Important Facts on Social Work

Questions: 1. What is your initial response to this information and how, as a future social worker, would you proceed? What are the important facts here and why? 2. How would you gain further knowledge and evidence and decide on intervention? 3. How would you evaluate your intervention? 4. Please identify three social work values that are especially relevant to this scenario. Please explain why you think they are especially relevant. 5. Reflect on any possible conflict between personal and professional values you might have in this case. How would you deal with such a conflict if it were to arise? 6. How would you personally feel if you were expected to take on this case? Do you have any personal experiences that you can draw on to understand and deal with it? 7. What would evidence based social work mean in this case? What kinds of evidence and how can it be used in this case? Answers: Introduction Social work is a practice used to help the less fortunate and sick in the society. As a social worker, one is supposed to have the following values; integrity, social justice, confidentiality, service, dignity to humans, and a stable human relationship (Akhtar, 2013). In this case, Ms. Ratnayaka who is old and depressed should get the best professional service. Public health intervention tends to be complex processes and dependent on context. 1. Important facts on Social work Ms. Ratnayaka needs a lot of care and attention as she has been admitted to hospital a number of times in three months. There are several critical issues arising from this situation that should be considered in order to improve her health conditions. First, her health condition has to be stabilized with the right prescription on drugs and good eating habits. She has primarily been feeding only on certain vegetables, fruits and beans but her doctor says this is not enough. As social worker, it is important to seek services from professional nutritionists for advices on her diet to reduce further weight loss. Ms. Ratnayaka is old and therefore will need special dieting program to put her back to health. The second critical issue is her mental health condition. She suffers from depression and therefore her ability to make the right decisions on her health are made by her neighbor. Her mental health condition makes it hard for her to take care of her needs since the loss of her husband and her son being far away from her. The third issue that is critical is how she is handling her medication (Akhtar, 2013). She has given the responsibility to her neighbor to take care of her medication and her finances. Unfortunately, the medication that the neighbor is giving her is not prescribed. This is self-medication which may lead to continued ill health. Her neighbor who she also says is her best friend is not a health practitioner and therefore may give her wrong medication. The last critical issue is management of her finances, the role being undertaken by her neighbor now. Considering Ms. Ratnayaka mental health condition, she may have made an irrational decision of giving that mandate to h er trusted neighbor and friend. The reasons why these are critical issues is because of the following; on the first critical issue is her nutrition. Vegetables, fruits and beans are not improving her weight and therefore she should take more body building food with enough calories equivalent to meet. Examples include boiled or fried eggs and milk with professional advice from a nutritionist (Banks, 2006). The nutritionist can also recommend energy giving foods for her body. The second issue concerning her mental health is easy to manage. As a social worker, the best treatment is medication and personal; touch. Her son in Glasgow should come home to take care of her ailing mother who is lonely due to the death of her husband. The neighbor may not necessarily be the right person to take care of her. If her son comes back from Glasgow, he will take care of her need and finances appropriately. Her son is likely to follow the prescribed medication by the doctor and managing her finances personally. The son will also giv e her the company she needs since she is depressed probably because of loneliness. 2. Steps on interventions Intervening in this case will take a couple of steps. For mental health patient like Ms. Ratnayaka, the following are the steps to help her get better health. First, evaluating her mental state and properly diagnosing the illness. She is suffering from depression primarily brought about by the loss of her husband and her son leaving for Glasgow (Parrott, 2010). She is lonely. After knowing the root cause of her illness, the second step is medication. She may also be taken to a professional counseling service that will help her in her emotional state. Counseling helps to reduce isolation that she may be in currently. The only friend she has is her neighbor who also responsible for giving her medication which is not prescribed (Midgley and Livermore, 2009). She is also likely to get professional perspectives and values in counseling. The third step in the intervention process is to give Ms. Ratnayaka a time guideline or a program on nutrition and medication. Following a good nutritional program will help her gain the required weight and health (Turner, 2005). Proper medication from a doctor will also ensure that she does not take any medicine given to her by her friend. The next step is to ensure that Ms. Ratnayaka has a conducive environment necessary for her to recover. Although she might be old, it is necessary that she take precautionary measures in her medication and her nutrition. Counseling may medicate an isolated person into full recovery and health. The reason for intervention is to give Ms. Ratnayaka the best medical attention for her recovery. Her son will give her enough attention on her health (Thyer and Wodarski, 2007). He should be asked to come and take care of his ailing mother, as this will also take her out of the loneliness she is currently having. The son will also manage her finances prudently. 3. How to evaluate the intervention There are various ways to evaluate an intervention. The first way is to evaluate the efficiency of the interventions. It is evidence based and therefore the final output is clearly seen. This case will be evaluated based on Ms. Ratnayaki recovery period and her health. If she gets well, that Is if her body weight and mental health improves. Another way of evaluating an intervention is to vary the anticipated and unanticipated effects of the intervention. The effects of an intervention should be anticipated while unanticipated intervention should be evidence based. Based on the interventions given to the patient, a full cycle of recovery process should be initiated for mental and physical health. 