Saturday, May 30, 2020

Health Sciences and Medicine Health Promotion Program - 2475 Words

Health Sciences and Medicine: Health Promotion Program (Essay Sample) Content: Health promotion programStudentà ¢Ã¢â€š ¬s nameProfessorà ¢Ã¢â€š ¬s nameUnit codeDate of submissionAbstractTobacco smoking is one of the major causes of deaths in the world affecting both gender and people of all ages. Respiratory diseases and lung cancer are associated with smoking and can be prevented through adoption of healthy lifestyle. It is important to note that prevention is better strategy than quitting smoking. This is because cigarette smoke has active compound called nicotine that is responsible for addictiveness. This health promotion program is aimed at prevention of new cases of tobacco smoking as well as helping smokers quit. Behavior change model that will be adopted is social norms theory that focuses on clearing misperception and promoting change of behavior. The study will be conducted for period of six months whereby school, community and government will be involved. At the end of study period, various approaches and programs will be evaluated for effectiveness and various recommendations made. Best practices from the study will be passed to other parts of Toronto as well as Canada as whole. This health promotion program will in the long run empower Canadians economically.IntroductionToronto will be the city where study on tobacco addiction will be conducted and health program developed to reduce the menace. Toronto is one of the most populous cities in Canada with population of over 2.7 million people. It is rich in culture with higher number of races and more than 140 languages are spoken in Toronto. Diversity in Toronto city is attributed to people migrating from various parts of the world including; China, England, France, Spain, Scotland, Ireland and Britain. The most widely spoken language is English while Christianity is reported to be the largest faith amongst Toronto residents. It is internationally recognized for commercial services including business and finance and social aspects such as arts and culture, movi e and television programs production, festival and sport activities. The city is situated in Southern Ontario near shores of Lake Ontario.Tobacco addiction will be the center of the study though there are several mental illness and addiction reported in Canada. Depression and anxiety causes impaired functioning of the affected. Mental illness and addiction are closely related in terms of prevalence in Toronto and are reported to start as early as childhood or during adolescence. Youth are widely affected by drug addiction and the most affected gender is male who are vulnerable to mental illness. It is interesting to note that substance abuse problem is most common among the poor as compared to the rich. The homeless group living in streets of Toronto often go for some days without food, get little or no medical services and are predisposed to both communicable and non communicable diseases. These factors contribute largely to substance addiction and mental illness which are burden to society as a whole. Tobacco addiction is the leading cause of death amongst Canadians in category of substance abuse, claiming the live of energetic youths. If smoking is not stopped now then it is likely that we will continue losing population and the cost of primary health care will go up. The affected groups tend to lose jobs and it is very unlikely for mentally retarded person to secure job (Keller and Bauerle, 2009). This causes high rate of unemployment in the city that is associated with criminal activities in slams.Many non-profit making organizations offer physical and mental health programs. One of them is Compassionate health care for Toronto's homeless which gathers for people characterized by unemployment, poor housing facilities, poverty stricken, frequent illness, stress and loneliness. This organization have team of experts including nurses who are able to offer medical services to special group of people who faces stigma due to their mental illness.Assessment of needAccording to WHO (1986), tobacco and alcohol abuse are the major health hazard in the world calling for collective efforts to eradicate this pandemic through development of health public policies. Tobacco not only affects the user but affect the surrounding population with infants being the highest victims from smoking mothers. Food insecurity is one of the major concerns globally and tobacco contributes to food crisis in countries growing tobacco as cash crop. Tobacco is highly taxed by government in hope of raising its price to discourage consumption and promote health of its citizen. However, it has made tobacco one of the most profitable agricultural crop explaining continued production and deterioration of usersà ¢Ã¢â€š ¬ health. It is therefore recommended that governments should commit themselves in lowering tobacco growing and marketing through development of health public policy to benefit its citizen and major population of the world.Tobacco has nicotine, which is th e active component that causes addiction amongst users. Curiosity and exposure are predisposing factors to smoking amongst both children and adults. Teen start by trying and with occasion smoking they end up depending on tobacco use. These youths even though they intended to quit few months or years, they end up in addiction and continue smoking to adulthood. This tobacco addiction leads to other drug abuse such as bang, heroine and alcohol. The schools should therefore enforce measures to prevent their students from using tobacco.Program goals and objectivesThe main goal of this study is to reduce mental illness and mortality due to use of tobacco.The objectives of this program are to: 1 To reduce smoking amongst youth in schools 2 To provide education programs on smoking to public. 3 To initiate anti-tobacco projects in schools and around homes. 4 To help tobacco-users quit smoking. 5 To increase policies and programs in schools aimed at reducing tobacco use. 6 To increase public awareness on effects of smoking. 7 To reduce exposure of tobacco product to minorsProgram outlineTobacco smoking is one of the leading premature deaths worldwide. It is highly addictive thus; affected individuals find it difficult to quit smoking. Tobacco is known to have carcinogenic substance causing lung cancer, bronchitis and heart diseases (Roberts et al., 2013). The cigarette smoking should be discouraged, as it is harmful to both smoker and individual exposed to smoke. Apart from causing death, the smokers usually cause financial constraints in the family as the money intended for food, clothing and shelter is spent on buying tobacco products.The health promotion program is aimed at reducing number of as smokersà ¢Ã¢â€š ¬ as well frequency of taking puff. This program will enable smokers quit and discourage non-smokers from taking up. Behavioral change will help tobacco users quit smoking. The smokers will be taken under anti-smoking programs where they will be trained to reduce number of cigarettes smoked before quitting. Strategies to minimize exposure will be carried out for six months and misperceptions such as smoking make one fashionable or attractive will be discouraged. Training programs will continue in schools even after completion of the project. Increasing knowledge and changing the attitude of a child at a tender age will equip him/her with appropriate skills to prevent from smoking.Ways will be devised to minimize tobacco access to minors. Parents who smoke will be encourage not be sending children to store to buy cigarettes. Such parents will also be educated not to smoke in presence o their children and proposal to ban smoking in public places will made. Meanwhile storekeepers will be informed not to sell tobacco products to the minors. Exposure of children to tobacco products is predisposing children to start smoking and should be discouraged. This is because if someone starts smoking at an early age it is like to become adult smoke rs. Many of teenagers who start smoking early are reported to die early compared to non-smokers due to tobacco related complications.Dissemination of information will help equip users on negative effects of smoking. It is reported that users feels that smoking is no longer harmful to their health; educative programs will help clear misconception. Motivation, information and cessation services will be provided to smokers to help them quit smoking. Public educational campaigns through media and reduction in false information about tobacco during advertisement will be fully discouraged. Tobacco manufactures will be required to indicate in the packets with clear writings that smoking is harmful to smokerà ¢Ã¢â€š ¬s health. All these interventions will be carried out together with government, schools, colleges and community based organization, ministry of youths and consumer protection organizations. It is intended that at least a few people will quit smoking at the end of the program. Program implementationStudents can observe what is happening around the school and are likely to try certain kind of behavior in secrecy especially if it is forbidden. Our program will involve checking if there are policies enacted in schools such as forbidden smoking in school compound. Data will be collected on number of smoking cases observed in school irrespective of whether the smoker is a visitor, student or staff. Many countries around the world have developed tobacco free policies to combat smoking amongst students by ensuring that the school is tobacco smoking-free zone.Ignorance is the silent killer. To reach out on children, school based programs will be conducted which include plays and drama. The education will majorly focus on influence of peer pressure on drug abuse, negative social consequences of smoking and resistance and refusal skills. To reach mass population including childr...

