Starbucks updates on annual meeting of shareholders Essay

Comparing capital expenditure Introduction                   Certain companies are considered as the front runners in their respective industries judging from their spending and the annual profits they get in their operations. For example, in the search engines industry, Google is well thought –out to be the trailblazer having billions of users. However, there are small companies which try to thrive in the same industries. The small companies possess some unique features which help them to survive in those industries. They distinguish themselves by differentiating their products brand and surroundings to meet their target market needs. Capital expenditure has been used to determine a company’s worth. It focusses on the properties, buildings and the equipment that a company considers as assets. The funds needed to buy, maintain and refurbish these assets are the ones referred to as capital expenditure.                   Centred on the profit margins of a company, the capital expenditure is conjectured as a percentage of the gross profit during equivalent distribution. This paper will contrast the capital expenditure of Starbuck Corporation and Dunkin Brands in the coffee industry of the United States. Starbuck being the frontrunner in the industry and Dunkin as its leading competitor. The paper will focus on the capital expenditure of the two companies for the past three years.                   Dunkin’ Brands Corporation has for years thrived as a competing franchise in the coffee industry. It is the sole owner of two restaurants in the United States, that is, Baskin- Robbins and Dunkin’ donuts. Since it acts as the franchise for these two restaurants, the capital requirements has been lower making it easy to open up the restaurants. Dunkin’ Donuts derives its income from the franchises through royalties and fees. A fraction of the total capital expenditure is incurred by Dunkin’ Brands from these franchisees. It owns a global market share of roughly 23 percent while Starbucks owns around 32.6 percent, leading in the list as far as coffee market is concerned.                   In 2011, the capital expenditure for Dunkin’ Brands mounted to $19 million due to the addition of other outlets in the states. In the same year, the company had incurred huge expenses due to some few factors. These factors include, costs from giving out new stock for public sale from a firm which has already made its preliminary public offering. , loss on debt when the creditor accepts a higher security, and written off goodwill charges from a corporation with South Korea. In the year 2012, the company had incurred capital expenditures of $23.4 million which is considered as restrained bearing in mind the number of site launches.                   In 2013, the capital expenditure for Dunkin’ Brands elevated to $31.1 million. This shows that the value of the expenditure was consistent throughout the three years. The company’s price- earnings ratio had been so low but due to the establishment of new stores the P/E ratio is expected to rise over the next fiscal year. The initial public offering that the company issued, raised funds to settle the long term debt creating a progressive cash flow. In the calculation of capital expenditure of Dunkin’ Brands, the net amount of fixed assets recorded in the financial statements for the previous year is subtracted from the net amount of fixed assets recorded for the year just ended. The amount of depreciation is also done the same and the result is added to the net change of the fixed assets. The final answer is the amount of capital expenditure of the company.                   Starbuck Corporation as the juggernaut in the coffee industry has continued to show growth especially towards the Asian countries ( Byrd,2013). Sales have increased steadily due to their market strategy enabling an equal increase in capital expenditure. The expansion to these Asian countries which include, Chinese/Asian/Pacific division, has been considered as one of the factors that has contributed to the faster growth of the corporation.                   Starbuck Corporation continues to be successful due to the low interest rate that persuade the management to enlarge its capital expenditure. However this may upsurge the total quantity of liabilities on the balance sheet of the corporation. China/ Asian/ Pacific Division has an extraordinary economic growth with interest rates at its lowest making it an enormous and worthwhile investment opportunity caused by the increase in the company’s liabilities.                   The need to increase these liabilities of the company is to capitalize on the returns in that new market environment. Starbuck has incurred some debt which has been getting lower considerably throughout the years. Its financial debt to total debt ratio in 2010 was 11% to 31% in 2013. Initially the decision for Starbuck Corporation to increase its capital expenditure, did not lower the profit margin which was the expectation of many. However, since 2010 to 2013, the profit margins heightened significantly. The company is expected to improve the income GDP per capita worldwide from 2010 which was at $7329 ( Byrd, 2013). This will in turn increase the visits the consumer makes to the stores resulting in growth with foreign revenue by additional 45% in the next 10 years.                   In the company’s annual financial statements, the capital expenditures in the investing activities column shows that in the year 2011 was at $531.9 million. In the year 2012 the amount rose to $856.2 million and $1.15 billion in 2013. The capital expenditure has been consistent over the three years like the Dunkin’ Corporation. This was due to the opening of new stores across the country. Depreciation has grown in the years as a result of increased capital spending and procurements. 2012 has been Starbucks development phase since it increased the new stores to up to 1300. Most of the stores were located in China. The capital expenditure value has been derived from getting the net fixed assets of the preceding year and subtracted it from the net fixed assets of the year just ended. The value is then added to the depreciation amount gotten from the difference between the depreciation value from the year just ended and the preceding year.                   The focus on the company’s capital expenditure has been used to acquire the desired information to determine and predict its future earnings according to financial and accounting models. Managers counter information from the private operation about the future costs and demands over and done with their investment judgements.                   In the quick food service industry, Starbuck Corporation and Dunkin’ Brands are the key participants. They try to counter the rising consumer demands for fast food products. However they are somewhat different since Starbuck Corporation principal concentration is on the expensive coffee, but has trailed on other product lines such as teas and juices. Conversely, Dunkin’ Brands has focussed primarily on marketing their products to everyone by combining coffee and donuts. The rate of growth for Dunkin’ has been considered to be moderately strong by financial analysts, but Starbucks has been a stronger growth with very minimum amount of debt.                   Capital expenditure is the most commonly used determiner for how well a company operates since the funds are used to upgrade an existing business asset or purchasing a new asset for example a new building. The cost or the value of the business assets is always adjusted for tax purposes. Capital expenditure is measured to be deductible for tax determinations, because it signifies an improvement to the industry. The following table represents the capital expenditure comparisons between Starbuck Corporation and Dunkin’ Brands a franchise to the Dunkin’ donuts and Baskin Robbins.(2013). SBUX DNKN Qtrly Rev Growth (yoy): 0.11 0.06 Gross Margin (ttm): 0.57 0.79 Operating Margin (ttm): 0.14 0.39 Net Income (ttm): 1.51B 106.11M P/E (ttm): 33.59 44.29 P/S (ttm): 3.47 6.61 Employees: 160,000 1,104 Revenue (ttm): 14.02B 667.67M EBITDA (ttm): 2.59B 313.12M EPS (ttm): 1.97 0.94 PEG (5 yr expected): 1.61 1.72 Market Cap: 49.50B 4.42B References Starbucks updates on annual meeting of shareholders. (2013). Entertainment Close – Up, Retrieved from http://search.proquest.com/docview/940899804?accountid=32521 Mergent database in the Ashford University Library. Mergent Online Quick Tips [accessed Nov 14th, 2014] Byrd, J., Hickman, K., & McPherson, M. (2013). Managerial Finance. San Diego, CA: Bridgepoint Education Inc. Source document

