Tuesday, December 24, 2019

Factors Influencing A Person s Developmental Stages

There are many factors in a person’s developmental stages that can either contribute to or hinder their ability to socialize and form close relationships. Specifically, someone who has become a victim to post-traumatic stress disorder (PTSD) as a child can have trouble forming close relationships, and there are certain reasons why they feel the way they do about themselves to have such repercussion on their relationships. It is astounding how easily a terrifying experience can trigger change in a person, whether it happens quickly or sets in over time. The way a person is raised as a child has a huge impact on their perspective of life, and if they go through a traumatic experience, their perspectives can become severely damaged if they are not given the proper nurture and guidance. The attachment theory explains that relationships with primary caregivers during early development influence emotional and behavioral responses across the lifespan through a behavioral system that influences expectations of both self and others in close relationships (Ortigo, 2013). It seems that in order for an adult to soundly respond to a complex emotion within themselves that is triggered by another person, they would have needed the support and guidance from those who raised them in their early developmental stages. Individual attachment histories, beginning in infancy, color each person’s expectations of close relationships (Ortigo, 2013). According to K. Bailey (2012) individuals withShow MoreRelatedThe Overall Growth And Development Of C.p1083 Words   |  5 Pageswas admitted to Renown Health’s pediatric floor to determine the cause of his cyclical vomiting. C.P. has a secondary diagnoses of autism spectrum disorder. In this paper, I will discuss the overall growth and development of C.P. based on four developmental theorists and other children in his age range. Overview of Growth and Development â€Å"Growth generally refers to an increase in the physical size of a whole or any of its parts or an increase in the number and size of cell. Development is generallyRead MoreLosing Isiah1556 Words   |  7 PagesEarly childhood is the most important phase of development in one’s lifespan as the experiences during childhood sets the course for later stages of development. It has been noted that a mother’s actions during pregnancy may influence the development of an infant. The developmental influences include prenatal, perinatal and neonatal environments. (Santrock, 2002) Although babies come into the world with no say or control over which family they will be placed into, or the environment in which theyRead MoreEffects Of Poverty On Children1553 Words   |  7 Pageschildren, and were sorted into four sub-categories or themes based upon a specific focus areas of this complex and not yet fully understood issue. These themes included developmental, educational ou tcomes, health, and parenting effects, and how they were impacted by children living in poverty. Impact on Development The developmental theme included reviews of four articles, each with a slightly different focus. In a paper researching the racial/ethnic differences in processes and effects (McLeodRead MoreEffects Of Poverty On Children1554 Words   |  7 Pageschildren, and were sorted into four sub-categories or themes based upon a specific focus areas of this complex and not yet fully understood issue. 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The theory was developed at a time when Piaget was employed at the Binet Institute in the 1920s in which his main responsibilities were to develop the French versions of questions on the English intelligence tests. During this period, Piaget became increasingly concerned or interested with the reasons children gave for theirRead MorePsychosocial Development Case Study Assessment week 82637 Words   |  10 PagesAbstract This research identifies the psychosocial life stages of development stage for three characters in the film Little Miss Sunshine. Different crisis faced by each of the character based on their life stages are identified. Seven year Olive is in the school age stage (5 to 12) of development made up of industry versus inferiority crisis. Dwayne is in the ego identity versus role confusion crisis stage of development. Richard is in the adult’s stage of generativity versus stagnation. The article exploresRead MoreHolistic Nursing Essay1535 Words   |  7 PagesHolistic assessments in nursing provide a unique quality of care to the individual patient. Holism in the provision of care includes assessments obtaining data about the physiological, psychological, sociological, spiritual, developmental, cultural and environmental aspects. It is imperative that the nurse conducting these assessments adopts methods in the nursing process that reflects the standards outlined in Australian Nursing and Midwifery Council National Competency Standards for the RegisteredRead MoreStrengths and Weaknesses of the Biological Model and Environmental Model in Determining the Etiology of Schizophrenia3559 Words   |  15 PagesDevelopmental theories embody perspectives about environmental forces and human essence that build a path of human development. Developmental psychopathology theories embody these perspectives as well, and the information from ‘normal’ and ‘pathologicalà ¢â‚¬â„¢ human life courses enlighten current models of development (Davies Bhugra, 2004). Thus, for instance, the healthy child and the biological model both agree that certain predetermined behavioural pattern may be impervious to environmental forces

