African Americans And The Civil War - 971 Words

After the civil war African Americans hoped that the world they lived in would be an equal one; little did they know they had more struggles to conquer. Three major amendments were passed to provide African Americans with equality; the 13th amendment officially and finally put an end to slavery and any future involuntary servitude, the 14th amendment states that colored men and women were given citizenship, and the 15th amendment gave black men the right to vote. Although these amendments were passed, people in the south found a way to go around and make living for colored people hard and unequal. They did this by passing the Jim Crow laws. Jim crows allowed segregation in anything possible, this made it hard for blacks to easily visit public places, live in certain areas and one of the major topics, schools. Brown v. the board of education was a widely discussed case; many people referred this case back to an earlier court decision, Plessy v. Ferguson. Plessy v. Ferguson in 1896 was an U.S. Supreme Court case supported segregation under the â€Å"separate but equal† policy. It came from an 1892 incident in which an African-American train passenger, Homer Plessy, refused to sit in a Jim Crow car. At the time this was a Louisiana law he was breaking. Dismissing Plessy’s argument that his constitutional rights were violated, the Court came to the conclusion that a state law that â€Å"implies merely a legal distinction† between whites and blacks did not clash with the 13th and14thShow MoreRelatedAfrican Americans And The Civil War1076 Words   |  5 Pages Throughout history African Americans have had is bad in the United States. First they went through slavery which lasted about two hundred year and was ended around the Civil War which was in the 1860s-1870s. Next after they went through slavery they went through the law of Jim Crow that started after the Civil War which stated, â€Å"Separate but Equal†, and that was not the case because African Americans were still treated as second class citizens. After about ninety years around the 1960s Dr. MartinRead MoreAfrican Americans and the Civil War774 Words   |  4 PagesEssay African Americans and the Civil War Slavery affected many of the political reasons that contributed to causing the Civil War in 1961. Most in the Northern states including President Lincoln were more concerned with preserving the Union rather than fighting for the freedom of all. On the other hand the South fought to preserve what they believed to be absolute state rights. However the overall goals of the war were altered significantly by the willingness of African Americans during war. ThisRead MoreAfrican Americans And The Civil War1449 Words   |  6 PagesWhen the Civil War began, they wanted to take part in fighting to free all slaves. At the end of the civil war passed the civil rights act that gave citizenship to people that are born in the united states, years later African American men were given the right to vote. This might give equal rights but African Americans are still being discriminated. Almost century later, African Americans are still being discriminated. They got jobs and their kids go to school, but more notice that it wasn t rightRead MoreThe Civil War On African Americans Essay1421 Words   |  6 PagesThe years preceding the Civil War were monstrous for African Americans located in the South of the country. Northerners and Southerners would argue that their visions of how society is structured is the right way and should be expanded throughout the nation. Southerners claimed that slavery is okay, and it’s a positive labor system. On the contrary, Northerners claim that laborers should be paid by wage, men should have equal opportunities, and slaves should gain freedom. The four most significantRead MoreAfrican American And The Civil War876 Words   |  4 PagesIn 1865, when the civil war ended in America and slavery was abolished, the African American population in the South faced many challenges related to their new found freedom. Following the pos t-Civil War Reconstruction period, white supremacy resurfaced in the South (AE Television, 2015). Beginning in the early 1900s through 1970 there was a mass exodus of African American s from South to North America. Although some African American s were known to have moved from the South as early as 1850Read MoreThe Civil War Of African Americans1010 Words   |  5 Pagescentury. For an African American, the word â€Å"life† evolved from a word that meant absolutely nothing, to a word that stood for an individual’s highest commodity. After the civil war, emancipation for slaves transformed from a dream to a reality. Although the civil war finally ended in 1865 after four years of fighting, certain citizens and groups across the nation still remained in a state if disagreement with the freedom granted to African Americans. The years after the civil war revolutionizedRead MoreAfrican Americans And The Civil War1309 Words   |  6 PagesIn the summer of 1619, the fir st Africans were brought to Jamestown, Virginia not to live as free settlers but as subordinate slaves. They worked strenuously for Whites, who considered themselves superior to Africans, without much benefit. Racism is not just the belief that one race is superior to others, but the act of negatively identifying individuals based on the color of their skin. Attributing race to individual character has proven to have negative implications that are difficult to mend.Read MoreAfrican Americans And The Civil War1540 Words   |  7 Pageshistorical backdrop of the United States, African Americans have dependable been victimized. When Africans first came to America, they had no choice but to be slaves. The progressed toward becoming slaves to the rich, covetous, lethargic Americans. African Americans had given no compensation and regularly whipped and beaten. They battled for their opportunity, yet when the Civil War came African Americans had this logic that if they were to join the Ci vil War they could liberate all slaves. HoweverRead MoreAfrican Americans And The Civil War859 Words   |  4 Pagesslavery, predominately in the American