Children and Divorces Research Paper Example | Topics and Well Written Essays - 1250 words

Children and Divorces - Research Paper Example As a responsible parent, it commonly perceived to feel unsure of how to provide your children the esteem support throughout the separation or rather divorce period. It may seem to be an uncharted area but one can successfully move through this difficult time. Moreover, this is the time a parent aids their children emerging from it feel rekindled, strong and cared for. Furthermore, there exist numerous ways one can help their children adjust accordingly to divorce. Moreover, humility and reassurance can reduce the cumulative pressure and kids to cope well with the new prospects. Through provision of routines the children can depend on you remind your kids that they may rely on you for stabilization and support. In addition, there should be maintenance of a mutual relationship with the ex whereby you can help your children avoid the constant pressures that emanates from witnessing their parents in a fight or disagreement (Strong, 2010). Thus, such a transitional period cannot lack some extend of hardships though, it can strongly truncate the kids’ pain, stress and worries by making their safety and contentment your mission and priority since it is an obligation by both partners to take unconditional care of their children. Children normally have numerous needs that they anticipate their parents to accomplish. First, they require their parents, both, to get an interest in their livelihood. They expect their parents to express this concern by knowing their status every time, giving the gifts and family treats among other activities such as scribbling letters to them to show love and unconditional care. Moreover, kids anticipate their parents to avoid disagreement and fights that may eventually elicit sadness. They require their parents to easily deliberate and agree on solvable issues that make them quarrel every time they argue. Furthermore, kids anticipate their parents to always treat them and avoid

Sam 342 unit 6 Essay Example | Topics and Well Written Essays - 250 words

Sam 342 unit 6 - Essay Example job where I would have autonomy over my decisions and actions; I would engage in personal business otherwise known as a sole proprietorship (Pitts, & Stotlar, 295). Personal business is a job where the owner has absolute powers over day – day operations of the business. I choose personal business due to the following reasons: Sole proprietorship offers the opportunity for being own boss, where I will not receive orders from any person or quarter. Being my own boss, I would issue orders to my staff on matters relating to the operation of the business. However, I would not have been in such position in case I was employed. In this position, I would work at my pace and convenience without the stress of working under someone who may in some instances be manipulative and mistreating (Pitts, & Stotlar, 298). Being the owner and manager of the business, I would have the chance to implement various business ideas that I feel are suitable for the success of the business. Moreover, I would be in a position to implement the innovations and plans of actions without the need to consult anybody since I am my own boss (Pitts, & Stotlar, 302). Moreover, I would not experience any resistance when implementing the ideas, as I am the sole decision maker. Since I am the owner and sole decision maker of the business, I would be in a position to make quick, appropriate, and effective decisions whenever possible and at a convenient time without the need to consult (Pitts, & Stotlar, 304). This will ensure that I make appropriate decisions that may lead to prosperity in the business as well as prevent the risk of it failing. Moreover, wrangles, which characterize business or organizations, will not feature in the business and thus provide an opportunity to concentrate on making it

Provide support to manage pain and discomfort Essay Example for Free

Provide support to manage pain and discomfort Essay Agreed ways are a set of rules, regulations, policies and procedures set out by the company which are kept in the office and are always available to be accessed. Care plans, policies and procedures always have to be followed and necessary precautions have to be taken. Before using any kind of methods to manage pain, the resident/service user needs to be assessed has every kind of pain relief can be potentially harmful. Care plans are made individually for a specific person. Care plans are made to bring comfort and support It’s important to be aware of communication, both verbal and non-verbal. It’s important to always communicate slowly and clearly so that the resident can understand you. Always try to empathize with your resident, (empathize to see from their point. I would ask on a scale of 1 to 10, 10 being the highest, and 1 being the lowest, how the pain feels, by communicating you can find out their pain level then inform the Nurse who will then check to see if medication can be administered. Read more: Essay on Provide Support to Manage Pain and Discomfort If a resident cannot communicate verbally I would monitor their body language, i.e. face expressions, i.e. holding their hand, leg or limbs, this could be their way of expressing pain or by checking their turn charts, they might of been in the same position for a long time, i.e. on the left side for some time so by repositioning the resident your relieving them from discomfort and pain. I may be quiet difficult to express and communicate their pain i.e. said once but unclearly, you ask them to repeat themselves, they become angry and shout. Try to listen closely and clearly, it can be very difficult to concentrate energy to communicate, so any communication should be given 100% of your attention. All residents have different ways of communicating and different ways of understanding. All residents have different pain and discomfort levels. It’s important that we understand they are not being difficult or  awkward, just every resident has different types and ways of comfort and relief. Remember pain medication can cause anger and frustration verbally be aggressive cause confusion lack of concentration not able to make clear choices or decisions pain medication could also have an effect on their behaviour make them sleepy Always consider and respect a resident’s culture and religion. It’s very important to remember person centred care = care is designed around the individual not individual around the care. Remember the purpose is to bring pain free, comfort, dignity and peace to your resident.