Ethics on Immanuel Kants Categorical Imperative Essay

Abstract : . Kant’s ideas or his take on ethics was based upon autonomy (self-governance), and reason. He believed that unless a person freely and willingly makes a choice, then their action has no meaning much less any moral value. Kant also thought that every man when using reason when analyzing moral dilemmas would in fact agree with what he called the Categorical Imperative. In accordance with the good will aspects Kant’s claims on good will is the only thing that can be considered good without limitation. In this paper I will discuss several situations that I have been involved in where both the Categorical Imperative and a good will have applied to my personal experiences. Before I get started I would like to shed a little more light on the Categorical Imperative that Kant and others viewed as very valuable and vital if trying to understand the complexity of ethics and his moral philosophy. It is also important that one must clearly interpret exactly what the Categorical Imperative consist of before trying to administer or apply its formula to anyone. As human beings we tend to always have to have a logical answer based on reasoning from one source or another. Kant as a philosopher probably conceived ethics as the study of how it would be most rational to act, which is pretty straight forward indeed, but a few of the core aspects of Kant’s Categorical Imperative have many arguments posed against them especially from a Utilitarian perspective. I have done a lot of things that can merit a superior conclusion, and I have also committed acts that result in me being rewarded. Now as far as the inferior side of the coin goes, did I enjoy the rewards or gratitude given to me due to my actions that were viewed as moral or the right thing to do? Yes I enjoyed them and I will probably sub-consciously commit those same acts again. Now in accordance with the superior side of things I also have helped others I never even met just because I felt that it was a good will and I stand by those which make them a principle. Therefore I am superior in those particular cases. I do not believe that it is hard to find an individual that acts out of mere principle and expects no reward, I believe that it is just a lot of dishonest and naive people that are not willing to be honest about their true reason or rationalizing. The philosophical views from one of the greatest German philosophers to ever live continue to interest and influence scholarly opinions all around the world. Immanuel Kant was one of those brilliant thinkers or philosophers that were able to give valuable insight that surround many different ethical values of morality. Kant’s ideas or his take on ethics was based upon autonomy (self-governance), and reason. He believed that unless a person freely and willingly makes a choice, then their action has no meaning much less any moral value. Kant also thought that every man when using reason when analyzing moral dilemmas would in fact agree with what he called the Categorical Imperative. In accordance with the good will aspects Kant’s claims on good will is the only thing that can be considered good without limitation. In this paper I will discuss several situations that I have been involved in where both the Categorical Imperative and a good will have applied to my personal experiences. Before I get started I would like to shed a little more light on the Categorical Imperative that Kant and others viewed as very valuable and vital if trying to understand the complexity of ethics and his moral philosophy. It is also important that one must clearly interpret exactly what the Categorical Imperative consist of before trying to administer or apply its formula to anyone. As human beings we tend to always have to have a logical answer based on reasoning from one source or another. Kant as a philosopher probably conceived ethics as the study of how it would be most rational to act, which is pretty straight forward indeed, but a few of the core aspects of Kant’s Categorical Imperative have many arguments posed against them especially from a Utilitarian perspective. I have done a lot of things that can merit a superior conclusion, and I have also committed acts that result in me being rewarded. Now as far as the inferior side of the coin goes, did I enjoy the rewards or gratitude given to me due to my actions that were viewed as moral or the right thing to do? Yes I enjoyed them and I will probably sub-consciously commit those same acts again. Now in accordance with the superior side of things I also have helped others I never even met just because I felt that it was a good will and I stand by those which make them a principle. Therefore I am superior in those particular cases. I do not believe that it is hard to find an individual that acts out of mere principle and expects no reward, I believe that it is just a lot of dishonest and naive people that are not willing to be honest about their true reason or rationalizing. Just because one person may will a certain thing does not mean that the majority of people will follow suit. For example a key element of Kant’s theory is the concept of intentions or intent. To him the actual outcome or the consequences of a particular action doesn’t matter at all, it’s the intentional aspects he is concerned with. Imagine that you are a serial killer just walking down the street and you see a defenseless elderly woman walking in front of you. It’s no one else around and it’s very dark on the streets. You also have a knife to ensure a silent job and a very easy kill. Now let’s say you decide not to kill this elderly woman and spare her life, but not because you are worried about acting immorally but you did not want to risk her screaming and alerting anyone else that she was being attacked. In the end u decided not to act on your will then according to Kant you have not acted ethically. That’s where I find flaw in his analysis and theory. So our actions according to Kant’s philosophy doesn’t make us a better person because when you acted or (chose not to act), you weren’t considering action in terms of its morality. You actually abandoned the ideas of moral choice, and merely acted out of a sense of self preservation. However if you did chose not to kill the elderly woman because you suddenly realized that it was wrong to do so, then you would have acted morally according to Kant’s theory on Categorical Imperative. Can the Categorical Imperative even accurate enough and practical to be applied into a personal real life ethical dilemma? I do not believe that it could. My interpretation of Kant’s theory was the he thought that if everyone just used reason when trying to figure out their ethical duties, then everyone would come up with the same rules to follow. This may be true but I would say that it is very unlikely that humans will ever be unbiased enough to do this, and the Categorical Imperative fails to take into account the complexity of human beings and their relationships to one another. The formula that Kant used was the concepts surrounding universal law. By this universal law formula he was able to capture the concept that a maxim will work for everyone who it is applied too. The next formula Kant used was the end in itself which occurs when people try to use maxims, (rules that suit themselves) this formulation states that we must not treat others as if they do not have their own life, and respect their acts regardless of ethical belief. It may be my duty to give a small contribution of my earnings to charity, church, or to the homeless indeed, but a homeless man cannot demand that I do so for him because I am not a means to his end, and he has to respect that concept. The key thing to keep in mind here is that you can’t use people just as a means to an end because people are ends in themselves. For example you couldn’t kill a baby Hitler just because that will save a thousand Jews, according to Kantain perspectives. With the baby Hitler example the maxim would be â€Å"killing babies that will commit genocide when they grow up†. On the contrary what if that was a moral rule; like you must kill any babies that will grow up and commit genocide. If the maxim could function as a rule, then actions based on it will be morally right. These maxims also serve as a way to better understand the rigidly parameters that surround ethical issues. Now as I said earlier on I have a foot-hole in both aspects of this topic. I have done things to receive rewards especially when beautiful women are around. And I have also just given a pure stranger a ride home in the rain after seeing them struggle with groceries. And I never told a soul it was just a mere act of kindness and the ethical thing to do as far as good will goes. That is what makes Kant’s theory in my eyes as secondary to my individuality. I do not agree with him on some aspects of his analysis and some I can relate too. We all are presented with these scenarios and many of us as typical human beings tend to neglect the infrastructure behind morality of ethical issues. I would say that ethical theory must have examples attached to them; otherwise it wouldn’t be a very good ethical theory. These theories can never be applied practically if one could not imagine using them in different circumstances. The Categorical Imperative does sort of show any rational thinking person both how to tell the difference between right and wrong, and the moral necessity to choose to act in accordance with what’s right. Personally I fall right in between when it comes to this as I said I have done a little of both sides, being superior( acting out of principles), and I have acted to gain reward but not as much as I have been considered superior. I try my best to act accordingly with morality, and being a dedicated Christian this isn’t that hard. My main source of morality stems from the Bible. I use the Bibles principles as a guideline to how to act morally. I believe that this is the only true source of ethical acts, and that there is no man made doctrines or philosophies that can properly address this complex issue. As long as I understood Gods Laws and follow a righteous path, morality or acting morally comes like second nature. So to sum it all up about Kant’s perspectives I believe he was a little more concerned with a person’s intentions than a consequentialist with utilitarian views, but Kant did feel that if you didn’t act according to the Categorical Imperative you could be accused of acting unethically. It was clear that Kant like me was not content with the popular moral philosophy of his day. According to Kant, when we act upon a maxim that can’t be universalized or (willed by everyone else) we are contradicting ourselves. Meaning that without a will that everyone else views as objective then any action taken can potentially contradict one’s self. To further understand Kant’s philosophy I will walk you through a series of scenarios that I have experienced in my life. I can recall several occasions where the categorical Imperative aspect of Kant’s philosophy has shed light on my ethical or morally based actions. One afternoon I was riding down the street and I noticed a few guys struggling with groceries trying to get back to their school. I could have kept going and actually I did, but I decided to turn around and offer them a ride to their destination. Now according to Kant’s good will I acted on a matter of principle, and not to gain reward. There was nothing I expected to gain from my actions. Now if I had asked them for gas money or maybe some sort of payment for the ride then at that point I become inferior according to Kant’s Categorical Imperative. There was another instance when I acted morally and ethically in Kant’s eyes and that was the time I acknowledged an older woman attempting to put air in her tire at Kroger grocery store. Actually at the time I was in need of air for my tire too and the clerk had turned on the machine but before I got there to it she came and was experiencing trouble getting the air in her tire. I politely offered her assistance and she was very grateful and she insisted that I take five dollars for my actions. Now I in fact was not expecting to get paid for this, but she insisted that I take it. I made it very clear that I felt that this was a universal duty of mine to assist at a time when my assistance was clearly needed. She was older and having trouble with the air pump so I felt an obligation to assist her so I did so. Now did I act morally according to Kant’s Categorical Imperative and the good will? Was I superior or inferior? Yes I acted morally because Kant was not concerned with outcome or consequences he only focused on the intent of that particular action. Kant also emphasizes the absolute necessity of separating genuine morality from all empirical considerations. I find Kant’s formula to be a valuable tool but it neglects to define moral law as God-given.