South, African-Americans were finally set free from bondage. The fourteenth and fifteenth amendments quickly followed, granting citizenship to â€Å"all persons born or naturalized in the United States† and granting African American men the right to vote, respectively. Naturally, Americans denoted these momentous legislative feats, collectively packaged as the Reconstruction Amendments, as a means of celebration for African-Americans. However, in order to rectifyRead MoreAfrican Americans in the Civil War1971 Words   |  8 PagesAnderson HIST 3060 February 25, 13 African Americans and the Civil War The role African Americans played in the outcome, and the road to the outcome of the Civil War was immense. The fact that the south had slaves and the north did not played an enormous role in the issues. The north wanted to abolish slavery, and the south did not and after the war started this became one of the main reasons for the Civil War. Since most African Americans could not read or write, this made them an easy

Significant Class of Transactions Template - 3261 Words

Entity: | Vietcombank | | Period ended: | 31/12/2012 | Significant class of transactions/significant disclosure process name: | Credit origination - Transaction processing | | Significant class of transactions/ significant disclosure process owner: | Credit Policty at HODebt management division Client Division | | We obtain an understanding of the significant classes of transactions (SCOTs) and significant disclosure processes to identify and understand the risks of material misstatement at the assertion level (i.e., what can go wrongs (WCGWs)) and, when applicable, to identify and understand the controls over the WCGWs. This template assists with completing S03 Understand significant classes of transactions and†¦show more content†¦Loan application:For both HO and Branches, Credit Dept. is organised into 3 divisions:- Client and Project Investment (optional): responsible for receiving and appraising loan request, monitoring and finalizing/ liquidating the loan. - Debt Management: mainly responsible for storing credit contr act and other supporting documents as well as updating required information into system; work with Client Division in monitoring the loan. And two Risk Management division : involved in credit approving process in terms of risk assessment. One is under HO and one is based on Ho Chi Minh CityFirstly, Client/ Project Investment officer receives client’s Loan Application and supporting documents – which are clearly stated in Article 14 – Decision 228/NHNT.HTQT: Lending Regulations1.2. Loan appraisal: * Secondly, Based on documents obtained and the present credit regulations, Client/ Project Investment officer appraises client’s application under the following aspects: * Suitability (in relation to approved Credit limit, related regulations and current risk management policies of the bank) * Feasibility,Show MoreRelatedAn Atm with an Eye2376 Words   |  10 Pagesfinancial institutions alike from fraud and other breaches of security. 1. INTRODUCTION The rise of technology in India has brought into force many types of equipment that aim at more customer satisfaction. ATM is one such machine which made money transactions easy for customers to bank. The other side of this improvement is the enhancement of the culprit’s probability to get his ‘unauthentic’ share. Traditionally, security is handled by requiring the combination of a physical access card and a PIN orRead MoreInternal Controls And Internal Control1466 Words   |  6 Pagesinformation and communication, and test of control activities (Flood, 2013). The internal controls evaluation begins with an evaluation of the organization’s operations from a different point of view, identification of who authorizes and records transactions, and a review of the job descriptions. Plan To Evaluate Internal Controls There are five major steps that are utilized in undertaking the review of the effective of the internal controls over financial reporting. They include the planning stageRead MoreBIOMETRICS IMPLEMENTATION IN COMPUTER SECURITY There must be some solid personal3000 Words   |  12 Pagesbiological features from the users and it compares these features against a template set in its database. Depending on the user requirements it operates either in identification or verification. In verification mode it uses the captured biometric data with the already existing data and provide the access, where as in identification mode the system will recognize an individual by comparing it with all the available user templates in the database. Its hardly astonishing that biometrics is such a delicateRead MoreDifference Between Business Model And Strategy1853 Words   |  8 Pagesare widely valued by customers is said to have adopted differentiation strategy† (Ritika,2013). Those dimensions of product can be design, customer service, technology, identity etc. Porter(1980) defined â€Å"Differentiation involves developing one significant aspect of a product in order to set it apart from its competitors†. (iii)Focus Strategy: â€Å"The focus strategy may be viewed as a variation on the differentiation approach, in that it involves targeting the product specifically towards the needsRead MoreHammond Cards, Inc: The Creative Acquisition10185 Words   |  41 PagesWendy Hammond, daughter of the founder and current President of Hammond Cards, had entered into discussions with Creative Designs’ owners to discuss an acquisition of the company. The owners were amenable to the sale and had provided Hammond with significant amounts of data about their business and operations during the early part of the â€Å"due diligence† process. Wendy was intrigued by what they had learned. She believed that the proposed acquisition of Creative Designs would provide numerous opportunitiesRead MoreFinance and Accounting: Practice Problems4710 Words   |  19 Pagescapital to the extent that previous net gains from sales of the same class of stock are included therein; otherwise, from retained earnings. b. additional paid-in capital without regard as to whether or not there have been previous net gains from sales of the same class of stock included therein. c. retained earnings. d. net income. 