Monday, December 16, 2019

Racial Divide In America Health And Social Care Essay Free Essays

The United States wellness attention system is considered missing when compared to other developed states. The issues refering the quality of wellness attention raises polarized argument across the state, yet everyone agrees that on the whole, the U.S. We will write a custom essay sample on Racial Divide In America Health And Social Care Essay or any similar topic only for you Order Now wellness attention system is one of the better attention systems in the universe. Despite immense investing and changeless reforms, there is an overpowering organic structure of literature back uping racial disparity in the wellness attention system, particularly amongst African-Americans. This paper explores the causes for the disparity in wellness attention that prevail against African-Americans. The surveies on wellness attention disparity portion common decision that African-Americans suffer from terrible wellness attention disadvantages. Research has besides shown that African Americans have higher mortality and morbidity rates1. They experience hapless wellness runing from infant mortality and diabetes to cardiac disease, HIV/AIDS, and other unwellnesss. 2 There are many factors lending to difference in the wellness attention quality among the races. One of the most perennial and common documented factor is the socio-economic factor. It is good documented and recognized that disparity in socio-economic across racial and cultural groups correlatives to disparity in the wellness attention. 3 SES affects handiness to quality wellness attention and better populating criterion which leads to healthy diet. It besides affects instruction quality that has deduction for future development. A recent analysis of 1991 to 2000 mortality informations concluded that, had mortality rates of African Americans been tantamount to that of Whites, over 880,000 deceases could hold been prevented.4 These 800,000 African americans died because of hapless wellness quality and carelessness on the supplier ‘s side. In add-on, African American babies are two to three times more likely than white babies to hold low birth weight-a cardinal index of baby mortality.5 Even after commanding economic factors, surveies show that African-Americans receive poorer quality intervention than their white opposite numbers with same insurance. So why are African Americans having hapless quality wellness attention? The reply to this inquiry encompasses an intricate organic structure of history of racism, wellness attention construction A ; policy and environmental factors that has put minorities ‘ wellness at a disadvantage. In the yesteryear, a turning figure of research relied on socio- economic position factor to explicate the racial disparity. In recent old ages, racial prejudices are good recognized and documented to explicate the difference in wellness quality. In fact, in the most recent study by Institute of Medicine ( IOM ) , they found strong grounds that racial prejudice, favoritism, pigeonholing, and clinical uncertainness besides play a function. 6 In the book Health Care disparity in the United States by Donald Barr, he concludes that â€Å" unconscious prejudice † is the chief cause of disparity in the wellness care7. Dr Barr exerts that most doctors carry unconscious prejudice when they treat patients of differing cultural or racial background. Experimental surveies besides confirm that doctors can keep negative beliefs about their minority patients. The negative stereotypes in bend affect the type of intervention or prescription offered to them. Thus the difference in intervention and lack in wellness among African Americans is largely due to their doctor ‘s bias.8 These prejudices stem from race as a societal building that existed from long ago and continues to make so. The difference in wellness attention intervention based on race roots from U.S. history of racism based on negative stereotyping that plagued the state for decennaries. The unconscious racial prejudice held by doctors entirely can non account for the disparity. The construction of wellness attention system, and policies in which the attention is provided, besides contribute to the inequality of wellness attention. For illustration, quality of