Dual-nitride Quantum Wells Effects on Laser Diodes

Dual-nitride Quantum Wells Effects on Laser Diodes Abstraction: This paper examines the public presentation of optical asymmetric dual-nitride quantum good focused, the sum of visible radiation in the dual quantum good structures with different structural parametric quantities were investigated. Vision charts utilize different mole fraction of aluminium in the barrier beds changes the breadth of the quantum good and barrier across the center in the scope of 1 to 5 nanometer is simulated. The consequences show an addition in the breadth of the quantum good and the rise in the center of the barrier to cut down the breadth of the visible radiation. Keywords: quantum good, nitride, laser rectifying tube. Introduction: The semiconducting material quantum well optical masers have attracted many research workers. This tool is particularly widespread usage in devices such optical masers because of the highly low threshold currents, The narrow scope of the optical maser visible radiation and less dependent on temperature than normal, doing more and more industries are scrambling to optimise these devices is semiconducting material. The light one of the most basic features of a semiconducting material optical maser is to optimise the direct consequence of the external profile such as the efficiency and power end product. On the other manus, when the active bed construction are little plenty energy province in the conductivity set and quantal capacity and merely certain energy degrees are allowed. The thin active country is a great advantage and that is that the entire figure of bearers required to obtain a denseness of transparence in the active quantum good laser than conventional laser proportion of t he thickness of the active country. [ 1 ] Broadband spread stuffs and elements ( AlN, GaN, and InN ) associated with much success in optoelectronic devices, particularly in the present decennary have, Although these stuffs belong to the group, and ionic substances are polarized. There is a really big electric field in the way of growing of nitride stuffs for their piezoelectric consequence and self-generated polarisation. [ 2 ] Working In this paper the asymmetric double quantum good that the connexion is created, the undermentioned explains: AluminumtenTabun1-xN /GaN / AltenTabun1-xN /GaN / AltenTabun1-xNitrogen Fixed breadth of barrier and the breadth of the two Wellss will changed from 1nm to 5nm. It is deserving observing in this reappraisal due to the symmetricalness of the quantum Wellss of the effects of self-generated and piezoelectric Fieldss is neglected [ 3 ] . To cipher the first optical moving ridge map and the energy set is seeking to make, the Schrodinger equation for a atom in asymmetric quantum well is expressed as follows: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . ( 1 ) Where m( ten )is the effectual mass depends on the location of the well and barrier, U ( x ) is the profile represents the set construction. In work outing this equation finite difference method, the job with boundary conditions in a peculiar matrix becomes a value. Particular values of this matrix, the allowable energy systems and particular maps of the matrix, Particle wave map is the same [ 4 ] . A measure alteration from high to low degrees seen in Step 1 Angstrom energy degrees and beckon maps are accurate. To go on working, it is necessary to find the place of the Fermi degree by the degree by and large related to the injection of bearers and therefore a individual optical maser solution, the denseness of the bearers and so, degrees Dirac-like signifier of the Fermi distribution map achieved [ 5 ] . Song equations will be as follows: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . ( 2 ) Where Ne the denseness of bearers, I current injection, ? bounds factor, ?ggroup speed equal to C/neff, gThursdaythreshold addition and as gThursday= ?I+ ?mwere as follows: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ( 3 ) And Np the denseness of photons, Rsp self-generated emanation rate, Rnr non-radiation emanation rate, ?p photon life-time, which is equal to †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ ( 4 ) Where degree Celsius is the vacuity light velocity, neff is the refractile index, L is the pit length, R1 and R2 are the pit mirrors coefficient of reflection, and ?i is the internal loss. The rate equations, numerically and by PCBF 4th with MATLAB, come closing quasi-Fermi degrees calculated [ 6 ] . Given these physical parametric quantities can be achieved utilizing visible radiation that is expressed as follows: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . ( 5 ) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . ( 6 ) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . ( 7 ) †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ . ( 8 ) Equation ( 8 ) built-in conductivity and valency sets overlap and some are less than one and really near to one. Harmonizing to equation ( 5 ) when the incident light moving ridge withinvolvement is positive and a photon, energywill be strengthened by the stuff. It can be shown that this inequality is tantamount to the term. The comparative separation of the Fermi degree must be larger than the set spread of the visible radiation in the stuff obtained. For high negatron bearer denseness can be made. The Consequences The construction consists of a barrier were studied type with AlGaN mole fraction x = 0.7, two Wellss of GaN with a thickness of 1nm. A barrier between the quantum Wellss of the AlGaN mole fraction x = 0.2 and breadth of 1nm and eventually a barrier is made of AlGaN fraction x = 0.7 as shown in fig. ( 1 and 2 ) . Figure 1: Schematic of the construction of the survey Figure 2: The moving ridge map and energy degrees for double asymmetric potency Wellss for negatrons. In portion ( a ) can be fixed within the barrier and increase the breadth of the Wellss, the light lessenings as shown figure ( 3 and 4 ) . The cause of this diminution can be explained so that the breadth of the well additions, take part less in emanation and therefore the figure of photons produced by the reduced allowable passages. In portion ( B ) Wellss were fixed within 1nm and the breadth of the barrier will alter from 1nm to 5nm. Plug the center, similar to the alterations good, the moving ridge map and energy degrees and optical efficiency will cut down this consequence as shown in fig. ( 5 and 6 ) . In portion ( degree Celsius ) of the first good presuming changeless breadth and comprehensiveness of the barrier, with increasing breadth as the 2nd good as shown in fig. ( 7 and 8 ) , the visible radiation will be cut down. Figure 3: Optical addition in asymmetric dual quantum good nitride for assorted good width. Figure 4: Change the visible radiation to alter the breadth of the asymmetric dual-nitride quantum Wellss. Figure 5: Optical addition in asymmetric dual quantum good nitride for assorted mid-latitude blocking. Figure 6: Change the visible radiation to alter the breadth of the barrier in asymmetric dual quantum good nitride. Figure 7: Optical addition in asymmetric dual quantum good nitride for alteration in one well. Figure 8: Change the visible radiation to alter the breadth of an asymmetric dual-nitride quantum Wellss. Decision This paper examines the asymmetric dual quantum good nitride laser visible radiation is focused. Calculations show that the impact on the type of optical maser is really high so that by increasing the breadth of the quantum good and increase the breadth of the barrier, reduced productiveness and increased breadth of the emanation spectrum. Mentions: [ 1 ] Peter, S. , Zory, J. , â€Å" Quantum Well Lasers † , Elsevier, 2012 [ 2 ] Berrah, S. , Abid, H. , Boukortt, A. , Sehil, M. , â€Å"Band spread of three-dimensional AlN, GaN and InN compounds under force per unit areaâ€Å" , Turk J Phys, 30, 513–518, 2006. [ 3 ] Agrawal, G. , â€Å" Fiber-optic Communication Systems † , Wiley Interscience, 2000. [ 4 ] LOEHR, J. , â€Å" Physicss of Strained Quantum Well Lasers † , Springer Science & A ; Business Media, LLC, 1998. [ 5 ] Ivanov, P. S. , Lysak, V. V. , Sukhoivanov, I. A. , â€Å"Advanced theoretical account for simulation of surface-emitting quantum-well optical masersâ€Å" , Int. J. Numer. Model, 14, 379-394, 2001. [ 6 ] Suhara, T. , Semiconductor Laser Fundamentals, Marcel Dekker, Inc. , 2004

The Irish Potato Famine Essay Example | Topics and Well Written Essays - 1500 words

The Irish Potato Famine - Essay Example Let us try to overview the historical context which preceded The Irish Potato Famine, and on ground of this try to find out what principle factors provoked the famine. The Irish Potato Famine is the name of a famine that took place in Ireland between 1845 and 1849, but immediate effects of which were felt until 1851. If we refer to dry statistics, then we may learn that the total number of people who died from this famine is unclear because there were no exact historical records. However, according to different estimates it is supposed that the general number of victims that can be directly and indirectly attributed to the famine ranges from 500,000 to more than one million (Lyons, 1985, p.14). Aside from the enormous death toll, there were many other social and economic consequences of the famine. Among such consequences were several million Irish refugees who during and after the famine emigrated to Britain, America, Canada, and Australia (Scally, 1996, p.167). Also, as we shall see, the effects of the famine on Irish culture and economy were so great that it significantly changed them. At this point we may begin to wonder whether the very fact that such a profound historical event as the Irish Potato Famine took place can be explained purely by natural causes, or maybe there was an involvement of social, economic, and political factors which contributed to the famine To see if this was the case, let us firstly overview political and economic environment in which the famine happened, and then consider demographic and agricultural aspects relevant to the famine. Speaking of the political context of the famine, we of course must mention relations between Ireland and Great Britain in the middle of the nineteenth century. Since the Act of Union of 1800 Ireland was to be formally represented by one hundred members in the House of Commons in the United Kingdom, which was merely a one-fifth proportion of representation of Great Britain. Moreover, in addition to the low level of Irish representation in the parliament of Britain the needs of Ireland were given a low priority. It was not surprising as most of the members of government had never even been in Ireland themselves. To better feel the situation of that time, we should add that the British dominance was as well fortified by the unification of the churches of Ireland and England, with the ensuing leadership in Ireland of the Anglicans and exclusion of Roman Catholics and Presbyterians from membership in governmental bodies. Only by 1829 was political equality restored in Ireland in certain s pheres. This included the possibility to participate in free trade between the British Isles, and admission of Irish merchandise to colonies of Britain on equal terms with British goods (Otuathaigh, 1972). Now, on ground of the mentioned signs of oppression of Ireland it was suggested by some historians that the Irish Potato Famine was in fact a genocide initiated by the British against Ireland. However, this accusation is dismissed by most scholars as too radical, and instead it is thought that the policies of Britain during the famine can rather be blamed as fallacious, ignorant, and fatal, and that as a significant reduction of population of Ireland was deemed desirable by many British politicians they might just had decided not to intervene in the natural course

Land Law Coursework Example | Topics and Well Written Essays - 3000 words

Land Law - Coursework Example Under the common intention constructive trust, when one cohabitee held legal title to property, cohabitees would share the equitable interests whether or not they had made direct contributions to the purchase of the property provided the non-legal owner could prove that there was a common intention that the parties would share the beneficial interest. Moreover, the non-legal owner must also prove that he/she acted to his/her detriment pursuant to this common intention.2 Isaac can be said to have acted to his own detriment pursuant to a common intention that he would share the equitable interest in the Groove home. To start with, he not only quit his well-paid job to move to the Groove home, he gave up his own accommodations at the time. The common intention is further exemplified by Rose’s statement that she had been looking for someone to share the home with and invited Isaac to be that person. The fact that Isaac move to the home and gave up his job and home to do so clearly establishes a common intention. ... istence of a constructive trust as evidence of a common intention.3 Evidence of a common intention can therefore be constructed out of the facts of the case for discussion. Rose expressed an intention to share the beneficial interest in the Groove home with Isaac and Isaac acted pursuant to that common intention by first making indirect financial contributions and acting in ways that supported that intention to his own detriment. Secondly, and at a later stage, Isaac made direct contributions toward the purchase of the Groove home by discharging the mortgage and taking up household expenses. Thirdly, with Rose’s approval Isaac spent 60,000 pounds on further improvements to the property. In the first two instances, Isaac freed up Rose’s own disposable income. In the third instances, Isaac improved the value of the property. This would provide evidence of the acquisition of a beneficial interest in the home pursuant to a common intention.4 Arguably, a resulting trust will be implied out of the direct financial contributions made by Isaac in discharging part of the mortgage obligations on the Groove property.5 Ultimately, the question is whether or not in all the circumstances it would be unfair or unjust to permit Rose, the legal owner of the property, to now treat the ownership of the Groove property in a manner that would encroach upon the acquired equitable rights of Isaac. As stated in McKenzie v McKenzie, a constructive trust will arise: Out of, and is equity’s way of giving effect to, the common intentions of the parties regarding allocation of the beneficial ownership.6 Ultimately, the courts will imply the existence of a constructive trust in circumstances where it would be unjust or fraudulent to permit total beneficial interest in the property to the