2. Which of the following best describes a possible result of treasury stock transactions by a corporation? a. May increase but not decrease retained earnings. bRead MoreAdjusting Entries14033 Words   |  57 Pagesunderstand the effects of transactions on a company’s financial position, as well as the pressures and incentives they will someday face to misrepresent that position. This case introduces students in intermediate financial accounting courses to both of these important objectives. First, the case improves students’ critical thinking skills in accounting by allowing them to determine if various correcting entries should be made, and what the effects of those transactions will be on the company’s financialRead MoreStrategic Planning And The New Zealand Government Legislation Essay2769 Words   |  12 PagesOracle is the largest business software and hardware company in the world, with more than 3lakh customers and supports these customers in more than 145 countries. Oracle is the unchallenged leader in Financial Services, with an integrated, best in class, end - to - end solution of intelligent software and powerful hardware designed to meet every financial service needed. Oracle organisation is satisfies ethical and legal issues with respect to IITP code of conduct and the New Zealand government legislationRead MoreFundamental Financial Accounting Concepts13807 Words   |  56 PagesAUTHORS â€Å"The conceptual approach to financial accounting is a  great innovation. It gives students a â€Å"bird’s eye view† of the forest of accounting. By Chapter 3, the students are ready to journey into the trees of debits and credits and learn how transactions get  reported on the financial  statements.† STEVE MULLER, VALENCIA COMMUNITY COLLEGE Why should you adopt this textbook? Because it does a better job of teaching traditional introductory accounting concepts. Indeed, we view ourselves as innovativeRead MoreOperations Management Chapter 18 Manual1950 Words   |  8 Pagesa result of using automated computerized checkout where the customer can review the computerized checkout sheet provided by a computerized system instead of physically having to go through the front desk. In addition, since many of the service transactions can be performed on-line, the customers do not have to physically visit the service facility, which also improves waiting line performance. Critical Thinking 1. Financial and space constraints may limit management options. Psychological

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Comparison of Smooth Talk to “Where Are You Going, Where...

Comparison of Smooth Talk to â€Å"Where Are You Going, Where Have You Been?† Joyce Carol Oakes’s short story, â€Å"Where Are You Going, Where Have You Been?† was written in 1966 and twenty years later was made into a movie entitled Smooth Talk, winner of the 1985 U.S. Film Festival for best dramatic picture. The writing by Oates is loosely based on a true story described as â€Å"the tale of Charles Schmid, a twenty-three-year-old who cruises teenage hangouts, picking up girls for rides in his gold convertible† (Johnson 160). I say â€Å"loosely based† since the author purposely omits facts that she has read in newspaper and magazine articles, facts that would lend humanness to the demonic nature of a man she has cleverly and ironically named Arnold†¦show more content†¦In contrast, by implying in her short story that Connie is already sexually active, author Joyce Oates deepens the terror of the screen-door meeting by focusing not on just the sexually persuasive nature of Arnold Friend but also on the demonic trance-like state he uses in order to control his victims. Apparently the authors of the three critical interpretations differ, too, in their views of whether Connie has been sexually active prior to her meeting with Friend. Greg Johnson states, â€Å"Oates makes clear that Friend represents Connie’s initiation not into sex itself† she is already sexually experienced â€Å"but into sexual bondage† (161), while Joan D. Winslow argues that Connie has â€Å"not yet experienced sexual intercourse, but she is moving toward it† (162). Both the movie and the story emphasize the dramatic separation of understanding between Connie and her mother. The apparent lack of depth in Connie and her father’s relationship dims in comparison to the almost-tangible hatred Connie seems to feel toward her mother, her mother â€Å"who had been pretty once too, but now her looks were gone, and that was why she was always after Connie† (Oates 148). Despite the anger she feels, however, it is her mother that Connie cries out to for help in both versions as she sees herself forced to give into Friend’s wishes in an attempt to spare her family the evil he hints will comeShow MoreRelatedCc Between Where Are You Going, Where Have You Been? and the Movie Smooth Talk747 Words   |  3 PagesWhere have you Been Smooth Talking? In the short story Where Are You Going, Where Have You Been? By Joyce Carol Oates, the lifestyle of protagonist Connie is described. Connie was a typical 15-year-old. She was outgoing, fun, and social. She had the worst relationship with her mother and her relationship with her father was not explained because he was not home much. Connie’s main concern was boys; she would do anything to meet up with them. That is not always a good idea because you never knowRead MoreWhere Are You Going?1024 Words   |  5 PagesEnglish 1301 9 September 2015 Comparing Joyce Carol Oates â€Å"Where Are You Going? Where Have You Been?† to the film Smooth Talk Joyce Carol Oates, author of the fictional short story, where are you going, where have you been? Emphasizes a taunting tone to convey Connie s restrained reaction towards Arnold Friend s presence. The film â€Å"Smooth Talk† portrays the visual imagery in the short story â€Å"where are you going?, where have you been?†helps the audience understand each character s personalityRead More Comparing ChinaTown and the Big Sleep Essay1278 Words   |  6 Pagesto the hard-nosed detective films it is modeled after. The film is filled with allusions to the Big Sleep, especially taken from scenes of Marlowe and Vivian. Chinatown has formal elements indicative that it is going to be in the style of traditional Film Noir hardboiled detective, until you examine the characters personalities next to the story content.   