Research for for social work Paper Example | Topics and Well Written Essays - 750 words

For for social work - Research Paper Example More men than women were assessed in the 40 and below age group. However, women outnumbered the men in number of assessments for those aged 41 and above. Figure 3 reflects the employment status of those assessed and shows that a great number of those assessed were unemployed, and followed by those who were retired. It would seem that the number of assessments was significantly high in people who were not involved in some sort of employment activity. Incidentally, Figure 4 shows that the number of applications for detention under Section 2 and Section 3 of the Act was relatively the same over the years. Furthermore, those applying under Section 4 were comparatively fewer and decreased significantly in 2004. Table 1 shows the living group of men and women assessed and indicates that for both men and women, number of assessment was highest in the group who lived alone and lowest for those who lived with other service users. It is also well worth noting that there were more men who lived with parents or other family members than those with a partner or children. This is the opposite of what we is seen with women wherein a greater proportion lived with a partner or children than with parents or other family members. On the other hand, figures in Table 2 show that a great majority, 39.2%, of those assessed lived in council or housing association property. This figure is twice as large as those who lived in owner-occupied property, 20.4%. In light of the principal psychiatric diagnosis at point of assessment, Table 3 shows that the two most prevailing principal psychiatric diagnosis were schizophrenia and affective psychosis. It is also well worth noting that a significantly large proportion of the cases were not recorded, 14.1%, or not known, 7.5%. This is so because it is quite common that a diagnosis will not have been made at the point of assessment in crisis. Table 4 lists the source of referral for assessment for individuals

Understanding the Annual Report and 10-K Essay Example | Topics and Well Written Essays - 500 words

Understanding the Annual Report and 10-K - Essay Example There are three basic approaches for valuing inventory are; first in - First out, this approach involves basing the cost of goods sold upon the cost of material bought in earlier periods, while the cost of inventory is based on the cost of materials bought later in the year. The second approach is Last in - First out, it determines the Cost of goods based on the cost of materials bought towards the end of the period. However, the inventory is based on the cost of materials bought earlier in the year. Lastly, Weighted average, this bases the cost of goods and the inventory on average cost of all units bought during the period. This is the most used method of inventory by this company. Average inventory=($ 2,803,809 $ 2,751,398 $ 2,413,791)=ï ¼â€ž7968998. So the inventory turnover ratio will be =3.274. From the records it is clearly evident that there has been a gradual increase in the average inventory and the cost of goods simultaneously. Any business firm has two categories of liabilities, current and long-term liabilities. The current liabilities of the BBB Company include Accounts payable Accrued expenses and other current liabilities Merchandise credit and gift card liabilities, and Current income taxes payable. Long term liabilities of the company include deferred rent and Income taxes payable. Stockholders equity is one of the three major sections of a corporations balance sheet. Stockholders equity is the difference between the reported amounts of a corporations assets and liabilities. Stockholders equity is subdivided into components: paid-in capital or contributed capital, retained earnings, and treasury stock,-if any. The paid-in capital component reports the amounts the corporation received when it issued its common and preferred stock. Retained earnings reports the cumulative net income since the start of the corporation minus the dividends declared since the start of the corporation. Treasury stock (cost method) reports the amount paid by the

Introduction, review of accounting process and financial statement Essay Example for Free