Multi project assignment Essay Example | Topics and Well Written Essays - 4000 words

Multi project assignment - Essay Example The successful completion of projects and tasks is found to often be as a result of the combined efforts of the various members of a given team. It is important for teams to ensure that they are able to work as a single cohesive unit so as to be able to be effective and successfully manage to achieve the team’s goals. Some of the good things that were seen to happen to the conglomerate team during the course of the game were that the team members showed good cooperation and were able to communicate effectively and unite to work as a team exhibiting sufficient harmony and trust in their work. The groups were also able to effectively deal with some of the risks such as the potential failure by suppliers to make deliveries in good time and the risk of faulty products. In addition to this, changes were well received by the team members who effectively adapted and ensured that that the processes proceeded flawlessly. Communication The open communication of both information and idea s is widely perceived to be an integral aspect of effective team functioning. Good communication between team members is seen to be associated with a number of outputs that are commonly attributed to positive communication between team members, these outputs are seen to typically include good project performance, innovation as well as commercialized products and patents (Neider, 2005). After having been assigned into our respective groups by the tutor, My fellow Conglomerate group members and I met to develop a possible strategy on how we would be able to tackle the exercise that we had been assigned. Having been selected as the group’s PMO, I was tasked with the key responsibility of ensuring that I offered adequate help to my fellow group members to help them calculate the overall and total budget. We managed to elect a PM for our group and the various pairs of the different member countries set off to discuss on the possible strategies that they would use so as to be able to effectively control the timelines and budgets of the country for which that they happened to represent as council members. During this initial meeting, considerable time was spent setting both the deadlines and milestones that the various council members in the different countries were supposed to achieve. In my capacity as the PMO, I also took time to painstakingly highlight individual project objectives for the different council members and upon ascertaining that all the group members clearly understood their assigned roles. All the conglomerate team members actively contributed to the general development of individual checklists that would be used by the team members so as to avoid any eventually of their overlooking critical aspects of their projects. The group had an efficient communication strategy as the team members, the PMO and the PM were able to communicate with each other during the frequent meetings that were scheduled to be held briefly on a daily basis. In the even t that a matter happened to arise, it was possible for the members, the PM and the PMO to communicate via email and phone calls. The team members were able to debate on and unanimously agree on an agreed timeline for the different stages of the projects by different countries so as to minimize any eventuality of the country’s having to spend on the projects while at the same time avoid penalties resulting from reassignments and cancellations of bookings.

Economics - to develop an understanding of what has happened in the Essay - 1

Economics - to develop an understanding of what has happened in the economy of the United Kingdom over the last two years - Essay Example The GDP of a country signifies the country’s overall growth. This indicates the heightened level of the economic activities and the high demand for the currency. The increase in the GDP always raises questions regarding the raised inflation levels as well which acts as an indicator to the monetary authorities to increase the interest levels within the country. The GDP and Inflation are normally based on two main concepts a) Consumer Prices Index and b) Retail Prices Index. The United Kingdom has seen a growth in the CPI over the years so as in the RPI. According to the national statistics, the CPI increase has been 5.2% and that of the RPI has been 5%. The increase in CPI and RPI is based a lot on the government and Bank of England contributions and looking at the stats it is very evident that the two have been contributing positively to the growth of the country (National Statistics: Inflation, 2008). The graph shows the growth over the past 4 years and if noticed there has b een an increase however this is expected to fall drastically over the next year. The Government and the Bank of England have made solid efforts to help the economy of the country. After studying the economy for the period 2006 – 2008, it has been noted that the Government and the Bank have played a very important role in the growth of the country’s economy. There have been constant efforts from the Government and the Bank of England to help the banks improve the current situation the government has taken steps of 50 billion pounds plan to nationalize the banks partly and also a promise of 250 million pounds has been made in the future. The Prime Minister has referred to this as a radical plan to assists the banks recover and get back into the normal course of business at the earliest. The Bank of England on the other hand has made available at least 200 billion pounds as short term loans to help

On Eating Roadkill, the Most Ethical Meat Essay Example | Topics and Well Written Essays - 500 words

On Eating Roadkill, the Most Ethical Meat - Essay Example Some researchers argue that factory-farmed meat has various effects on the environment. Therefore, road kill meat should be made permissible for as much as it is less harmful to the environment. Also, according to (Buhler 1) most roadkill meat goes to waste since people do not consume it. By making it acceptable to eat road kill meat, the waste would be reduced, and less harm would be done to other animals. Game meat is also the healthiest among other meat and eating it would save lots of cash in many families.If the road kill meat is not fresh and healthy, it can lead to various complications. One, it can lead to foodborne illnesses. For instance, a deer killed by the roadside might offer risks of infections like Toxoplasmosis gondii, chronic wasting disease, and other deer specific infections. Moreover, other roads kill meat like raccoon and squirrel might be carrying diseases related to their species. Another risk that might be experienced if people are allowed to eat road kill me at is bacterial contamination. Bacterial contamination occurs due to vehicular collision and considering that most ruminants have E. coli 0157, a chance for torn intestines and ruptured bladder leading to a gut spillage would be a concern.If eating road kills meat would be made obligatory and socially acceptable, the following guidelines should be taken into consideration. First, if a person happens to run over an animal, he or she should report to the game authorities before handling it.

Britain and the empire The Great Irish Famine Essay

Britain and the empire The Great Irish Famine - Essay Example This essay will focus on Christine Kinealy’s findings on the famine, mostly related to the relationship of Britain and Ireland during the years of the famine including relationship of the famine with churches, with monarchy, and the nationalist movement. Ever since the famine occurred in 1845, there have been a number of books and literature works published on it, yet the work of Kinealy has taken the famine literature to another level. Kinealy uses many sources and research materials that were otherwise not used to evaluate the famine. With these sources, she demonstrated another aspect of the famine with the relationship of Ireland and Britain during the famine. She focused on the role of the government and also on the importance of saving lives through private charity. Another aspect which Kinealy focuses on is the food supply which no one had ever discussed before. She talked about how Ireland produced enough food even after the potato blight. It was her work which gave a new vision to the impact of the famine and the aspects which were given least attention. The book is an evaluation of Kinealy’s survey A Death Dealing Famine which she conducted in 1997. Her intention towards this book was not to give a general history, but to examine the famine through the number of different contexts and through her narrative. On her research of different contexts, there is new material presented on charity, memory, and the religious response. The interpretation of Kinealy is identical to the controversial claim in 1997 that Ireland had in reality not suffered with deficit of food and the famine was artificial. Kinealy carried out a lot of research on the famine and chose to write about her ideology. Her book was highly criticized as it gave a different yet true picture of the Irish famine after about 50 years of misinterpretation. Her view and research actually