4. Social work values There is no doubt that social workers have made a meaningful contribution towards making the society a better place. A social worker can either work under an organization that helps underdeveloped nations or work on a micro level such as private practice for example providing individual counseling (Midgley and Livermore, 2009). Five values are core in social work. One of the values in this case is service to humanity. As a social worker, there is need to put the interest of Ms. Ratnayaka first to ensure that you help her deal with her personal issues. Ms. Ratnayaka suffers from depression, and does not take meat and vegetables as the doctors have advised. Service to humanity is a value that is needed in this case as a social worker is expected to ensure that the client takes medication as prescribed by the doctor. A social worker is supposed to offer counseling services on a pro bono basis to Ms Ratnayaka to help her cope with lifes stresses and also ensure that she gets all the attention and care she needs. Thus, service to humanity value encourages the social worker to spare part of their time to take care of Ms. Ratnayaka needs. Social justice is also another value that comes in handy in this case. This means that the social worker recognizes that there are some sections of the population that need to be helped such as the underprivileged and vulnerable populations such as old people. Ms. Ratnayaka falls in the old age category and therefore she needs help. Social change efforts are primarily focused on ensuring that the vulnerable such as this woman are taken care of. Another value is human dignity and worth. This is core in social work, which means that they recognize the value of life. Therefore, it is critical to put aside any prejudice for the sake of helping (Webber, 2008). Hence, regardless of social background and beliefs of the client it is imperative that you put the feelings aside for the sake of helping Ms. Ratnayaka. 5. Personal vs. professional questions in this case Todays social worker faces many issues when dealing with their clients. Sometimes personal values are considered more important but would not be superior to professional values. However, when all is said social workers should and are expected to embrace diversity of people and values, it is a learning process, which demands willingness and time to do so. While handling this case, there are various points that personal values that should be highlighted (Sowers and Dulmus, 2008). Firstly, a person who is depressed such as Ms. Ratnayaka should have caring people with her to give her company and care for her. However, the situation as it is now, she is a widow and her son moved to Glasgow. I would recommend that she returns back home and take care of her ailing mother. On the other hand, this is not professional because maybe this is not possible, as the son has settled elsewhere (Humphrey, 2010). This is one of one of the conflicts in this case because in social work one of the core val ues is fostering human relationships. Another conflict arises when Ms. Ratnayaka trusts her neighbor so much with her finances and errands. It is evident that the neighbor is not offering her the help that she needs as a friend such as ensuring that she takes her medicine as prescribed or taking meals as required. This relationship might be aggravating the situation but the client insists that she has known the neighbor for a very long time and she trusts them. As a social worker, it is important to ensure that the client is in the company of people who will influence her in a positive way in terms of encouraging the client to take medicine (Gould, 2010). Therefore, in this case we may have to discourage the client on trusting her neighbor, so much which will be a step in ensuring that she recovers and does not fall sick again. 6. Personal experiences in social work and how to deal with the case If I were to personally take up this case, I would be very excited to be given the opportunity to deal with such a case. Ms. Ratnayaka needs a social worker who will interact with her in a good way. This ensures that there is a bond and relationship created to help the client recover from the various ailments she is suffering from. Therefore, it is important to take note and apply for the social work values such as regarding the importance of human relationships (Cox, 2007). From the experiences that I have had in the past, I would deal with this case in the following way: first, I would make sure that I build trust between Ms. Ratnayaka and I. (Weaver, 1999) This helps in making sure that the client feels very confident in taking my advice. Such patients need to be shown love as they follow doctors instructions on how to take their medicine and also what and how to eat. This will help her take medicine as required and therefore heal faster, also, I would offer counseling to the clie nt because she is depressed. 7. Evidence based social work A process by which the social worker combines clinical experiences and ethics with well researched interventions is known as evidence based practice. In this case, the patient has been in and out of the hospital three times in a span of four months. Hence, the first stage is to ensure that Ms. Ratnayaka takes her medication as required and eat well. This is the first step in making sure she is not admitted to hospital again (Sowers and Dulmus, 2008). The second step is to make sure that she gets the right people in her life that will make sure that she is well and the third step is counseling her and giving her anti-depressants to get her out of that state. In conclusion, social workers should come up with necessary interventions coupled with solutions from their past experienced to ensure that the client gets well (Berkman and Harootyan, 2003). References Akhtar, F. (2013). Mastering social work values and ethics. London: Jessica Kingsley Publishers. Banks, S. (2006). Ethics and values in social work. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan. Midgley, J. and Livermore, M. (2009). The handbook of social policy. Thousand Oaks, Calif.: Sage Publications. Berkman, B. and Harootyan, L. (2003). Social work and health care in an aging society. New York: Springer. Cox, C. (2007). Dementia and social work practice. New York: Springer Pub. Germain, C.B. and Gitterman, A., 1996. The life model of social work practice: Advances in theory practice. Columbia University Press. Gould, N. (2010). Mental health social work in context. London: Routledge. Humphrey, C. (2010). Becoming a Social Worker. London: Sage Publications. Lohmann, R. and Lohmann, N. (2002). Social administration. New York: Columbia University Press. Parrott, L. (2010). Values and Ethics in Social Work Practice. Exeter: Learning Matters Ltd. Sowers, K. and Dulmus, C. (2008). Comprehensive handbook of social work and social welfare. Hoboken, N.J.: John Wiley Sons. Thyer, B. and Wodarski, J. (2007). Social work in mental health. Hoboken, N.J.: J. Wiley. Turner, F. (2005). Social work diagnosis in contemporary practice. New York, N.Y.: Oxford University Press. Webber, M. (2008). Evidence-based policy and practice in mental health social work. Exeter: Learning Matters. Wodarski, J. and Feit, M. (2009). Evidence-based Interventions in Social Work. Springfield: Charles C Thomas Publisher, LTD. Weaver, H.N., 1999. Indigenous people and the social work profession: Defining culturally competent services. Social Work, 44(3), pp.217-225.

