The Life Cycle of a Social Problem - 1478 Words

The Life Cycle of a Social Problem nbsp;nbsp;nbsp;nbsp;nbsp;A social problem is a condition that a group of people view as being undesirable. These can be a variety of different à ¢Ã¢â€š ¬Ã…“problems.à ¢Ã¢â€š ¬?They can occur in your community, school, church or any place that people interact with each other or an object. When a social problem arises there is a general way that they are handled. nbsp;nbsp;nbsp;nbsp;nbsp;The earliest of definition on how a social problem is reconized was made by Richard Fuller and Richard Myers. There cycle had three stages. The first stage was that the group had to some situation or behavior as a problem. Once they stated that there was a problem the next step was to transforms the situation or beahvior into a†¦show more content†¦This is the most important part of the life cycle of a social problem . This part have huge impact on how and what solutions are considered. During this debate there are a couple of various causal interpretations. One of these is a systematic attribution which the critical approach leans towards. In way of thinking the system itself is problematic and generates difficulties for the individual. This means that the issue is a problem and the person or group of people that brought forth this issue will have to show why it is a problem in the social world. This can difficult situation which is a norm when tryi ng to change something. The next way of interpreting a situation is called personal attribution. This is primarily used by dominated groups and also public officials. They use this because it is much easier to blame the person or group that has brought this issue into public light then to try to fixing it. Once all sides has said there peace the last part of this step is complex bargaining between both sides. nbsp;nbsp;nbsp;nbsp;nbsp;The last stage of the life cycle of a social problem is that of a resolution. Power is the number one way on how the solution is going to come about and what solutions are going to be even considered to be a way to solve the issue at hand. People in power determine four basic things. They first have the decision on if the issue will even reach theShow MoreRelatedThe Life Cycle of a Social Problem1494 Words   |  6 PagesThe Life Cycle of a Social Problem A social problem is a condition that a group of people view as being undesirable. These can be a variety of different â€Å"problems.†They can occur in your community, school, church or any place that people interact with each other or an object. When a social problem arises there is a general way that they are handled. The earliest of definition on how a social problem is recognized was made by Richard Fuller and Richard Myers. There cycle had three stages. TheRead More406 week 1 life cycle Essay968 Words   |  4 Pagesï » ¿ Life Cycle BSHS/406 08/04/2014 Life Cycle In this paper I will be writing about the life cycle and the understanding of what impacts an individual. I will be explaining three major concepts such as how self-determination impacts an individual’s ability to successfully negotiate challenges in each life cycle. Also how autonomy impacts an individual’s ability to successfully negotiateRead MoreClimate Change : A Global Threat For The Population1377 Words   |  6 Pagessecurity problem for present and upcoming generations with the passage of time. It is now predicted that these climate changes will increase the risk of violent conflict. Climate change is not only affecting the quality of life, but it is also causing limited access to natural resources that are essential in sustaining human life. It is also restricting access to opportunities and services that are helping people to retain standard quality living conditions. Disturbance in ecological and social systemRead MoreDrug Addiction : A Serious Illness1276 Words   |  6 Pageswith difficulties in life. Drug addiction is not born with the first use of the drug, instead it stems from repeated use of the drug. Once the user has experienced the feeling of the first high, the onset of addiction begins. It happens in the blink of an eye and without the user noticing that they have become entangled in the cycle of addiction. Drug addiction becomes an awful cycle that entraps the user and those closely involved in his or her life. The cycle of addiction is characterizedRead MoreSociology : The Social Problem Of Poverty1251 Words   |  6 Pagespublic issues of social structure. Mills also believed that without a sociological imagination, individualistic bias makes people think that individuals are the source of trouble, when some of the worst problems are caused by social forces. You could use a sociological imagination to examine the social problem of poverty by looking at the social forces that are relevant to the problem. Poverty is a social problem rather than an individual problem because it is a deeply embedded social issue that permeatesRead MoreCoca Colas Water Neutrality Initiative1088 Words   |  5 Pagescircumstances, especially in third world countries where there is little corporate regulation and law. Because Coca-Cola is a World Wide conglomerate the global leaders and the general public expect the company to lead the way in terms of corporate social responsibility. I feel that in the beginning of this issue that Coca-Cola was primarily interested in facilitating the needs of their market shareholders. However once the global leaders and general public began to take notice they soon began to swayRead MoreMental Illness And Substance Abuse1133 Words   |  5 PagesAbstract Families who are dealing with members who have mental illness and substance abuse face many problems. Particularly schizophrenia is characterized by delusional thoughts, seeing and hearing things that others don’t see or hear, loss of emotional expression and problems with cognitive skills and motivation (Elements, 2014). In some cases schizophrenia can cause the onset of substance abuse, in other cases substance abuse can mimic symptoms of schizophrenia. Medications such as antipsychoticsRead MoreThe Effects Of Child Abuse On The Brain1653 Words   |  7 PagesThe cycle of abuse is a deadly disease that is hard to cure. Children who grow up in a violent house who are physically or sexually abused are more likely to then become abusive to their own children when they are adults. Abuse is a problem that reaches all ends of the earth. Stopping the cycle is hard, and abuse is no tradition any family wants to have. The cycle of abuse is studied by many, and researcher Coates (2010) explains the trauma of childhood abuse. The trauma that comes with being physicallyRead MoreRelationship Between Time And Human Behavior928 Words   |  4 PagesThe Life Cycle Perspective, also known as the life course theory is a useful way to understand the relationship between time and human behavior, which looks at how chronological age, relationships, common life transitions, and social change shape people throughout their lives. The life course perspective also focuses on traditional theories of developmental psychology, which look at the events that typically occur in people’s lives during different stages. 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The Attributes of a High Quality Accounting Standard Free Essays