Ã‚  Ã‚  Ã‚  Ã‚  The end of the ChinaTown has a major change from films like the Big Sleep or even the Maltese Falcon. J.J. Gittes ends up with nothing.Read MoreWhere Are You Going? Where Have You Been?1466 Words   |  6 Pages In 1966, Joyce carol oates wrote a short story called â€Å"Where are you going? Where have you been?†. The story is about a young girl name connie who is very beautiful, and because of this her mother hates her. Connie is a troubled teen who finds herself the center a man, Arnold Friend. He first meets her when she went to a drive in restaurant with her friends. On sunday arnold came to her house and tried to get her to take a ride with him. As she became scared and tried to get him to go away, heRead MoreComparing To his Coy Mistress by Andrew Marvell and To his Mistress Going to Bed by John Donne1511 Words   |  7 PagesComparing To his Coy Mistress by Andrew Marvell and To his Mistress Going to Bed by John Donne In recent times I have compared and contrasted two pieces of love poetry, both of which are exceptionally lyrical and full of intellectual language that bring the poems alive with elaborated metaphors that compare dissimilar things, as they Inare equally, yet somehow individually both metaphysical poems. The first of these poems that I comprehended was To his Coy Mistress; (writtenRead MoreKnowledge Is Power, It Is The Essential Key To Success1587 Words   |  7 Pagesleast that’s what I’ve been told. Knowledge enriches the mind, thereby empower anyone who utilizes it. The human mind holds to key to the breaking and building of an individual. The idea of superiority creates the desire for control and until we understand our mind, we might just end up repeating past failures. The history of African-American journey from ancient times in African to slavery to the civil war and the freeing of the slaves to the present day, seems like a smooth flow, sugar coating theRead MoreEssay on Parent, Child with Learning Disorders1341 Words   |  6 PagesJuliet is one of the most important scenes in the play because it is the scene where Romeo and Juliet first meet. The play is fundamentally about two families: the Montague’s and the Capulet’s. It is during Act 1 Scene 5 where they first fall in love; however, they’re unaware that they are from their rival families, which creates dramatic tension. From the very beginning, the prologue informs us that this play is going to be a tragedy; therefore we know that this will create tension within the sceneRead MoreThe Flower By George Herbert2230 Words   |  9 Pagesbeautiful and truly amazing flowers are, the fact that they have returned yet again another year. I believe that the author is trying to say that the winter was long, so long that he almost didn’t believe the flowers were ever going to return. He also talks about grief in this stanza, I believe that he is using flowers to describe his own personal feelings. Almost like he was going through a rough time and also didn’t think that he was going to make it to see spring, spring as in a new beginning andRead MoreThe Most Defining Characteristic Of Tokyo Essay1696 Words   |  7 PagesUnlike the United States which takes up a third of a whole continent, Japan has limited real estate. Everywhere I looked from busy shopping areas to quiet suburban neighborhoods, there was a harmonic sense of architecture. It is truly a vertical city where restaurants, stores and apartments are all stacked on top of the other like Lego blocks. My legs were sore for the first few days exploring the city as if I was spending each day rigorously working out at the gym. Many times I found myself climbingRead MoreReflection on Groups of Students in a Classroom Setting1537 Words   |  6 Pagesseven groups of three or four students based on where they were already sitting in the room. For reference, on the anticipation chart, I only referred to one student from each group by name. I gave the students the task and told them to individually read through the problem and to start working on the problem independently for five minutes before starting to work on the task in their groups. At the end of the time allotted, the groups should have some s ort of solution with justification and be

Impact of Mental Health Disorders in Childhood and Adolescence Free Essays

Among the stated objectives of the Healthy People 2010, a national, multi-stakeholder program that aims to improve the over-all health of the American people through health promotion and disease prevention is to expand treatment services for mental health disorders. In particular, the program is aimed at â€Å"increasing the proportion of children with mental health problems who receive treatment† by enhancing the support network of affected children and their families and improving their access to mental health and other social services. The inclusion of mental health disorders as a priority public health issue that needs to be addressed stems from the acknowledgement of the gravity of the social and economic costs of mental health problems to families and communities. We will write a custom essay sample on Impact of Mental Health Disorders in Childhood and Adolescence or any similar topic only for you Order Now More importantly, the inclusion of mental health as a national health priority reflects a significant shift in attitude in public health policy. Indeed, mental health disorders have affected a significant portion of the American population for a long time. Estimates from the United States Department of Health and Human Services reveal that mental health problems affect 20 percent of the population annually. Likewise, the risk of developing mental health disorders cuts across age, ethnicity, gender, education, and socio-economic status, making children almost as vulnerable as older people to mental health problems. It is estimated, for instance, that 20 percent of children and adolescents within the 9 to 17 age group are likely to exhibit symptoms of mental