Business Analysis and Valuation System †Free Samples to Students

Question: Discuss about the Business Analysis and Valuation System. Answer: Introduction: The performances of an organization are based on the ratio analysis. The efficiency, probability, and liquidity of an organization can be estimated by the represented ratio. The industry benchmark and the budgeted results are compared with each other by the ratio analysis in Alex Blenheim Pty Limited (Alexander, Nobes, Ullathorne, 2016). Ratio Actual 2016 Budget 2016 Actual 2015 Industry Benchmark Return on equity % 12.9 16.6 14.8 15.5 Return on total assets % 10.7 14.2 13.1 14.5 Gross margin % 8.5 9.0 9.5 9.0 Marketing expenses/sales % 2.6 1.8 2.0 2.2 Admin expenses/sales % 1.6 1.6 1.8 2.0 Interest coverage ratio 5.4 8.1 6.4 6.0 Days in inventory 33.1 30.4 31.1 30.0 Days in accounts receivable 50.0 48.0 49.7 45.0 Current ratio 1.3 1.2 1.2 1.5 Quick asset ratio 0.81 0.77 0.77 1.0 Debt to equity ratio 0.51 0.33 0.41 .40 The company generates an equity estimated number from shareholders fund. The budget and the industry benchmark is more than the actual return on equity of the company in the year of 2014-2015 which is evident that the company is not so able in generating the return on the equity (Appannaiah, Reddy, Putty, 2010). The company is not so efficient to take care of the assets which are proved by the actual return on total assets of the company in 2015-2016 which is less than the budget and the industry landmark. The actual result of the gross margin ratio demonstrates the performances of the company, that was less than the budget of 2016 and more than the industry benchmark of 2015. The fixed cost of the company is high because of the low ratio or gross margin. The ratio of actual marketing sale ratio is more than the budget of 2016 and less that the industry benchmark of 2015. When the market cost becomes more than the sales, then the higher ratio arrived. The ability of the organization to pay the interest cost is noticed by the interest coverage ratio which is less than the budget result of 2016 and more than the industry benchmark of 2015 (Beechy, Conrod, 2008). The ratio of the paying of the interests by the company is identified by the high-interest and the low-interest coverage ratio. The current ratio shows that the organization can pay all the interests. The budget of 2016 is more than the actual current ratio, and the industry benchmark result of 2015 is more than the actual current ratio which is more than 1. When the ratio becomes more than one, then it shows that the company can pay all the obligations. The capacity of an enterprise to pay interests are known by the quick ratio results. The actual quick ratio is more than the budgeted result in the year 2016 and also less than the industry benchmark in the year 2015. The achievements of the target by the company can be shown by the actual quick ratio. During the year of 2015-2016, the level of debt of t he company is known by the debt to equity ratio. The actual debt to equity ratio is more than the budget result and the industry benchmark for the year 2015 and 2016 respectively which shows the high debt level of the company. The current and the quick ratio are high in 2016. The financial ratio shows that the profit is less than the cost. The fair value of the company is shown by the financial statements of the auditors. The financial report of the group is fairly represented by the audit process. The financial report can be affected by the internal audit function and audit control process. The financial statement analysis and the internal control can be done by the external auditors with the help of the internal auditors (Bragg, 2013). The effective control by the auditors can decrease the loss of assets and certify the accurate information and the regulation of the financial report. The financial report of the company is responsible for the market value of company and relationship of the internal and the external auditors. Audit steps to reduce risk The preparation and the presentation of the financial statement are dependent on the auditors. The internal auditor invents few issues that are: The separation of the duties among the employees sometimes creates troubles. In large organizations, there are fewer probabilities of errors than that of the small organizations. In a large organization, the various difficulties are handled by the different specialist (Britton, Waterston, 2013). The management plays a major role in the monitoring and controlling the organization. The financial statement can be analyzing by the auditors who estimate the possibilities of error or false statements. All the organizations are dependent on them, and the improper documentation can be effective for the companies. The auditors explain the job functions to the employee. The incorrect documentation can be harmful to both the employee and the companyduring the segregation of the duties (Burns, 2014). The documentation procedure and the policies can confirm the position of the company in the market. The weak it controls, and the data security problem can be faced by the organization which is solved by the internal auditors. The internal auditors are concern about the safety and the security of the confidential data of the company, so they take care of it. The internal auditors always maintain the discipline, attention, determination which is a significant impact on the long-term goals of the organization. The internal and external auditors, managers and the employees monitor all the problem of the organization and try to solve them. The senior managers take care of the risk factors of the management committees and play a significant role in the implementation of the senior management department. The senior management adopts some strategies for the development of the company (Dalton, 2013). The auditors are responsible for the fair presentation and providing the significant information to the shareholders. The auditors play a role in the solving of the problems arises by the shareholders. In the analysis of the material and the presentation of the final report, the auditors play a significant role. The auditors supply the techniques to the company and apply the method through which they can determine the mistakes or errors (Helbk, Lindset, McLellan, 2010). The auditors can determine the risk factors and help in the implementations of the techniques, strategies and they try to overcome the problem faced by the company. The auditors can help to monitor and decrease the errors. The processes of the organizations should be managed, and the auditors play a significant role in presenting fair value and provide significant information to the stakeholders. These internal