What are the attributes of a high quality accounting standard? Globalization is a fact of life in today’s worldwide economy. They are many barriers to achieving a true global market; one of these barriers has to do with accounting standards or the presentation of accounting information. Various users have diverse needs for financial information. We will write a custom essay sample on The Attributes of a High Quality Accounting Standard or any similar topic only for you Order Now Companies in different parts of the world had their own methods in preparing their financial statements. Trying to compare the accounting rules of these different companies would have been difficult. As a result, accounting bodies were created in order to standardize the accounting principles in order to avoid any difficulties in the future and make these methods comparable and uniform. As a result, this is how accounting standards were evolved. There are two major standard setting bodies in the world. These are the U. S Financial Accounting Standard Board (FASB) – the standard they created is called the US GAAP (Generally Accepted Accounting Principles). American companies create statements that follow the US GAAP and the International Accounting Standard Board (IASB) – the standard they create is IAS or IFRS. As far back as 1967 the Accountants International Study Group (AISG) began a foundation to publish papers on important topics. This led to an agreement in March 1973 to establish an international body writing accounting standards for international use. This is how International Accounting Standards Committee (IASC) came into existence. The objectives of the committee were to formulate and publish, in the public interest, standards to be observed in the presentation of financials statements and to promote worldwide acceptance. Also to work generally for the improvement and harmonization of regulation accounting standards and procedures relating to the presentation of the financial statements. The IASC survived for 27 years, until 2001 when the organization was restructured and the International Accounting Standards Board (IASB) replaced the IASC, and that any standards to be published after that would follow a series known as the International Financial Reporting Standards (IFRS). Some of the Characteristics of high quality accounting standards: †¢Transparency: The information presented should be to be economically significant and an investor should be able to tell what is happening at the company by looking at the financial statement. †¢ Comparability: The information provided should have common framework to enable review, analysis and interpretation of financial information across entities, countries and regions. The information should also allow an investor to compare the financial results for this year versus last year or the year before that within the given company. Credibility: With standard the companies produce financial reports that disclose similar results, which gains credibility. There is Uniformity in financial reports. †¢Discipline: Mandatory accounts impose systematic on going regulations – others can rely on information for making loan, credit and investment decisions Financial information should be as useful as possible for many different types of users for example investors, analysts, tax authorities and many more. An investor who wants to understand what is going on at a company will be able to look at the financial statement and come to a decision or develop an understanding of the company. Financial statements also allow an investor to compare across different companies; if they are looking to invest to two companies ideally, they should be able to look at the financial statement of the two companies and make a comparison. Financial Reporting Standards (FRS) has 30 standards and International Accounting Standards (IAS) has 41 standards. FRS 15 and IAS 16 have to do with Plant Property and Equipment (PPE). The accounting standard FRS 15- PPE ensures that tangible fixed assets, with the exception of investment properties, are accounted for in a consistent manner. In order to recognize the PPE in IAS 16 as an asset, it will have to receive the risks and rewards of the ownership transferred to the company and expect future economic benefits, for instance revenue. The cost of the asset must also be reliably measured. These two conditions apply for both initial cost and subsequent cost. Some assets that don’t bring future economical benefits still qualify for recognition as an asset. For instance assets that are required by law for safety or environmental reason to operate other resources. In relation to subsequent cost, some assets require regular major inspection, over hauling, replacement of major parts. All these should be included in the carrying amount of an item although incurred subsequently. This principle has conditions that are mandated worldwide which includes high quality standard by allowing fixed assets between any companies. An item of PPE qualifying for recognition shall be measured on the cost basis, which is purchase price and any directly attributable cost for example delivery, legal fees and any sort of testing cost that might occur. If they are any expected removal costs at the end of the ownership or before disposal of the assets, the company may be obliged to account for the removal costs. You normally find that this will occur toxic industries. High quality standards come into play in this section by allowing the results to be credible. If the rules were not set out world wide, then the final amount for different companies would differ, as some might include the attributable cost and some not. Subsequently there are options on how to measure the PPE, one of them is that you can use cost model or the revaluation model. If a company use’s the revaluation model, it should revalue it regularly. Depreciation