Introduction, review of accounting process and financial statement Essay Part 1 General acceptable accounting principle General accounting principles are set of rules generated by accounting board to guide accountant in preparation and reporting of financial statements. General acceptable accounting principles are accounting guidelines (GAAP) used in United States and are issued by financial accounting standard board (FASB). Other countries uses the guideline issued by international accounting standard board (IASB) supplemented by their own local laws. GAAP guide selection of events to be accounted for, the measurement of these events, and the mean of summarizing and communicating them to interested parties. In recording transactions GAAP make use of the following principles a) historical cost principle b) revenue recognition c) marching principle d) full disclosure GAAP facilitate comparability of financial statement for various firms. Information that has been measured and reported in a similar manner for different enterprise is considered comparable. Comparability enables users to identify the real similarities and differences in economic phenomenon. Comparability is achieved when companies use similar accounting procedures (e.g. use of same inventory method, depreciation) to account for similar economic circumstance (Porwal, 2008). Double entry accounting This is the method of recording accounting transaction where every debit entry must be accompanied by a credit entry and vice versa. If this method of accounting is not enforced then the basic accounting equation i.e. ASSETS = LIABILITIES + EQUITY will not balance. Therefore double entry accounting is used to ensure that financial record are complete and thus ensures that final statements give a true and fair view of financial performance at a given date otherwise if an accounting transaction is recorded on one side i.e. a debit or credit the balance sheet will not balance which indicate an error in preparation of financial statement (Fridson Alvarez, 2002). Historical cost Historical cost is the original cost incurred in acquisition of assets. All assets and liability are recorded in financial statement under historical cost principle.   Under this principle the exchange price established or cost incurred at the time a transaction occurs is the basis for initially recording assets and liability. Cost is usually the best estimates of an asset or liability i.e. cost and fair value of an asset are equal at acquisition date. Historical cost principle ensures that there is consistency in recording asset and liability where assets are recorded at historical cost and subsequent loose of value is shown as depreciation and adjusted from historical cost to show the book value of an asset at a given date. Accrual basis vs. cash basis accounting Measurement of revenue can either be through accrual method or cash accounting basis. The two accounting method consists of rules that determines how and when expenses and revenue are reported. With accrual basis of accounting, revenue is recorded in the period in which it is earned and not necessarily when cash is received while expenses are recorded when they have been incurred. This method of accounting is used by all publicly traded company and large businesses. With cash basis of accounting revenue is recognized when cash is received while expenses are recorded when cash is paid (Fridson Alvarez, 2002). The major difference between the two methods is that 1). In using the cash basis of accounting there are no any payables or receivable recorded in the balance sheet while in using the accrual basis both receivables and payables are recognized in the balance sheet. While reporting revenue using accrual basis both collected and uncollected revenue are recorded while for cash basis only the cash amount collected from sales and other activities are recorded. For instance if a customers pay $ 100,000 for goods which he has not yet received by the end of accounting period, using the cash basis this will be shown as revenue in the income statement but while using the accrual basis $100,000 is described as deferred revenue and   will appear in balance sheet as current liability. On the other hand when the firm deliver goods or offers a service but such amount remain outstanding at the end of the period using cash basis such a transaction will not be recorded but while using the accrual basis such amount will be described as accrued  revenue and will be recognized as revenue in the income statement and recorded in balance sheet as current asset (Siegel, 2007). 2) In a cash basis report, only the cash paid to vendors are shown as expenses while in accrual reports both paid and unpaid amount are included as expenses. For instance if a company pay rent amounting to $120,000 for 12 month but by the end of accounting period only rent for six month have been utilized using the accrual method $60,000 will be recorded as rent expense in the income statement while the remaining $ 60,000 are described as prepaid expense and are recorded as current asset in the balance sheet. For cash basis the whole amount of $120,000 will be recorded as rent expense during the current period. In preparation of financial statement the accrual basis of accounting is used where revenue is recorded in the accounting period it is earned irrespective of whether cash is received and associated cost used in generation of this revenue are also recorded in the same period. This is used in order to show the correct profit generated by an enterprise during a certain period. Current assets and liability vs. non-current items Assets include anything of value that is owned or due to the business. Current asset are those that mature in less than one year e.g. inventory, debtors, prepayment and note receivables. Liabilities represent a company’s obligation to creditors. Obligations that have to be paid within one year are called current liabilities. In preparation of financial statement asset are recorded as either current or non-current while liabilities are dividend  into current and non-current liability and companies have to adhere to this rule of financial reporting. Part 2 Bp group BP group present it final statement in term of income statement, balance sheet and cash flow statement. All the statement are presented in vertical format and each item is shown together with the corresponding item in the previous year. The income statement shows the income generated and division of this profit to various stakeholders i.e. among the total profit generated in year 2008 which amounted to $ 35,239 million the providers of finance received $1,547 million, government received $12,617 million and the shareholders received $ 21,666. The group balance sheet is dividend into five categories namely current assets, non-current assets, current liabilities, non-current liabilities and equity. The cash flow statement is dividend into three category i.e. the operating activities the investing activities and the financing activities. It financial statement are prepare in accordance with applicable UK law and international financial reporting standard. Quicksilver Inc The company also presents it final account in term of income statement, balance sheet and cash flow statement. The income statement show the profit generated and distribution to various stakeholders i.e. shareholders, government and minority interest. For each item in year 2008 the corresponding item in year 2007 and 2006 is also shown. The balance sheet is also presented in a vertical format where items are categorized into non-current assets, current assets, current liability, non-current liability and equity.  The cash flow statement is dividend in to operating, investing and financing activities. It financial statement has been prepared in accordance with the general acceptable accounting principles. RTL group It general presentation of financial statement is like in above two companies with the balance sheet dividend in to current asset and liabilities vs. non-current item and equity. The balance sheet and income statement are prepared in vertical format and show corresponding figures of previous year. Cash from operating activities is the best measure of company performance since it indicates whether or not the company will be able to meet it financing and investing need. Even if the company may have generated sufficient profit it may be in financial difficulty and may even be declared bankrupt for failure to meet obligation of creditor. Higher profit may be as a result of a change in accounting policy and not improvement in performance. More detail relating to each companies associate and subsidiaries can be collected from the filing they make in the respective country in which they are incorporated and their final report. Predicting company’s future trend Quick silver The company net income increased by 19% in 2007 compared to 2006. In 2008 the net income increased by 11% and in the year 2009 income is expected to grow by between  5%-8%. The company management also expect a hard time ahead due to current financial crisis which has led to a decline in household income and lower demand. RTL group In year 2008 revenue grew by 0.01% compared to and in year 2009 revenue are expected to decline by 2-5%. The company management and directors expect a drop in revenue in key market due to global economic crisis which has heightened the intensity of competition. Bp group The net revenue in year 2007 grew by 7% compared to 2006. In 2008 income grew by 27%. In 2009 revenue is expected to grow between 30-35%. Despite the harsh economic condition the management expects to increase it revenue earnings through higher fuel price.