wellness attention resources depends on the vicinity in which wellness centre is located. Many Afro-american vicinities are extremely segregated from white communities. In such countries, doctors have greater troubles accessing high-quality specializers, diagnostic imagination, and non-emergency admittance of their patients to the infirmary, than doctors who serve preponderantly non-minority patients.9 The other consequence of race is its deduction on the individual. Person ‘s racial individuality can do them to be prone to certain diseases like bosom diseases, higher blood force per unit area due to emphasize, and favoritism subjected to them. There is a figure of research that really supports this. In fact Dr. Arline Geronimus of University of Michigan proposed the â€Å" weathering † hypothesis, which states that Afro-american experience early wellness impairment as a effect of the cumulative impact of perennial experience with societal or economic hardship and political marginalization.10 From 1990, the racial disparity drew serious attending from outside organic structures like United Nations and World Health attention organization.11 Ever since so these outside organic structures have been pressing U.S. authorities to take actions. There has been lot done to document the disparities and implicate policies to diminish the spread. In certain countries, wellness attention for African Americans seem to better, yet from a bigger position the quality of wellness attention seems to increase small or no alteration at all. For case, among African Americans, decease rates from bosom disease were 10 % lower than in White persons in 1980, but 30 % higher in 200012. Cancer is the second-leading cause of decease in the United States and African-Americans have moved from holding a decease rate from malignant neoplastic disease below that for Whites in1950 to a rate 30 % higher than for Whites in 200013. Such statistics calls for serious argument, it is sad to see widening racial disparity of wellness attention in a state that has the highest Gross Domestic Product ( GDP ) . Studies point to new ways to incorporate racial determiners as cardinal factors to better the wellness attention for minorities. Dr. Barr in his decision calls for an addition in minorities in the wellness attention professionals. The racial disparity in wellness attention is a consequence of interaction of race with socio-economic factor, wellness attention construction, environmental conditions and biass. Merely as racial biass still pertain in today ‘s universe, the institutional racism in wellness attention besides pertains. The racial disparity in the United States is a serious issue that requires betterment and governmental attending. There has been lot done to bridge the spread, yet really small has improved. This issue requires calls for different professionals to work together. End Notes Kaplan, H Roy. The Myth of Post-Racial America. Old line state: Rowman A ; Littlefield Education, 2011. Kahng, Sang Kyoung. â€Å" Can Racial Disparity in Health between Black and White Americans Be Attributed to Racial Disparities in Body Weight and Socio economic Status? † Health A ; SocialWork, November 2010, 257-66. Kahng, Sang Kyoung 2 S.H. Woolf et al. , â€Å" The wellness impact of deciding racial disparities: An analysis of US mortality informations † , Public Health 2078, 2078-81 ( 2004 ) . Board on Health Science Policy: Unequal intervention: Confronting Racial and cultural disparities in Health Care, Consensus Report, March 20, 2003. Board on Health Science Policy 4 Barr, Donald, A. Health Disparities in the United States: Social Class, Race, Ethnicity, and Health. Old line state: The Johns Hopkins University Press.2008. Barr, Donald, A. 7 Dolores Acevedo-Garcia et al. , â€Å" Unequal Health Outcomes in the United States † , A Report to the U.N. Committee on the Elimination of Racial Discrimination, January 2008. Arline T. Geronimus, ScD, Margaret Hicken, MPH, Danya Keene, MAT, and John Bound, PhD, â€Å" â€Å" Weathering † and Age Patterns of Allostatic Load Scores Among Blacks and Whites in the United States † , American Journal of Public Health, May 2006, Vol 96, No. 5 Kim, E Annice, Kumanyika Shiriki, Igweatu Daniel, and Kim, Son-Ho. â€Å" Coverage and Framing of Racial and Ethnic Health Disparities in US Newspapers, 1996-2005. † American Journal of Public Health, Supplement 2010, 224-31 Airhihenbuwa, O. Collins, A ; Liburd, Leandris. â€Å" Eliminating Health Disparities in the African American Population: The Interface of Culture, Gender, and Power † Health Education A ; Behavior, August 2006, 488-501 Airhihenbuwa, O. Collins, A ; Liburd, Leandris 12 How to cite Racial Divide In America Health And Social Care Essay, Essay examples

Sunday, December 8, 2019

Evaluation of Various Accounting Policies-Free-Samples for Students