Health Promotion Essay Example for Free

Health Promotion Essay This essay will begin by discussing the different definitions of health that have been put forward, and will also discuss the necessity of health promoters to be able to understand why there are differing definitions of health and the importance of the difference in our understanding of what health means to the individual. There have been many definitions of health, which include phrases such as ‘absence of disease’, and ‘ability to cope’. The World Health Organisation (WHO) (1946) gave its definition of health as ‘a state of complete physical, mental and social well-being, and not merely the absence of disease or infirmity’. However, it is very difficult to define health due to its complexity and broadness. Health and well-being can be described as the absence of physical illness, disease and mental distress. This is a negative definition of health and well-being, as it is impossible for a person to free from illness or disease. Health and well-being can also be described as the achievement and maintenance of physical fitness and mental stability. This is a positive definition of health and well-being or health and well-being as being a result of a combination of physical, social, intellectual and emotional factors. Stimson and Webb (1975) carried out research which suggested that people have their own private comments on their own ill health, compared to what they chose to tell their doctors. The research indicated that people did not always believe or accept the medical explanation given for their illness. The study suggests people hold their own views and hold their own explanations for ill health. (Doyal. L. at el. (1991) A Theory of Human Need. London. Macmillan) Health promoters have to collect a significant amount of information before they can put out a campaign on a particular disease. They have to look at health models and their approaches and even statistical information from CENSUS reports, death certificates, survey’s, and even General Practitioner (GP) records and so on. The World Health Organisation (WHO) defined health promotion as ‘enabling people to gain control over their lives’ (WHO 1986). There are four approaches to take in to consideration before putting together a health promotion campaign, and they are: The medical approach: this focuses on activity which aims to reduce morbidity and premature morbidity. Activity is targeted towards whole populations of high-risk groups. This kind of health promotion seeks to increase medical interventions which will prevent ill health and premature death. The medical approach is conceptualised around the absence of disease. It does not seek to promote positive health, for example ‘Smoking advertisement’, smoking adverts only advertise damage the body will develop through regular inhalation of tobacco. This kind of promotion can be criticised for ignoring the social and environmental dimensions of health. In addition, the medical approach encourages dependency on medical knowledge and removes health decisions from people concerned. The medical approach also relies on having an infrastructure capable of delivering screening or an immunisation programme. This includes trained personnel, equipment, laboratory facilities, and information systems which determine who is eligible for the procedure and record uptake rates. And in the case of immunisation, a vaccine which is effective and safe. The educational approach: the purpose of this approach is to provide knowledge and information, and to develop the necessary skills so that people can make their own informed choice regarding their health behaviour. The educational approach should be distinguished from a behaviour change approach, and that it does not set out to persuade or motivate change in a particular direction. However, this will be the service user’s voluntary choice, and it may not be the one the health promoter would prefer. The educational approach is based on a set of assumptions about the relationship between knowledge and behaviour: that by increasing knowledge, there will be a change in attitudes which may lead to a change in behaviour towards a healthier lifestyle. To provide educational information to clients regarding health and well-being, provisions would have to be put in place, through the following resources: leaflets, booklets, visual displays or one-to-one advice with their own GP. By providing these sources this may provide opportunities for people to share and explore their own attitudes towards health education. Empowerment: This approach helps people to identify their own concerns and gain the skills and confidence and for the person to act upon them. Social change: this approach recognises the importance of social-economic environment’s in determining health. Its focus is at the policy or environmental level, and the aim is to bring about changes in the physical, social and economic environment which will have the effect of promoting health. This approach will also look at social class, the promoter will take in to consideration people’s gender, race, ethnicity, sexuality, working, unemployed and so on. Basically the social approach will look at theories that are linked to social class and determine whether or not, that poverty and low social class are the reasons for high mortality rates linked to a specific disease. This is when the promoter will now go away and put together his/her campaign. The Acheson Report (1998) shows that there is an existence of health inequalities and their association to social class, in this report there is data, even though there is a down fall in mortality, the superior classes take in to account more rapid mortality deterioration. Also The Black Report (1980) shows that there are higher levels of poverty in the lower class and higher death rates due to ill health, the higher social class live in a more advanced area which is much more suitable for living conditions, but in contrast to that, people who live in a higher class seem to live in the centre of a city which is much more prone to pollution. LO2 Whether we come from poverty, working class or a higher class background, there are many health influences all around us, for example the environment we live in can influence our health; for instance, living with a partner who is controlling can impact on the stability of mental health, living in a city centre can influence poor health due to pollution (inhalation of fumes from motor vehicles and fuel plants). Although living in a higher class society can have a positive effect on better healthcare, there are still factors of negative influences on health and well-being. Smoking, eating the wrong types of food, lack of exercise, no socialisation, alcohol, misuse of drugs, all these things can have an enormous negative effect on our health and well-being. However eating the correct foods (5 ADAY) and consuming the correct portion size as well as combining at least 30 minutes of physical activity a day can have a great deal of positive’s upon our lifestyle. For instance exercise is good for the brain as well as the body. According to NHS Choices (2013) ‘by eating five portions of fruit or vegetables and just 30 minutes of activity a day, will increase the secretion of Serotonin within our brains’. Serotonin is a hormone found in the brain, it influences our mood, sexual function, appetite, sleep, memory and learning, temperature regulation, and some social behaviour. So we could say the more Serotonin we produce the healthier the brain becomes, which results in a happier you. LO3 For the third and final part of this essay I am going to talk about the political side of health promotion within the UK and take a look across the globe at other parts of the world. Health Promotion is everywhere we look, especially in the media. We see it every day in the news whether it be on the television or in the newspapers. Health Promoters plan and develop ways to help people to change their eating and exercise habits to improve their way of life. There are lots of Health Promoters today that campaign against unhealthy living. Health Promoters give you guidance to a healthier lifestyle whether it is help with eating habits, smoking, alcohol intake, oral health, physical activity and mental health. Each and every one of us will indulge ourselves in to a habit and put ourselves at risk of chronic diseases at some point in our lives. According to Dr Robert Beaglehole (2011) â€Å"The real tragedy is that more hasn’t been done to avoid this epidemic, as overweight and obesity, and their related chronic diseases, are largely preventable†. Approximately 80% of heart disease, stroke, type 2 Diabetes, and 40% of cancer could be avoided through healthy diet, regular physical activity and avoidance of tobacco use. † This is why Health Promotional campaigns are important, as it gives us a better outlook on life and can also expand our lives too (Huffington Post) 2011. Health promotion is an important element of the governments health agenda. On forming a new government, the new labour set public health policies in line with its health agenda. Out of this rose a new white paper Saving Lives: Our Healthier Nation, which sets ambitious targets for life expectancy to be increased, and inequalities in health to be reduced. The Labour Government plan to achieve this through its public health policy in a third way (Connelly 1999). ‘Labours policies are aimed at strengthening communities, and encouraging individuals to seize opportunities and take responsibility for their action’. The Government hopes to improve the health of individuals by reducing health inequalities through health promotion. By doing so the Government will look at a range of different sources of information before they decide the need of a health promotion campaign. The Government have their own facilities to obtain information such as up to date statistical evidence via the website www. direct. gov/statistics . They can also obtain information from Registry Offices, such as marriage certificates, death certificates and birth certificates. By doing so, the Government will acquire accurate results to continue lobbying the new health promotion campaign needed to address the UK to improve quality of life. Before the campaign can be given the go ahead to become a final document, the Government have to look for ethical errors. For instance is the health promotion campaign fair to all people who are involved, meaning, does the campaign aim its information at all service users or is it aimed at a particular generation, gender, culture and so on. For a health care promotion to be respected it has to be aimed at everyone regardless of the persons background. By involving all service users, promoters can eliminate discrimination and visually display that equality and diversity are no longer an issue within our society especially in the health care sector.