health disturbances such as major depression, schizophrenia, and anxiety disorders; with 5 percent of the cases being severe and debilitating to children’s normal growth and development. (USDHHS (a), 2000) Clearly, the impact of mental health disorders on children and adolescents’ well-being is grave. Children and adolescents with mental, behavioral, and emotional disorders usually perform poorly in school and are more vulnerable to alcohol and drug addiction. As in adults, mental health disorders also increase the risk of children and adolescents towards violent and aggressive behavior and suicide. In the 1999 alone, the suicide rate among children and adolescents was as high as 2.6 percent. (USDHHS (b), 2000) Unfortunately, mental health disorders have been poorly understood which usually deprives those affected of access to necessary treatment and services. It is worth noting, for instance, that only 27 percent of children and adolescents afflicted with mental health disorders avail of treatments, most of them receiving help mainly from in-school facilities and services. (USDHHS (b), 2000) Prevailing health policies have largely ignored the fact that mental health problems usually begin during childhood and adolescence and may have a lifelong impact on affected children. In the same manner, the public and social costs of mental health disorders have been largely ignored or underrecognized. On the other hand, mental health disorders have been shown to have a tremendous impact on public and private health spending, amounting to $69 Billion in diagnosis and treatment expenses. (USDHHS (b), 2000) Majority of these costs were shouldered by public funds while the remainder were paid for through private spending. The figures could be higher when the indirect costs of mental health illness on productivity, damages to property, criminal justice and litigation, and insurance claims are accounted for. Likewise, mental health disorders also place a tremendous strain on the economic lives of families and communities. A study done by Busch and Barry (2007) aimed at determining the impact of childhood mental disorders on the financial well-being of families with afflicted children reveals that the impaired functioning of children with mental disturbances affects parents’ work productivity and caring for or arranging for the care of the child often leads to lost family income in terms of lost work hours. (p. 1090) The researchers contend that caring for children with mental health disorders are as costly as caring with children with other chronic illnesses. (p. 1088) Busch and Barry’s study was conducted by analyzing the responses of respondents to the National Survey of Children with Special Health Care Needs (NS-CSHCN) to compare the effects of children’s mental health disorders on the family’s economy to the economic impact on the family of children requiring special health care needs. (p. 1089) To this end, the researchers utilized propensity-score matching and logistic regression in controlling for differences between children with mental health disorders and the general population sample. Results of study supported their contention that caring for children with mental health disorders was a cause of financial burden especially for those who were privately insured. (p. 1089) Results of the study also showed that caring for a child with mental health disorder severely limited the labor-market participation of parents, increased the time they spent caring for or arranging for childcare, and consequently reduced the time parents spent on other activities. (p. 1091) Thus, the authors encourage the implementation of programs and policies aimed at supporting the families of children with mental health disorders to alleviate the adverse economic outcomes brought about by heavy costs incurred from intensive and extensive child care and treatment requirements. (p. 1095) Such programs could include the elimination of mental health restrictions in private insurance policies that prevent or reduce children’s access to mental health services and treatment that increases the risk of prolonged and degenerative disability. Another suggestion made by the authors is extending financial assistance to families caring for children with mental disorders that would help defray some of the costs involved in the medical care of such children. (p. 1094) It is clear that the social and economic impact of mental health disorders should be a great concern for the nursing community. Nurses, who are at the frontline of health service delivery, play an important role in health promotion and disease prevention. As a critical health workforce, nurses’ support in the implementation of mental health programs is crucial in meeting health objectives and achieving positive health outcomes. Nurses have the ability to contribute to the promotion of mental health through a renewed focus on patient-centered care that takes into account the holistic dimensions of health and places emphasis on early detection and diagnosis of mental health problems. Nurses are an important part of the support network of families and communities with respect to the provision of information and other forms of resources. Given that mental health disorders are preventable and treatable diseases, the ability of nurses to provide a timely referral for treatment services and intervention for children and adolescents who exhibit the symptoms of mental, behavioral, and emotional disturbance would be a significant factor in improving the health and lives of children and adolescents. A significant improvement in the detection of mental health disorders, for instance, can be achieved with adequate attention on the part of nurses on the cognitive, emotional, and psychological aspects of their patients. Therefore, the nursing community, as an important part of the health workforce, must be conscious of the prevalence of mental health disorders and be sufficiently informed about their role in the prevention and treatment of these problems. This way, nurses will be able to provide the needed support to reduce the economic and social costs of mental health-related diseases. Nurses will also be fully prepared to meet the exacting challenge of improving the health and quality of life of the individuals they serve. Works Cited: Busch, Susan H. Colleen L. Barry (2007). Mental health disorders in childhood: Assessing the burden on families. Health Affairs, 26(4): 1088-1095. United States Department of Health and Human Services (a) (2000). Healthy People 2010: Leading Health Indicators. Retrieved 21 April 2008 from the Healthy People 2010 website: https://www.healthypeople.gov/Document/html/uih/uih_bw/uih_4.htm#mentalhealth How to cite Impact of Mental Health Disorders in Childhood and Adolescence, Essay examples