Monday, May 18, 2020

Confederation and Constitution - 1416 Words

Articles of Confederation vs. Constitution There were many differences between the Articles of Confederation and the Constitution. At the end of the American Revolution the free states needed some sort of control that would generate to a unified country. Issues arose such as: How should power be divided between local and national governments? How should laws be made, and by whom? Who should be authorized to govern those laws? How could the government be designed to protect the unalienable individual rights? Their first attempt at solving this issue was the Articles of Confederation, which was a failure for†¦show more content†¦Usually they were states rights advocates, backcountry farmers, poor farmers, the ill-educated and illiterate, debtors, and paper-money advocates. In general, the poorer classes of society. Most of the Antifederalists thought that the Constitution required a bill of righ ts. State governments already had bills of rights but the antifederalists were afraid that they might be overridden by the Constitution. On the opposing side, there were the Federalists. Federalists were supporters of the Constitution that desired a strong central government. Federalists felt that the Articles of Confederation were weak and ineffective. They felt that National government would protect the rights of the people. While their inexperienced ideas at creating a new republican government were practiced, the articles proved to be very weak. George Washington called for a convention in late May 1787; in order speak about the nation’s political and economical problems and revise the Articles. Delegates from eleven out of the thirteen states attended this convention. They decided on a government consisting of three branches: legislative (Congress), executive (the President), and judicial (Supreme Court). These branches were under the checks-and-balances in order to maintain balance in powers and to prevent tyranny in the country. Delegates believed this separation of powers into three different branches would ensure that theShow MoreRelatedConfederation and Constitution1594 Words   |  7 PagesConfederation and Constitution United States History Professor: 9/30/12 The Articles of Confederation were a great start to shaping and unifying our country, but it was just that, a â€Å"start†. It needed to take the country as a whole into consideration in order for it to hold this unity in place. The Articles of Confederation led to the Constitution of the United States. Although similar in some aspects, very different in others. The articles had many weaknesses that wereRead MoreConfederation and Constitution1483 Words   |  6 Pages| Historical Essay: | Confederation and Constitution | | Jason Sherman | | | The Articles of Confederation, the first constitution of the United States, was adopted by the Continental Congress on November 15, 1777. However, sanction of the Articles of Confederation by all thirteen states did not occur until March 1, 1781. The Articles created a loose confederation of sovereign states and a weak central government, which resulted in most of the power residing with the state governmentsRead MoreConfederation and Constitution1793 Words   |  8 PagesCONFEDERATION AND CONSTITUTION    By: Instructor: Comparison between the Articles of Confederation and Constitution The Articles of Confederation, formally known as the Articles of Confederation and Perpetual Union, refers to an agreement between the thirteen founding states that first formed the United States of America as a confederation of sovereign states. The Articles of Confederation had served as the first U.S. constitution (MerrillRead MoreConfederation And Constitution Vs. Constitution Essay1230 Words   |  5 PagesConfederation and Constitution The English Parliament in the 1760s decided to increase taxes to the American colonies, which was established by the colonies as unjust due to taxation without proper representation in the parliament. As a result, the 13th colonies decided to create their own government and in 1777, Congress drafted the Articles of Confederation. This was America’s first written constitution. After the Revolutionary War, the Federal government under the Articles did not have enoughRead MoreConfederation and Constitution Essay1539 Words   |  7 PagesThe Constitution of 1787of the United States of America is signed by 38 of 41 delegates present at the conclusion of the Constitutional Convention in Philadelphia. Supporters of the document paid a hard won battle to win ratification by the necessary nine out of thirteen U.S. states. The Articles of Confederation, ratified just before the British surrender at Yorktown in 1781. Congress the central authority had the control to govern foreign conc erns, conduct war, and control currency. These powersRead MoreThe Articles of Confederation and The Constitution1238 Words   |  5 Pagesgovernment has been defined by two very important documents. Reflecting on all governments