Importance of ‘True and Fair View of Financial Statements

Importance of ‘True and Fair View of Financial Statements Introduction This essay focuses on the definition of the ‘true and fair view’ and how to use in accounting practically. In my opinion, ‘true and fair view’ is essential in the real world of accounting because the company has to provide reliable and relevant information to demonstrate its actual financial situation in financial report. However, from December 2013, the ‘true and fair view’ is not defined in Corporations Act s. 295(4)(d) and other regulations or legislations. This is because it has been a controversial debate towards whether the exact nature of ‘true and fair view’. Therefore, the following essay will explain the importance of the ‘true and fair view’ in terms of the appropriate disclosure of material matters in financial statement and the frustration in terms of the definition as well. What is True and Fair? The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance. The other is ‘present fairly in conformity with generally accepted accounting principles’ (GAAP). The mainly prescriptive literature suggests that each regime that requires compliance with ‘true and fair view’ tends to address and interpret the concept according to specific historical, social, cultural, political and economic roots and environments (Deegan Michael 2012). The nature of truth, whether absolute or relative, it is the existence of a reality, an unquestionable thing, or as an abstract concept, either dependent or independent of believers. The interpretation equated with the truth and fairness to the relevance together with adequate disclosure in financial report. In accounting concept, ‘True and fair view’ indicates that the financial statement must not contain material misstatement and actually reflect the financial performance and position on the company(Deegan Michael 2012). To be specific, ‘True’ means the financial statement accord with the reality and formal reporting framework such as conceptual framework and free from any unreal information which could mislead the users. ‘Fair’ means the information in financial statement do not include any personal prejudice or bias thus it could reflect the economic substance or transaction. The Importance of True and Fair in Accounting The Corporations Act requires the accountants to provide true and fair information so that the accounts of the company can convey a true and fair view explicitly. Under s. 297, it is required that the financial statements and notes should to give a true and fair value of the entity’s financial position in the financial year. Moreover, s. 308 requires auditors to give a true and fair view in the annual financial statements and comply with accounting standards. Beside to the Corporations Act, Chastney (1975) suggests that fairness means that, in order to achieve a true and fair view financial reports should present information both impartially and in a manner that a reader can understand clearly. The concepts of truth and fairness are of great significance to ensure the accounting information to be reliable. The information reflected in the financial repot includes the measurements of assets and liabilities, the calculation of profit and capital, as well as the actual quantities involved in business activities (Ryan 1988). The information disclosed in financial statements should be fair to shareholders, public and other related stakeholders. Thus, directors and auditors in a company have an obligation to comply with the ‘true and fair value’ in all accounting activities. For example, four particular information should be disclosed in the financial statement. These information are required to be true and fair to reflect the financial performance and position of the company. The four information needs are:capital maintenance, stewardship. Liquidity and net realizable value. From the perspective of true and fair, these four information are required as follows: Capital maintenance need to satisfy the needs of shareholders for disclosing the annual profit legally available for dividend, retained profit and the amount and form of paid-up capital. Stewardship need to satisfy the needs for disclosing the results achieved by directors from the use of funds and whether the investment are following the objective of the company (Power 2010). Liquidity are quired to serve as an indication to the solvency. The information should clarify the abilities of companies to met liabilities in short term, the amount of bank overdraft and the amount of any securities to secured company’s debts (Chastney 1975). Net realizable value disclosure are needed to make sure shareholders do not sell their shares which are parts of net realizable value but was available to the company. Under these interpretations, the measurement of periodic profit based on detail monetary model, which elaborate the demand and actual application of how fairness reflected in the financial statement (Gaffikin, Dagwell Wines 2004). Moreover, all the measurements should be internally consistent and comply with the applying of the accounting System.The value of the true and fair view also reflect the compliance of the transactions with relevant regulations, statutory provision and other accounting standard. For example, the accounting policies applied in the organization should be appropriate to a accompany’s business, and the acquirements and recommendations in accounting standards can be practical in the use of achieving company’s actual financial objectives (Aisbitt Nobes 2001). Specially, AASB 1001 requires the accounting policies should to ensure the substance of the underlying transactions or other events , satisfying the concepts of relevance and reliability (AASB). This demands the actual economic nature and effect of the events to be reported. At last, the truth and fairness also make contributions to the company’s decision making. This is because the relevance and reliability has b een ensured and the managers can predict the future perspective according to the useful information reported in the financial statement (Ijiri Jaedicke 2004). How to define True and Fair? However, True and fair concept is not yet defined by authority, also some way to define that in view of its relationship to the various components of a true and fair. (Lee, 1982) There is also no legal concept prescribe the notion of true and fair. Sometimes the application of ‘true and fair valve’ go far beyond of technical rules of accounting (Aisbitt Nobes 2001). For example, stemming from the meaning of ‘compliance with the facts’, ‘truth’ refers to ‘empirical correspondence’ in accounting terminology. But in practical accounting, the value of truth is not limited to its literal definition. It also expand to deductive validity in audit process. Further more, the application of fair also involved in the appropriate general accounting model for measurement of periodic profit and capital. That is to say, there is no fixed standard to rule what is exactly the meaning of ‘true and fair value’ in practical accounting. On the other hand, although true and fair view is really essential in accounting framework, however, in real life sometimes it is quite hard for the accountant to make absolute right decision in terms of following absolute truth and fairness. For example, in the process of determining the depreciation, several methods are available such as declining balance method, maximum amount method, multi-level method and the basic method (Ryan 1988). In most cases, several options are accessible and reasonable, but different methods could lead to different calculation answers, affecting the estimation of company’s financial performance. When the accountant put the formula into the reality, they have to take into account the company’s position and financial performance target, then making the optimal decision (Lee 1982). In this situation, the concept of ‘true and fair view’ do not have fixed rules and the accountant may use the professional judgment to make the final decision. Conclusion To conclude, true and fair value are of great concern in accounting, especially in financial statements. The idea that true and fair value measurement is part of professional identification in terms of the releasability and relevance of the information disclosed in the financial report. However, in most cases, the technical standard setting of true and fair value are not obvious and uniform, which address impediment to real practicability of the interpretations. This is because the notions of relevance and reliability cannot be defined independently of the whole accounting system and are always subject to changes (Power 2010). Reference list Aisbitt, S Nobes, C 2001, ‘The true and fair view requirement in recent national implementations’, Accounting and Business Research, vol. 31, no. 2, pp. 83-90 Australian Accounting Standard Board 2010, Complied AASB Standard AASB 117, Australian Government Australian Accounting Standards Board, Australia. Chastney, JG 1975, True and fair view: a study of the history and meaning of true and fair and a consideration of the impact of the fourth directive, Institute of Chartered Accountants in England and Wales, London Deegan C., 2012 Australian Financial Accounting, 7th ed, McGraw-Hill, Nth Ryde Gaffikinà ¯Ã‚ ¼Ã…’ Mà ¯Ã‚ ¼Ã…’ Dagwellà ¯Ã‚ ¼Ã…’ R Winesà ¯Ã‚ ¼Ã…’ G 2004à ¯Ã‚ ¼Ã…’ Corporate accounting in Australiaà ¯Ã‚ ¼Ã…’ 3rd editionà ¯Ã‚ ¼Ã…’ University of New South Wales Press Ltdà ¯Ã‚ ¼Ã…’ NSW Ijiri, Y Jaedicke, R 2004, ‘Reliability and objectivity of accounting measurements’, The Accounting Review, vol. 41, no. 3, pp. 471–483. Lee, TA 1982, ‘The will-o-the-wisp of true and fair’, The Accountant, vol. 187, no. 5601, pp. 16-18. Power, M 2010, ‘Fair value accountin: financial economics and the transformation of reliability’, Accounting and Business Research, vol. 40, no. 3, pp. 197-210. Ryan, JB 1988, A True and Fair View: A Revised Accounting Interpretation, University of Wollongong, Wollongong

The Truth About Journalism Media Essay

The Truth About Journalism Media Essay Journalism, a profession of unveiling truth, bringing facts in front of people has been under discussion for quite a while. The main reason why media and journalism has attracted so many spotlights in recent years is the freedom of speech and independence of media from any governmental influence. It was a profession of honor, now has become a taboo in some of the societies. Should journalism be verdicts or just another literature in a hurry? Journalism has been a respectful profession not just a game of mud splashing and money making in no time, it was a source of information for the people belonging to that nation. It should be so today as well as tomorrow. What is journalism in real? Is it just the challenge of satisfying the space or it is a discipline of assembling, authenticating, covering and analyzing information drawn together regarding current events, including development, problems and people? Journalism informs society about itself and makes public that which would otherwise be private (Tony Harcup, 2004). Those who practice journalism are known as journalists. Journalism plays a vital role in society. Different journalists have different viewpoints, some say that it is important to go in depth of the issue and trace back its history, while others say that it is not important to know the history of power and authority however only to put the fact as it is in real is foremost important (Tony Harcup, 2004). Supportive arguments with documented evidence Journalists who think that it is vital to find out about the history of politics and power related to any issue in a certain place hold this perception because of many reasons. Firstly knowing the societies through their own perceptions is very necessary. Until a person understands the historical context of that area or society, it will be very difficult to judge their behavior and give a verdict about what is being done wrong here. Learn from the article Different societies have different norms and values. They think differently and act differently, for them there might be something wrong which is right in our society. So to decide whether this should make the newspaper as someones gossip, it is necessary to find out about the right and wrong from the eye of the commoner (Bird, E. 1990). Supportive arguments with documented evidence If journalists are to live up to the principles of their occupation, they need to glance further than the expected confines of politics and journalism as they now survive-limits which, in large gauge, they themselves have set since they take pleasure in a relatively elevated extent of autonomy in democratic societies. Too often, the master narratives are about disagreement, and winners and losers, which in turn produce the shallow story that not passes to effect necessary social change and development (Ron Smith, 2008). Learn from the article News, issues facts and information about a society does not hang outside in just some ethereal way that journalists pass it on. News is not a commodity to be sold or that can be apportioned for readers and viewers. This is the point where a journalist comes in and extracts the important matter and makes it into news. For that understanding the cultural, historical context of the society is most important. There are journalists who do not think that it is important to understand the context and background of the news before making it public. They believe that truth and honest facts should reach the nation as they are in real. No manipulation should be done to the facts to show the concerned people in a positive spotlight. Facts should be made public no matter how gross they might be. Supportive arguments with documented evidence These types of journalists think that in journalism, assertions should be reported as if they were true, whether or not they have been stranded in a thorough process of confirmation. In fact, the assumption is such a fundamental constituent of all journalism that it extends to both so-called excellence and tabloid reporting. Learn from the article A tabloid story is accurate if it realistically reports what was said or printed by sources. By this standard much of what is written in tabloids can be claimed to be extremely accurate including, one might add, the declaration of experts on alien abductions (Bird, 1990: 378). Wilkinss argument, then, is a call for a much more sophisticated understanding of what comprises truth and fact than journalists are typically armed with. I as a person interested in journalism would rather prefer the truth based journalism. No doubt that the historical contexts are very important but now the political conditions all around the world has worsened so much that giving the right facts and timely information to the public is more important. Learn from the article Honesty is integral part of journalism which is for what the public and nation keep their eyes in search for. Whether the news is related to local and common people or any breaking news about the well known figures of the state, the news should be authenticated and should be without any manipulation. Learn from the article Recently in Jamaica there was uproar about the government that it sold the Sandals Whitehouse hotel to Gordon Butch Stewart. One week after this announcement that Cabinet has approved the proposed sale of the five-star Sandals Whitehouse hotel to Gordon Butch Stewarts company, Gorstew Limited, the office of Contractor General has asked to halt the sale. It must be made unmistakably obvious here, that the contractor general is entirely correct when he says his office, the Office of the Contractor General, is an autonomous anti-corruption commission of Parliament which is authorized by law to perform enquiry into the award of government awards and to make sure that everything is above board (John Maxwell, 2010). Learn from the article He is right again when he says that it is against the law for a contractor general in the effect of his authority, to be subject to the dictates, direction or control of any person or authority. He must be totally satisfied that the Gorstew deal is in the best interest of the country and complies with all the necessary protocols and rules. Supportive arguments with documented evidence The transaction of the embattled Whitehouse hotel in Westmoreland to Gorstew has obtained many remarks with some quarters laboring under the misinterpretation that it is a sweetheart deal that is injurious to taxpayers. Learn from the article The news channels and news papers are making this issue their front page headlines, no matter that the government is involved in the deal of this sale of the hotel, the facts and figures related to this matter has been made public with entire openness, may be with not so much honesty, only to get the high rating on news channels and papers, yet these facts reach the public knowledge. Learn from the article Journalism is a tool to effect the needed change in society.   But unluckily, with the course of time, its real meaning has gone astray. Today, for the so-called journalists, robust salaries and of course, quick promotions alone, matter. And the insincerity is that while publishing any news what concerns them most is that they should beat their counterpart. The purpose should be to take on the troubling rudiments and explain to people who bank on the media to keep themselves knowledgeable and updated. Its not at all a felony to provide amusement but if it starts corrupting the roots/base obviously it will raise many eyebrows.    Journalism is sometimes said as the mirror of any society, but this was the ideology long time back, now it has changed. According to Thomas Jefferson I do not take a single newspaper, nor read one a month, and I feel myself infinitely the happier for it  People think that newspapers and media has gained too much freedom that it has forgotten the ethical values. Supportive arguments with documented evidence Journalism in the 20th century was explicitly an instrument of state control; this gave way to its becoming comparatively independent however it still remained liable to manipulation by those in power. This means that the conventional role of the journalist may actually become evanescent within a decade (E Quinn 1980) If the role of the journalism is to help us make decisions in national affairs, then we could ask for fewer retrospective stories and more challenging questions about governmental activities plans for the future and instead of only raising our eyebrows to communicate our anguish, we should get up against it so the line of work regains its lost grandeur. Though it sounds studious, I dont see any other solution. If we have an unflinching desire, I think we can do it (DB Bobrow 1973) Conclusion Journalism is a revolutionary aspect where individuals can decide to spread the truth, or make their own. Governments dont need liberated press, but liberated journalism needs egalitarianism or democracy. Free journalism is simply unattainable without one. A democratic system would be unachievable without trying to incorporate the community into governmental dealings. A French novelist once said, Free press can, of course, be good or bad, but, most certainly without freedom, the press will never be anything but bad. Journalism, for healthier or for poorer, is the best paradigm of the freedom of individuals and the significance of free deliberation in a dictatorship. If we can come to a conclusion why society needs to be well educated about the issues, matters and troubles going on in the world, then we can ask what kind of journalism they need and how they should use the existing media. It is our by and large conclusion that raising questions would be the superlative way to encourage debate among journalists and political theorists.

