the reality shared by their classmates and co-workers. Many adult children become loners or form tight, unhealthy relationships with other children of dysfunctional homes. These relationships actually re-enforce their dysfunctional view of the world by â€Å"finding another person who really understands. † The tightness of the bonds created in these relationships is accented by the child's lack of an individual sense of identity.They do not yet know where they stop and someone else begins. As a result they are unable to define their limits and begin to take on other people's opinions, defects and needs. If the adult child is able to form lasting friendships (some never do), it is usually with other adult children who provide familiar characteristics similar to the family's dysfunction. Adult children can be very slow to recognize the patterns of family p roblems. They spent their lives being trained by the family to not see the problem, even when they are re-created in friendships, marriages and work relationships.Whether or not their parents are receiving treatment for alcoholism, these children and adolescents can benefit from educational programs and mutual-help groups such as programs for children of alcoholics, Al-Anon, and Alateen. Early professional help is also important in preventing more serious problems for the child, including alcoholism. Studies from the US and Australia have shown that easy local alcohol access is associated with adolescent alcohol consumption and alcohol abuse. Dale, Richard) Child and adolescent psychiatrists help these children with the child's own problems, and also help the child to understand they are not responsible for the drinking problems of their parents. The treatment program may include group therapy with other youngsters, which reduces the isolation of being a child of an alcoholic. The c hild and adolescent psychiatrist will often work with the entire family, particularly when the alcoholic parent has stopped drinking, to help them develop healthier ways of relating to one another.One very successful form of recovery for adult children involves acknowledging the existence of an inner child. The child, who was small, lost and without hope never really went away, but froze. Recovering adult children can find that inner child and resume the process of nurturing to allow him/her to complete the job of growing into a healthy adult. Many counselors, therapists and psychologists have been valuable to many adult children in the process of recovery. Growing up in an alcoholic family is certainly traumatic, and it seems there are no positive aspects involved.The fact of the matter is these children will be scarred for life and most likely need some kind of counseling in the future depending on the severity of the abuse. Too many children in America have lived through this dre adful lifestyle. Alcohol simply should never be abused, neither should the children. One misconception that many alcoholics and addicts seem to have is that their drinking or substance abuse is not affecting anyone else. Many times they will make statements like, â€Å"I'm not hurting anyone but myself! † Unfortunately, there is a great deal of research and a vast amount of anecdotal evidence that this is simply not the case. Hurt people . . . hurt people. † The behavior of addicts and alcoholics can affect everyone around them, including family, friends, employers and coworkers. Perhaps those most vulnerable to the effects of alcoholism or addiction are their children. If you have a drinking or a drug abuse problem and you have children in your home, they are being affected, sometimes so profoundly that the effects last their entire lifetimes. Children of alcoholics and addicts can have deep-seated psychological and emotional reactions to growing up with an addicted pa rent. Emergent from an alcoholic family is harrowing.In these homes, children experience a daily environment of inconsistency, chaos, fear, abandonment, denial, and real or potential violence. Survival becomes a full-time job. While most of us know that alcoholism is a disease, too few recognize it as a family disease, which may emotionally, spiritually and often physically, affect not only the alcoholic but each member of the family. Little emotional energy remains to consistently fulfill the many needs of children who become victims of the family illness. For many years, professional psychologists were barely aware of the vast pool of suffering of the family of alcoholics.They concentrated on healing the alcoholic and felt that it solved the problems of the family as well. Today they realize that the whole family suffers this sickness and all must be made well. By looking at what it is like to live in an alcoholic's home, the side effects, and how to cope with the problem there is conclusive evidence to see how the disease negatively affects the children. Dale, Richard A. , et al. â€Å"Alcohol environment, gender and nonfatal injuries in young people. An ecological study of fourteen Swedish municipalities (2000-2005). †Ã‚  Substance Abuse Treatment, Prevention, and Policy  7 (2012): 36.Academic OneFile. Web. 18 Apr. 2013. http://proxy01. nwacc. edu:2076/ps/i. do? id=GALE%7CA307422823&v=2. 1&u=nwestakcc&it=r&p=AONE&sw=w Tomori, Martina. â€Å"Personality characteristics of adolescents with alcoholic parents. †Ã‚  Adolescence  29. 116 (1994): 949+. Academic OneFile. Web. 18 Apr. 2013. http://proxy01. nwacc. edu:2076/ps/i. do? id=GALE%7CA16477257&v=2. 1&u=nwestakcc&it=r&p=AONE&sw=w Brennan, Patricia A. , Emily R. Grekin, and Constance Hammen. â€Å"Parental alcohol use disorders and child delinquency: the mediating effects of executive functioning and chronic family stress *.   Journal of Studies on Alcohol  Jan. 2005: 14+. Academic OneF ile. Web. 18 Apr. 2013. http://proxy01. nwacc. edu:2076/ps/i. do? id=GALE%7CA132050571;v=2. 1;u=nwestakcc;it=r;p=AONE;sw=w Pinto, Violet, and Rajan Kulkarni. â€Å"A Case Control Study on School Dropouts in Children of Alcohol-Dependent Males Versus that in Abstainers/Social Drinkers' Children. †Ã‚  Journal of Family Medicine and Primary Care  1. 2 (2012): 92. Academic OneFile. Web. 18 Apr. 2013. http://go. galegroup. com/ps/i. do? id=GALE%7CA313826180;v=2. 1;u=nwestakcc;it=r;p=AONE;sw=w

How can sports help kids Research Paper Example | Topics and Well Written Essays - 1000 words

How can sports help kids - Research Paper Example Organized sporting activities help children feel satisfied and have a sense of achievement. It builds a spirit of teamwork and leadership in the children. Parents should not restrict their children from engaging in physical activities if they want their children to be exemplary leaders. However, sporting activities have been declining in the past years because of technological advancements with boys being the most affected (Active community guide, 2002). Children have just playing computer and video games instead of physical activities. Girls are the greatest benefiters of sporting activities as they take sports more seriously than boys. Sports permit kids to develop teamwork, competition, leadership and communication skills. These aspects are particularly relevant in growing children. We need to instill these in all children and prepare them as future leaders. Sports also assist in improvement of health of children and reduce future health related problems. In terms of health, it helps build healthy bones in children and enhances fitness. Games also endorse good posture and reinforce the heart. The kids involved in sports are more relaxed than their lazy partners, and this in general boosts proper growth and maturity. I think both the family and the instructors participate significantly in the development of kids through sports. As we all know, children learn through play it helps them learn about the societal context. As children involve themselves in sports and various games, they learn how to solve problems and help themselves. Their mind is developed, and they understand more easily on what they are being taugh t. Sports help the children expand on their physical skills which are learnt as they find out how to climb and handle their toys. Parents should ensure that they have spent considerable time with their children so that the children will feel motivated. They need to be offering emotional

E-commerce Coursework Example | Topics and Well Written Essays - 7500 words

E-commerce - Coursework Example E-commerce is about using the internet to buy and sell goods and services online. Selling through websites is the fastest growing method of trading worldwide (Wigand, R.T. 1997). The two forms which comprise e-commerce are business to business trading where companies trade and exchange information using the worldwide web and the business to customer trading where companies deal directly with customers through web pages, and ordering is carried out online (Wigand, R.T. 1997). This research will primarily be concerned with the impact of building e-commerce website for business activity. Trading online enables business to reach much wider audiences while cutting the costs of traditional retailing methods. Although the website is substantial the potential benefits are enormous in providing most types of business with a competitive advantage. In the organizational landscape, the new and reasonable means that is perhaps the most encouraging of all drivers is E-commerce. It seems to have revolutionized the manner in which business processes and procedures are being undertaken (Margolis, 1999). Some of the goals that it has been able to effectively carry out are the improvement of the dealings among buyers, vendors, and suppliers, greater cost-efficiency and widening E-commerce website's scope in the global economy. This has accorded businesses more opportunities for growth and expansion (PC Week, 1999). Through an advocacy of more personalized approaches in business, it has given a new definition to competitiveness. Customer information and data are now being yielded by vendors from their consumers. The significant volume of data also allows these individuals to leverage on promotional offers and the best buys. Online trading has been successful at endorsing price competitiveness and compels online vendors to work towards this end goal (Munk, 1999). Within the retailing industry, the increased availability and accessibility of cyber trading has been the key to its immense popularity and steady rise. This also implies high cost efficiency, without the necessity of expenses such as rent, manpower cost or labor. The intense competition in physical markets and the very high fixed costs are just grateful for this innovative solution (PC Week, 1999). The broad array of products and services are appreciated and patronized by consumers. The substantial volumes of online data also compel online vendors to leverage on cost. The relative ease accorded by online shopping has allowed consumers to optimize their management of time (Mellahi & Johnson, 2000). Numerous online vendors have adapted the online store and a novel online shopping experience as concepts on the new online age. An outcome of this occurrence is the birth of the terms "cyber shops, virtual shops, e-tail, and online shops" were brought forth (Mellahi & Johnson, 2000). Physi cal vendors are pressured to cope or run the risk of being tagged obsolete. This resulted in the mushrooming of websites (PC Week, 1999). A contemporary investigation conducted by the World Trade Organization has indicated that a specifically promising future is waiting for firms who