of the past, they laid forth an impressive jumble of ideas that would lead the way to where we are today. These two documents are the Article of Confederation and the U.S Constitution. These two documents of precedent are both similar and unique, each with its own pros and cons, and neither being perfect. Both these documents addressed the prominent vital in national vs. state sovereignty, legislative selectionRead MoreThe Constitution And The Articles Of Confederation1373 Words   |  6 Pageswould enforce them? I will address some of the differences between the Constitution and The Articles of Confederation. The Articles of Confederation were designed and formed from the thirteen states that created a Confederation known as the â€Å"league of friendship†; their goal was to find solutions for problems; and one of the first attempts to create a system. The Articles of Confederation was our nation’s first constitution; during the last years of the Revolutionary war, the government had beenRead MoreThe Articles Of Confederation And The Constitution921 Words   |  4 PagesConstitution and Articles Analysis The Articles of Confederation and The Constitution were both written I believe to ensue peace in a new nation where great freedoms had just been betrothed upon. Both written within ten years of each other, the main point it was trying to get across was the idea of one nation. They were written by the same people who all in all had similar ideas. There are many differences as well. From the main one being sovereign states, to how many states must approve an amendmentRead MoreThe Articles Of Confederation And The Constitution891 Words   |  4 Pages Throughout American history, many Americans assume that too much power is given to one party or the other. The Article of confederation was important in the United States because it affected the way over government functions today. Specifically, under the Article of confederation, the United States was intended to be formed on a basis of Federalism. Within this structure of Federalism, states have their own rights and majority of power with its people. The federal government on the other hand,Read MoreThe Articles Of Confederation And The Constitution1130 Words   |  5 Pages After America won its independence from Great Britain in 1783, the Articles of Confederation were created to serve as the basis of American democracy. Years subsequent to the creation of the Articles of Confederation, delegates from all states, with the exception of Rhode Island, assembled in Philadelphia, Pennsylvania to mend the weaknesses the Articles displayed throughout its practice. This meeting on Septe mber 17, 1787, resulted in the newly drafted terms for which the United States democracy

Saturday, May 16, 2020

Mass Medi A Positive Side And A Negative Side - 3367 Words

Daniel Chern Professor Ehrenreich April 25 2015 Mass Communication Take Home Test 1a) Mass media, much like many other things have two sides: a positive side and a negative side. Even though most of the mass media is typically associated with negative outcomes, it should not undermine the positive outcomes of mass media. One of the most important mass media form that generates positivity is television. Typically, many view television as a troublesome form of mass media that draws children’s attention away from studying and doing well in school; however, when digging deeper, there is a good side to watching television. For example, according to a content analysis in chapter 11 on family values show that â€Å"the number of extended family†¦show more content†¦In addition to television family shows, other television shows such as Sesame Street have also proved to have a positive impact on children in another way compared to television that show the importance of family values: Education. â€Å"According to a soon-to-be published meta-analysis cond ucted by researchers at UW-Madison, watching international co-productions of â€Å"Sesame Street† has a positive effect on children’s learning and is an â€Å"enduring example of a scalable and effective early childhood educational intervention (cited in references).† These positive outcomes include learning about the world which includes health and safety, social reasoning and attitudes, and also cognitive literacy and numeracy. â€Å"The significant, positive effects of cognitive, learning, and socio-emotional outcomes observed in the current meta-analysis represent real educational benefits for the millions of preschool-age children around the world who visit ‘Sesame Street’ via their televisions,† says Mares. This proves that Sesame Street is a very educational television program that provides many benefits to pre-k children. b) Aggression and Violence has always been a significantly negative part of the media. It has been involved in almost all forms of mass media including violent movies, video games, advertising, news media, and even books. â€Å"According to FBI statistics, about 87% of real crimes are nonviolent, but only 13% of crimes on