is the reduction values of the asset due to wear and tear, normally done over time, or on a use basis. The three things a company needs for depreciation is depreciable amount, useful economic life of the asset, and this is either based on time or usually based on the amount of units it is going to produce. Lastly, the company will have to apply it on a systematic basis, by basing it on units produced, a diminishing value or on a straight-line basis. Sometimes components of the asset can depreciate separately. Derecognizing an asset is usually because that company has disposed of it, sold it or realized there is no future economic benefit left in the asset. Any gain or loss where the asset is derecognized is sent to the statement of comprehension income, not as revenue but as a sale of PPE. For investorsto make a decision to invest in a company, they would need high quality accounting standards to compare and decide which company to invest in, whether it may be in China or the UK. High quality accounting standards play a big role in all companies world wide, they provide useful, relevant information where the standards are comparable and result in full disclosure. Without them investors would not be able to make their decisions. How to cite The Attributes of a High Quality Accounting Standard, Essay examples

Risks and Its Types Essay Sample free essay sample

Stand-Alone HazardThis hazard assumes the undertaking a company intends to prosecute is a individual plus that is separate from the company’s other assets. It is measured by the variableness of the individual undertaking entirely. Stand-alone hazard does non take into history how the hazard of a individual plus will impact the overall corporate hazard. Corporate HazardThis hazard assumes the undertaking a company intends to prosecute is non a individual plus but incorporated with a company’s other assets. As such. the hazard of a undertaking could be diversified off by the company’s other assets. It is measured by the possible impact a undertaking may hold on the company’s net incomes. Market HazardThis looks at the hazard of a undertaking through the eyes of the shareholder. It looks at the undertaking non merely from a company’s position. but from the stockholder’s overall portfolio. It is measured by the consequence the undertaking may hold on the company’s beta. We will write a custom essay sample on Risks and Its Types Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This deals with un favourable monetary value or volatility that affects the assets contained in a firm’s or fund’s portfolio. It can be defined as the uncertainty of a fiscal institution’s net incomes which consequences from alterations in market conditions such as the monetary value of an plus. involvement rates. market volatility and market liquidness. Liquid HazardThe possibility that the hard currency available to a bank exceed by customer’s calls on it. or the income generated by a corporation. along with the financess raise through equity or debt issue and/or adoption. are deficient to cover operating committedness coercing the corporation to halt operations. It can besides be through thin markets sometimes ensuing from distractions. which consequence in the inaccessibility of fudging instruments at economic monetary values. Most establishments by and large face two types of liquidness hazard. the first relates to the deepness of markets for definite merchandises and the 2nd to funding the financial-trading activities of the house. For illustration. some houses have contract bounds for every hereafters contract based on the volume of turnover and outstanding. Senior directors have to develop methods to place and supervise the firm’s liquidness beginnings to guarantee it can run into the support demands of its acti vities. This is achieved by analyzing the differences in adulthoods between assets and liabilities and by analysing future support demands based on assorted premises. including the firm’s ability to settle down places rapidly in inauspicious conditions. Recognition Risk ( Counterparty Risk )This hazard may happen due to the non-payment by the borrower or counterparty such that loans. bonds or rentals will non be repaid on clip or in full or the counterparty will neglect to execute on an duty to the establishment. The likeliness of this occurrence is calculated through the refund record or default rate of the adoption entity. finding of market conditions. and default rate of a loan portfolio of similar borrowers. Sovereign RiskThis is the hazard that a authorities action will interfere with refund of a loan or security. This is measured. by the past public presentation of the state and present default rate and state of affairs such as political. societal and economic. It is controlled by terrible recognition analysis. restricting exposure as a per centum of portfolios. and integrating compacts into the loan paperss. Colony HazardThis refers to the hazard that an expected colony payment on a committedness will non be made on clip due to bankruptcy. inability or clip zone derived function and it is related to recognition hazard but non indistinguishable. For illustration. a bilateral duty in which one party makes a needed colony payment and the counterparty does non. Settlement hazard provides an of import inspiration to develop netting agreements and other precautions and is besides called Delivery Risk. Interest Rate HazardThe hazard due to alterations in involvement rates consequences in fiscal losingss related to plus or liability direction. It is measured by past and present market instability and the profile of the plus or liabilities of the bank and its possible exposure through spread direction. Foreign Exchange RiskThe hazard caused due to the rate alteration in the foreign exchange that cause foreign exchange denominated assets to fall in value or foreign exchange denominated liabilities to lift in disbursal. It is measured by marking-to-market the importance of the plus. or rise of the liability. by the existent motion of the exchange rate between the currency of the plus or liability and the currency of the booked or pending plus or liability. or state of net incomes return. Capital HazardThe hazard may incur if the establishment has deficient capital for losingss. which can ensue in bankruptcy or regulative closing. It has a sub-optimal equity-debt capital profile which negatively impacts the market monetary value of its stock. It is controlled by conditions and militias from past net incomes sufficient plenty to cover operating losingss ; and by measuring the