Personal Profile Analysis with ESTJ Essay Example | Topics and Well Written Essays - 500 words

Personal Profile Analysis with ESTJ - Essay Example The study and tests conducted show that the candidate has an eye for logic, truth and facts that help him to shape the ‘real’ world around him. As a person of principles, and their respect for rules, power and prestige; the ESTJs are great for the positions of coaching and instructors. They are also able to seek out like-minded people in groups and organizations which turn into their trait of supervision. They are able to focus and follow guidelines handed down by authority figures and this links to their connection with tradition and family. Traditions that come down through heritage and ancestors (authority figures) are perceived willingly. From the Custom Keirsey Temperament, Mohamed Hashemi’s personality falls under that of the Artisan Promoter (ESTP). The personality types involve skills of excelling in the fields of fine arts, sports, politics, even mechanical and industrial arts. They feel most comfortable with tools and instruments that they can manipulate and alter. The most influential of artisans are those that are Promoters. They are able to put forward any venture, proposal or scheme to perfect strangers. Combined with their charming personality, the person thus has a lasting influence on family and friend around them. The person can be summarized as outgoing, lively and adventurous. The personality that is not only vibrant and skilled but a person who has an eye for facts, logic, detail and also seeks out daring, not so easy tasks that intimidate others. The person has an ongoing search and hunger for challenges, satisfaction, pleasure and stimulation. As opposed to the ESTJs who are governed by a set of principles and rules, the Artisans prefer to be free and unbound by any ties. They are also impatient and live today, for tomorrow may not come. This also tells how they live on the spur of the moment, living, enjoying and feeling life to the fullest. On the whole, the personality is charismatic, social and open-minded. Their outlook on others in life and that of the world around them shows the fun, observant, giving and a sophisticated streak of life in them.

Critical evaluation of our times Essay Example | Topics and Well Written Essays - 1500 words

Critical evaluation of our times - Essay Example The history of terrorism dates back to between 10th and 14th century in Syria and Iran. It originated from the Hashhashin, whose English word came to be known as ‘assassins’. They were an unknown Islamic group that killed the Abbasid and Seljuk who were political figures. They cannot be compared with the modern day terrorists due to their failure to use the media and other forms of communication to create a sense of terror to the people. Modern terrorism is experienced virtually everywhere in the world unlike the assassins of Syria and Iran who were only confined to those two countries (Jeroen et al 20). The history of modern terrorism dates back to 1793 during the Reign of Terror as initiated by Maxmilien Robespierre, who was one of the heads of the new state during the French revolution. He killed the enemies of revolution and mounted totalitarianism in order to regain national stability. To him, his methods were just in the monarchical transformation to liberal democracy. He said that for one to be right as a founder of the republic, he or she needs to pacify by terror the opponents of freedom. With his sentiments, the foundation for modern terror was laid to teach that violence will lead to a better system. But the featuring of terrorism as a state action faded, whereas the thought of terror as an attack against the prevailing political order eventually was more noticeable (Schmalleger, 109). At the start of 1950s, there was the emergence of non-state terrorism that entailed the rise of guerilla tactics that was being orchestrated by the non-state actors. This had been widely done in the last half of the 20th century. The thriving of tribal nationalism such as the Zionist; the anti-colonial utterances in France and Britain as well as the ideologies like communism were some of the guerrilla tactics (Fukuyama, 45). In clear terms, the terrorist groups of the 20th century with a one united national goal started forming in

Law specialism Incorporated - legal firms and internships Essay - 1

Law specialism Incorporated - legal firms and internships - Essay Example Statistic from the Chartered Institute of Personnel Development reveals that more than 20 percent of the employers have plans to hire interns between April and September 2010, this being an increase from the summer of 2009 where only 13 per cent of the employers in the market were willing to hire these interns. On the other hand, the government has supported internships through the Graduate Talent Pool initiative that was initiated in July 2009 that aims at providing additional opportunities to the graduates that have just concluded their studies and are struggling to find work in the recession period. Although there are employment regulations governing the conduct of the organizations that are willing to employ these interns, there are no requirements for the internships to be paid. An internship charter drawn up by the Chartered Institute of Personnel Development voluntarily has codes of practice details a list of six principles upon which an internship should be based to advance t he interests of the intern as well as the hosting organization. It proposes that the recruitment of the interns should be done the same way employees are recruited and proper consideration placed upon the qualifications and skills they have best fit in with the roles they are expected to fill in the firm as well as the advertisement of the internship indicating the length of the internship period. The intern should be indicted into the firm and given the necessary support to integrate them into the firm, offer supervision to the intern, answer questions and provide feedback to the necessary issues they feel need assessment. A formal performance review should be conducted formally by the firm on the intern’s period and give an evaluation of both the firm and the intern. The employees as well as the interns should be treated with the same degree of professionalism as expected in the working environment and be allowed time off occasionally to attend job interviews or complete st udy requirements that come with the completion of the internship period. At the end of the internship period, the firm should be willing to give a certification or a reference letter to the interns with details of the roles undertaken as well as the results of the performance review conducted to help such an intern in his future career development. The Association of Chief Executives of Voluntary Organizations at any one time has 5 interns and roughly 30 staff engaged in a wide variety of responsibilities relating to research, lobbying, campaigning and press work,  including  drafting correspondence, articles and press releases, preparing policy briefings, and managing their own policy projects, (Acevo Policy Internships, 2013 p. 1). Under The Minimum Wage Act 1998, a worker is someone who has a contract of employment either oral or written with a firm to perform certain duties, services or work for another party that has to be expresses or implied in the stipulated contract and he must be paid a minimum wage unless they are subjected to some special exemptions. Hence it is not an outright assumption that an intern is a worker due to some internship characteristics to do with work experience, voluntary work or work shadowing schemes. In the general traditional approach, internship periods last six to

Working with the Excellence Model - Critical Analysis Essay

Working with the Excellence Model - Critical Analysis - Essay Example Business excellence model was devised by the European Foundation for Quality Management in 1991; originally it is based on the Total Quality Management that is needed for the holistic development and the growth of the organization. This model is divided into two aspects – results which are sign of business success and enablers, which are indicators of practices inside the organization that can ultimately lead to business success. Business excellence is the meticulous tool to treat with quality management and business management. The objective of this business management is to improve performance that built on the rectitude of customer‘s focus, stakeholders value and process management. This paper is attempted to critically analyze the Business Excellence Model in relation with Cornwell Headland Hotel organization. The European Foundation of Quality Management (EFOM) described Business Excellence as formidable practices in governing the organization and attaining results, all these practices merely depend on a set of eight rudimentary concepts (Juran, 1972). These notions are: orientation of results; customer’s focus; leadership; management; people involvement and their development; constant learning; innovation and improvement; partnership development and public responsibility. This model requires excellence framework to redesign business plans and process control in organization (porter, 2012). From last few years, organization went through a great competition with other organizations on international level, which ultimately increases the demand of customer’s in market (Taguchi, 1986). On the repercussion of customer’s demand, most of the organizations acquired Excellence model. These model mainly consist of total Quality Management (TQM), Business Process Engineering (BPE), Business Excellence (BE), Performance Excellence (PE), lean thinking (Porter and Turner 2012). Headland hotel start their improvement journey for getting the benefits by using Excellence Model and modify their management according to this model by using its different approaches. Headland hotel organization gets a clear idea about their flaws in management and they seem to be very interesting or satisfied when they called for the Tourism Skills Network six month program. According to the Glimour (1995) the excellence framework is the actual plan of the organization that marks the organization towards the success. Self-assessment is the key practice of the excellence framework. Self-assessment allows the headland hotel to check their position in the market in excellence. Ishikawak (1990) also explain this way of organization to judge their capabilities and their outcomes with the present strategy and can make new ones for improvement to increase their profit. According to Porter and Turner (2012) the self-assessment can be done by using different approaches. They can start their assessment by choosing the framework that is according to the business plans but before this they should form assessment team that consists of all hard working employees. The next step is to collect the information from the external partners, assess the facts and do scoring of all collected data in database. According to Hoyle (2009) the clarification and verification of data should be done by organization collected from external partners. Then through questionnaire get the feedback of customers and plans the action according to their feedback. Self –assessment not only give headland hotel a continuous improvement by forgetting everything other than business but it also gives a base-line measure of the organization for their utilization and encouraged senior management involve in business excellence (Kadolf, 2007). It also gives motivation too. Self-assessment