control weaknesses can be managed easily or can be rectified quickly by slightly modifying the existing procedures or bringing out the necessary internal controls. Some of the levels are greater to some extending this level of the adult risk and the social responsibilities. The internal control weaknesses are pivotal and reduce the appropriateness of the auditing. There are several internal control weaknesses which can be the reason for the loss or damage of the property, resources, as well as it can reduce the income of the organization (Northington, 2011). There are various internal control weaknesses that influence the audit practices within the organizations. Some of the major internal control weaknesses are: inadequate documentation/records, central business cycles inappropriately defined, lack of control over authorized transaction, no oversight plus review, lack of physical and logical security, the inventory control weakness etc. Moreover, the inventory control weakness is one of the most important internal control weakness. The inventory is one of the most critical area of error, the area is prone to be error. The auditors have to be alert at the time of auditing that the all inventory item are properly recorded. The auditors have to check manually all records of the stocks. The records must be check with the physical evidence of the inventory stocks. In is highly intense area, where the audit risk can be arose. Inadequate documentation/records With proper numbering of documentation, helps in tracing the records when necessary. It was required for the auditing of the way in the property in similar such a way there are several items in the auditing that many of the documentation will severely in such manner that purpose of verification with appropriate budgeted in the significant landmarks. Moreover, sufficient documentation will make the procedure easy of enforcing financial records as well as completing tax returns. The tracing of the literature which connects to follow up queries as well as the question from the consumers of the past transaction can be easier (Palepu, Healy, Peek, 2016). This will support in preventing to record the same transaction in multiple places in multiple time as there must not be any of the duplicate numbers in the system. Proper documentation helps in giving the satisfactory answer to the queries about the financial transactions. The documentation gives evidence of the underlying transactions. The financial documents must be pre-numbered to ensure that the entire transactions are recorded as well as accounted for help in tracing the records when necessary. The sales and the accounts receivable, cash management, banking process, purchase along with account payable. At the time the development plus changes are made to the procedures, the employees can be informed quickly, to train and brought up to the speed. Possibly the most unapplied control tools where the most value can be included with small effort. Documenting the primary controls is each of this cycle will give transparency, consistency, as well as distinct roles and responsibilities in every single of these cycles, which can be quickly assigned to the particular individual. As the business have diverse focal areas different period will be significant to your business; however, for the maximum numbers of business, the following procedures can be critical. Consistency, as well as distinct roles and responsibilities in every single of these cycles, which can be quickly assigned to the particular individual (Parker, 2007). Lack of control over authorized transaction A particular dollar value can reduce the overall expenditure because the degree of authority can be brought up superior reduction for the risk or threat of improper payment. Authorization of the buying must occur before the commitment of the resources. The business owners or management must take few time as well as interest in the financial record of the organization. The business group uses to get so involved with the day to day business operation that the team often forgets to review their business process (Ricchiute, 2006). Apart from this, insufficient disaster recovery is also impeding the development and growth of the organization. Deficiency of the physical safety of the business property plus resources might influence the outcome in loss or damage to the goods and resources. No formal ethical policies and methods then the organization may face difficulties in establishing the integrity and ethics within the employees of the organization. The overhead required to be maintained under control to ensure that a clear profit outcome from its operation. Thus from this insufficient was directly from the values of the organization that has some recovery in the business property. Deficiency of the physical security of the buildings plus resources might influence the outcome of loss or damage to the goods and resources. The company lack in proper documentation as the company failed to put a unique number to the documents that slow down the assessment process. Access to the tools, petty cash as well stock veri fication must be restricted to the proper person and must be stored in a secure location. The undertaken business organization Alex Blenheim operates in comparatively low gross margin business environment. The overhead required to be maintained under control to ensure that a clear profit outcome from its operation (Subramanyam, 2014). Audit impact It helps the management to make the important management decision for the company. For improper documentation of the financial records can misguide the auditors about the financial position of the organizations. The income statement helps in showing the revenues and expenses of the company, within the pre-specified period. The cash flow can be of two types cash inflow and cash outflow. The cash flow statement shows both the cash inflow and the cash outflow. The financial statement is mainly of three kinds: balance sheet, income statement and cash flow statement. Besides this, there are different expenses also, and the expenses also recorded in the income statement of the company. The internal audit usually performed within the enterprise and the company's auditor use to carry out the inspection tasks (Weil, 2017). The statements are various ranging in order with financial records of the organization. When some of the income rates are not probably maintained by any of the company than some of the economic systems that are auditory take right steps in order of audit performed. The financial statements provide indifferent information to the users, and the auditors are responsible for recognizing the mistakes of the financial statements. Audit steps to reduce risk To