loan. securities and trading operations accurately for any pending losingss or impairment. Fraud HazardThe hazard may happen if the Bankss own employees or its clients will victimize the bank. This is one of the most complicated state of affairss to mensurate or command. It is controlled by spliting trading and colony maps. periodic internal and external audits. and a centralized computing machine system to track and rapidly or accurately decide the bank’s place. portfolio and operations. Legal HazardThis hazard is caused because of claims from dis satisfied employees. clients. improper certification ; condemnable or negligent behavior. workplace ordinances or environmental defect will badly interrupt the company’s operations. Operationss HazardThe hazard that human or machine. mistake or failure will ensue in fiscal losingss due to certification scarceness. securities treating. uncluttering issues. and systems failure. It is hard to mensurate mistakes but the loss can be significant related to colony jobs or client liability suits. It is controlled through back-up informations treating systems. computerized accounting or audit system that can flag a job. and militias for related losingss. Operating expense HazardThe hazard that overhead disbursals overly saddle the company’s capableness. It is measured by the ratio of entire disbursals or net involvement income and sum of other income ; other disbursals tend to lift faster than income in a clip of rising prices. Regulatory HazardThe hazard that changes in ordinances will negatively impact. It is measured by the manner a alteration affect an established operation or restricts entry into a new operation. or affects capital modesty demands. or runing demands of the several national banking regulator. Economic Conditionss RiskThe hazard. that an unwanted alteration in economic conditions can unduly set the bank at hazard. It is measured by how the loan portfolio will execute. what involvement rates will make. how the securities portfolio may decline in market value. how liabilities may raise. sedimentation backdowns increase ensuing in liquidness jobs. Fiscal Statements Income Statement Basicss Multi-Step Income StatementA multi-step income statement is a condensed statement of income as opposed to a single-step format. which is the more elaborate format. Both individual and multi-step formats conform to GAAP criterions. Both yield the same net income figure. The chief difference is how they are formatted. non how figures are calculated. Figure 6. 3: Multi-Step Income Statement|Gross salessThese are defined as entire gross revenues ( grosss ) during the accounting period. Remember these gross revenues are net of returns. allowances and price reductions Cost of goods sold ( COGS )These are all the direct costs related to the merchandise or rendered service sold and recorded during the accounting period. ( Reminder: duplicate principle. ) Operating disbursalsThese include all other disbursals that are non included in COGS but are related to the operation of the concern during the specified accounting period. This history is most normally referred to as â€Å"SG A ; A† ( gross revenues general and administrative ) and includes disbursals such as merchandising. selling. administrative wages. gross revenues wages. care. administrative office disbursals ( rent. computing machines. accounting fees. legal fees ) . research and development ( R A ; D ) . depreciation and amortisation. etc. Other grosss A ; disbursals These are all non-operating disbursals such as involvement earned on hard currency or involvement paid on loans. Income revenue enhancementsThis history is a proviso for income revenue enhancements for describing intents. Balance Sheet The balance sheet provides information on what the company owns ( its assets ) . what it owes ( its liabilities ) and the value of the concern to its shareholders ( the shareholders’ equity ) as of a specific day of the month. Entire Assets = Total Liabilities + Shareholders’ Equity| Assetss are economic resources that are expected to bring forth economic benefits for their proprietor. Liabilitiess are obligations the company has to outside parties. Liabilitiess represent others’ rights to the company’s money or services. Examples include bank loans. debts to providers and debts to employees. Shareholders’ equity is the value of a concern to its proprietors after all of its duties have been met. This net worth belongs to the proprietors. Shareholders’ equity by and large reflects the sum of capital the proprietors have invested. plus any net incomes generated that were later reinvested in the company. Balance Sheet Presentation Formats Although there are no needed coverage balance sheet designs there are two customary formats that are used. the history format and the study format. The two formats follow the accounting equation by subtotaling assets and demoing that they equal the combination of liabilities and shareholder’s equity. However. the study format presents the classs in one perpendicular column. while the study format topographic points assets in one column on the left manus side and topographic points liabilities and shareholder’s equity on the right. Both formats can be collapsed farther into a classified balance sheet that subtotals and shows merely similar classs such as current assets. noncurrent assets. current liabilities. noncurrent liabilities. etc. Entire AssetssEntire assets on the balance sheet are composed of Current AssetssThese are assets that may be converted into hard currency. sold or consumed within a twelvemonth or less. These normally include: CashThis is what the company has in hard currency in the bank. Cash is reported at its market value at the coverage day of the month in the several currency in which the financials are prepared. ( Different hard currency denominations are converted at the market transition rate. Marketable securities ( short-run investings ) These can be both equity and/or debt securities for which a ready market be. Furthermore. direction expects to sell these investings within one year’s clip. These short-run investings are reported at their market value. Histories receivable This represents the money that is owed to the company for the goods and services it has provided to clients on recognition. Every concern has clients that will non pay for the merchandises or services the company has provided. Management must gauge which clients are improbable to pay and make an history called allowance for dubious histories. Variations in this history will impact the reported gross revenues on the