Should Abortion Clinics be Closed? :: social issues

Should Abortion Clinics be Closed? In 1973, the supreme court decision known as Roe v. wade, made it possible for woman to get safe, legal abortions from well-trained medical practitioners and therefore led to dramatic decreases in pregnancy-related injury and death. Now the policy proposal has been done to close up abortion clinics. We are against this proposal and we will give you some arguments why we think abortion clinics in this state should not be closed. Closing up abortion clinics enables a lot of woman to have an abortion. Having an abortion should be woman’s own choice. But when there are no providers of abortion around, that choice has already been made for her. Closing up the clinics will higher the barriers of having an abortion. But when the barriers are too high, this means that for some woman, the right to make their own choices in life, is taken away from them. The constitution says we have a right on Privacy, so taking away a woman’s chance to make decisions over her own body and life, infringes with that right. In 1973 the American Supreme Court ruled that American’s right to privacy included the right of a woman to decide whether to have children, and the right of a woman and her doctor to make that decision without state interference. Closing up abortion clinics violates that right woman have. The ACLU (American Civil Liberties Union) is the nation’s preeminent defender of the Constitution and The Bill of Rights, they defend the rights of all. The ACLU has protected the right of woman to choose abortion, and in recent years has argued the key cases opposing restrictions that deny woman access to reproductive health care. Policy 263 states: â€Å"The ACLU holds that every woman, as a matter of her right to the enjoyment of life, liberty, and privacy, should be free to determine whether and when to bear children.† Closing up abortion clinics will be done with the purpose to reduce the number of abortions. This raises the question whether this will be effective. Before 1973 abortion was illegal. Criminalization of abortion did not reduce the number of woman who sought abortion. What is known is that between 1880 and 1973 many thousands of woman died or suffered serious medical problems after attempting to self-induce their abortions, or going to untrained practitioners who performed cheap abortions with primitive methods or in unsanitary conditions.