Love Brief case state v stark Study Example | Topics and Well Written Essays - 500 words

Love Brief state v stark - Case Study Example Proceeding: The proceeding can be correctly categorized into multiple counts; for the first of these Stark was found to be guilty and hence charged to a total of one twenty months or ten years. As far as the second and third counts are concerned through a bench trail Stark was found guilty and then charged for a duration of ten years with an additional consecutive forty three months. Issue: There are certain area’s of concern as far as this case is concerned. The first line of argument is that of Starks intentions; more specifically that of his actions being solely carried out with the objective of causing bodily harm. Another issue is that of the courts specified sentence, which 120 months only for the first count. A question that rises here is whether the sole reason for this specified sentence was based purely on future dangerousness of Stark’s actions. Holding: The ruling of the case was based primarily on the specific dictations by law which holds an individual responsible for his actions, which are intended to do bodily harm to another person, making him guilty of second degree assault. Stark’s careless behavior and reckless actions that transmit or expose other individuals to HIV do just that. Reasoning: Stark’s conviction was based on the availability of evidence that can easily be concerned as sufficient to establish intent. Testimonies from the victims, Stark’s neighborhood friends as well as his doctor and nurse all pointed towards his consciously aware reckless behavior and intent to do harm. Stark clearly stated in one of reported conversation â€Å"I don’t care. If I’m going to die, everybody’s going to die† leaving no room for doubt of his intentions and hence making an appropriate court sentence inevitable. Prior to this case, other cases such as, Commonwealth v. Brown and State v. Haines can be analyzed to find that similar sentences were given for comparable crimes by

Retail Failure of Tesco Essay Example | Topics and Well Written Essays - 2500 words

Retail Failure of Tesco - Essay Example The present research has identified that the Tesco management employs the marketing concepts. Pricing is one marketing concept. Promotion is another viable concept. Product quality is a necessary product concept. The place is an important marketing concept. Further, Tesco management institutes the complicated management functions. Controlling is one of the functions. Organizing is another management function. Staffing is a third management function. Planning is the fourth management function. Directing is the last management function. Furthermore, the first United States branch was set up during 2007. The branches are strategically located in California. With the huge population in California, The United States Tesco branch investment was estimated at around  £250 million during the 2007 groundbreaking operations. The company is expected to fund additional  £250 million during the 2008 and future years. Additionally, the additional yearly investments are pegged to set up branches in other major cities in the United States. Tesco’ Chief Operating Officer Terry Leahy mentioned that â€Å"the investment in the Tesco United States is another leg in the Tesco United Kingdom’s expansion into internationally lucrative nations.† The Chief Operating Officer enthusiastically claims that the United States expansion is very bold and profitable venture. The officer is correct for the United States is one of the biggest economies in the world. With a nation of the huge number of prospective customers, the Tesco United States branch is expected to play a significant role in augmenting the revenues generated by the Tesco home office branches located in the United Kingdom. Additionally, the company planned to set up an estimated 1,000 Tesco United States branches starting in 2007, where the initial branch was established in California. During 2008, the company targeted the setting of an additional 200 Tesco United States branches during 2008 alone.

Difference Between Monopoly Pricing and Competitive Pricing Essay Example for Free

Difference Between Monopoly Pricing and Competitive Pricing Essay Congress is discussing the possibility of removing patent protection for life saving drugs in order to reduce the cost of the Medicare and Medicaid systems. Discuss both the short-run and long-run implications for the economic situation of the drug industry. Include in your answer the impact on prices, new development, etc. of drugs. Include appropriate graphs showing the difference between monopoly pricing and competitive pricing. The drug industry currently takes on both monopolistic and competitive market structures. When a drug company develops a new drug, there are patent laws that allow the company to have a monopoly on selling the drug. In the short-run, the company is able to charge the monopoly price (above marginal cost) and maximize profit by producing the quantity where marginal revenue equals marginal cost. Once the patent runs out, other drug companies have an incentive to enter the market causing it to become more competitive. These new companies produce generic versions of the drug and charge a price below the monopolist’s price. As more and more competitors enter the price is driven down to marginal cost. If congress were to remove patent protection on life-savings drugs, drug company’s profits for life saving drugs would decrease. More companies would be able to begin producing the drugs without waiting for the patent period to end therefore, the original drug maker would not be able to charge the monopoly price for very long because competitors could quickly engineer generic versions. The original producer would no longer be a price maker and instead need to follow profit maximization rules of a competitive market by producing the quantity where marginal revenue equals marginal cost and charge a price equal to marginal marginal revenue. Since the original drug maker will not be able to benefit from monopoly pricing during the patent period, there will be less incentive for them to create lifesaving drugs. A part of the benefit of higher profits during the monopoly period is the ability to recoup some of the research, develop, and testing costs of producing these drugs that the generic makers do not incur. Consumers on the other hand would benefit from competition in the market which prevents a single drug maker from dictating the market price of these newly developed lifesaving drugs.

Oliver Twist Analysis

Oliver Twist Analysis Explain and discuss the main problem or obstacle that is introduced. Discuss how the protagonist or any other significant characters deal with this problem. Describe how this problem escalates, who is involved in this conflict, climax, and how this problem is dealt with. (Length: ÂÂ ¾ of a page) Character (Protagonist, Antagonist and/or other significant characters) Describe the exterior physical traits and personality of the protagonist. To do this effectively, you must consider the characters home environment, social group and personal attachments/relationships. Analyze the characters thoughts and perceptions, behavior, actions and reactions in the book. Do the same to the antagonist and/or any other significant characters. (Length: ÂÂ ¾ of a page) Oliver Twist: Oliver is a young orphan who is usually described as wearing tattered clothes. Although he is the protagonist, he has very little influence over the course of his life. Through Dickens writing, Oliver is revealed to be a saint-like figure. He is contradictory to others in his social class by almost every means possible. He speaks proper English whereas his companions speak rough slangy English. He is a very kind and loyal person who wants to always help the ones who provide for him and take good care of him like, Mrs. Maylie and Mr. Brownlow. He wants to live honestly even if that means to die trying. Even when he is tortured, he maintains his purity and does not become angry. Oliver is not a character torn between good and evil; he is simply a good person in all situations. Fagin: The ruthless and antagonist who hire young orphans to steal and pickpocket for him. In return, he feeds them and provides shelter. Dickens portrayal of Fagin seems to be influenced by anti-Semitism. Constant references to him as the Jew throughout the book imply that his negative characteristics are linked to his ethnic identity. He is described as a loathsome reptile (p. 145) and that he has teeth like the fangs of a dog. Fagin believes that betrayal is part of their lifestyle and enjoys watching people get executed. He is the ultimate opposite figure of Oliver in the story. Nancy: Although she is neither the protagonist nor the antagonist she is the most complex character used by Dickens to portray the problems present in Victorian London. Dickens portrays Nancy as a good person who has gone so deep into the evil side that coming back is impossible. As an orphan Nancy has been a thief and drinks a lot. Presently, she is a prostitute who works for Sikes and remains very loyal to him no matter how much he abuses her. In between characters that are only able to comprehend the good or evil, Nancy is capable of both. Perhaps, the noblest action in the book was when Nancy sacrifices her own life to save Olivers. She understands the terribleness of the path she has chosen and does not want a poor creature like Oliver to take the same path. Her ultimate decision to do good shows that no matter how terrible the environment might be, a strong soul cannot be poisoned. Her love for Sikes is strong even though she realizes that it will lead to her destruction. When Mr. Brownlow offers help, Nancy kindly rejects and says that she has gone too far and her death is inevitable. She maintains her loyalty to Sikes until the moment he kills her. Setting (Initial setting and/ or any other significant setting) The setting of a story or novel helps the reader to visualize the environment and its importance. Describe the initial setting and how it adds to the overall storyline. Describe any other setting you believe serves a purpose to the reader. How important is a setting with regards to the plot? (Length: ÂÂ ¾ of a page) Workhouse: Orphans and peasants are brought here to work. They are deprived of their civil rights and given very little food. The children are separated from their parents; couples are separated in hop of reducing breeding of the lower class. Ironically, the authorities who preach the necessity of a meager diet in the workhouses are very fat gentlemen who have far more luxurious lives. The woman in charge of taking care of the orphans takes most of the money allocated to their welfare for her own needs. This results in many children dying under her administration but she files the cases as accidents. This initial setting shows the environment that Oliver was brought up in. London: Although the story takes place during the Industrial Revolution in London (around the 1830s), Dickens depicts the extreme poverty present in London during the period and ineffectiveness of the Poor Laws. The Poor Laws were one of the main reasons Charles Dickens chose to write this story. There are many orphans who live on the streets and turn to pick pocketing for enough food to ensure another day of survival and pain. Many of the peasants on the street have no other option other than thievery or prostitution. This setting gives the reader some explanation on the actions of many characters like Fagin, the Artful Dodger, Sikes and Oliver. Fagin merely takes advantage of the situation and promises adequate nourishment, clothing, and proper shelter in return for the services of the young orphans in thievery. In the end he gets punished but the ultimate cause of poverty, which Dickens believes to be the society remains unchanged. This setting explains the hypocrisy of the societ y, with the help of Dickenss satirical writing, and challenges the conventional views of rich people regarding poverty being related to the hereditary of the peasants.