Wednesday, May 6, 2020

Comparing Marxist Tradition With French Tradition - 847 Words

Comparing and Contrasting Marxist Tradition With French Tradition: Essay #2 Karl Marx was probably the first theorist to identify significantly with key features of all three traditions (Levine 212), and while he did identify with all three, the French Tradition seemed to mesh with Marx more than the other two traditions. The Marxist Tradition, and the French Tradition compare and contrast due to their similar views of â€Å"perfect† society, politics, and freedom within a society. The idea of a â€Å"perfect† society sounds grand, but according to Karl Marx this was impossible, unless we have reached the end of history. According to our notes, â€Å"Marxists believe there is no such thing as a good society in history. Morality is nothing but an ideology in which capitalists use to mask, hide, or disguise the process of exploitation.† (Wed. Oct. 30 Lecture) Our book states, â€Å" Humans in the state of nature are marked by instinct, physical impulse, inclination, stupidity, and animality, where as in a civil society these traits are r eplaced, respectively, by justice, morality, and duty, reason, intelligence, and full humanity.† ( Levine 155) The chapter over french tradition goes on to explain humans taking power by force, and â€Å"...moral liberty in which they enjoy self mastery by virtue of obeying laws they themselves collectively legislate.† (Levine 155) These quotes over the two separate traditions compliment each other, both are speaking of a society, neither of these societiesShow MoreRelatedA Study Of Society And The Social Lives Of Each Individual1698 Words   |  7 Pagesis the study of society and the social lives of each individual, group or society. Sociology uses patterns of social interactions, social culture and relationships to understand individual and group behaviours. The word sociology was used first by French philosopher, Auguste Comte (1798-1857). He believed that we could use the scientific method to study society in the same way as we use it to study other sciences.   Around the late 18th century into the 19th century, technology had begun to revolutioniseRead MoreSecurity Studies : A Sub Discipline Of International Relations1836 Words   |  8 PagesWhile the roots of security studies can be traced back to Thucydides and Sun Tzu, the conception of security in the mind of many people, scholars and politicians is shaped by three fundamental moments in history: the Peace of Westphalia in 1648, the French Revolution in 1789 and the establishment of the United Nations in 1945 (Arreguin-Toft and Mingst 2013; Hale Held and Young 2013, 49-112). Thus the establishment of state sovereignty, human rights and international cooperation for international relationsRead MoreChristian Ethics in a Postmodern World Essay example6531 Words   |  27 Pages‘inderterminancy’. French sociologist Jean-Franà §ois Lyotard understands postmodern as the deconstruction of the meta-narratives of the techno-scientism and the capitalism of the modern society because of the â€Å"incredulity toward metanarratives† (1984: xxiv). Paolo Portoghesi (1983) warns us not to treat ‘postmodern’ as a label designating homogeneous and convergent things but rather lumping together different things (including returning to historical and classical tradition) which arise from a commonRead MoreThe Development of Karl Marxs Critique2116 Words   |  9 Pagesthat, we are giving Marx his real importance. In this sense, it is crucial to describe and understand the context and the process which led to the development of Marx’s ideas, both in his earlier texts and in the later ones. In discussing and comparing the critique of philosophy given in texts like ‘Towards a Critique of Hegels Philosophy of Right: Introduction’ (1844) and the critique of political economy showed in Capital: A Critique of Political Economy, Volume 1 (1867), we will see theRead MoreThe Communist Manifesto By Karl Marx And Friedrich Engels2286 Words   |  10 Pagesclass, which took the control of international and domestic trade by producing goods more efficiently. During the growth to economic power, this class began to gain political power which in turn destroyed the remains of the old feudal system. The French Revolution, according to Marx, was the most decisive instance of this form of bourgeois self-determination. In fact, Marx thought the control of the bourgeoisie was so extensive that he claimed that, â€Å"the executive of the modern state is but a committeeRead MoreSociology and Emile Durkheim2640 Words   |  11 Pagestheories and methods on social behavior such as their attitudes towards individuals, will be proposed from different aspects and perspectives respectively. 2.Emile Durkheim’s theory and method regarding social behavior Emile Durkheim (1858-1917) is a French sociologist and one of the key thinkers of early positivism. Positivism is an epistemological approachï ¼Å'Which applies the scientific method to the study of social world. Emile Durkheim, with Karl Marx and Max Weber, is regarded as the principal architectRead MoreThe Enlightenment Karl Marx and Max Weber3163 Words   |  13 Pagesand tyranny and to build a better world. Their principal targets were religion (embodied in France in the Catholic Church) and the domination of society by a hereditary aristocracy. Interestingly, it was among those very idle aristocrats that the French Enlightenment philosophers were to find some of their earliest and most enthusiastic followers. Despite the fact that the Church and State were more often than not allied with each other, they were keenly aware of their differences. Even kings couldRead MoreThe Importance of Demography to Development11868 Words   |  48 Pagesfirst social theories - social evolutio nism. In the 19th century three great, classical theories of social and historical change were created: the social evolutionism theory (of which social darwinism is a part of), the social cycle theory and the Marxist historical materialism theory. Although the majority of 19th century social theories are now considered obsolete they have spawned new, modern social theories. Modern social theories represent some advanced version of the classical theories, likeRead MoreAge of Enlightenment and Century5169 Words   |  21 Pagesï » ¿ ADVANCED PLACEMENT ESSAY QUESTIONS RENAISSANCE 1. 77: To what extent and in what ways may the Renaissance be regarded as a turning point in the Western intellectual and cultural tradition? 2. 81: Compare the ways in which two works of art reproduced below express the artistic, philosophical and cultural values of their times. (Pictures of Michelangelo s David and Giacometti s Man Pointing 1947). 3. 82: CompareRead MoreExistentialism vs Essentialism23287 Words   |  94 Pageshis own philosophical views from other explorations. He writes: In the pseudonymous works, there is not a single word which is mine. Kierkegaard used different names to represent different viewpoints. 2. Jean-Paul Sartre (1905–1980) was a French writer and philosopher who is one of the leading figures in 20th-centuryexistentialism. He imagines men as lonely creatures in a meaningless world. He emphasizes the importance of choice and responsibility. Sartre s influences include many of the