Harmonisation of International Accounting Standards | Essay

Harmonisation of International Accounting Standards | Essay In an increasingly global business environment, issues such as how companies account for their relevant financial positions in different jurisdictions gain greater importance. Many companies are international in their scope with several different subsidiaries in multiple jurisdictions making the interpretation of accounts particularly difficult. Accounting standards in every country are developed with the background of that country’s individual social and economic circumstances, which results in a range of differing standards being developed across the globe[1]. As a result, it is very difficult for accounts to be read accurately and to make suitable financial decisions on investment by entities from other jurisdictions. Comparing performances and consolidating accounts without at least a degree of international harmonisation would prove very difficult, if not impossible. The Importance of Harmonisation As a result of the problems mentioned above, a uniform set of International Financial Reporting Standards (IFRS) have been developed with the view to mitigating or, in some cases, eliminating divergences in the way that accounts are reported in different jurisdictions. It is recognised that a blanket standardisation is simply impossible; countries need the flexibility and freedom to allow influences from their own social and economic backgrounds to come into play. For this reason, a process of harmonisation has been established. By having a guideline for the ways in which companies from different countries must deal with certain corporate issues, it makes the position of managers and investors much easier. Having a foundation of standards allows allocation choices in terms of resources and time to be made across jurisdictions. In order to do this, a like for like comparison must be possible and this can only be achieved with a degree of harmonisation. In particular, the area of taxation has gained a great deal of attention from international accounting standard setters. For example, Financial Reporting Standard 19 states how a company should deal with deferred taxation situations, i.e. where the point of realising the asset and the corresponding liability are different and how this can be accounted for in the company accounts. By ensuring companies across the globe are broadly following the same principles, it is much easier to ascertain the true financial position of the company in question. The International Accounting Standards Board The International Accounting Standards Board (IASB) is a wide group of people who are independent and are involved in the development and management of the International Financial Reporting Standards. The work of the IASB is supervised by the International Accounting Standards Committee and has additional support from external advisory committees. In total, there are fourteen board members, representing nine different countries, thus ensuring geographical diversity and representation during the standard setting process. The main work of the IASB is to work with the various different national accounting standard setters in a bid to ensure that there is a worldwide convergence of accounting standards being put in place. As mentioned previously, the aim is not to force nations into following one set of distinct rules, but rather to encourage a union of standards. The work of the IASB has been widely recognised, with more than 100 countries across the world either requiring or at least allowing the use of international accounting standards. This substantially increases the freedom of trade and investment on an international scale. International companies are able to ensure that consolidated accounts are prepared to produce useful and accurate accounts of the way in which the company is performing. This ability to draw accurate comparison is vital for the truly international scope of modern business[2]. Structure and Processes of the IASB Gaining harmonisation and convergence of accounting standards is clearly an important and useful element of international business. Achieving this is, however, a particularly difficult task. No international financial reporting standard can be passed and agreed on without the due process being followed. International agreement is vital, if such convergence is going to be efficiently attained across the globe. The process is carried out in six stages, each of which is open to debate and is overseen by the executive committees. Firstly, the agenda is set. During this process, the IASB will look at the issue being raised, the current approaches being taken by the various different countries and the realistic possibility of achieving greater harmonisation. On the assumption that further harmonisation is thought possible, the IASB will then consider and set out the scope of the international standard that is envisaged. Secondly, the project of establishing the accounting standard is planned fully to ensure the maximum possible buy-in from the various countries. Crucially, at this point, the IASB will decide if it is going to act alone in establishing the standard or whether it requires the assistance of other standard setting bodies[3]. Thirdly, once the project is fully understood, a discussion paper is published. This will state the issues as the IASB sees it and the possible solutions that exist for the problem. This is absolutely crucial. The work of the IASB relies almost entirely upon the agreement of the participating countries and, therefore, opening the discussion up