income statement. Histories receivable reported on the balance sheet are cyberspace of their realizable value ( reduced by allowance for dubious histories ) . Notes receivable This history is similar in nature to histories receivable but it is supported by more formal understandings such as a â€Å"promissory notes† ( normally a short term-loan that carries involvement ) . Furthermore. the adulthood of notes receivable is by and large longer than histories receivable but less than a twelvemonth. Notes receivable is reported at its cyberspace realizable value ( what will be collected ) . Inventory This represents natural stuffs and points that are available for sale or are in the procedure of being made ready for sale. These points can be valued separately by several different agencies – at cost or current market value – and jointly by FIFO ( foremost in. first out ) . LIFO ( last in. first out ) or average-cost method. Inventory is valued at the lower of the cost or market monetary value to prevent overstating net incomes and assets. Prepaid disbursals These are payments that have been made for services that the company expects to have in the close hereafter. Typical prepaid disbursals include rent. insurance premiums and revenue enhancements. These disbursals are valued at their original cost ( historical cost ) . Long-run assets These are assets that may non be converted into hard currency. sold or consumed within a twelvemonth or less. The heading â€Å"Long-Term Assets† is normally non displayed on a company’s amalgamate balance sheet. However. all points that are non included in current assets are long-run Assets. These are: Investings These are investings that direction does non anticipate to sell within the twelvemonth. These investings can include bonds. common stock. long-run notes. investings in touchable fixed assets non presently used in operations ( such as land held for guess ) and investings set aside in particular financess. such as droping financess. pension financess and plan-expansion financess. These long-run investings are reported at their historical cost or market value on the balance sheet. Fixed assets These are lasting physical belongingss used in operations that have a utile life longer than one twelvemonth. This includes: Machinery and equipment This class represents the entire machinery. equipment and furniture used in the company’s operations. These assets are reported at their historical cost less accrued depreciation. Buildings ( workss ) These are edifices that the company uses for its operations. These assets are depreciated and are reported at historical cost less accrued depreciation. Land The land owned by the company on which the company’s edifices or workss are sitting on. Land is valued at historical cost and is non depreciable under U. S. GAAP Other assetsThis is a particular categorization for unusual points that can non be included in one of the other plus classs. Examples include deferred charges ( long-run prepaid disbursals ) . non-current receivables and progresss to subordinates. Intangible assets These are assets that lack physical substance but provide economic rights and advantages: patents. franchises. right of first publications. good will. hallmarks and organisation costs. These assets have a high grade of uncertainness in respect to whether future benefits will be realized. They are reported at historical cost cyberspace of accrued depreciation. The value of an identifiable intangible plus is based on the rights or privileges conveyed to its proprietor over a finite period. and its value is amortized over its utile life. Identifiable intangible assets include patents. hallmarks and right of first publications. Intangible assets that are purchased are reported on the balance sheet at historical cost less accrued amortisation. An unidentifiable intangible plus can non be purchased individually and may hold an infinite life. Intangible assets with infinite lives are non amortized. and are tested for damage yearly. at least. Goodwill is an illustration of an unidentifiable intangible plus. Goodwill is recorded when one company acquires another at an sum that exceeds the just market value of its cyberspace identifiable assets. It represents the premium paid for the mark company’s repute. trade name names. clients. providers. human capital. etc. When calculating fiscal ratios. good will and the countervailing damage charges are normally removed from the balance sheet. Certain intangible assets that are created internally such as research and development costs are expensed as incurred under U. S. GAAP. Under IFRS. a house must place if the R A ; D cost is in the research and development phase. Costss are expensed in the research phase and capitalized during the development phase. Entire Liabilitiess Liabilitiess have the same categorizations as assets: current and long-run. Current liabilitiesThese are debts that are due to be paid within one twelvemonth or the operating rhythm. whichever is longer ; further. such duties will typically affect the usage of current assets. the creative activity of another current liability or the providing of some service. Normally included in this subdivision are: Bank liabilityThis sum is owed to the bank in the short term. such as a bank line of recognition. Histories collectibleThis sum is owed to providers for merchandises and services that are delivered but non paid for. Wagess collectible ( wages ) . rent. revenue enhancement and public-service corporationsThis sum is collectible to employees. landlords. authorities and others. Accrued liabilities ( accrued disbursals )These liabilities arise because an disbursal occurs in a period prior to the related hard currency payment. This accounting term is normally used as an across-the-board term that includes client prepayments. dividends payables and rewards payables. among others. Notes collectible ( short-run loans ) This is an sum that the company owes to a creditor. and it normally carries an involvement disbursal. Unearned grosss ( client prepayments )These are payments received by clients for merchandises and services the company has non delivered or started to incur any cost for its bringing. Dividends collectibleThis occurs as a company declares a dividend but has non of yet paid it out to its proprietors. Current part of long-run debtThe presently maturating part of the long-run debt is classified as a current liability. Theoretically. any related premium or price reduction should besides be reclassified as a current liability. Current part of capital-lease duty This is the part of a