The Use of Standardized Testing - 1088 Words

Research shows that the use of standardized testing has spanned centuries, some of the earlier studies include data from the early 1900’s. According to Frazier (2009), â€Å"there is a significant difference in scores on standardized tests when students have completed a technology education program†. This study shows a correlation between the use of technology within the school system and achievement on standardized tests. Students that are exposed to technology education are more likely to do well on standardized tests. The need for assessment or standardized tests according to Dr. Art Costa, the need to give standardized tests is necessary to obtain information regarding how well schools are performing in relationship to other schools in other countries (Harris, 1993). Also, how well students progress over time and are the students achieving in their school experience. Another measure is how do students assess themselves in relation to their educational journey. This study describes the importance of students assessing themselves. If a student’s journey does not conclude with an understanding of their level of independence on adults and without the tools to be able to measure their knowledge level there is a deficiency within the educational system (Harris, 1993). Dr. Costa explains that standardized testing provides a realistic view of what students know (Harris, 1993). In order to determine if a student can interpret and practice the knowledge learned it should be confirmedShow MoreRelatedUse of Standardized Testing1893 Words   |  8 PagesUse of Standardized Testing: In the past several years, standardized testing has been increasingly used as the most meaningful method for evaluating students but is it accurate indicator of student performance? Standardized testing can be described as the use of tests that are managed, scored, and understood in a predetermined, standard way. There are two main kinds of standardized tests that are widely used in schools i.e. standardized aptitude and standardized achievement tests. The aptitudeRead MoreThe Use Of Formal Standardized Testing And Norm Reference Assessments Of Young Children859 Words   |  4 Pagesit comes to assessing the programs. Standardize testing The NAECY believe that the use of formal standardized testing and norm-reference assessments of young children is limited to situations in which such measures are appropriate and potentially beneficial, such as identifying potential disabilities. (National Association for the Education of Young Children. 2003) The DEC believe much of the same they believe that that conventional standardized norm-references assessments materials and tasks areRead MorePros And Cons Of Standardized Testing Essay903 Words   |  4 Pagescons of standardized testing with input from two teachers who use standardized testing in their classrooms. I’m Sarah and I’m Madison. Our goal is to cover both the issues and benefits of standardized testing. To begin, we’ll start with a question to think about: What is the purpose for students and teachers of standardized testing? First, we’ll start by talking about the cons. There isn’t really a benefit for students because standardized testing doesn’t teach students much. These standardized testsRead MoreThe Pros And Cons Of Standardized Testing1177 Words   |  5 PagesStandardized testing is a no Growing up in Chesapeake every student is forced to take a standardized test at the end of every class they take. Standardized testing has been a part of the educational system for so long that everyone is just accustomed to taking these tests or giving them out. Standardized testing does not just effect the students but it also effects the teachers. Chesapeake School Board should get rid of standardized testing in all grade levels because of different learning styleRead More Problems With Standardized Testing Essay1454 Words   |  6 PagesIn Standardized Testing and Its Victims, an article written for Education Week, Alfie Kohn states: Standardized testing has swelled and mutated, like a creature in one of those old horror movies, to the point that it now threatens to swallow our schools whole.... Our children are tested to an extent that is unprecedented in our history and unparalleled anywhere else in the world. While previous generations of American students have had to sit through tests, never have the tests been given so frequentlyRead MoreAnnotated Bibliography Essay1319 Words   |  6 PagesAlternatives to Standardized Tests:. (n.d.). Retrieved February 3, 2015, from This article speaks about different approaches at the end of the grading period as opposed to using standardized testing. Other ideas are evaluation of the work the student has done throughout the year, or quarter. This would take the place of using a pen and pencil test like the standardized test we currently use. An alternative to standardized testingRead MoreStandardized Testing1272 Words   |  6 PagesSynthesis Essay on Standardized Testing Standardized testing in the United States started in the mid- 1800’s (Standardized Tests - This kind of testing was originally created to measure students’ performance and progress in school (Standardized Tests - In recent years, the public school system has relied heavily on the information this test provides, in doing so creating controversy. Other than being a student myself, and participating in multiple standardized exams such asRead MoreStandardized Testing And Standardized Tests1204 Words   |  5 PagesYou must mark all your answers on this answer sheet. Use only a No. 2 pencil. You may not use a pen.   When you fill in the circles, make heavy black marks.   If you make a mistake, erase it completely.   Make no stray marks. Do not make any marks on the back of the answer sheet. These instructions are something we have all nearly fallen asleep to over our years of standardized tests. I myself can be included with you in that expe rience and I hope to give you a little more information on these all tooRead More The Controversy of Standardized Testing Essay1492 Words   |  6 PagesThe Controversy of Standardized Testing â€Å"No issue in the U.S. Education is more controversial than (standardized) testing. Some people view it as the linchpin of serious reform and improvement, others as a menace to quality teaching and learning† (Phelps). A tool that educators use to learn about students and their learning capabilities is the standardized test. Standardized tests are designed to give a common measure of a student’s performance. Popular tests include the SAT, IQ tests, RegentsRead MoreEssay on Standardized Testing a Failure in Education1335 Words   |  6 PagesStandardized testing scores proficiencies in most generally accepted curricular areas. The margin of error is too great to call this method effective. â€Å"High test scores are generally related to things other than the actual quality of education students are receiving† (Kohn 7). â€Å"Only recently have test scores been published in the news-paper and used as the primary criteria for judging children, teachers, and schools.†(2) Standardized testing is a great travesty imposed upon the American Public School