verify the account receivables and account payable very minutely as well as the inventory is also an effective audit risk thus the records of the inventory must be checked manually with the files of the commercial segments. The auditors have to take few steps to reduce the danger of the auditing. Hence, the accounts must take adequate steps so that the audit risk can be minimized. The financial statements such as they auditors have to check the journal entries also as it helps in assessing the errors of the financial statement (Welch, 2014). The job roles and responsibilities must be clearly defined so that there would not be any confusion about the job. There are some variables in order of high clearance of payable is also critical of the records from some gross margin business environment. Authorization of the buying must occur before the commitment of the resources. Help in aligning the business objectives as well as support in establishing best practices for the operating proc edure. Computer-assisted programs are designed for use during the auditing process. They help to establish the audit process in the appropriate way. Auditing procedures involve ample processing of data which is much simplified by such computerized programs. The accounting system for clients helps in the appropriate specification with the help of features integrated for improving the comprehensiveness of the system. Such systems also help to control sustentative transactions for depiction as leaving skilled resources. The three computer-assisted methods involved in the preparation of an audit report are described as follows: The packaged programs which are generalized in nature: These generalized systems have to be modified slightly to define the exact format of the file. The parameters also can also be interrogated by the program by giving the data that requires extraction. The data structure required to be provided can be expanded through displaying the right format of the files which would be the outputs. Thus the data becomes very convenient to handle and flexible as well when it is processed through such computer systems. The software just requires some modification for the exact format for which it is to be used, and after that, it would make tasks much easier. Programs are written for a purpose- The programs of this type are designed specifically for particular purposes and thus need no modification. These are usually used by appropriate organizations in their several operations. These applications are also operable in machines with particular specifications(Rahman, 2015). The categorization within such software is very necessary for displaying the appropriate procedures for the particular data. According to the different categories of machines, the processing of the data differs. The enhanced effectiveness of the data can be easily identified by the show of enhancement of data. Utility based programs for use by clients- The use of such programs is on the display of the data related to the performance. This is done by assessing the performance in terms of the various functions and sorting them accordingly to present the data in a very user-friendly format. When the software is used in auditing, the checks on the calculation are conducted, and these are also displayed to the user. Thus the users can be sure that the audit would be error free. The detection of the errors is made by displaying every entry which is relevant to the identification of the purchases. Any violation of the rules of auditing can be easily depicted through the display of the statement that there is no effective calculation of customer balance. This is in turn done by showing the specification of the limit for credit. Thus the unreasonable parts of the calculation are then displayed by the display of the appropriate discounts. The detection performed shows that the sales ledger balance was displayed as debtor's balance. The statistical analysis is performed by appropriately selecting the audit testing process. The completion of the process of checking is made by showing the process of audit testing. The continuity in sales is checked by the display of the sales inv oices and by ensuring the accounted processes involved for benefiting the customers or the stakeholders. Hence the classification of the ledger balance can be easily show3n by depicting the appropriate work structure. Hence the structure can be easily depicted by appropriately implementing the circularization of debtors. The inclusion of strategic balance can also be easily done by identifying the items which are slow moving. The ledger balance of the sample sales is thus very efficiently handled by such software and program becomes a complete assistance for the conduct of audit for different organizations. The software is extremely capable in this regard and proves extremely useful to the auditors. The strategic balance is very efficiently maintained by conducting all the activities with the same accuracy and providing recovery options and cross checks at every step of the audit. The costs of the software are high, with set up costs involved as well. But the costs should be borne b y organizations needing efficient audit assessment and accurate results. References Alexander, D., Nobes, C., Ullathorne, A. (2016).Financial accounting. Harlow, England: Pearson. Appannaiah, H., Reddy, P., Putty, R. (2010).Financial accounting. Mumbai [India]: Himalaya Pub. House. Beechy, T., Conrod, J. (2008).Intermediate accounting. Toronto: McGraw-Hill Ryerson. Bragg, S. (2013).Financial analysis. Hoboken, N.J.: Wiley. Britton, A., Waterston, C. (2013).Financial accounting. Harlow: Financial Times Prentice Hall. Burns, P. (2014).Business Finance. Elsevier Science. Dalton, H. (2013).Principles of Public Finance. Hoboken: Taylor and Francis. Helbk, M., Lindset, S., McLellan, B. (2010).Corporate finance. Maidenhead, Berkshire: Open University Press/McGraw-Hill Education. Northington, S. (2011).Finance. New York, NY: Ferguson's. Palepu, K., Healy, P., Peek, E. (2016).Business analysis and valuation. Andover, Hampshire, United Kingdom: Cengage Learning EMEA. Parker, R. (2007).Understanding company financial statements. London: Penguin. Parrino, R. (2015).Corporate Finance. Singapore: John Wiley Sons. Powers, M., Needles, B. (2012).Financial accounting. [Mason]: South-Western, Cengage Learning. Rahman, N. (2015).Corporate Finance. North Ryde: McGraw-Hill Australia. Ricchiute, D. (2006).Auditing. Mason, Ohio: South-Western/Thomson Learning.. Subramanyam, K. (2014).Financial statement analysis. New York: McGraw-Hill Education. Weil, R. (2017).Financial accounting. [Place of publication not identified]: Cengage Learning. Welch, I. (2014).Corporate finance. Los Angeles: Ivo Welch.