long-run capital rental that is due within the following twelvemonth. Long-run LiabilitiessThese are duties that are moderately expected to be liquidated at some day of the month beyond one twelvemonth or one operating rhythm. Long-run duties are reported as the present value of all future hard currency payments. Normally included are Notes payables This is an sum the company owes to a creditor. which normally carries an involvement disbursal. Long-run debt ( bonds collectible ) – This is long-run debt cyberspace of current part. Deferred income revenue enhancement liability GAAP allows direction to utilize different accounting rules and/or methods for describing intents than it uses for corporate revenue enhancement fillings ( IRS ) . Deferred revenue enhancement liabilities are revenue enhancements due in the hereafter ( future hard currency escape for revenue enhancements collectible ) on income that has already been recognized for the books. In consequence. although the company has already recognized the income on its books. the IRS lets it pay the revenue enhancements subsequently ( due to the timing difference ) . If a company’s revenue enhancement disbursal is greater than its revenue enhancement payable. so the company has created a future revenue enhancement liability ( the opposite would be accounted for as a deferred revenue enhancement plus ) . Pension fund liability This is a company’s duty to pay its yesteryear and current employees’ post-retirement benefits ; they are expected to happen when the employees take their retirement ( defined-benefit program ) . Valued by statisticians and represents the estimated present value of future pension disbursal. compared to the current value of the pension fund. The pension fund liability represents the extra sum the company will hold to lend to the current pension fund to run into future duties. Long-run capital-lease duty This is a written understanding under which a belongings proprietor allows a renter to utilize and lease the belongings for a specified period of. Long-run capital-lease duties are net of current part. Components of Shareholder’s Equity Besides known as â€Å"equity† and â€Å"net worth† . the shareholders’ equity refers to the shareholders’ ownership involvement in a company. Normally included are: Preferred stockThis is the investing by preferable shareholders. which have precedence over common stockholders and have a dividend that has precedence over any distribution made to common stockholders. This is normally recorded at par value. Extra paid-up capital ( contributed capital ) This is capital received from investors for stock ; it is equal to capital stock plus paid-in capital. It is besides called â€Å"contributed capital† . Common stockThis is the investing by shareholders. and it is valued at par or stated value. Retained net incomesThis is the entire net income ( or loss ) less the sum distributed to the stockholders in the signifier of a dividend since the company’s induction. Other pointsThis is an across-the-board history that may include rating allowance and cumulative interlingual rendition allowance ( CTA ) . among others. Evaluation allowance pertains to noncurrent investings ensuing from selective acknowledgment of market value alterations. Accumulative interlingual rendition allowance is used to describe the effects of interpreting foreign currency minutess. and histories for foreign affiliates. Stockholders’ Equity Statement Alternatively of showing a elaborate stockholders’ equity subdivision in the balance sheet and a maintained net incomes statement. many companies prepare a stockholders’ equity statement. This statement shows the alterations in each type of stockholders’ equity history and the entire stockholders’ equity during the accounting period. This statement normally includes: * Preferred stock* Common stock* Issue of par value stock* Additional paid-in capital* Treasury stock redemption* Accumulative Translation Allowance ( CTA )* Retained gainingStatement of Cash Flow The statement of hard currency flow reports the impact of a firm’s operating. investment and fiscal activities on hard currency flows over an accounting period. The hard currency flow statement is designed to change over the accrual footing of accounting used in the income statement and balance sheet back to a hard currency footing. The hard currency flow statement will uncover the followers to analysts: 1. How the company obtains and spends hard currency2. Why there may be differences between net income and hard currency flows 3. If the company generates adequate hard currency from operation to prolong the concern 4. If the company generates adequate hard currency to pay off bing debts as they mature 5. If the company has adequate hard currency to take advantage of new investing chances Segregation of Cash FlowsThe statement of hard currency flows is segregated into three subdivisions: 1. Operating activities2. Investing activities3. Financing activities1. Cash Flow from Operating Activities ( CFO )CFO is hard currency flow that arises from normal operations such as grosss and hard currency operating disbursals cyberspace of revenue enhancements. This includes:Cash influx ( + )1. Gross from sale of goods and services2. Interest ( from debt instruments of other entities )3. Dividends ( from equities of other entities )Cash escape ( )4. Payments to providers5. Payments to employees6. Payments to authorities7. Payments to loaners8. Payments for other disbursals2. Cash Flow from Investing Activities ( CFI )CFI is hard currency flow that arises from investing activities such as the acquisition or temperament of current and fixed assets. This includes: Cash influx ( + )1. Sale of belongings. works and equipment2. Sale of debt or equity securities ( other entities )3. Collection of chief on loans to other entitiesCash escape ( )4. Purchase of belongings. works and equipment5. Purchase of debt or equity securities ( other entities ) 6. Lending to other entities3. Cash flow from funding activities ( CFF )CFF is hard currency flow that arises from raising ( or diminishing ) hard currency through the issue ( or abjuration ) of extra portions. short-run or long-run debt for the company’s operations. This includes: Cash influx ( + ) 1. Sale of equity securities2. Issue of debt securitiesCash escape ( )3. Dividends to stockholders4. Redemption of long-run debt5. Redemption of capital stock Reporting Noncash Investing and Financing MinutessInformation for the readying of the statement of hard currency flows is derived from three beginnings: 1. Comparative balance