Jackie Robinson and The Integration Of The United States Essay

Jackie Robinson: athlete, social activist, hero. These are just some of the words people use to describe Jackie. Robinson was the first person to break the color barrier in Major League Baseball, at the time officially designated a white man’s sport. The blacks and whites played in separate leagues but Branch Rickey, vice president of the Brooklyn Dodgers, wanted to integrate Major League Baseball. At this time in the 1940s the Unites States was still segregated and the Jim Crow Laws still reigned heavily in the south. Integration didn’t start until 1948 when Truman signed Executive Order 9981 which integrated the military. This didn’t occur until after Robinson took the field as the first African-American to play in the major leagues. Once Robinson started playing, whites saw that he could do anything as well as they could, which started a social revolution within the United States. If it hadn’t been for Branch Rickey trying to integrate the major league s, who knows how long it would have been before the U.S. and the major leagues started to integrate. Jackie Robinson grew up with sports all around him. Jackie’s older brother Matthew was an Olympic sprinter in the 1936 Olympics in Berlin; he came in second in the 200 meter dash behind Jesse Owens. â€Å"Matthew inspired Jackie to pursue his talent and love for athletics (Robinson)†. Jackie continued his love for sports at the University of California, Los Angeles. Robinson became the university’s first four sport letterman. He excelled in track, baseball, football and basketball. If it was not for his brother Robinson might not have continued his love for sports, thus never playing in the major leagues and the integration of the United States might have taken longer. He was easi... ...play in the major leagues and Robinson broke baseball’s color barrier and people started realizing the questionable practices of segregation wanting the United States to change and accept blacks into everyday life. Works Cited â€Å"Jackie Robinson.† 2010. Biography.com 2010. Web 14 Nov 2010. â€Å"Breaking the Color Line: 1940-1946† memory.loc.gov 2010. Web 13 Nov 2010. Brunner, Borgna, and Elissa Haney. â€Å"Civil Rights Timeline.† Infoplease.com 2007. Web. 13 Nov 2010. Dawson, George, and Richard Glaubman. â€Å"Life Is So Good.† New York; Penguin, 2001. Print. Carroll, Brian. â€Å"Early Twentieth-Century Heroes: Coverage of Negro League Baseball in the Pittsburgh Courier and the Chicago Defender.† Journalism History 32.1(2006): 34-43. Web. 14 Nov 2010. Mackenzie, Dewitt. â€Å"Branch Rickey picks a player.† The South East Missourian. 14 Apr, 1947. Web. 29 Nov, 2010.

Stereotyping of the Native Americans in the 1820s and 1830s Essay

Stereotyping of the Native Americans in the 1820's and 1830's For Americans moving west in the 1820's and 30's there was little firsthand knowledge of what the frontier would be like when they arrived. There was a lot of presumption about the Indians. Many felt, through the stories they heard and read, that they had sufficient information to know what the Indians would truly be like and how to respond to them. Unfortunately, as is described in James Fenimore Cooper's Leatherstocking Tales, white settlers stereotyped the Native Americans as savage, heartless beasts. There was a rushing out of men, women, and children, with the cracking of rifles, the crashing of hatchets, the lunge of knives, with yells and shrieks such as would turn the spirit into ice and water to hearI saw the weakest of them all- the old grandma, with the youngest babe in her arms, come flying into the cornwhen the pursuercaught up with her and struck her down with his tomahawk. Then friend, he snatched the poor babe from the dying woman's arms and struck it with the same bloody hatchet. (qtd in Myers 48) Cooper's romanticizing of the Old West, created an inaccurate picture of Native Americans, but he was not the only one. Eighteenth and Nineteenth-century literature shows us many incorrect representations of Native Americans. With passages like the one above, captivity narratives, and the descriptions of Indian wars, is it any wonder that people were afraid of the Indians they would encounter out west? When people moved out into the frontier all the biased opinions they had been fed went with them. They took the mental pictures that the media of the day proposed and made them real in their minds eye. But the fear they took with them was almos... ... Shoe String Press Inc., 1977. Frizzell, Lodisa. Across the Plains to California in 1852. New York: New York Public Library, 1915. LeBeau, Sebastian (Bronco). "The Good River Reservation." April 2002. The Great Sioux Nation Website. Myres, Sandra L. Westering Women and the Frontier Experience 1800-1915. Albuquerque: University of New Mexico Press, 1982. "Noble savage." Webster's New World College Dictionary. 4th ed. 1999. Scheckel, Susan. Desert, Garden, Margin, Range: Chpt. 6: Mary Jemison and the Domestication of the American Frontier. Ed. Eric Heyne. New York, NY: Twayne Publishers, 1992. Seaver, James E. A Narrative of the Life of Mrs. Mary Jemison. ed. June Namias. University of Oklahoma Press, Norman, Publishing Division of the University, 1992. Shaw, Anna H. The Story of a Pioneer. New York, NY: Harper & Brothers Publishers, 1915.

Atwood :: Character Analysis, Kat, Disintegration

Atwood uses symbolism to convey how a person’s personality can disintegrate by living in a repressive society. In the beginning of the story, Kat goes through a surgery to remove a large ovarian cyst which she keeps and names â€Å"Hairball†. This large cyst is in fact, a symbol that represents Kat’s personality disintegration. Most cyst that develop in the human body are dysfunctional, and Kat can be seen as a dysfunctional woman when she decides to keep this cyst. â€Å"The cyst turned out to be a benign tumor. Kat liked that use if ‘benign,‘ as if the thing had a soul and wished her well† (304). This specific passage shows the readers how Kat is slowly loosing her mind by thinking that her cyst has a soul of its own. In addition, she humanizes her cyst by naming it â€Å"Hairball† and by giving it human characteristics: â€Å"Hairball’s baby teeth glint in the light; it looks as if it’s about to speak† (312). More over, Hairball is described as having baby teeth which can represent how it is like a baby who still developing. This developing cyst can also symbolize how Kat is trying to develop her own personality. However, this becomes a challenge for her because she lives in a society where male domination is present. She works as a photographer for an avant-garde magazine, and tries to express her ideas, but the men whom she works with don’t let her do so. Kat trying to develop her personality within her society leads her to become lost, and back to becoming dysfunctional just like a cyst trying to be a tumor. The author uses Hairball as a symbol to highlight how Kat’s personality disintegrates by living in a society where gender inequality is supported. Characterization plays an important role when conveying how one’s personality can disintegrate by living in a restrictive society. Although Kat is slowly loosing her mind, in the story, she is portrayed as a confident woman who tries to strive for excellence. This can be seen when she wants to name the magazine â€Å"All the Rage†. She claims that â€Å"it’s a forties sounds† and that â€Å"forties is back† (311). However the board of directors, who were all men, did not approve. They actually â€Å"though it was too feminist, of all things† (311). This passage not only shows how gender opportunities is apparent in the society Kat lives in, but also shows the readers why Kat starts to loose her mind.