Sample College Essay on Homosexuals in the Military

Sample College Essay on Homosexuals in the MilitaryAre you a homosexual student who has just finished a sample college essay on homosexuals in the military? You can always go back and read the entire thing and get a feel for it. However, if you're looking for tips to help you with your essay writing, then I have some information for you.Coming out of the closet is probably one of the most difficult things a student's life can go through. I know that it was for me.Coming out to my best friend's home and telling him that I was gay was a shock. It took me awhile to come to terms with the fact that I was gay, but once I did, I just decided to be happy.The thing is, jokes about homosexuals often offend me. I have jokes about Hitler, but not about those who were killed for being Jewish. It's just not fair.As a joke, it was never meant to be hateful, nor was it meant to hurt the feelings of any person. You should realize that every person's experience is different, and I understand that.If you're concerned about making any kind of statement about homosexuals or any other group of people, then you should also keep in mind that the statement may only be for a short time. We live in a world where individuals are judged by the group they are in. However, jokes are meant to be a source of entertainment, and sometimes, they get a bit overplayed.Just remember that humor is very important, because we are living in a world that is full of seriousness, and the only way to make someone laugh is to make them think. You can teach people something very simple, like that, and it will make your life easier.Homosexual students are often times treated differently than anyone else. They are discriminated against and are often times afraid to even come out to their family members.

The Lady With The Pet Dog Essay Example For Students

The Lady With The Pet Dog Essay The Lady With The Pet DogIn reading the short story The Lady With The Pet Dog by Anton Chekhov and A Respectable Woman by Kate Chopin one can see key similarities of the two works. The short story by Anton Checkov deals with a man and a woman who are both married but regardless of this fact they fall in love with each other and have a secret affair. The short story by Kate Chopin deals with a married woman who is tempted to have an affair with one of her husbands friends, but she resist unlike the characters in The Lady With The Pet Dog. Both of the works deal with the fact that each of the characters are involved in committed relationships, but they are tempted to cheat in their relationships. The characters in the short story The Lady With The Pet Dog fall in love with each other and have an affair regardless of the fact that both of the individuals are married. A lady arrives in town with a little white dog, which would give her her name initially since no one knew of her true ide ntity. She walked along, always wearing the same beret and always with the white dog no one knew who she was and everyone called her simply the lady with the pet dog'(194). The man that has an acute interest in this young woman is named Dmitrich Gurov who is married with a daughter twelve years old, and two sons away at school. He is dissatisfied to say the least with his present situation and his marriage to his wife. while he privately considered her of limited intelligence, narrow-minded, dowdy, was afraid of her, and did not like to be at home(294). This man would often cheat on his wife because he is unhappy and thought very little of his wife. He had begun being unfaithful to her long ago-had been unfaithful to her often and, probably for that reason, almost always spoke ill of women, and when they were talked of in his presence used to call them the inferior race'(194). When this man seen a new woman in his town he decides to introduce himself and find out about the lady with the pet dog. As the two of them become closer and closer the relationship becomes more serious. They often walked in the park together which made their friendship grow stronger each day. afterwards he meet her in the square several times a day(193). After many acquaintances and talks he learns that this woman grew up in Petersburg and married two years previously. In the evening when the wind had abated they went out on the pier to watch the steamer come in(195). He soon learns that her name is Anna Sergeyevna. Also she will be staying in Yalta for about a month and she is there to take a well needed rest away from her husband, as he is in need of one too. He begins to make passes at her that she didnt notice at first such as offering to buy her a soft drink or some ice cream. Gurov often went into the restaurant and offered Anna Sergeyvna a soft drink or ice cream(195). As they grow closer they finally go far beyond the limits of a friendship. Then he looked at her intently, and s uddenly embraced her and kissed her on the lips, and the moist fragrance of her flowers enveloped him at once he looked round him anxiously, wondering if anyone had seen them(196). This sudden move was truly unexpected from the both of them and Gurov was afraid that someone would see them together for he is married as she is too and this is not tolerated in marriage. He is truly crossing the line and realizes that it is dangerous to be with Anna in public, because someone could see them. Anna felt tremendously guilty after this kiss from another man besides her husband. Its not right, she said. You dont respect me now, you first of all.God forgive me, she said, and her eyes filled with tears. Its terrible'(196). Although she felt horrible she felt just in her actions because of the way that her husband has treated her. Events like these continue on for weeks, up until the day it is time for Anna to go back home to her husband. a letter came from him saying that he had eye-trouble, a nd begging his wife to return home as soon as possible. Anna Sergeyevna made haste to go(198). She is truly not ready to leave the companion that she has met and fell madly in love with in her short stay in Yalta. Its a good thing Im leaving, she said to Gurov. Its the hand of Fate(198). As much as she hates to leave her newly acquired friend she knows its best for the both of them. They are both married and this type of behavior cant be tolerated. We are parting forever-it has to be, for we ought never have met(198). She was going out of his life forever he thought, all he has left are sweet memories of his young loving companion. And his memories glowed more and more vividly..