American Reform free essay sample

American Reform movements between 1820 and 1860 reflected both optimistic and pessimistic views of human and society. Assess the validity of this statement in reference to reform movements in THREE of the following: education, temperance, women’s rights, utopian experiments, penal institutions. (1988) The United States has seen change come and go over time. From the Great Awakening in the 1730s to the Technological revolution of the 20th century, America has constantly seen itself change. However, no period had the type of social reform as the mid-1800s. An Age of Reform as it is called, brought about the most drastic movements and reforms. Every type of social issue was discussed and made an issue during this time. Slavery, religion, womens rights, alcohol use, utopianism, education and prison conditions were all topics of debate during this era of reformation. These matters all had something in common. They all dealt with the pessimistic and optimistic views of human nature. We will write a custom essay sample on American Reform or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Slavery, for example, was an issue that dealt with the cynical views in the south. Slavery as we would see it today would seem cruel and unjust, however, back then it was looked at as a serious issue that would eventually be one of the underlying causes of the Civil War. Although the time may lead one to think that most of the reforms were based on pessimistic views of human nature, most were based on views of optimism. Take the issue of education, for example. The public school movement was designed to better educate our nations youth. Horace Mann, the main advocator of this movement, created a public school system in Massachusetts. This system became the model for the rest of the United States. This is a positive aspect of human nature based on the fact that society wanted to improve itself. Another reform movement during this time was the establishment of utopian communities. Beginning with the New Harmony settlement of Indiana in 1825 and eventually ending with the Shakers and Oneida Community, these establishments were designed to create the perfect society, and thus bettering oneself. Penal Institutions were also under modification during this time. In the past, prisons were designed with the purposes of detainment and punishment. Penitentiaries were created to give prisoners the opportunity to reform themselves. They focused not as much on punishment but more on rehabilitation. This shows a sanguine attitude by the American people because they want everyone to become better people. The most important optimistic wave of feelings came from the womens rights movement. The Seneca Falls Convention in 1848 was the first ever womens rights convention. At this gathering, views on woman suffrage and other feministic rights were discussed. Feminist movement supporters were also on hand. Advocators such as Lucreatia Mott, Elizabeth Cady Stanton, Susan B. Anthony, and Amelia Bloomer all promoted woman suffrage. They all followed the policy of all men and women are created equal. This display of support for women was the biggest wave of optimism that our country has ever seen. Although it is a mans human nature to look to woman as inferior, it is societys nature to look at men and woman as equals. This is no doubt an optimistic view of human psychology. The one other pessimistic based reform, besides slavery, was the temperance movement of the 1850s. Supported by mostly the feminine population of America, advocators strived to end the drinking, selling and buying of alcohol in the Untied States. Although it may seem like a reform the general population, the reform led to a wave of violence. Carrie Nation, the woman with a hatchet, often destroyed bars and liquor selling establishments because she despised those who did not support her cause. The movement progressed from an idea, to a law of a state (Maine Law 1851), to eventually a U. S. constitutional amendment. It brought violence among people and led to increase in theft and smuggling because people needed their booze. With crime and violence escalating, Congress had no choice but to repeal the amendment. What started out as an optimistic idea eventually brought out the negative and evil sides of not only opposition to the movement, but also the advocators of the reform themselves, i. e. , Carrie Nation. America reform movements between 1820 and 1860 reflected both optimistic and pessimistic views of human nature and society. This statement alone sums up this particular era of reconstruction and reform. The two biggest issues of the time were one of pessimistic and optimistic views. Slavery (pessimistic) and womans rights (optimistic) dominated the debate forum of this time. While womans rights did not lead to a war between a nation, it was just as important as the abolishment of slavery in the history of our country. Both were significant events that eventually changed our societal ideals in our nation.