to these countries is vital. Fourthly, once the discussion stage has been duly undertaken, an exposure draft is issued with details of the proposed solution. This is essential as it will be at this point that many countries will raise objections or make further suggestions. Fifthly, all of these processes are put together and the standard itself is drafted and published. It takes into account all comments and issues raised during the discussion paper and exposure draft. Finally, after the standard has been issued, the IASB will review the uptake and the way it has been applied by the various countries. It may be that further amendments or new standards are needed and the process will then restart. The entire process is based on discussion and co-operation, which is vital if any form of harmonisation can be truly efficient[4]. Challenges to Harmonisation Harmonisation is clearly beneficial for international trade and businesses. However, such large scale convergence is going to be difficult to manage and achieve; firstly, as the standards have to be incorporated into the national standards set by every individual country. This requires the relevant countries to be on board and prepared to support the various international standards being developed. Naturally, the support that is being shown for this is different between the various countries, with the more affluent countries being able to comply more readily because of their advanced accounting structure[5]. Secondly, the changing of the way in which accounts are presented is not always a quick or cheap process, which can cause difficulties for some smaller companies. In some cases, the adoption of certain international standards will result in the reported profits of the company falsely appearing substantially lower than the previous year. For this reason, some companies will naturally be slower or more hesitant to adopt the new standards. Where there is resistance, the IASB does not have the power or teeth to enforce the standards. This lack of ability to enforce can ultimately make the process of ensuring total international harmonisation extremely difficult and potentially impossible. Conclusions The IASB plays an absolutely vital role in the move towards gaining an internationally harmonised set of accounting standards. All of the work undertaken by the IASB is mindful of the need to achieve co-operation between all countries and, as such, has been structured in the way that it establishes standards through the process of discussion and explanatory documents, encouraging the accession of all relevant parties, at every step of the way. In doing so, the chances of international harmonisation are much greater and this will bring with it all of the benefits of internationally usable accounts. Bibliography Bazaz, Mohammed S., International Accounting: A Global Perspective, Issues in Accounting Education, Vol. 20, 2005 Collins, Katherine, International Accounting Rate Reform: The Role of International Organizations and Implications for Developing Countries, Law and Policy in International Business, Vol. 31, 2000 Fleming, Peter D., The Growing Importance of International Accounting Standards; Arthur R. Wyatt, Chairman of the International Accounting Standards Committee, Heralds International Harmonization, Journal of Accountancy, Vol. 172, 1991 Gornik-Tomaszewski, Sylwia, Mccarthy, Irene N., Cooperation between FASB and IASB to Achieve Convergence of Accounting Standards, Review of Business, Vol. 24, 2003 Heely, James A., Nersesian, Roy L. Global Management Accounting: A Guide for Executives of International Corporations, Quorum Books, 1993 Holmes, Geoffrey Andrew, Sugden, Alan, Holmes, Geoffrey, Gee, Paul, Interpreting Company Reports and Accounts, Pearson Education, 2004 Larson, Robert K., An Empirical Investigation of the Relationships between International Accounting Standards, Equity Markets and Economic Growth in Developing Countries, Journal of International Business Studies, Vol. 25, 1994 Nobes, Christopher, Parker, Robert, Comparative International Accounting, Pearson Education, 2006 Rider, Barry, in Villiers, Charlotte (ed.), Corporate Reporting and Company Law, Cambridge University Press, 2006 Rodgers, Paul, International Accounting Standards: From UK Standards to IAS, an Accelerated Route to Understanding the Key Principles of International Accounting Rules, Butterworth-Heinemann, 2007 Sale, J. Timothy, Salter, Stephen B, Sharp, David J., Advances in International Accounting, Elsevier, 2004 Schipper, Katherine, Principles-Based Accounting Standards, Accounting Horizons, Vol. 17, 2003 Schwartz, Donald, The Future of Financial Accounting: Universal Standards, Journal of Accountancy, Vol. 181, 1996 van Greuning, Hennie, Koen, Marius, International Accounting Standards: A Practical Guide, World Bank Publications, 2001 Footnotes [1] Holmes, Geoffrey Andrew, Sugden, Alan, Holmes, Geoffrey, Gee, Paul, Interpreting Company Reports and Accounts, Pearson Education, 2004 [2] van Greuning, Hennie, Koen, Marius, International Accounting Standards: A Practical Guide, World Bank Publications, 2001 [3] Collins, Katherine, International Accounting Rate Reform: The Role of International Organizations and Implications for Developing Countries, Law and Policy in International Business, Vol. 31, 2000 [4] Rider, Barry in, Villiers, Charlotte (ed.), Corporate Reporting and Company Law, Cambridge University Press, 2006 [5] Rodgers, Paul, International Accounting Standards: From UK Standards to IAS, an Accelerated Route to Understanding the Key Principles of International Accounting Rules, Butterworth-Heinemann, 2007