In this paper, we evaluate a set of three medical

In this paper, we evaluate a set of three medical related websites namely www.nln.org for the National league of Nursing, www.nursingworld.org for the American Nursing Association, www.ama-assn.org for the American Medical Association and the https://www.ncsbn.org/index.htm for the National Council for State boards in Nursing. We also evaluate an Archives resource site namely https://www.congress.gov// or the Thomas, the website of the Library of Congress of the United States of America.Prior to presenting the evaluation we briefly describe each website: the purpose of these sites and their current set-up. We then go into the evaluation proper where we analyze the overall content, style and functionality of each site. In the overall content of the websites the quality of the information being presented and the comprehensiveness of the information is assessed.Moreover, how current the information located in the websites and where they were derived or from what authority this informati on was derived is also assessed. Lastly, in evaluating the style and functionality of the sites we take into consideration the layout or the manner content is presented within the sites, ease in navigating the sites, its compatibility with respect to various browsers, information space with respect to advertising pages, and the speed upon which it is accessed through the internet.The first of the sites to be evaluated is www.nursingworld.org, the official website of the American Nursing Association (ANA). Briefly, ‘ANA is the only full-service professional organization representing the nation's 2.9 million registered nurses (RNs) (About the American Nurses association,  that advances nursing through imbibing high standards, promoting the economic welfare in their workplace and by proactively lobbying governmental agencies on issues affecting them.For the overall content, the website contains comprehensive and relevant information supportive of the purpose of ANA mentioned pr eviously. The site has sections on information and services, newsroom and nursing issues/programs that sustain continuous support for promoting high standards in the nursing practice. It also has a section for showing their advocacies and initiatives for nurses’ general welfare, with sub-sections directing users to view publications relevant to nurses in the United States.As for the currency of the documents, the documents are up to date with uploaded documents as latest as January 11, 2007 (‘Press releases from the American Nurses Association†, http://www.nursingworld.org/pressrel/). As for the authority of the documents published, the documents that are published have their corresponding sources accompanying them. All these information are presented in a notably clear and concise fashion.For the style and functionality of the website, the overall layout is easily understandable. The site can be easily navigated and the information is clearly sorted out for easy access, even though the site carries a lot of information it is surprisingly accessible. On the other hand, the address of the site (www.nursingworld.org) is a bit misleading if you were to guess what would be the site of ANA and a name as www.ana.org or www.americannursingassociation.org may have been the better URL.The use of images instead of flash movies may have the decreased the site’s overall aesthetic impact to the user but without the use of flash movies, the site can then be easily accessible from any computer with varying internet speed with information prompting fast. Lastly for the evaluation of the www.nursingworld.org, the information relative to the advertisements, they are separated clearly in order to reduce the clutter and make browsing easier.The second site is www.ama-assn.org or the American Medical Association (AMA). AMA ‘helps doctors help patients by uniting physicians nationwide to work on the most important professional and public health issue s’ (‘The AMA mission’, http://www.ama-assn.org/ama/pub/category/1815.html). Although it is similar to the initiatives and programs of ANA, AMA has a wider market as it focuses on the entire medical profession.For the overall content of the site, it has similarities as that of the ANA site, with additions of ‘professional resources section’ for medical practitioners and ‘med school ; residency site‘ for medical students. Most of the information is up to date except for the annual report is only has the 2005 annual report. In addition, the site’s information is taken from credible sources, which are also accessible in the site.As for the overall layout of the site, the vast information is batched together in a clear and easily understandable manner such that users can browse through the site easily. The site utilizes flash movies that make the site more appealing and further imbibes to the users the vision and mission of AMA. Apart f rom what was mentioned above, there are however no significant or innovative means of presenting data seen from the ANA and the AMA site.The third website is www.nln.org which is the site for the National League for Nursing (NLN). The purpose of NLN is similar to that of ANA but is slightly varied. According to its purpose (http://www.nln.org/aboutnln/ourmission.htm), the NLN ‘advances excellence in nursing education that prepares the nursing workforce to meet the needs of diverse populations in an ever-changing healthcare environment.’ This purpose is done through achieving the goals of Nursing education, Faculty development, Research in Nursing Education, Data collection, assessment and evaluation and Public Policy.For the overall content of the site, information pertinent to the goals mentioned above is clearly visible. Users who wish to participate in achieving one of the goals or for anyone who would just want to browse through the site can easily go to a specific heading and see its related sections. In terms of the currency of the documents, most of the documents are up to date however there are some documents such as the calendar of activities of NLN, which are still in need of updating (the calendar is still 2006).As for the overall layout, the site has a asymmetric design, departing from the modular and common website design that sets it apart from the rest of the websites being evaluated although the site uses only simple graphics to present its content. The site can easily be navigated, with information clearly divided and grouped together into concise headings that make it easier to browse through. Lastly, uploading time for the site is suitable for users with varying Internet bandwidths due to its low-memory web design, thus information no matter the manner of Internet access can easily acquire information.Another site evaluated is https://www.ncsbn.org/, the site for the National Council for State Boards for Nursing (NCSBN). The NCS BN is a United States-state wide organization aiming to promote and advance regulatory excellence in Nursing for public protection (‘Mission and Values,’ https://www.ncsbn.org/182.htm).For the overall content of the site, it has comprehensive content mostly pertaining to the nursing profession and for the regulatory nursing boards, each other that implies that their site presents specific, relevant and concise information that complement each other. The documents are well cited with authorities in the field clearly stated accompanying any research or paper they did for NCSBN. Overall the site is up to date, with sections for instance the calendar of activities that go as far presenting dates of activities for this year in advance, which is good for most people. However there are sections in the site that still need to be updated, sections such as the News releases and the annual report.As for the style and functionality, the site is more â€Å"cleaner† than the o thers in terms of the layout. The information is presented in such a way that even though there is a lot of information presented, the website is still able to present it in a simple manner that would not make the user â€Å"disoriented.† The site can be easily navigated with all the information easily accessible. The site however goes back to the symmetric design unlike the site of NLN. The site utilizes simple flash presentations in their homepage that gives an additional aesthetic impact to the user.Lastly, we evaluate http://thomas.loc.gov/, the site for the Library of Congress of the United States of America. According to the section describing the site (http://thomas.loc.gov/home/abt_thom.html), ‘THOMAS was launched in January of 1995, at the inception of the 104th Congress. The leadership of the 104th Congress directed the Library of Congress to make federal legislative information freely available to the public.’ Currently is being maintained by the Libra ry of Congress.For the overall content of the site, its presents a multitude of information as concise as possible yet the site still appears to be heavily cluttered with information. However as compared to the other sites and the content they hold, Thomas is appreciably easy to understand-simple as it possibly can. In terms of the authority, the information presented by the Thomas is undoubtedly accurate and comes from directly from the source that is Congress. In addition, the documents stored in the site are the most current in the field, with daily updates coming directly from Congress. Links are also presented in the site that are relevant to users who wish to browse other relevant legislation.In terms of style and functionality, the Thomas has a simple layout and aesthetic appearance as compared to the other sites. The main page is a bit cluttered so there is a possibility that first time users might get lost with regards to the immense information being presented and the one the user wishes to find. However the site boasts of a search engine for their database that is incredibly useful for users and researchers that would want to find the necessary information which adds up to the overall functionality of the website. Lastly, due to its simple web design, the site can be easily accessed with any Internet bandwidth at any location at any time. References:The American Nursing Association. Retrieved Jan 13, 2006 from www.nursingworld.orgThe American Medical Association. Retrieved Jan 13, 2006 from www.ama-assn.orgThe National League for Nursing. Retrieved Jan 13, 2006 from www.nln.orgThe National Council of State boards of Nursing. Retrieved Jan 13, 2006 from www.ncsbn.org

Should we adopt the Euro?