Tuesday, May 5, 2020

Financial Accounting And Intangible Assets †

Question: Discuss about the Financial Accounting And Intangible Assets. Answer: The intangible assets are the assets those are not physical by nature. The corporate property in the nature of intellectual those include trademarks, patents, business methodologies, brand recognitions, goodwill and copyrights are regarded as intangible assets. as per AASB, the intangible asset is recognized only if (i) it is expected that the economic benefits for future with regard to the asset will come to the organization with the expectation that the economic benefit for future will represent the best estimate of the managements economic condition and that will subsist over the assets useful life through proper assumptions and reasonable and (ii) the assets cost can be reliably measured (Russell, 2017). Initially the intangible asset is recognized at cost and the cost includes the purchase cost and the cost incurred to bring the asset in a position to its intended use. The cost that is direct attributable are as follows Fees paid for registering the legal right Cost of the service or material consumed or used for generation of the intangible asset Amortization of licences or patents used for generation of the intangible asset Employee benefits related costs that are generated from intangible asset. To analyse whether the intangible asset that is internally generated meets the recognition criteria or not, the asset must be classified into development phase or research phase. The cost related to research as well as developments are taken into account as and when incurred. Further, the company is required to disclose all the amount regarding to the amount of development and research cost that is incurred under each period and for which the revenue statement is prepared (Steenkamp et al., 2016). The intangible asset whether at fair value or cost, subjected to the impairment and amortisation testing. Fair value of the asset is established through the references from the active market. Further, the revaluations shall be performed taking into consideration the required regularity in the reporting date and it must be checked that the assets carrying amount is is not materially different from the fair value. Any amount of accumulated amortisation shall be restated based on the gross val ue of revaluation Alternative for potential standard setting The shareholders stated 4 wide approaches for improving theaccounting with regard to the intangible assets. The standard setters and FASB considered the alternatives fro verifying the degrees for several years. 4 potential strategies for providing more information to the financial statement users regarding intangible assets are as follows Recognize the intangible assets that are internally generated at fair value or cost Alternative 1 Disclose the intangible assets that are internally generated Alternative 2 Adopt the IAS 38 Alternative 3 Recognize the cost of development or research at fair value Intangible asset with indefinite period of useful lives Intangible assets that has indefinite useful life shall not be amortised At every period, the company shall test the intangible asset with indefinite useful life for the purpose of impairment annually and if there is any sign that the asset may get impaired that asset shall also be tested (Russell, 2014). At every period, the entity shall assess whether the circumstances or events supports the indefinite useful life of the asset. However, if it does not conform, the asset shall be changed to definite period that can be accounted for as the change on theaccounting estimates as per AASB 108. De-recognition of intangible asset If the intangible asset is sold or disposed or there is no expectation that future economic benefit will arise from the asset it shall be derecognised. The loss or gain arising from the asset that was to be recognized in the comprehensive income statement shall be derecognised. Gains shall not be recognized as revenue, rather shall be shown as the gain under the comprehensive income statement. Amortisation of the intangible asset with limited useful life shall not be ceased while the intangible asset is not in use any more, unless it is fully amortised or the asset is classified under held for sale (Bond, Govendir Wells, 2016). If the asset is recognized on the carrying amount of the asset then the replacement cost for that part of the asset shall be derecognized for that part of the asset. If the part is not recognizable then the replacement cost may be used as the indication for what the cost of the replaced part was there at the time when the internally generated asset was acquired. Disclosure requirement The requirement of disclosure for the intangible asset that is internally generated and various other intangible assets shall include Whether the life of the asset is indefinite or finite If the useful life is finite the amortisation rate or the useful life and the method of amortisation (, 2017). Detailed reconciliation for the carrying amount at opening and closing period The line items under the comprehensive income statement that includes the intangible assets amortisation Other disclosure requirement includes The description of the asset, remaining amortisation period, the carrying ampoun tof the intangible asset The intangible asset with indefinite period of life Woolworths, the biggest chain of supermarket from Australia is owned by Woolworths limited. The company was established during 1924 and they were operating in the imperial arcade of Sydney. Various businesses those are carried out by Woolworths are petrol and food, supermarkets, hotel and drinks. The petrol and food sector is engaged for the procurement of petroleum and food products for reselling it to the Australian consumer. Likewise, the drink segment is engaged in procurement of liquor products for reselling it to the Australian consumer and the hotel sector is engaged in providing hospitality and leisure services that includes accommodation, food, alcohol, gaming and entertainment in Australia. Intangible asset of Woolworths As per the annual report of Woolworths for the year ended 2016, they recognised the following assets as intangible assets under the assets in their balance sheet Goodwill Liquor license and other Brand names It has been found that the cost of intangibles were amounted to $ 6,948.5 million, out of which goodwill