(199). It seems as though he cant get Anna off of his mind even though she has been away for several months now. When he shut his eyes he saw her before him as though she were there in the flesh, and she seemed to him lovelier, younger, tenderer than she had been(198). He can no longer be without her and he d ecides to go and find the woman that he misses and loves so much. He is terribly unhappy when she leaves and he continues to be unhappy with his family and wife. He was fed up with his childrenIn December during the holidays he prepared to take a trip. He wanted to see Anna Sergeyevna and talk with her, to arrange a rendezvous if possible(200). He finally meets with her at an orchestra, but she is with her husband so he has to secretly meet with her. During intermission her husband leaves the theater, and Gurov makes his move to go and talk to her. Anna was truly shocked to see Dmitrich and was frightened that he has shown up while her husband is around. She glanced at him and turned pale, then looked at him again in horror, unable to believe her eyes, and gripped the fan and the lorgnette tightly in her hands, evidently trying to keep herself from fainting(202). She agrees to visit him in Moscow, but he must leave her at once before her husband returns and sees the two of them toge ther and becomes suspicious of this stranger that is talking to his wife. I will come see you in Moscow(202). After the meeting in Moscow both of them agree to visit each other regularly. The love and friendship they share those short few weeks is a bond that couldnt be broken. And Anna Sergeyevna began coming to see him in Moscow(202). .ua1ca60ad7bfa89642275673a205ab1c7 , .ua1ca60ad7bfa89642275673a205ab1c7 .postImageUrl , .ua1ca60ad7bfa89642275673a205ab1c7 .centered-text-area { min-height: 80px; position: relative; } .ua1ca60ad7bfa89642275673a205ab1c7 , .ua1ca60ad7bfa89642275673a205ab1c7:hover , .ua1ca60ad7bfa89642275673a205ab1c7:visited , .ua1ca60ad7bfa89642275673a205ab1c7:active { border:0!important; } .ua1ca60ad7bfa89642275673a205ab1c7 .clearfix:after { content: ""; display: table; clear: both; } .ua1ca60ad7bfa89642275673a205ab1c7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua1ca60ad7bfa89642275673a205ab1c7:active , .ua1ca60ad7bfa89642275673a205ab1c7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua1ca60ad7bfa89642275673a205ab1c7 .centered-text-area { width: 100%; position: relative ; } .ua1ca60ad7bfa89642275673a205ab1c7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua1ca60ad7bfa89642275673a205ab1c7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua1ca60ad7bfa89642275673a205ab1c7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua1ca60ad7bfa89642275673a205ab1c7:hover .ctaButton { background-color: #34495E!important; } .ua1ca60ad7bfa89642275673a205ab1c7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua1ca60ad7bfa89642275673a205ab1c7 .ua1ca60ad7bfa89642275673a205ab1c7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua1ca60ad7bfa89642275673a205ab1c7:after { content: ""; display: block; clear: both; } READ: Juveniles Essay We will write a custom essay on The Lady With The Pet Dog specifically for you for only $16.38 $13.9/page Order now The character in the short story A Respectable Woman is a housewife that is happily married unlike the man and woman in The Lady With The Pet Dog. This woman is pleased with her husband and home environment and has no intentions of cheating on her husband. Her husband invites one of his college friends that he has told his wife so much about to visit for a few weeks. He is a very busy man and needs a rest away from his work so he can relax and enjoy himself. From the stories that her husband has told her she formed a picture of him in her head and from this visualization she dislikes this man. But she had unconsciously formed an image of him in her mind(205). Although when the man actually comes to visit she takes a liking to him and realizes what she thought before not to be true of this man at all. And she rather liked him when he first presented himself(205). What her husband has told her didnt match up with this man that appears before her when he arrives. After the man arrives s he truly is surprised at what the man is actually like. The man is not as much trouble as she expects and she begins to take a liking to this college friend of her husbands. Gouvernails personality puzzled Mrs. Baroda, but she liked him(206). She didnt know what to think of this man who didnt speak much and makes no direct contact with her except the occasional hello or good evening. Mrs. Baroda has mixed feelings about this man who had come to visit her husband. She had never known her thoughts or intentions to be so confused(206). One night while sitting outside on a bench Governail comes and sits down with her for a talk and to deliver a white scarf her husband has sent. While the two of them sit down for a talk she fells strongly attracted to this man. It seems as if she wants to reach out and touch him, and have him hold her closely in his arms. The strong impulse seems to overwhelm her but she resist. The stronger the impulse grew to bring herself near him, the further, in fact, did she draw away from him. But she did not yield to temptation(207). When the time is right she rises and leaves Governail outside on the bench by himself. She fells that she needs to get away from him, and stay somewhere else until he leaves her home. To get away from this temptation she leaves and goes to her Aunt Octavies until her husbands visitor would be gone and she would not have this awful temptation to be with this man. When the two men awaken the nex t morning she is already gone to her Aunts house. She has escaped this terrible temptation that overwhelmed her that night on the bench outside and wouldnt have to worry about it again. In conclusion the similarities of theses two stories is remarkable. Both of the works deal with committed people in relationships that are tempted to be with someone other than their spouse. In one of the storys the spouse resist the temptation and in the other the temptation is far too great and cant be resisted. Although in both of the works the temptation to cheat is present and greatly considered.