In recent years there has been much debate as to whether the benefits outweigh the costs of adopting the Euro currency. This argument, often a fierce and personal one, has covered the front pages of newspapers for a very long time, and continues to rage on today. But what are the arguments, and should we really join the Euro? Let us start off with the benefits of joining the Euro. One large benefit would be the ease of which one would be able to check different prices across Europe due to one, single and only currency. This would mean that a great deal of time spent on checking, and comparing different prices in different countries with different currencies, would be a lot shorter. So, as a result, international trade and purchasing would be much easier and more time could be spent elsewhere. Another great benefit of the adoption of the Euro is the greater competition that it would induce in the market; the pressure to lower inflation and increase productivity would lead to the need for more innovation in the markets, thus creating a healthier and an ever-growing economy. This would mean that the chance of falling into a recession would be lower, employment would be higher, and incomes would as well. A third benefit is the encouragement of foreign companies to invest in the Eurozone. In due course, more money would be pumped into the economies of Europe and therefore generally Europe would be richer, especially the countries that adopted the Euro. Finally, joining the Eurozone would cause Britain to join a large group of countries that could, when working together, play a large role on the stage of world politics, with the voices of smaller countries in the Euro able to have a say on various topics. On the other hand, there are some strong arguments against joining the Euro. A rather surprisingly popular, if a little stupid, reason put forward is patriotic one – the centuries-old tradition of having the monarch's face on bank notes and coins would be ridden of if the country were to join the Euro, replaced with less patriotic images of Europe. This view is, quite unsurprisingly, not held with very high regard among those for joining the Eurozone. Another argument against adopting the currency was the 20% devaluation of the pound sterling in 2008-10, resulting in not such a bad recession. It was possible that if the UK had been in the Euro at the time, the general economic situation would be a great deal worse than it already is. A third argument against joining the Euro the problem of one Eurozone country's economy failing resulting in more damage to the other countries that use the Euro. This means that if a small country's economy failed, then the effects on other Eurozone countries would be greater due to the reliance on other countries in the Euro. In conclusion, I feel that, while the patriotic argument is quite weak, there isn't much use in joining the Euro, especially when its present situation is so bad considering the recession we find ourselves in. Perhaps, though, in a few years the UK may adopt this single currency, and instead of asking what the costs and benefits are, we must ask ourselves: â€Å"will it last? â€Å"

Something That Changed My Life

Frank Tsiboe Ms. Brooks 9th Honors LA 21 November, 2011 A Word To The Wise Is Enough: Look at me now, you see a student but no one will have ever thought I was just someone adding up to the number of students at school. I was once the person who didn’t care about my education or future because I thought I would always have my parents, but I grew up and understood they won’t always be there for me. I remember I hardly had a B or an A until my mom told me what I didn’t know. I didn’t know I had a chance a lot of people didn’t have, I didn’t know I had a chance a lot of people wish they had. Once I brought my report card and it wasn’t good at all. Then my mom sat me down and told me something that changed my life. She told me she didn’t have the chance I was getting and she wished she had completed school but her parents were never there for her. My mom lived with her grandmother who took care of her and saw her through her school but unfortunately she couldn’t complete school, unfortunately she had to drop out because there was no money to support her through school. she had to struggle to get It’s funny because my mom actually had the same problem as I had but then she realized she wasn’t hurting anybody but herself, but nobody had to sit her down to talk to her she realized it by herself. She later changed her attitude her school and started putting an effort.