amounted to $ 4,343.6 million, brand names amounted to $ 285.4 million and liquor, gaming and other licenses amounted to $ 2,319.5 million. Significant accounting policies Goodwill The goodwill of the company represents excess of cost of acquisition over its fair value of share for the net identifiable acquired assets. After the initial recognition, the goodwill is calculated at cost after subtracting the accumulated losses for impairment, if any. Other intangible assets The other intangible assets of the company are calculated at cost after subtracting the impairment losses and the amortisation, if any. Where the intangible asset is acquired under the business combination, the cost indicates the fair value on the acquisition date. Moreover, the intangible assets with limited useful lives are amortised on the basis of Straight-line method for their forecasted useful lives. However, the useful life for each of the intangible assets is reassessed regularly in each period. Useful lives of the intangible assets were assessed as follows Intangible asset Useful life Brand names Normally it has indefinite useful life Victorian entitlements for gaming It has finite useful life as per the gaming entitlements up to 10 years. Gaming and liquor licences It has indefinite useful life. Other intangible assets like rights of property developments and relationship with regard to primary customer It has both indefinite useful life as well as definite useful life for a term of up to 20 years. Impairment The intangible assets are examined for the purpose of impairment as per the impairment policy for the non-financial assets as follows Critical estimates for accounting Estimates for the useful remaining lives and assessment for the useful lives requires the significant judgement from the management. The brand names are normally assessed as they have indefinite period of useful lives depended on the strength of the brand, forecasted ongoing profitability and the continuing support. Further, the brand names integrate the complementary assets like product offerings, networks, gaming and liquor license and store formats were assessed to have indefinite period of useful lives based on the licences that are expected to get renewed as per line in association with the ongoing requirements of regulations. Accounting treatment for intangible assets Though the intangible asset does not have any physical existence, it has great importance to Woolworths and must be disclosed properly under the financial reports. While some companies recognize the company trademarks and software as intangible assets while Woolworths recognizes Goodwill, Liquor license, Brand names and other as intangible asset (Ji Lu, 2014). The accounting standard for AASB 138 suggests the businesses for the treatment of the intangible assets, however where the particular criteria for an asset is fulfilled then only the asset is recognized as the intangible asset. The intangible asset shall fulfil the below mentioned criteria Non-monetary by nature the asset to be recognized as intangible, the asset shall be of non-monetary nature. This fact is needed so that the receivables are not taken into account as the intangible asset by the organizations simply as the money is just recognized but not yet received (Yao, Percy Hu, 2015). Identifiable the asset to be considered as identifiable must meet one of the criteria like (i) the asset is capable to be sold, rented, licensed, exchanged or transferred that can be resulted from the separate things from the business (ii) the asset must be separable, so that the asset can be recognized as a separate asset from goodwill (iii) the asset arise from the contractual right or any other legal right, irrespective of the fact that it is inseparable or separable. Lack of the physical substance this criterion is required with regard to the fact that the tangible assets like plant, property shall not be recognized as intangible assets. Woolworths in their annual report clearly mentioned the description regarding whether the assets useful life is finite or indefinite. It is reported that 4 out of total 5 asset classes are there with indefinite useful life, therefore, no amortization cost was charged. Further, the report revealed that every class of the assets are separated with their own headings and the respective amounts were mentioned under each respective head. Further, Woolworths consistently applied AASB 138 for recognizing and disclosing the intangible assets. the intangible assets recognized in the balance sheet are non-monetary in the nature, were separable and do not have any physical substance (InitialAccounting for Internally Generated Intangible Assets, 2017). Moreover, the disclosure rules with regard to the intangible assets were complied with the relevant accounting standards. Recommendation As the guidelines as per the AASB 138 already obliged the organizations to scrutinize the intangible assets strongly and expose every detail regarding their financial statement, the improve ment that can be suggested can be stating under the guidelines the type of the report and where under the report the information shall be disclosed, so that the users can have access to the required files without being going through all the files for searching the specific information regarding the intangible asset of Woolworths. References Bond, D., Govendir, B., Wells, P. (2016). An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), 259-288. (2017). FASB/Document_C/DocumentPage?cid=1176168357653acceptedDisclaimer=true. Retrieved 4 September 2017, from Initial Accounting for Internally Generated Intangible Assets. (2017). Retrieved 4 September 2017, from Ji, X. D., Lu, W. (2014). The value relevance and reliability of intangible assets: Evidence from Australia before and after adopting IFRS.Asian Review of Accounting,22(3), 182-216. Russell, M. (2014). Capitalization of intangible assets and firm performance. Russell, M. (2017). Management incentives to recognise intangible assets.Accounting Finance,57(S1), 211-234. Steenkamp, N., Steenkamp, N., Steenkamp, S., Steenkamp, S. (2016). AASB 138: catalyst for managerial decisions reducing RD spending?.Journal of Financial Reporting and Accounting,14(1), 116-130. Yao, D. F. T., Percy, M., Hu, F. (2015). Fair value accounting for non-current assets and audit fees: Evidence from Australian companies.Journal of Contemporary Accounting Economics,11(1), 31-45.