sheets2. Current income statements3. Selected dealing informations ( footers ) Some investment and funding activities do non flux through the statement of hard currency flow because they do non necessitate the usage of hard currency. Examples Include:Conversion of debt to equityConversion of preferable equity to common equityAcquisition of assets through capital rentalsAcquisition of long-run assets by publishing notes collectibleAcquisition of non-cash assets ( patents. licences ) in exchange for portions or debt securities Though these points are typically non included in the statement of hard currency flow. they can be found as footers to the fiscal statements. The Indirect MethodThe indirect method is preferred by most houses because is shows a rapprochement from reported net income to hard currency provided by operations. Calculating Cash flow from OperationssHere are the stairss for ciphering the hard currency flow from operations utilizing the indirect method: Start with net income.Add back non-cash disbursals. ( Such as depreciation and amortisation ) Adjust for additions and losingss on gross revenues on assets.Add back losingssSubtract out additionsHistory for alterations in all non-cash current assets.History for alterations in all current assets and liabilities except notes collectible and dividends collectible. In general. campaigners should use the undermentioned regulations: * Increase in assets = usage of hard currency ( )* Decrease in assets = beginning of hard currency ( + )* Increase in liability or capital = beginning of hard currency ( + )* Decrease in liability or capital = usage of hard currency ( )

The LEGO Group Working with Strategy

Introduction Investors must evaluate the effectiveness of their strategies to ensure they do not waste time and resources on unnecessary expeditions. The need to develop management strategies pushes managers and other senior employees to invest in research and consultations to ensure they have the relevant knowledge about various approaches used to improve performance (David 2012).Advertising We will write a custom essay sample on The LEGO Group: Working with Strategy specifically for you for only $16.05 $11/page Learn More It is necessary to explain that business strategies are not static; therefore, managers should continue to develop new approaches that will ensure the operations of their companies are relevant, acceptable and reward their factors of production. This discussion presents an analysis of a case study about how LEGO Group worked with strategy to influence its performance. Company Background The management of The Lego Group has never left the family of its founder Ole Kirk Christiansen. It was established in 1932 in Billund, Denmark and used to manufacture wooden toys, ironing boards, stools and stepladders. However, the demand and market for wooden toys surpassed those of other products and this forced this company to specialise in this line of production. Today, it is the fifth largest company in the world that manufactures plastic and to some extend wooden toys. It has been managed by Ole Kirk Christiansen, Godtfred, Kjeld Kirk and Jorgen Vig Knudstorp. A report prepared in 2012 the revenue of this company was estimated to be 2.956 billion Euros. In addition, it had an operating capital of 1.001 billion and net income of 706 million Euros. It has more than 10,000 employees working in different branches located in Germany, America, Malaysia and other countries. This company started facing financial difficulties in the 1970s and 1980s, when its future was threatened by strategic uncertainty and poor performance. It took this company more than a decade to restructure and regain its excellent performance and this highlights the need for it to evaluate important strategic management issues. Features of Its External Environment The LEGO Group has been influenced by various external environmental features that have shaped its management strategies. PESTEL, 5 Forces and strategic group models will be used to explain how this organisation has adopted different strategies in ensuring that it succeeds in developing an effective performance strategy. PESTEL Analysis This analysis examines the macro-economic factors that affected this company and led to the development of performance and management strategic plans (Schroeder and Goldstein 2010). These factors involve political, economic, social, technological, environmental and legal features that played significant roles in shaping the practices of The LEGO Group.Advertising Looking for essay on business economics? Let's see if we can help you! Ge t your first paper with 15% OFF Learn More Political factors refer to organisational aspects that were influenced by the government and which affected its activities (Reeves 2012). Denmark offered conducive conditions for the activities of this company to thrive. The education system allowed this company to supply toys that were used to enhance learning in children. This promoted the popularity of this company and ensured its products fetched good prices in the local market. Taxation policies did not affect its performance; therefore, it had ample time to concentrate on its activities without worrying about the levies imposed on its products by the government. However, environmental laws played minor roles in limiting consumers’ demand for plastic toys. The government required companies to use environment-friendly ways of production; therefore, this limited the popularity of plastic toys. Political stability in Denmark helped this company to perform its duties withou t interference. Secondly, economic factors like inflation, exchange rates and the oil crisis were responsible for the slow growth of this company witnessed in the 1970s and 1980s. The economy of Denmark did not grow as it was anticipated by many investors and this means that companies like The LEGO Group were forced to reduce their recurrent expenses to cushion their capital against inflation. This company registered poor sales before 2008 and this was orchestrated by a decline in the international economy. Most people concentrated on the need to reduce their budgets to cut their expenses. In addition, competitions from other companies like Mattel, Bandai-Namco, Hasbro, Tomy-Takara and MGA Entertainment forced this company to lower the costs of its toys. This company experienced economic difficulties and this forced it to sack 1000 employees in 1999. Lastly, the exchange rate of the USS weakened and traded poorly against the Danish Krone. The social factors that affected the perform ance of this company include