The Meal Ready-to-Eat Essays -- essays research papers

The MRE (Meal - Ready to Eat) Retort Pouch and Component Packaging OUTLINE I. Abstract A. The Meal, Ready-to-Eat B. Nutrition 1) Caloric value 2) Recommended Daily Allowance II. Introduction to the Retort Pouch A. Make-up of the pouch 1) Tri-laminate MRE retort pouch 2) Manufacturing specification 3) Thermo-stability requirements B. Laminate qualities 1) Three layers and object of design implementation C. Possible problems with military retort pouch use 1) Punctures, tears, holes 2) Outer carton use and integrity boost III. Difference between retort pouch and non-retort pouch A. Adhesive use on seals B. Types of food and retort pouch use C. Other packaging use in MRE IV. Retort Pouch Printing A. Required Markings B. Soldier or inspector use of markings V. Defects Likely to Occur A. Delamination B. Inspection for defect pouches VI. Design Improvement and Testing A. Laboratory testing of pouch suitability B. Pouch component shelf-life 1) Freezing effects 2) Dry storage shelf-life 3) Refrigerated shelf-life VII. Summation A. Combat soldier acceptance B. Field feedback The Meal, Ready-To-Eat (MRE) has been specially designed to sustain an individual soldier in heavy activity such as during actual military operations when normal food service facilities are not available. The MRE is a totally self-contained operational ration consisting of a full meal packed in a flexible meal bag. The full bag is lightweight and fits easily into the soldier's military field clothing pockets. The contents of one MRE meal bag provide an average of 1250 kilocalories (13 % protein, 36 % fat, and 51 % carbohydrates). It also provides 1/3 of the Military Recommended Daily Allowance of vitamins and minerals as determined by the Surgeon General of the United States. Most of the food components of the MRE are packaged in flexible packages. Some of the packages are the same or very similar to those used for previous types of operational ration components, but others are newer forms of packaging technology such as the vacuum packed tri-laminate, non-retortable pouch, and the tri-laminate, retortable pouch. Since almost all of the primary and secondary components of the MRE are packaged in tri-laminate pouches, these will be the primary presentation focus. The retortable pouch, often referred to as the flexible can,... ...he development of improved food preservation techniques has occurred largely on the battlefields of the world. What started as a suitable package for space flight meals and the MRE, the retort pouch is now common for packaging of commercial food products of today. The retort pouch has become an industry icon of convenience and has proven food safety in preservation. REFERENCES Brody, Aaron L. The Return of the Retort Pouch. Food Technology Magazine. Vol. 57, No. 2. February 2003. Pgs. 76-79. Hartman, Lauren R. User is King with Flexibles. Packaging Digest. March 2003. Pgs. 34-38. www.packagingdigest.com NFPA Bulletin 41L, 1989. Flexible Package Integrity. National Food Processors Association, Washington, DC. www.nfpa.org Press Release: New Study Says Food Manufacturers Offering US Consumers Retort Packaging to Meet Conveniency/Lifestyle Demands. Paper, Film, & Foil Converters Magazine. April 29, 2004. PRIMEDIA Business Magazines & Media Inc. www.pffc-online.com Sacharow, Stanley. Is the Retort Pouch Really Ready to Replace the Can? Paper, Film, & Foil Converter Magazine. APR 2003. PRIMEDIA Business Magazines & Media Inc. www.pffc-online.com