Of Morality and Spirituality Essay

The moral sacred Philippines started from a dream, and now that it continues to progress it can be one good evidence that as long as someone believes in an idea, it can be possible. As long as its aim is for the goodness of the citizens, it can be a reality. This concept does not want to create a world of perfection but rather a world of morality and spirituality. That world is where we can clearly distinguish the right ones from the bad. It is where we can not only think about ourselves but also the community, the government, and the nation. This dream can all be possible if we just go and believe that the land where we stand can be a better habitat of mankind. From Genesis 1:27, God created mankind in His own image. This verse proves that each of us is spiritual at heart. We just have to go and find the path through our hearts. We are created in His likeness which gives us the realization that all living things have something good in the inside. If we believe, make something to make this work, the moral sacred Philippines will make sense. A. WRITING AS A SOCIAL ACT The event connects with how writing can be a social act. In the said event, one does not only think about himself but also for the people around him. As for writing, a writer does not only write for him or for him to understand but also for his readers and audience. You write alone, but you always write for others. Readers matter. Once a writer sets his or her thoughts to any medium, whether paper, blog, status update, there is the potential for audience interaction. Ideas and creativity are created outside ourselves. Writers can never be more creative without the experiences and thoughts the people have. They continue to interact with people. Writing is a social act. Writers choose to see the beauty and brilliance of the world around them. Writing is nothing without the world and mind that surrounds them. B. WRITING AS A MORAL ACT Morality and spirituality is what the event focuses on. As for writing, writers do not only write everything that flows from their thinking, he must be careful. Something that anyone who writes words of any kind would do well to remember. Words have their moral consequences. The responsibility is particularly great for writers who deal with spiritual issues. Every word they write leaves its mark upon their soul and upon the souls of those who read their work. Their words may become sacraments, visible signs of an invisible grace, or they may turn to poison and ashes. It may signify the abyss or nothing at all. Writers must strive against mediocrity in one’s work, aiming always higher for lucidity of thought and beauty of expression with still being careful with the words they use. Every piece they make has an effect in this world. They are part of our moral conversation as a society. They weigh in. The creation of literature worthy not only its high artistic calling but of his stature as a creature created in the image and likeness of God.

Essay on Comparative Education Project - 1269 Words

COMPARATIVE EDUCATION PRESENTATION LECTURE ENGLAND Carla Antoine History 600-1300 ï‚ § 600-1800 Beginnings ï‚ § 597 St Augustine arrived in England. ï‚ § 598 First grammar school established at Canterbury. ï‚ § 600s More grammar schools established at Dorchester, Winchester, Hexham, Malmesbury, Lichfield, Hereford and Worcester. ï‚ § 776 Alcuin established school at York. ï‚ § 1016 Canute became king of England: concerned about the education of poor boys. ï‚ § 1066 Norman invasion: French replaced English as vernacular medium for teaching Latin. ï‚ § 1096 Oxford: evidence of teaching. ï‚ § 1209 Cambridge: scholars arrived from Oxford. ï‚ § 1249 Oxford: University College established, followed by Balliol 1260, Merton 1264. History 1300-1800 ï‚ § ï‚ § 1384 Grammar school†¦show more content†¦Annotated Bibliography Edwards, N. (1936). History of Education in England Newton Edwards Review of Educational Research. History of Education And Comparative Education, 4(6), 383-387. Retrieved from http://www.jstor.org/stable/1167458. Newton Edwards provided a comprehensive history of education in England. The nearest approach found that is similar to Edwards’ was Adamson’s Short History of Education. He presents a brief history of the majority of phases of English education. He traced the development of the educational structure from the development of the educational structure to the legislative enactment. Other topics covered in the article are the history of elementary education, history of secondary education, higher education and sources of the history of education. Contrasting a different outcome of education is the contrasting goals of social benefit or personal benefit. 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Computer Based Instructional Programs For Student Reading...

Chapter three will describe the methodology selected for an applied dissertation study, the participants, research design, instruments, data collection procedures, and limitations informing the research. The purpose of the proposed study is to determine the effectiveness of the i-Ready ® computer-based reading program used at a Title I school in a large urban district for relationship to increases of student reading achievement. i-Ready ® is an interactive computer-based instructional program designed to accelerate reading and language skills at the host school. According to Curriculum Associates (2014,) i-Ready ® combines assessment and individualized instruction in a single web-based format ensuring accessibility anywhere a computer or tablet with internet access is available. i-Ready ® screens all students for reading difficulties by first requiring students to take a computerized diagnostic test to determine a personal i-Ready ® ability level. 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