Questions: 1.Using the American Accounting Association (AAA) ethical decision model and relevant ethics standards to recommend a course of action for Janelle. 2.With reference to relevant case law, prepare a report for the managing partner of MYH on the strength of any negligence case that GGL might bring against MYH. The report should follow standard report structure. Information on report writing can be found here. Answers: 1.During the year 1990, Langenderfer and Rockness developed the different concepts of the American Accounting Association (AAA) model. AAA model provides the auditors with seven logical steps in order to deal with different ethical situation in auditing (Hope, Thomas Vyas, 2013). It needs to be mentioned that the application of the seven-step model of AAA is required in the provided case of Great Gold Limited (GGL) to provide logical course of actions. The main area of concern of this case is related with the leasing of apportion of their machinery from Big Machine Limited (BML) in spite of the fact that there is availability of other machinery suppliers in the region supplying small portion of the machineries. Apart from this, another major ethical issue can be seen due to the increase in profit under the directorship of Brent Allen related with the leasing of significant part of the machinery. In this situation, it is required for the auditor to apply the seven step model of AAA t o get recommended course of action (Yetman Yetman, 2012). Step 1: Facts Identification: This step involves in the identification of major facts with te concerned cases. In this particular situation, the major unethical case is related with the lease of large proportion of machinery to GGL by the director of the company in the presence of other small suppliers of machinery in that region (Kassem Higson, 2012). Step 2: Ethical Issues in the Case: In this AAA model, the second step involves in the identification of major ethical issues related with the provided case. Thus, based on the analysis of the provided case, an assertion can be presented that shows the motive of the director of GGL to increase the profit of BML that leads to the creation of an unethical situation (Craft, 2013). Step 3: Identification of Norms, Principles and Values Related with the Case: In the provided case, the norms, values and principles related with the directors of the company indicates towards the principle of integrity. It is the responsibility of the companies to make sure that there is compliance between corporate governance principles and ethical code of conducts while performing the business operations of these two companies. In the provided case study, the main ethical issue is related with professional integrity at the workplace. There has been major violation in the principle of integrity due to the intention of the director to increase the profit of BML with the help of significant lease of machinery. The inability of the auditors to demonstrate ethical principle and sound moral can also been seen. Thus, the director of the company has failed to act in fair, honest and ethical manner (Michels,2012). Another major ethical principle involved in this case is Due Care and Professionalism of the auditors while executing the audit procedures. It is the requirement of the director of the company to act in the most ethical manner and discharge legal duties professionally as per the ethical principle and code of conducts. Hence, the director of the company has shown an incorrect moral and ethical behavior (Michels, 2012). Step 4: Determination of Alternative Course of Action: There can be two situation in this case. In the first situation, one can simply ignore the ethical issues for director and let the profitability be increased. However, the second option demands the director not to lease the large portion of machinery to GGL (Ball, 2013). Step 5: Determination of the Best Course of Action: In this case, the best course of action according to the norms, principles and values is not to lease the significant part of the machinery to GGL. In addition, the company is required to lease the small portion of machinery as it will be majorly helpful in avoiding the occurrence of unethical situations related with profitability. This aspect will be helpful in the true and fair value of the financial statements. It needs to be mentioned that this course of action will be supported by the norms and ethical principles that will lead to the true and fair presentation of financial statements. Moreover, the auditors will be majorly accountable for making it sure that they address all the aspects that lead to the breach of ethical principles. Otherwise, it will be considered as the audit failures (Blankespoor et al., 2013). Step 6: Consequences of Courses of Action: Under the first option, the director will be continuing to lease the large portion of the machinery from BML. It will increase the profitability of the company along with the wealth of the directors. However, at the same time, the director will expose himself to the risk of the breach of ethical principle and legal risks (Michels, 