Who Is Jesus Essays - Christology, Prophets Of Islam, Free Essays

Who Is Jesus Essays - Christology, Prophets Of Islam, Free Essays Who Is Jesus Lee Bell Mr. Motes Religion 105 November 3, 2000 Who is Jesus? Hundreds of years before Jesus' birth, the Old Testament of the Bible recorded the words of the prophets of Israel predicting His coming. The Old Testament, written by many people over a period of 1,500 years, contains more than 300 prophecies describing His appearance. All of these details came true, including his miraculous birth, His sinless life, His many miracles, His death and His resurrection. The life Jesus led, the miracles He did, the words He spoke, His death on the cross, His resurrection, His ascent to heaven - all point to the fact that He was not merely man, but more than man. Jesus claimed, I and the Father are one (John 10:30), He who has seen me has seen the Father (John 14:9), and I am the way, and the truth, and the life; no one comes to the Father except through Me. (John 14:6). As we study Scripture and the life of Jesus, we realize that His Life and Message Cause Change. Jesus was born in Bethlehem in Judea, in the south of Palestine. He grew up in a very ordinary town, named Nazareth, located in Galilee, which was in the north of Palestine. Jesus was a carpenter, but at the age of 30, He became a religious teacher, moving from town to town. In Luke 4:14-22, we read what happened when Jesus began teaching. He went to the synagogue, which was the local place of worship. Although He probably had no more religious education than the average Jewish man, people wanted to hear Him. He was asked to speak at the synagogue in Looking at the life and influence of Jesus of Nazareth throughout history and you will see that Jesus Christ was in fact the living Son of God. He and His message always produce great changes in the lives of men and of nations. Wherever His teachings and influence have gone, the holiness has flowed. In my life he has been the biggest influence in my life and the people around me. I have never gone wrong when I have followed his teachings , and I never will as long as I live. He works in big ways and most of the time I dont understand but it is always for the good.

Risk Factors and Challenges in the Technology Industry Essay

Risk Factors and Challenges in the Technology Industry - Essay Example Moreover, business enterprises are very concerned about "outsider" company having access to the sensitive commercial information. Escalating complexity of the products and solutions: It is hard to test all the scenarios for the applications involving extremely lengthy and complex code, which sometimes leads to "bugs" and malfunctioning. Growth of in-house IT: Many non-computer firms joined the industry by adding divisions or by acquiring computer services companies. Banks, publishers, airlines, and telecommunications companies were among those whose information technology divisions were involved in this industry (SIC Computer Related Services n/p). Dependability on the readiness of the customers to engage in electronic interactions or networking: Value of network grows in line with the number of participants. If the market does not successfully adopt the new technology on a wide scale, it will not exist long. The wave of year-2000-related new equipment purchases that took place at the end of the 1990s, as well as the availability of quality used equipment from bankrupt Internet companies in the early 2000s, had a negative impact on the corporate market for new electronic devices and computers. (Electronic Computers n/p) From 1998 to 2000, reported IDC, ave... 2. Communications and Networking Changes in the industry-related regulations: For example, adoption of the Telecommunications Reform Act of 1996 greatly influenced operations of the telecommunication industry players. Standardization and adoption of new protocols. Emergence of many competing formats, offering lower costs and improved services to the customers: for example emergence of PCS systems as strong competition to wireless phone systems. Integration of different services (e.g. mobile phones with PDA -functions, text and multimedia messages services, WAP-internet access). Transformation of the industry structure: mergers and acquisitions in the industry (for example, recently approved acquisition of Skype VoIP-operator by the EBay Corporation). Reaching saturation in the developed-countries markets and challenges of global expansion. Dependability on the readiness of the customers to engage in electronic interactions or networking: Value of network grows in line with the number of participants. If the market does not successfully adopt the new technology on a wide scale, it will not exist long. 3. Electronics and Computer Hardware: Temporary slowdown of early 2000s in the technology spending in both corporate and private sectors caused by economic conditions and changes in the consumer behavior: The wave of year-2000-related new equipment purchases that took place at the end of the 1990s, as well as the availability of quality used equipment from bankrupt Internet companies in the early 2000s, had a negative impact on the corporate market for new electronic devices and computers. (Electronic Computers n/p) High R&D costs and consequently high break-even volumes. Increasing competition of low-cost Asian electronic

Computer Literacy Essay Example | Topics and Well Written Essays - 1500 words

Computer Literacy - Essay Example These audiences are identified and the reasons as to why a certain search engine is suitable for them. The effectiveness of all the search engines for their different purposes is also discussed. Finally, each of the search engines has some advantages and disadvantages over the others due to their different aesthetic, technical and privacy features. These advantages and disadvantages are discussed for each of the search engines. Search engines can be classified into several types. General search engines are portals which allow for searching of content using an algorithm specifically designed for this task. Google is a general search engine, alongside Yahoo! and Bing among others. Metasearch engines work by submitting query keywords to other search engines, which in turn perform a search using the provided keywords. The results are then aggregated and returned to the user. A point to note is that metasearch engines do not have a database of webpage contents, they only sort the search results from other search engines in a desirable manner (Lib.berkeley.edu, 2015). Examples of metasearch engines includes Dogpile, Excite, DeeperWeb, Kayak, Answers.com, Clusty and LeapFish. DuckDuckGo takes a hybrid approach, being both a general search engine that uses its own crawler while still utilizing a metasearch functionality. Multimedia search engines are used to search the web for videos, images, music, movies and ima ges and multimedia-related services. Search engines can also be classified as crawler-based and human-powered. Crawler-based search engines use software bots to search through websites and create an index by analyzing and categorizing them based on their content, the websites that link to them, the websites they link to and the level of traffic that they experience. Human-powered search engines employ human editors to create and edit their indexes (Yuanlei.com, 2015). DuckDuckGo and Dogpile search engines fall in the crawler-powered category.