A Study of Cash Flows Statement

I. Introduction The purpose of this paper is to present and explain the statement of cash flows by incorporating the statements No. 95, 102 and 104 that establish standards for cash flows reporting issued by FASB[i]. FASB Statement No. 95 (FAS 95) â€Å"Statement of Cash Flows† supersedes APB Opinion No. 9, Reporting Changes in Financial Position, and requires a statement of cash flows as part of a full set of financial statements for all business enterprises[ii] in place of a statement of changes in financial position and classify cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category. FASB Statement No. 102 (FAS 102) amends FAS 95, to exempt from the requirement to provide a statement of cash flows (a) defined benefit pension plans covered by FASB Statement No. 5, Accounting and Reporting by Defined Benefit Pension Plans[iii] , and certain other employee benefit plans and (b) high ly liquid investment companies that meet specified conditions. This Statement also requires that cash receipts and cash payments resulting from acquisitions and sales of (a) securities and other assets that are acquired specifically for resale and carried at market value in a trading account and (b) loans that are acquired specifically for resale and carried at market value or the lower of cost or market value be classified as operating cash flows in a statement of cash flows. FASB Statement No. 104 (FAS 104) amends FAS 95 to permit banks, savings institutions, and credit unions to report in a statement of cash flows certain net cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans. This Statement also amends FAS 95 to permit cash flows resulting from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events to be classified in the same category as the cash flows from the items being hedged provided that accounting policy is disclosed. II. Purpose of a Statement of Cash Flows The purpose of a statement of cash flows is: 1. To provide relevant information about the cash receipts and cash payments of an enterprise during a period 2. To help investors, creditors, and others to assess; 2. 1. The enterprise's ability to generate positive future net cash flows 2. 2. The enterprise's ability to meet its obligations, its ability to pay dividends, and its needs for external financing 2. 3. The reasons for differences between net income and associated cash receipts and payments 2. 4. The effects on an enterprise's financial position of both its cash and noncash investing and financing transactions during the period. So the objectives of standards of financial accounting and reporting is to require the presentation of information about the historical changes in cash and cash equivalents of an enterprise by means of the statement of cash flows which classifies cash flows during the period according to operating, investing and financing activities. III. Focus on Cash and Cash Equivalents A statement of cash flows explains the changes in cash[iv] (cash on hand and demand deposits) and cash equivalents during a period. Cash equivalents comprise the short-term, highly liquid investments that are (i) readily convertible to a known amount of cash and (ii) that are subject to an insignificant risk of changes in value. Generally an investment normally meets the definition of a cash equivalent when it has a maturity of three months or less from the date of acquisition. Equity investments are normally excluded, unless they are in substance a cash equivalent (e. g. preferred shares acquired within three months of their specified redemption date). Bank overdrafts which are repayable on demand and which form an integral part of an enterprise's cash management are also included as a component of cash and cash equivalents. Examples of items commonly considered to be cash equivalents are treasury bills, commercial paper, money market funds, and federal funds sold (for an enterprise with banking operations). Cash purchases and sales of those investments generally are part of the enterprise's cash management activities rather than part of its operating, investing, and financing activities, and details of those transactions need not be reported in a statement of cash flows. An enterprise shall establish a policy concerning which short-term, highly liquid investments that satisfy the said definition of cash equivalents. For example, an enterprise having banking operations might decide that all investments that qualify except for those purchased for its trading account will be treated as cash equivalents, while an enterprise whose operations consist largely of investing in short-term, highly liquid investments might decide that all those items will be treated as investments rather than cash equivalents. An enterprise shall disclose its policy for determining which items are treated as cash equivalents. Any change to that policy is a change in accounting principle that shall be affected by restating financial statements for earlier years presented for comparative purposes. IV. Gross and net cash flows Generally, information about the gross amounts of cash receipts and cash payments during a period is more relevant than information about the net amounts of cash receipts and payments. However, the net amount of related receipts and payments provides sufficient information not only for cash equivalents as noted in section III, but also for certain other classes of cash flows that have quick turnover, large amounts and short maturities. For certain other items such as demand deposits of a bank and customer accounts payable of a broker-dealer, the enterprise is substantively holding or disbursing cash on behalf of its customers. Only the net changes during the period in assets and liabilities with those characteristics need be reported because knowledge of the gross cash receipts and payments related to them may not be necessary to understand the enterprise's operating, investing, and financing activities[v]. Items that qualify for net reporting because their turnover is quick, their amounts are large, and their maturities are short are cash receipts and payments pertaining to (a) investments (other than cash equivalents), (b) loans receivable, and (c) debt, providing that the original maturity of the asset or liability is three months or less[vi]. Banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans. When those enterprises constitute part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated enterprise, including those of a subsidiary of a bank, savings institution, or credit union that is not itself a bank, savings institution, or credit union. V. Classification of Cash Receipts and Cash Payments A statement of cash flows shall classify cash receipts and cash payments as resulting from investing, financing, or operating activities[vii]. |Cash Flows from Investing Activities[viii] | |Cash inflows from receipts including; |Cash outflows for disbursements / payments including; | | | | |1. ollections of loans made by the enterprise |1. making loans by the enterprise | |2. sales of other entities' debt instruments (other than cash |2. acquire debt instruments of other entities (other than cash | |equivalents and certain debt instruments that are acquired |equivalents and certain debt instruments that are acquired | |specifically for resale) that were purchased by the enterprise |specifically | |3. ales of equity instruments of other enterprises (other than |for resale) | |certain equity instruments carried in a trading account) |3. acquire equity instruments of other enterprises (other than | |and from returns of investment in those instruments |certain equity instruments carrie d in a trading account) | |4. sales of property, plant, and equipment and other productive |4. t the time of purchase or soon before or after purchase[ix] to | |assets. |acquire property, plant, and equipment and other productive | | |assets[x]. | | | | | | |Cash Flows from Financing Activities |Cash inflows from; |Cash outflows for; | | | | |1. Proceeds from issuing equity instruments |1. Payments of dividends or other distributions to owners, including | |2. Proceeds from issuing bonds, mortgages, notes, and from |outlays to reacquire the enterprise's equity instruments | |other short- or long-term borrowing. |2. Repayments of amounts borrowed | | |3. Other principal payments to creditors who have extended long-term | | |credit[xi]. | | | |Cash Flows from Operating Activities[xii] | |Cash inflows includes; |Cash outflows includes; | |1. Cash receipts from sales of goods[xiii] or services, |1. Cash payments to acquire materials for manufacture or goods[xiv] | |including receipts from collection or sale of accounts and both |for resale, including principal | |short- and long-term notes receivable from customers arising |payments on accounts and both short- and long-term notes payable to | |from those sales |suppliers for those materials or goods | |2. Cash receipts from returns on loans, other debt instruments |2. Cash payments to other suppliers and employees for other goods or | |of other entities, and equity securities—interest and dividends |services | |3. All other cash receipts that do not stem from transactions |c. Cash payments to governments for taxes, duties, fines, and other | |defined as investing or financing activities, such as amounts |fees or penalties | |received to settle lawsuits; proceeds of nsurance settlements |3. Cash payments to lenders and other creditors for interest | |except for those that are directly related to investing or |4. All other cash payments that do not stem from transactions defined| |financing activities, such as from destruction of a building; |as investing or financing activities, such as payments to settle | |and refunds from suppliers. |lawsuits, cash contributions to charities, and cash refunds to | | |customers. It is notable that certain cash receipts and payments may have aspects of more than one class of cash flows. For example, the ac quisition and sale of equipment to be used by the enterprise or rented to others generally are investing activities. However, equipment sometimes is acquired or produced to be used by the enterprise or rented to others for a short period and then sold. In those circumstances, the acquisition or production and subsequent sale of those assets shall be considered operating activities. Cash flows relating to extraordinary items should be classified as operating, investing or financing as appropriate and should be separately disclosed. The exchange rate used for translation of transactions denominated in a foreign currency and the cash flows of a foreign subsidiary should be the rate in effect at the date of the cash flows. [xv] Cash flows of foreign subsidiaries should be translated at the exchange rates prevailing when the cash flows took place. As regards the cash flows of associates and joint ventures, where the equity method is used, the cash flow statement should report only cash flows between the investor and the investee; where proportionate consolidation is used, the cash flow statement should include the venturer's share of the cash flows of the investee. Financial statements shall not report an amount of cash flow per share. Neither cash flow nor any component of it is an alternative to net income as an indicator of an enterprise's performance, as reporting per share amounts might imply. VI. Content and Form of the Statement of Cash Flows A statement of cash flows for a period shall report net cash provided or used by operating, investing, and financing activities[xvi] and the net effect of those flows on cash and cash equivalents during the period in a manner that reconciles beginning and ending cash and cash equivalents. In reporting cash flows from operating activities, enterprises are encouraged to use Direct Method to shows each major class of gross cash receipts and gross cash payments[xvii]. The operating cash flows section of the cash flow statement under the direct method would appear something like this: |Cash receipts from customers |xx,xxx | |Cash paid to suppliers |xx,xxx | |Cash paid to employees |xx,xxx | |Cash paid for other operating expenses |xx,xxx | |Interest paid |xx,xxx | |Income taxes paid |xx,xxx | |Net cash from operating activities |xx,xxx | Enterprises that do so should, at a minimum, separately report the following classes of operating cash receipts and payments: Enterprises that choose not to provide information about major classes of operating receipts and payments by the direct method shall determine and report the same amount for net cash flow from operating activities indirectly by adjusting net income to reconcile it to net cash flow from operating activities (the indirect or reconciliation method). The Indirect Method adjusts accrual basis net profit or loss for the effects of non-cash transactions. The operating cash flows section of the cash flow statement under the indirect method would appear something like this: |Profit before interest and income taxes |  |xx,xxx | |Add back depreciation |  |xx,xxx | |Add back amortization of goodwill |  |xx,xxx | |Increase in receivables |  |xx,xxx | |Decrease in inventories |  |xx,xxx | |Increase in trade payables |  |xx,xxx | |Interest expense | |xx,xxx | |Less Interest accrued but not yet paid | |  xx,xxx | |Interest paid |  |xx,xxx | |Income taxes paid |  |xx,xxx | |Net cash from operating activities |  |xx,xxx | That requires adjusting net income to remove (a) the effects of all deferrals of past operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payables[xviii], and (b) the effects of all items whose cash effects are investing or financing cash flows, such as depreciation, amortization of goodwill, and gains or losses on sales of property, plant, and equipment and discontinued operations (which relate to investing activities), and gains or losses on extinguishment of debt (which is a financing activity). If the direct method of reporting net cash flow from operating activities is used, the reconciliation of net income to net cash flow from operating activities shall be provided in a separate schedule. If the indirect method is used, the reconciliation may be either reported within the statement of cas h flows or provided in a separate schedule, with the statement of cash flows reporting only the net cash flow from operating activities. If the reconciliation is presented in the statement of cash flows, all adjustments to net income to determine net cash flow from operating activities shall be clearly identified as reconciling items. Except for items described in section IV paragraphs 2 and 3, both investing/financing cash inflows and outflows shall be reported separately in a statement of cash flows—for example, outlays for acquisitions of property, plant, and equipment shall be reported separately from proceeds from sales of property, plant, and equipment; proceeds of borrowings shall be reported separately from repayments of debt; and proceeds from issuing stock shall be reported separately from outlays to reacquire the enterprise's stock. VII. Information about Noncash Investing and Financing Activities Information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period shall be