2012). Under the second option, the directors will refuse to increase the profit of the company. This particular aspect will affect the relation between the auditor and the director. This particular situation will ensure that there is a violation of the ethical norms and principles. This aspect will be majorly helpful in maintaining the reputation and social standing of the auditors that will increase the confidence of the public and the stakeholders. Most importantly, the second option will be highly beneficial for the application of ethical perspectives in different aspects like the independence of the board, the protection of investor interest and many others (Michels, 2012). Step 7: The Decision: Under the model of director, it is the responsibility of the decision makers to consider the major aspects of ethical norms, principles and values while making the decisions. All these aspects will make the decision makers to make effective decisions. In this particular case, the application of the steps of AAA states that the intention of the director to increase the profit of the company with leasing is highly unethical from the part of the directors. For this reason, the director is required to be questionable in order to provide justification on the parts of accountability, transparency and appropriate governance in the business organizations. This is an important part in this model (Blankley, Hurtt MacGregor, 2012). 2.Introduction The provided case study deals with the issue of GGL related with the decrease in the prices of the shares. Moreover, there are many instances suggesting the situation that a large amount of contingent liability was included in the account of the previous year. This particular aspect contributed towards the raise of several damage claims from the part of the shareholders in the last annual meeting. At the same time, there were many opinion related to the inclusion of the large amount of contingent liability in the financial statements of the previous year for the negligence of the auditors (Vijayakumar Nagaraja, 2012). Application of Due Diligence While addressing MYH, it needs to be mentioned that the directors of the companies have the obligating to act with loyalty and professional due care. It implies that the directors are required t act in the most ethical men net for the betterment of the companies. This aspect will be largely helpful from the part of the shareholders, as it will help in increasing value of the shareholders (Munsif, Raghunandan Rama, 2012). In the provided situation of MYH, it can be said that the action of GGL is a wrong thing that can damage the wealth of the shareholders to suffer huge loss, the development of legal liability for the individual shareholders and all these aspects can lead to torturous acts. It needs to be mentioned that crimes fall under the tort law. However, there will be not be any restriction on the course of actions on the crime due to the negligence of the harm of the shareholders by the company (Munsif, Raghunandan Rama, 2012). There are some major identical duties of the directors that can also be found in other jurisdictions; more specifically, they are subject to loyalty and duty of care. Thus, it is the responsibility of the directors to act in the best ethical manner for the interest of the company and the shareholders. This can be considered as a major benefit for the shareholders in the presence of the obligation of creating value for the shareholders. In this process, the directors are required to avoid any conflict of interest (Newton et al., 2015). The violation of the standards of corporate governance can be seen from the company while deterring the duties of the auditors and the directors. In the case Australian Securities and Investments Commission v Rich, the failure of director in meeting the liability can be seen along with the failure in meeting the duty of care; and all these aspects led to the collapse of the whole organization. In this perspective, GGL has the authority to take action of tort law against MYH as the director of the companies has real intention in omitting the large contingent liability from being included in the correct accounts. This action may lead to the non-reflection of the true and fair value of the financial condition of the company (Varzaly, 2012). Compensatory Damage These negligent factors can have the ability to encourage the shareholders of GGL due to the burden to meet the debts falls on the shareholders. In case of MYH, GGL has the authority to make the claim for damage for the incurred losses. According to the laws, the damages can be compensated with the award of money to the persons who bear the loss or injury. The classification of damage can be done in punitive damage or compensatory damage. In case of GGL, the specific negligence action can lead to compensatory damage for the shareholders due to their economic losses like reduction in earning and others. For this reason, GGL can