Management Accounting for Rent Payments- MyAssignmenthelp.com

Question: Discuss about theManagement Accounting for Rent Payments. Answer: Budgets are essentially financial plans for the upcoming period that explains in detailed manner provisions for revenue. Apart from this, estimation of future sales, budgets contain different expected limits for different expenses namely payroll, rent payments, utilities, expenses for supplies, advertising expense, insurance payments as well as taxes (Otley and Emmanuel 2013). Therefore, a specific business budget essentially contains numerous subsidiary segments underneath two different broad groups namely income as well as expenses. There are three different columns showing figures for each and every subsection that reflects that the budgeted amount, actual amount along with variances in between the budgeted figure and the actual figure (Hope and Fraser 2013). The process of budgeting can have a motivational influence by engaging diverse managers in the process of budgeting and by delivering incentives to all the managers striving for and achieving goals as well as objectives of the business (Kelly 2015). In addition to this, budgets also deliver valuable information for diverse superiors for evaluation of performance of managers and can be utilized for rewarding (Gallani et al. 2016). For instance, diverse budgets deliver different baseline financial information for specific incentive compensations. In addition to this, the budget strategy for the year can be utilized for awarding yearend bonus when definite goals can be achieved. Moreover, assessment of performance by means of budget analysis provides management specific information that is required for adjustment of overall production, inventory, different areas of management and management of inventory (Gallani et al. 2016). The assessment of performance also inspires managers to build superior channels of communication both inside the corporation and with suppliers as well as customers. Moreover, evaluation of performance by means of budget also helps management of business corporations to essentially the weigh the particular costs of different products as well as services against actual gains earned for specific products as well as services. Thus, this process of budgeting helps managers to carry out improved forecasting by putting their own predictions into definite as well as real forecasts (Baiocchi and Ganuza 2014). This helps in analysing the effectiveness of the managers in scanning the environment of the business and analyses their ability to meet the established targets. In addition to this budgeting process also motivates all the managers by delivering yardsticks that can be used for evaluation of performance (Baiocchi and Ganuza 2014). According to the given case, the manager of a particular online clothing seller is of the view that the process of budgeting is a waste of time and it is more effectual to have more focus on improvement of business rather than spending time on detailed schedules of budgeting. The comment of the online clothing seller can be supported on certain ground. In particular, company needs to bear cost for carrying out the budgeting process. In certain cases, there are companies that spend a huge proportion of their earnings on the budgeting process and in this case budgeting can be considered a waste of time (Hope and Fraser 2013). Again, there companies that have aggressive objectives of saving at particularly their levels of income. Therefore, in case of such companies as well the process of budgeting can be considered to be a waste of time. In addition to this, budgeting can be considered to be a waste of time for companies with management that naturally decide to spend or are very new to the process of dynamically working on finances (Hope and Fraser 2013). Moreover, budgeting need not be always highly detailed in nature depending on certain situations. Essentially, a budget does not need to be very detailed and always do not have the requirement to be broken down to fine levels. There are several Arguments in favour of the statement put forward by the online seller regarding budgeting process. There are reasons why the process of budgeting can be regarded to be waste of time by businesses. Essentially, there exists confusion regarding what a budget actually is. Businesses often fail to understand what a bu dget is and fail to understand whether it is a target or else a proper way of properly allocating resources. Thus, there remains obscurity as regards objectives of budgeting, accountabilities and understanding of the reality. Under this circumstances, budgeting process becomes a hotch-potch and a total waste of time. Moreover, properly balanced budgets also sometimes delivers wrong sense of regulation (Sandalgaard and Nikolaj Bukh 2014). Thus, this process of budgeting can be considered to be an illusion that is necessarily grounded on guesswork as well as political chicanery and can thus be regarded as a wastage of time. Enumeration of progress as against the relative dimensions for example outcomes of the proceeding years can prove to be much more effective way of analysis of performance of a firm than budgeting. Again, annual budgets are becomes outdated before the beginning of the financial year. Thus, firms acquire very less value from carrying out comparisons with figures that are based on suppositions that are approximately 3 months old. Thus, under this circumstance as well, budgeting can be considered to be a wastage of time. Budgeting