reported in related disclosures. Examples of noncash investing and financing transactions are converting debt to equity; acquiring assets by assuming directly related liabilities, such as purchasing a building by incurring a mortgage to the seller; obtaining an asset by entering into a capital lease; and exchanging noncash assets or liabilities for other noncash assets or liabilities. Some transactions are part cash and part noncash; only the cash portion shall be reported in the statement of cash flows. VIII. Exemptions from the Requirement to Provide a Statement of Cash Flows A statement of cash flows is not required to be provided by a defined benefit pension plan that presents financial information in accordance with the provisions of Statement 35. Other employee benefit plans that present financial information similar to that required by Statement 35 (including the presentation of plan investments at fair value) also are not required to provide a statement of cash flows. Employee benefit plans are encouraged to include a statement of cash flows with their annual financial statements when that statement would provide relevant information about the ability of the plan to meet future obligations (for example, when the plan invests in assets that are not highly liquid or obtains financing for investments). For an investment enterprise (an investment company, an investment enterprise, a common trust fund, variable annuity account, or similar fund maintained by a bank, insurance company, or other enterprise in its capacity as a trustee, administrator, or guardian for the collective investment and reinvestment of moneys) to be exempt from the requirement to provide a statement of cash flows, all of the following conditions must be met: a. During the period, substantially all of the enterprise's investments were highly liquid (for example, marketable securities, and other assets for which a market is readily available). b. Substantially all of the enterprise's investments are carried at market value[xix]. c. The enterprise had little or no debt, based on the average debt outstanding[xx] during the period, in relation to average total assets. d. The enterprise provides a statement of changes in net assets. IX. Classification of Cash Flows from Acquisitions and Sales of Certain Securities and Other Assets Banks, brokers and dealers in securities, and other enterprises may carry securities and other assets in a trading account[xxi]. Cash receipts and cash payments resulting from purchases and sales of securities and other assets shall be classified as operating cash flows if those assets are acquired specifically for resale and are carried at market value in a trading account. Some loans are similar to securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time. Cash receipts and cash payments resulting from acquisitions and sales of loans lso shall be classified as operating cash flows if those loans are acquired specifically for resale and are carried at market value or at the lower of cost or market value[xxii]. Cash receipts resulting from sales of loans that were not specifically acquired for resale shall be cla ssified as investing cash inflows. That is, if loans were acquired as investments, cash receipts from sales of those loans shall be classified as investing cash inflows regardless of a change in the purpose for holding those loans. X. Net Reporting of Certain Cash Receipts and Cash Payments According to FAS No. 95, information about the gross amounts of cash receipts and cash payments during a period generally is more relevant than information about the net amounts of cash receipts and cash payments. However, for certain items, the net amount of cash receipts and cash payments may provide sufficient information. For example, gross cash flows need not be reported for demand deposits of a bank or for investments, loans receivable, and debt of any enterprise if the original maturity of the asset or liability is three months or less. As a result banks, savings institutions, and credit unions are not required to report gross amounts of cash receipts and cash payments for (a) deposits placed with other financial institutions and withdrawals of deposits, (b) time deposits accepted and repayments of deposits, and (c) loans made to customers and principal collections of loans. When those enterprises constitute part of a consolidated enterprise, net amounts of cash receipts and cash payments for deposit or lending activities of those enterprises shall be reported separate from gross amounts of cash receipts and cash payments for other investing and financing activities of the consolidated enterprise. XI. Classification of Cash Flows from Hedging Transactions The Board received requests from various enterprises to reconsider the classification of cash flows from an item that is intended as a hedge of another item. Those requests generally focused on cash flows from a futures contract or forward contract that is accounted for as a hedge of an inventory transaction. FAS 104 modifies FAS 95 to permit cash flows resulting from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events (for example, a cash payment from a futures contract that hedges a purchase or sale of inventory), including anticipatory hedges, to be classified in the same category as the cash flows from the items being hedged provided that accounting policy is disclosed. If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified consistent with the nature of the instrument. Endnotes ———————– i]- â€Å"Portions of various FASB Statements, copyright  © by the Financial Accounting Standards Board, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, USA, are reproduced with permission. Complete copies of these documents are available from the FASB. † [ii]- A statement of cash flows is not required for defined benefit pension plans and certain other employee benefit plans or for certain investment companies as provided by FAS 102, Statement of Cash Flows—Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale. [iii]- The financial reporting requirements of defined benefit pension plans are addressed in Statement 35. Paragraph 6 of that Statement specifies that the annual financial statements of a plan shall include: (a) A statement that includes information regarding the net assets available for benefits as of the end of the plan year (b) A statement that includes information regarding the changes during the year in the net assets available for benefits (c) Information regarding the actuarial present value of accumulated plan benefits as of either the beginning or end of the plan year (d) Information regarding the effects, if significant, of certain factors affecting the year-to-year change in the actuarial present value of accumulated plan benefits. Statement 35 also states that existing generally accepted accounting principles other than those discussed in that Statement may apply to the financial statements of defined benefit pension plans. iv]- Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. Cash also inclu des other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. All charges and credits to those accounts are cash receipts or payments to both the entity owning the account and the bank holding it. For example, a bank's granting of a loan by crediting the proceeds to a customer's demand deposit account is a cash payment by the bank and a cash receipt of the customer when the entry is made. v]- cash flows from investing and financing activities should be reported gross by major class of cash receipts and major class of cash payments except for the following cases, which may be reported on a net basis: Cash receipts and payments on behalf of customers (for example, receipt and repayment of demand deposits by banks, and receipts collected on behalf of and paid over to the owner of a property). Cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short, generally less than three months (for example, charges and collections from credit card customers, and purchase and sale of investments). cash receipts and payments relating to fixed maturity deposits. Cash advances and loans made to customers and repayments thereof. Investing and financing transactions which do not require the use of cash should be excluded from the cash flow statement, but they should be separately disclosed elsewhere in the financial statements. vi]- For this purpose, amounts due on demand are considered to have maturities of three months or less. For convenience, credit card receivables of financial services operations–generally, receivables resulting from cardholder charges that may, at the cardholder's option, be paid in full when first billed, usually within one month, without incurring interest charges and that do not stem from the enterprise's sale of good s or services–also are considered to be loans with original maturities of three months or less. [vii]- Generally, each cash receipt or payment is to be classified according to its nature without regard to whether it stems from an item intended as a hedge of another item. For example, the proceeds of a borrowing are a financing cash inflow even though the debt is intended as a hedge of an investment, and the purchase or sale of a futures contract is an investing activity even though the contract is intended as a hedge of a firm commitment to purchase inventory. However, cash flows from futures contracts, forward contracts, option contracts, or swap contracts that are accounted for as hedges of identifiable transactions or events (for example, a cash payment from a futures contract same category as the cash flows from the items being hedged provided that accounting policy is that hedges a purchase or sale of inventory), including anticipatory hedges, may be classified in the disclosed. If for any reason hedge accounting for an instrument that hedges an identifiable transaction or event is discontinued, then any cash flows subsequent to the date of discontinuance shall be classified consistent with the nature of the instrument. [viii]- Investing activities exclude acquiring and disposing of certain loans or other debt or equity instruments that are acquired specifically for resale, as discussed in Statement 102. [ix]- Generally, only advance payments, the down payment, or other amounts paid at the time of purchase or soon before or after purchase of property, plant, and equipment and other productive assets are investing cash outflows. Incurring directly related debt to the seller is a financing transaction, and subsequent payments of principal on that debt thus are financing cash outflows. x]- Payments to acquire productive assets include interest capitalized as part of the cost of those assets. [xi]- Refer to footnote 8 which indicates that most principal payments on seller-financed debt directly related to a purchase of property, plant, and equipment or other productive assets are financing cash outflows. [xii]- Operating activities include all transactions and other events that are not defined as investing or financing activities in paragraphs 15-20. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income. xiii]- The term goods include certain loans and other debt and equity instruments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. [xiv]- The term goods include certain loans and other debt and equity instruments of other enterprises that are acquired specifically for resale, as discussed in Statement 102. [xv]- Paragraph 12 of FASB Statement No. 52, Foreign Currency Translation, recognizes the general imprac ticality of translating revenues, expenses, gains, and losses at the exchange rates on dates they are recognized and permits an appropriately weighted average exchange rate for the period to be used to translate those elements. This Statement applies that provision to cash receipts and cash payments. xvi]- Separate disclosure of cash flows pertaining to extraordinary items or discontinued operations reflected in those categories is not required. An enterprise that nevertheless chooses to report separately operating cash flows of discontinued operations shall do so consistently for all periods affected, which may include periods long after sale or liquidation of the operation. [xvii]- a. Cash collected from customers, including lessees, licensees, and the like b. Interest and dividends received c. Other operating cash receipts, if any d. Cash paid to employees and other suppliers of goods or services, including suppliers of insurance, advertising, and the like e. Interest paid f. Inc ome taxes paid g. Other operating cash payments, if any. xviii]- Adjustments to net income to determine net cash flow from operating activities shall reflect accruals for interest earned but not received and interest incurred but not paid. Those accruals may be reflected in the statement of financial position in changes in assets and liabilities that relate to investing or financing activities, such as loans or deposits. However, interest credited directly to a deposit account that has the general characteristics described footnote 1, is a cash outflow of the payor and a cash inflow of the payee when the entry is made. [xix]- Securities for which market value is determined using matrix pricing techniques, which are described in the AICPA Audit and Accounting Guide, Audits of Investment Companies, would meet this condition. Other securities for which market value is not readily determinable and for which fair value must be determined in good faith by the board of directors would not. [xx]- For the purpose of determining average debt outstanding, obligations resulting from redemptions of shares by the enterprise from unsettled purchases of securities or similar assets, or from covered options written generally may be excluded. However, any extension of credit by the seller that is not in accordance with standard industry practices for redeeming shares or for settling purchases of investments shall be included in average debt outstanding. [xxi]- Characteristics of trading account activities are described in FASB Statement No. 9, Financial Reporting and Changing Prices, and in the AICPA Industry Audit Guide, Audits of Banks, and Audit and Accounting Guide, Audits of Brokers and Dealers in Securities. [xxii]- Mortgage loans and mortgage-backed securities held for sale are required to be reported at the lowe r of cost or market value in accordance with FASB Statement No. 65, Accounting for Certain Mortgage Banking Activities. References 1. Statement of Financial Accounting Standards No. 95 Statement of Cash Flows November 1987 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-5116 2. Statement of Financial Accounting Standards No. 102 Statement of Cash Flows—Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale an amendment of FASB Statement No. 95 February 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-5116 3. Statement of Financial Accounting Standards No. 104 Statement of Cash Flows—Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions an amendment of FASB Statement No. 95 December 1989 Financial Accounting Standards Board of the Financial Accounting Foundation 401 MERRITT 7, P. O. BOX 5116, NORWALK, CONNECTICUT 06856-511