Corporations and How They Govern Our Lives Essay -- Business, Marketin

The existence of large corporations has become a way of life for most of us. We have grown up around these companies as they have come to dominate our lives. These large corporations have taken over many facets of our lives. The purchasing power of large corporations has given them an unprecedented degree of power over many aspects of our lives. â€Å"They determine what we eat, what we watch, what we wear, where we work and what we do.†(Bakan,5). Corporations, who are not considered humans, are raising our children and dictating what is eaten, bought, worn and what is cared about. In times gone by, humans were shaped by their family and culture but now we are manipulated and shaped by zealous marketers whose definitive goal is to maximize profits with a total disregard to any social responsibility. There is, however, a growing trend of corporations who engage in community work and are enthusiastic on protecting the environment. â€Å"IKEA focuses heavily on sustaina ble forestry as you would expect from a furniture supplier that uses a lot of wood and is changing the lives of 80,000 children which is still a big accomplishment.† (Barner, 59-60). Ultimately, the employees of such corporations as well as the consumer of these companies want to actively participate in the social responsibility initiatives of the corporation they work and buy from. Corporations, through the use of their excessive marketing strategies and with relatively little risk placed upon them, corporations are able to project their power and influence on society as a whole as well as upon all aspects of governments. Since the early twentieth century, large corporations have become part of our economic makeup. A corporation is a separate legal entity that... ...emains, can a corporation work for both the betterment of society and at the same time make a profit? There are a handful of corporations that are coming around and understanding that if they want to be around for the long term, they need to make adjustments to the way they operate their businesses. With all the recalls in the media, Consumers are getting fed up with these establishments because these recalls were primarily caused by shortcuts on the company’s part and total disregard for our health and welfare. Today, mindfulness and genuine concern for the consumer’s health and safety needs to be a Corporation’s number one priority mission if they are to continue its profitability. Ultimately, at the end of the day, the thing that most of us really want is a decent place to live, a secure income, untainted food, proper education and good health care.

Hard times :: essays research papers

Hard Time To be young is to be mischievous. There has probably never been a time in history when young people did not occasionally steal, damage property, runaway from home or school, assault other people, or act disrespectful to adults. Within the past three decades, judicial decisions, legislative amendments, and administrative changes have transformed the juvenile court from a nominally rehabilitative social welfare agency into a scaled-down-class criminal court for young people. Webster’s Dictionary describes juvenile delinquency as juvenile conduct â€Å"characterized by antisocial behavior that is beyond parental control and therefore subject to legal action.† (Grinney 14) Delinquent behavior in teens existed way back in the Middle Ages and Renaissance. This definition shows that 19th- century American society had determined it was suitable to take legal action against intolerable youthful behavior. What the definition does not disclose is that thoughts about what that legal action should be were changing quickly. By 1900, 36 states had separate restraining facilities for juvenile offenders. In the beginning, these facilities were built for a dual purpose. They were developed as a way to take away difficult children from society while keeping them away from adult prisoners who were likely to persuade them even more negatively. The courts also hoped that such facilities would help children find the formation and the ethical guidance they needed to improve there ways. However, these institutions were actually better than prisons. Moreover, youngsters were often immediately taken to them-without an official trial-by the courts, the police, their parents, or their guardians. When these types of facilities were not accessible, children were sent to adult jails and prisons for every kind of offence, from common disruptiveness to assault with a lethal weapon. In 1870, Boston began having separate hearings for offenders under age 16, and New York City soon followed. In 1899, Illinois became the first state to create a juvenile court system. Other states rapidly did the same. Supporters of the juvenile court system did not want young people to associate with adult criminals in institutions. One of the major goals of the juvenile court system was to keep young offenders out of institutions. This system promoted the term juvenile delinquent in order to differentiate between an adult criminal and a mischievous child who may of may not be guilty of criminal behavior. According to James S. Coleman, the juvenile court system introduced a totally new purpose. Its purpose was to revitalize the child rather than to discipline him or her.

Gross Domestic Product GDP

The Gross Domestic Product (GDP) of a country is commonly defined as the total market value of all final goods and services produced in a country in a given year. The fact that it is measured regularly and quite consistently in practically all countries of the world allows a direct comparison of the standard of living in individual countries. The frequent measuring also makes it possible to quickly recognize changing trends. For example, it is used to determine whether an economy is growing faster or slower than in the previously measured period and to compare it with other economies in the world. When GDP is calculated in relation to the population of a country, one speaks of the average GDP per capita. This is often used as an indicator of a country’s standard of living. However, as a measure of the standard of living in a country, GDP has its limitations and shortcomings. ? It does not differentiate between economic output that actually benefits the population and economic bads in a country, such as, for example, expenses for warfare, pollution-producing industries, etc. It does not include unreported activities such as illegal trading or black-market labour. ? It does not reflect non-market activities such as unpaid housework, childcare, and care for the elderly at home, community services or similar activities. The distribution of wealth within a country can be very uneven. When there is a high concentration of enormous wealth in a very small group, and the vast majority of a population is very poor, the average income may be relatively high, although the standard of living of the majority population is low. GDP can only measure the material standard of living, without taking into account the quality of life as perceived by each individual, which cannot be standardized across a population or countries. ? Economic output can increase due to technological advances requiring less employment, thereby decreasing the employment ratio. ? The age distribution within a country may be such that a relatively small group of working-age people have to support a large group of old people, resulting in a lower employment rate and consequently a lower standard of living.