procedures also inspires unhelpful behaviour amongst teams of management, in which budget internally is defended internally rather than augmenting performance related to different other competition (Sandalgaard and Nikolaj Bukh 2014). In this case as well, the proposition that the budgeting is a waste of time can be supported. Besides this, processes of Budgeting are also said to tie up enormous management time as this time is spent on working on different assu mptions that have essentially been under-mined by diverse events during prolonged process of budgeting. However, this effort could have been better employed in undertaking current and consistent forecasting as well as analysis of market (Hope and Fraser 2013). Submission of different budgets to be sanctioned or apportioned from essentially corporate centre inspires centralized decision-making that is distant from what actually happens in firms. Particularly, this process of communication indicates towards the fact that decision-making is sluggish and necessarily stops different managers from assuming accountability for their own actions. Thus, it can be hereby inferred that there are several reasons and circumstances under which budgeting process can be considered to be wastage of time. References Baiocchi, G. and Ganuza, E., 2014. Participatory budgeting as if emancipation mattered.Politics Society,42(1), pp.29-50. Gallani, S., Krishnan, R., Marinich, E.J. and Shields, M.D., 2016.Budgeting, Psychological Contracts, and Budgetary Misreporting(No. 16-017). Harvard Business School. Hope, J. and Fraser, R., 2013. the Budget.Budgetierung im Umbruch?,1, p.71. Hope, J. and Fraser, R., 2013.Beyond budgeting: how managers can break free from the annual performance trap. Harvard Business Press. Kelly, J.M., 2015.Performance budgeting for state and local government. Me sharpe. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer. Sandalgaard, N. and Nikolaj Bukh, P., 2014. Beyond Budgeting and change: a case study.Journal of Accounting Organizational Change,10(3), pp.409-423.

Substance Abuse and the Elderly free essay sample

Abuse and the Elderly Substance abuse in the elderly exists just as in any other population. Many seniors develop substance abuse problems due to circumstances or situations due to the aging process. A report by the Center for Substance Abuse Treatment/Substance Abuse and Mental Health Services Administration indicates that 17% of adults age 60 and older are affected by alcohol abuse and abuse of legal drugs. The report also states that a third of those seniors who abuse substances did not have a substance abuse problem in their earlier years. People usually think of substance abuse as using illegal drugs and young people as the most common abusers. People do not think of seniors as abusers of drugs. As a result, the issue of substance abuse by seniors has been under-researched and the number of seniors who use substances is much higher than reported. In 2000, an estimated 568,000 persons aged 55 or older had used illicit drugs in the past month and over 5 million were binge alcohol users, including more than 1 million who were heavy alcohol users. The number of substance users among older adults is likely to increase in the coming years due to the aging of the baby boom generation. (NHSDA Report, 2001) Reports states that more than one substance may be used by seniors, alcohol seems to be the primary substance. A recent report estimates that 4. 4 million older adults (over age 50) will be in need of substance abuse treatment by the year 2020. The study also states almost a 50% increase from 1988 to 1997 in the number of alcohol related hospitalizations among older people 6. Emergency room visits shows a 58% increase in alcohol mentions for patients 55 or older. TEDS, June, 07, 2004) Levin and Kruger (2000) called substance abuse among older adults an invisible epidemic, stating that older adults, relatives, and caregivers tend to downplay the existence of any substance abuse problems. They also state that the symptoms of alcohol and drug abuse are often mistaken for the symptoms of aging problems such as dementia, depression, or other problems commonly seen in older adults. Accepting that the family member is suffering from one of the issues that beset the elderly is easier then saying they have a substance abuse problem. Traditionally, substance abusers over the age of 65 have been identified as early onset or late onset abusers (Benshoff Roberto, 1987). More recently these categorizations have been conceptualized as chronic or situational (National Institute on Aging, 2002). Early onset abusers began drinking or drugging behavior before the age of 65 and continued to consume thereafter. Jung (1994) asserted early onset abusers frequently have significant physical and mental health problems, usually associated with their substance abuse history. Rigler (2000) reported that about two-thirds of elderly individuals with alcoholism problems are early onset drinkers, noting those individuals who survive the hardships of alcoholism problems in earlier life often have major mental and physical health complications. Late onset abusers are individuals who begin their substance abuse after 65 usually in response to a negative life situation or event such as retirement, death of a spouse, decline in status in the community, or health setbacks. (Rigler, 2000). The question is, do individuals begin drinking after the loss of a spouse because of grief, or because the death resulted in the loss of a control mechanism? Does increased drinking after retirement result from hopelessness? Does a major health crisis trigger increased alcohol usage as a coping tool or as a way to supplement pain medication Nearly all newly acquired substance abuse problems are alcohol related in the elderly over 65 years old. (Peterson 1988). Brennan and Moos (1996) reported that, in comparison to early onset drinkers, late onset drinkers typically have fewer physical and mental health problems. Therefore late onset drinkers tend to have a better prognosis for recovery because they have not suffered the physical and psychological ravages of long-term alcohol