take actions against MYH due to blatant negligence actions that result in compensatory damage (Daniela Attila, 2013). In the case of Lee v Chou Wen Hsein (1948), the judgment of the Privy Council allowed the private company to have the provision of the directors for the removal of the other directors. In this situation, the removal of the directors from the office does not have any impact on the directors for claiming the breach of contract (Van Dam, 2013). On the other hand, it is the requirement of the directors for the determination of the overall response for addressing the risks by assigning and supervising the employees to take significant responsibilities of engagement. The current situation shows the failure of the auditors in considering the contingent liability in the companys book for expressing the true and fair value of the company to its shareholders and investors. Moreover, the failure of the auditors can be seen in the evaluation of accounting policies for financial reporting (Hermanson, Smith Stephens, 2012). In the provided case of GGL, the analytical process states that the unrecognized amount of contingent liability leads to the development of material missstements. For this reason, the financial statements of the company may not convey the true financial position of the company. Thus, it is the responsibility of the auditors to assess these material misstatements in order to find out that whether have been created from financial fraud. In case of GGL, there was a greater need to address omission of contingent liability for reevaluating the responses of risk assessment (Daniela Attila, 2013). For this reason, there is a need to make significant decision in respect to susceptibility of material misstatements in the financial statements due to the omission of contingent liability. Thus, based on the above discussion, GGL has the full authority to take action against MYH for tort of negligence. Negative action can lead to compensatory damage for the shareholders that can lead to major economic losses to the shareholders (Munsif, Raghunandan Rama, 2012). Conclusion Based on the whole discussion, it can be said that there is a need for the determination of the overall response for addressing the assed risks with the help of assigning and supervising necessary individuals to take significant engagement responsibilities. The responsibility of the auditors is the evaluation of various accounting policies related with the omission of contingent liability. Moreover, the involvement of the director can increase the profit of the company due to the lease of machinery. For this reason, there is a need for the application of appropriate steps of AAA with the organization. References Ball, R. (2013). Accounting informs investors and earnings management is rife: Two questionable beliefs.Accounting Horizons,27(4), 847-853. Blankespoor, E., Linsmeier, T. J., Petroni, K. R., Shakespeare, C. (2013). Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk?.The Accounting Review,88(4), 1143-1177. Blankley, A. I., Hurtt, D. N., MacGregor, J. E. (2012). Abnormal audit fees and restatements.Auditing: A Journal of Practice Theory,31(1), 79-96. Craft, J. L. (2013). A review of the empirical ethical decision-making literature: 20042011.Journal of business ethics,117(2), 221-259. Daniela, P., Attila, T. (2013). Internal audit versus internal control and coaching.Procedia Economics and Finance,6, 694-702. Hermanson, D. R., Smith, J. L., Stephens, N. M. (2012). How effective are organizations' internal controls? Insights into specific internal control elements.Current Issues in Auditing,6(1), A31-A50. Hope, O. K., Thomas, W. B., Vyas, D. (2013). Financial reporting quality of US private and public firms.The Accounting Review,88(5), 1715-1742. Kassem, R., Higson, A. (2012). The new fraud triangle model.Journal of Emerging Trends in Economics and Management Sciences,3(3), 191. Michels, J. (2012). Do unverifiable disclosures matter? Evidence from peer-to-peer lending.The Accounting Review,87(4), 1385-1413. Michels, J. (2012). Do unverifiable disclosures matter? Evidence from peer-to-peer lending.The Accounting Review,87(4), 1385-1413. Munsif, V., Raghunandan, K., Rama, D. V. (2012). Internal control reporting and audit report lags: Further evidence.Auditing: A Journal of Practice Theory,31(3), 203-218. Newton, N. J., Persellin, J. S., Wang, D., Wilkins, M. S. (2015). Internal control opinion shopping and audit market competition.The Accounting Review,91(2), 603-623. Van Dam, C. (2013).European tort law. OUP Oxford. Varzaly, J. (2012). Protecting the authority of directors: an empirical analysis of the statutory business judgment rule.Journal of Corporate Law Studies,12(2), 429-463. Vijayakumar, A. N., Nagaraja, N. (2012). Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises.BVIMR Management Edge,5(1). Yetman, M. H., Yetman, R. J. (2012). Do donors discount low-quality accounting information?.The Accounting Review,88(3), 1041-1067