Communication Unit Essay

To build relationships – by smiling, waving or simply saying hello when building a relationship with a new child, new member of staff or new parents settling into our setting. †¢Maintaining relationships – by simply saying hello or goodbye to people and children in our setting is maintaining a relationship which involves a lot of our language and communication use. To gain and share information – which helps us in the way we work. Information we gain and share not only comes from the children but from the parents, families, colleagues and other professionals. †¢To gain reassurance and acknowledgement – by giving children praise, physical reassurance, making eye contact or showing interest in what activity they are doing as well as providing colleagues with reassurance and acknowledgment in sharing new ideas and information. To express needs and feelings – this includes colleagues, parents and children as we need to be able to express our n eeds and feelings in order for needs to be met and for the effective running of the setting. †¢To share ideas and thoughts – this includes colleagues, parents and children such as creative ideas and thoughts. (A. C 2) It is important to establish good relationships with children, parent, colleagues and other professionals to ensure the effective running of our setting which allows for us to plan and meet their individual needs. Those with good communication skills such as body language, facial expressions and ways in which others listen and talk to you, will have strong relationships with parents, colleagues, children and other professionals. Some ways that communication affects relationships are: †¢Sharing and gaining information – as we need to be able to share and gain information to help the effective running of the setting which may include information on how the child is feeling, what interests them, any information to do with their health and welfare such as any allergies, or conditions i. . asthma, learning needs i. e. referrals to speech and language therapist. †¢Settling in – as children would feel uncomfortable settling in until they are comfortable with us which means that finding ways to communicate with the child is important to start building a relationship with them which will help settle them. It is not only the child who may find it hard but their parents also so it is important to find ways to communicate with the parents to build a relationship where they have total confidence and trust in us to care for their child. Supporting children’s play and learning – this depends on the quality of the relationship between adult and child as children play and learn more effectively when they are relaxed and comfortable with those around them. They will also benefit from playing and learning activities with adults through good communication which can allow adults to help them learn new vocabulary, develop different concepts and express ideas. †¢As children get older they will move between different setting s s uch as from day nursery to nursery school which means they will be around different carers during a day. This can be made easier if all adults involved share a good relationship which allows them to communicate easily. †¢Effective teams – as we often work with other professionals it is important for us to work well together and build strong professional relationships as the quality of relationships with other professionals can be enhanced or threatened depending on how we speak to them, react to their ideas or suggestions and the tone in which we speak to them. It is important to have a good relationship as if the relationship has broken down then the quality of service for children and their families is likely to be less effective. Outcome 2: Be able to meet the communication and language needs, wishes and preferences of individuals (A. C 1) This will be seen in observation. (A. C 2) There are a number of factors that early years workers need to consider in promoting effective communication with others as it is essential to consider different communication methods which are the right communication style, although most of our communication is based on face to face interactions there are certain factors we need to consider when using this communication style such as: Environment which is important to think about the location as in a busy and loud environment it is hard to communicate and have a conversation such as for parents and young people we may choose a quiet place whereas with toddlers and young children we need to provide a welcoming and friendly place. Proximity, orientation and posture which helps us to be sensitive towards other peoples needs such as children who we may have a strong positive relationship with may feel better having us close to them but with children who we do not know this might scare or push them away which also requires us o be observe when communicating. Also how to position your body when communicating as to not be so direct when standing right in front of a child or adult as this makes it uneasy to break eye contact which could make the encounter uncomfortable where standing at a slight angle allows it to be less direct and at ease to break off eye contact, although it is not only how you position your body but o n posture also whether standing or sitting as you do not want to seem bored by maybe being slouched down. It is important to think about what signals we give out. Listening skills which is also known as active listening which requires not only listening but observing body language, gestures, facial expressions and other signals that are being sent out by the child or adult. By giving your full attention to the other person is not just listening to what they are saying but on how they say it which is important when encouraging young children’s speech and dealing with parents. Time it is important to not rush communication as children and adults need time to think of how to respond and what they would like to communicate in conversation. A. C 3) This will be seen in observation. (A. C 4) This will be seen in observation. Outcome 3: Be able to overcome barriers to communication (A. C 1) Communication is based on sharing and is important to remember when promoting effective communication is that not everyone shares the same views and experiences such as childhoods, culture, family background or linguistic knowledge. Therefore we can not be sure that our own personal styles of communication will be effective. A number of factors that can affect people’s communication are: Culture and family background affects the way in which people communicate as in some cultures eye contact is interpreted differently and is not essential in the way they communicate as well as family background as each family is different and share their own ways of communicating together such as children who hear bad language at home and repeat it not realising or a child who hears more than one language at home. Some children may come from a loud and confident family whereas another may come from a shy and timid family which affects the way they communicate in childhood and in adulthood. Personality can affect the way in which children and adults communicate as early on we can see children who are more daring and outgoing yet they may not have developed language. Identifying and observing a person’s personality is important to communication as a child or adult may seem not interested or bored where it is actually they do not like to speak in groups or to people they do not know. Literacy which involves reading and writing as some may have developed these to a higher level whereas others may find them difficult for different reasons such as learning difficulties or language barriers. ICT knowledge which involves sending and receiving emails, having internet phone conversations or accessing and uploading photos or video clips. Although some people may share them same difficulties they may have with literacy and may or may not prefer this type. Confidence and self-esteem are the main factors in the kinds and styles in which people communicate which could lead on from previous experiences they have encountered such as a child was made fun of because they said or spelt a word wrong so in later life they avoid spelling and writing, where a child who listens may become a confident adult who will share their opinions and views. A. C 2) Some potential barriers to effective communication are: Information the sender may want to send but have language difficulties and is unable to express themselves in spoken or written forms. They may also not understand others needs. ( Encoding as the sender may send out an inappropriate method of communication such as a written formal le tter rather than a verbal conversation. The sender could also may have difficulty in choosing appropriate words or use an inappropriate tone of voice. The sender may write illegibly or have language difficulties and are unable to express themselves. ( Transfer such as emails may not be received, post may go missing, background noise may interfere, verbal or written messages sent through children may not come across fully, voice mail may not be listened to by recipient or verbal messages sent by an adult may not come across fully. ( Reception as people suffer from hearing difficulties they may not realise that the communication was meant for them or a person with a visual impairment may not be able to see facial expressions. Gestures or written messages clearly. ( Decoding the recipient may not understand or hear the message correctly because of language difficulties, may not have the time or experience to fully understand the intended message, their past experiences influence how they receive and interpret messages, the relationship between sender and recipient may influence communication whether the sender is someone the recipient does not know or the recipient may be distracted and not listen fully to the message. ( Feedback may not be seen which means the sender may not realise that there are difficulties in their method of communication, they may not show any facial expressions or may interpret the recipient reaction wrong. ( Response may not be sent back and the message has not been received or fully understood or the sender may respond negatively as method of communication is misunderstood or unclear. (A. C 3) This will be seen in observation. (A. C 4) This will be seen in observation. (A. C 5) There will be a time when extra support may be needed to share effective communication with a child or adult and to meet their needs which include: Speech and Language Services which we may need the support of such as speech and language therapists who help us find was of communicating with children and young people. They would also provide us with support, guidance and suggestions of resources we can use to help aid us in communicating with children and young people such as the picture exchange communication system (PECS) or provide training in visual systems like makaton. Speech and language therapists work closely with infants, children and adults who have various levels of speech, language and communication problems. They would also work with people who have swallowing difficulties. They would assess the clients needs before developing individual treatment programmes which would enable the client to improve as much as possible involving families, carers and teachers. Speech and language therapists usually work as part of a multidisciplinary team with other health professionals such as doctors, occupational therapists, psychologists and physiotherapists and may also liaise with professionals in education and social services. Speech and language therapists job responsibilities include: †¢ identifying children’s development †¢ Identifying their speech and communication difficulties/disorders †¢ Assess and treat swallowing and communication difficulties caused by congenital problems like cleft palate or acquired disorders from a stroke or injury †¢ Devise, implement and revise treatment programmes †¢ Monitor and evaluating clients progress Advocacy Services as part of the united nations convention on the rights of the child we are obliged to share information with children and young people on matters that are important to them. The child would then be assigned an advocate who’s job role is to put forward the child’s best interests and to relay to others the feelings and needs of the child or young person. Advocates are particularly essential for children and young people who are in local authority care or for children and young people with communication difficulties. One type of children’s advocate represents or gives voice to an individual or group whose concerns and interests are not being heard. A child advocate will try to prevent children from being harmed and may try to obtain justice for those who have already been injured in some way. A child advocate may also seek to ensure that children have access to positive influences or services which will benefit their lives such as education, child care and proper parenting. Another form of child advocacy happens at the policy level and aims at changing the policies of governments or even trans national policies. These advocates do lobbying, policy research, file lawsuits and engage in other types of policy change techniques. Outcome 4: Be able to apply principles and practices relating to confidentiality (A. C 1) Confidentiality is data protection and is about respecting people‘s right to privacy and keeping information safe which they have provided and not share with other people or pass on personal information about the families and children you are working with, except when it is in a child’s best interest to do so e. g. here are concerns about a child’s welfare as they are showing signs of abuse so I would approach my boss or manager about it but not discuss it with anyone else unless it concerns them or if a parent has asked for the contact details of another child’s family where I could not give that information as I do not have consent to give it out nor do I have access to such information. Otherwise as a main rule it is essential to consider all gained inf ormation as confidential. Most settings have a confidentiality policy to help ensure that this applied which all employees MUST read and apply to their work. Congeniality is very important when working with children and young people that there is a legislation that covers all the stored information. That legislation is Data Protection Act 1998. The Data Protection Act 1998 covers both electronic records and paper based records. It strictly regulates the keeping of records, passing of information and the storing of data. The act was created to protect people’s confidential and personal information from being shared without consent. Any work settings that collect and store information about children, young people and their families must register with the Data Protection Commission and anyone who has access to any of the information must follow the acts principles. All information stored must also be up to date and access secured. (A. C 2) This will be seen in observation. (A. C 3) When working in early years settings parent and children have a right to confidentiality although there may be some times when the need to maintain confidentiality will be breached if disclosing concerns such as if there are concerns about a child’s welfare e. g. abuse. Where abuse of a child or young person is suspected all settings should have a designated person/s to deal with child protection issues. If you have concerns that a child is being abused it is our job to disclose this information to the designated person of the setting unless you think by disclosing the information will put the child/young person in further danger which can be very hard to work out so having colleagues to discuss this will help you come to a quick and more accurate conclusion. This can become very difficult if you feel that there is a child or young person abuse issue and the designated person thinks that there isn’t. I think if you have a doubt then it is better to be safe than sorry and maybe monitor the child gathering more information but if the child is in significant danger then report it to the safeguarding board immediately. Parents will have had a copy of the child protection policy which states that information regarding every child will be disclosed if it is deemed that any child is in significant harm or danger which gives us the right to report any kind of abuse to the safeguarding board without the parents, carers or guardians permission. However it is important to follow the right steps whilst reporting a case of abuse or a suspected case, we need to gather the correct information such as if a child or young person discloses information to you do not promise to keep a secret because we will have to disclose the information given and this will make the child think that they cannot trust that person anymore as they trusted you in the first place to disclose the information. Also a main feature of sexual abuse is that the abuser asks the child to keep this a secret between them. Breaching confidentiality is very serious and most settings have a procedure in which you should follow in the case that breaching confidentiality arises. Information should be passed quickly and directly to the person in charge of dealing with such concerns although confidentiality is still upheld so that other staff, parents, etc do not know anything about the concerns UNLESS they do need to know.