and drug problems (Brennan Moos, 1996 The increased use of alcohol has resulted in injuries related to falls, is significant cause of hospitalization, nursing home placement, decreased mobility among older adults (Lord, McLean, Stathers, 1992), accounts for about 40% of accidental injuries in this population. As we age the body metabolize alcohol faster and alcohol can interact with prescription and over-the-counter medications. Alcohol is especially dangerous for those who take sleeping pills, pain pills, or anti-anxiety medications. The effects of alcohol cause brain damage. The symptoms are similar to Alzheimer’s disease: confusion, short-term memory loss, diminished verbal ease, and loss of problem solving skills. The symptoms decrease after three to four weeks of abstinence. However, unless abstinence is maintained, the person may become permanently demented. One report found that 10% of patients over 60 who were diagnosed with Alzheimer’s disease had brain damage caused by alcohol. The elderly are the fastest growing segment of the driving population. A person’s crash risk increases beginning at the age of 55. By age 80, it exceeds that of the young, beginning driver. Age and alcohol interact to increase driving risk. This could mean the responsibility of their transportation falls on a family member. How can family and friends help and support the persons with substances issues? If youre concerned about an elderly friend or relative, make an appointment with a health care professional, such as a doctor or nurse for a medical evaluation and attend the appointment with them. Be sure to discuss his or her recent and long-term drinking and drug use problems with the health care professional. Be sure to review the list of prescriptions and over-the-counter medications used on a daily basis by your family member. Help with decision making. Many older alcoholics and persons with substance abuse problems are unable to process information or effectively communicate decisions. Help set up community services in the home, if needed. Elderly people may benefit from such community services as home care, nutritional programs, transportation programs and other services. Drug use can disrupt family life and create destructive patterns of codependency, that is, the spouse or whole family, out of love or fear of consequences, inadvertently enables the user to continue using drugs by covering up, supplying money, or denying there is a problem. It is reported that family members feel that the issue of the user becomes their problem. There is a feeling of being drawn two ways, toward the user and their family. The structure of the family can be changed because of the usage of the senior. The substance problem becomes the family problem. The caregiver is trying to take care of the user and their family. The concern is what are they doing? Are they alright? Are they drinking? Are they eating? Do they have food to eat? Should I go and check? Making sure the elderly person is taken care of can cause problems in the whole family structure. What can be done about this issue? Fewer than one in five existing substance abuse programs in the United States offers services specifically designed for older adults, according to a University of Iowa investigation. The study, which appeared in the September issue of the International Journal of Geriatric Psychiatry, suggests substance abuse in the older population is a particularly serious health concern. Either people are not getting the necessary care or they may be receiving improper care by visiting treatment facilities without elderly-specific programs in mind. As the elder population continues to increase, the number of elderly with substance abuse problems will increase considerably, said Stephan Arndt, Ph. D. Substance abuse and alcoholism may go undiagnosed and untreated or be inappropriately treated because of the lack of treatment. Professionals may also fail to investigate problems that may be indicative of an substance abuse disorder (forgetfulness, emotional instability, or physical illness) due to making the assumption that problems are a natural part of aging (Norton, 1998). Additionally, they might assume that elderly consumers deserve to be able to over-consume alcohol as part of their right to a blissful retirement (Bleechem, 2002). When making treatment referrals several difficulties can occur including: lack of individualized treatment approaches; lack of accessibility; and over-reliance on the self-help model. Koch and Rubin (1997) cautioned that substance abuse treatment providers have had a history of providing one size fits all treatment that may not effectively meet the needs of individual consumers. For various reasons substance abuse in the elderly population has not been viewed as a serious or widespread problem. Researchers have rarely addressed the unique issues faced by this group of individuals, traditional care providers have been slow or reluctant to identify problems and few elderly-specific treatment resources have been developed. To adequately provide services for the elderly with substance abuse problems appropriate screening instruments can be used in identifying substance use, abuse, and dependence in the elderly and therefore increase the likelihood of developing an effective treatment plan. Above all, future research should center on unique, elderly-specific identification, intervention and treatment strategies. All around us are many elders that alcohol has robbed of hope, dignity, and the ability to cope. Life events such as the loss of loved ones, the onset of age-related health problems, and the failure of caregivers to recognize and confront drug and alcohol may contribute to the development and continuation of the abuse. Potential solutions involve creating more specialized programs for older adults or modifying current programs to better accommodate the special needs of elderly clients. Substance abuse in the elderly needs individualized and age appropriate reatment just as other populations receive. At this time there is not specialized elderly treatment in the Grand Rapids area. Following is a list of resources regarding this issue.