The Great Depression Essay -- American History

The Great Depression was one of the lowest times in American history. Although this depression brought great poverty to some areas, most were not even phased by it. For some it brought extreme poverty for others who had little money invested in banks or into the stock market, nothing really changed. It even seemed that those who were impacted the least, their changes would not occur until after the Depression was over. In fact some never even knew that there was a depression going on until it filtered down through the tabloids. This economic tragedy was forever changed by the Election of 1932 which eventually brought on the New Deal of legislative programs which would forever change America. The 1920s where a time when America was flourishing with businesses in the North and farming in the South and where the stock exchange could make one rich if the right investment was made. The South presented a different type of wealth-not money, but hard labor and excessive amounts of food. Over time with the stock market rising at record highs, and field crops in excess of amounts of over cropped produce, a barrier was about to be struck hard. Eventually it did in 1929 with to much stock and not enough buyers to purchase it. This led to a great deal of panic in the North. Peoples’ responses were to quickly pull out of the investments they had made, and running to their banks to withdraw their funds. Even people who had money in the bank before it shut down had no chance in getting their money there was no insurance to protect their money loss. It had not yet been devised by the government. This resulted in money being taken out of circulation, which caused high inflat ion to occur. The North’s economy had hit a jolting halt--t... ...onal system gave those who believed they could only provide through manual labor other opportunities to prosper. These changes brought more people into the South which would forever change not just the state of Tennessee, but the way the South is today. The New Deal would have a lasting affect on the economy, and would eventually bring America out of the Great Depression. President Roosevelt would be named as one of the greatest presidents of all time. Tennessee would forever change the way the South would be looked upon, due to it being the foundation of the Tennessee Valley Authority (TVA). As for the stock market, it would not recover until the 1950s. The banks would eventually become regulated by the government, and be forced by Roosevelt to acquire insurance on people’s money for up to $100,000. These actions paved the way for what is now a better America.

African Americans in Civil War

When the Civil War began in 1861 it began for many political reasons all of the reasons were affected by slavery, but the war was not entirely about slavery. It is a belief that President Lincoln and the north started the war because they were fighting for slavery, but this common belief in not completely true. They fought to protect the Union. Because of the willingness of the African Americans to fight in the war they changed the idea of slavery and new reasons for the fighting of one of the bloodiest wars in the history of the world. African Americans changed the Civil War, consequently changing the world as we know it. At the beginning of the war the question was asked â€Å"†¦what shall be done with them [slaves]? † (Document A). Because the North/Union had only heard of blacks and slaves, they did not know what they should do with them in the war. This also shows that runway slaves were fleeing to the Union, but the Union did not have a policy for them. Because of the lack of a policy the U. S. Congress passed the Confiscation Act of 1861. The Act stripped the slaves owners of any claim to the slaves, but it did not explain whether the slaves were free or not. As a result, these slaves became property of the U. S. government. In a domino affect of the Confiscation Act, General David Hunter, of the Union Army, freed all slaves within his command, which consisted of Georgia, South Carolina, and Florida. Only about a week later did Lincoln rebuttal the order and slaves became property of the government again. During this same time there was a mass meeting of African Americans to discuss President Lincoln’s call for colonization of Blacks in Central America. (Document B). Also mentioned in this article is that there are millions of freed blacks, but most of them have moved to the Union side, which brings about the question â€Å"†¦what shall be done with them? † Although the war did not start as a war about slavery rather than to keep the Union, but that changed due to the Emancipation Proclamation which was passed by President Abraham Lincoln. This only freed slaves where the rebellion had already begun, but it also showed the moral side of the war. The blacks that were already freed were willing to fight in the war, and risk their lives for the Union. This dedication to the Union is shown in the picture of Lady Liberty and a wounded black solider (Document G). The freed slaves fought in the 54th Massachusetts Volunteer Regiment for the Union, which was an infantry group that was for all black men. They fought hard which caused Abraham Lincoln to continue with his plans to free all slaves. (Document C). At the beginning of the war the slavery was an issue, but it wasn’t the reason the men were fighting for. However, due to the courage of the 54th Massachusetts Regiment and other brave soldiers it became a moral war rather than political. African Americans involvement in the Civil War helped shift it to a war for freedom of millions of slaves. Without the brave acts of many men and war hero’s this may not have been a strongly pushed issue by the leaders. The war went through an evolution due to the freed blacks. The country was changed forever because of the strong beliefs of many people in that era.