the resistance of customers from buying plastic toys. They were used to wooden toys because of their health concerns and long life. In addition, lifestyles were changing and children wanted toys that reflected current developments in the entertainment industry. This forced this company to struggle to adopt themes and models that reflected trends in the entertainment industry’ for instance, the successful production and launch of Harry Porter and Star Wars led to an increase in demand for toys that portrayed the themes of these movies. However, lack of new movies in 2003 led to a slump in production and sales of this company. Moreover, children were learning very first and thus they required sophisticated toys and this threatened the lifespan of the products of this company. In addition, this company faced barriers to entry because of changes in technology. The need to shift from wooden to plastic toys meant that it had to spend more money on the p roduction and marketing of its products. However, this was not proportional to the demand for plastic toys because consumers did not receive the new products positively.Advertising We will write a custom essay sample on The LEGO Group: Working with Strategy specifically for you for only $16.05 $11/page Learn More Even though, this company innovated new products it started most of its financial calendars with high inventories in the shops and this forced it to offer discounts or wait for retailers to finish old stocks. Parents with young children are the main clients of this company and this means that it has limited ability to retain its customers. Lastly, technological factors impacted negatively on the performance of this company during the 1970s and 1980s. Consumers were reluctant to purchase plastic toys because of the need to preserve their traditional tastes. The company was at cross-roads because of the need to keep pace with the demands of moder n technology that was adopted by its competitors. In addition, toys differ depending on the era and generation targeted. This forced this company to keep inventing new techniques and modify its products to reflect changes in technology. Porter’s Five Forces Michael E. Porter proposed five forces that are responsible for shaping the strategies used by a company in planning its management and production processes (Pynes 2013). He defined industries depending on their attractiveness and claims that pure competitions drive organisations to get normal profits. On the other hand, attractive organisations combine the five forces of Industrial Organisation Economics (IOE) to initiate change and ensure they generate profits. The forces he identified include the bargaining power of suppliers and consumers, threats of new entrants and new products and competitive rivalry within an industry. These forces help companies to offer attractive services and products and generate higher profits than their competitors in the industry (Stevenson 2011). These forces have influenced the strategy development of the Lego Group in the following ways. Threat of new entrants refers to competition offered by other companies that wish to invest in business activities (Rosenbaum 2013). The Lego Group specialises in the production of toys that have high demand in local and international markets. This means that this industry attracts investors from different spheres. New entrants reduce market for products and services because of increased supply. In addition, they lower the prices of products in the market to attract customers and this reduces the profits generated by a company. Competition makes companies to struggle to acquire modern technology, give discounts and invest in marketing strategies to protect their brand names from copyright infringement and manipulation by their competitors. Even though, this company had established its brand name in the toy industry new entrants like Sony, Activision, Nintendo and Visual Arts were serious threats to the success of this company. Their entrance in the toy industry had huge impacts because they used sophisticated technology and produced advanced electronic games for children. The demand for Lego’s products was reduced because this company was unable to immediately keep with the pace of new entrants in producing new and more exciting products.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Therefore, it was necessary for it to diversify the production of toys and formed partnerships with film, clothing and games companies. In addition, it started offering other entertainment activities like parks and social centres to market its products and diversify its risks. In addition, the threat of substitute products or services started hitting this company when it invested in plastic toys. This move had serious consequences on this company even though it had long-term benefits. Other companies like Mattel and Hasbro had started producing plastic toys and did not have serious impacts in penetrating their markets. However, this company was traditionally concerned with wooden products and this made it difficult for it to persuade its customers to buy its products. In addition, it had already saturated its market with wooden products and retailers were not ready to add new stock yet they had huge inventories of wooden toys. In addition, parks are frequented during holidays like E aster and Christmas and this means that this company had limited products and services. Therefore, it had to develop products that would be used during other times of the year. Chase boards and other indoor games were introduced and this reduced competition from substitute product. In addition, it started to focus on family games and this supplemented its sales during low seasons. The high quality of the toys produced by this company is perhaps the only factor that enabled it to retain customers. The bargaining power of customers affects the volume of services of goods a company produces. In addition, it determines the production and supply strategies organisations use to market their products. It is the ability of clients to ensure a company is put under pressure to produce quality, cheap, affordable and adequate products to satisfy their demands. The LEGO Group failed to implement a loyalty plan to ensure it reduced the power of its clients. The need to reward loyal customers is a strategy employed by most companies to ensure their clients are loyal and have minimal influence on their production processes. For instance, the resistance of customers to buy plastic toys produced by this company shows their power in controlling the activities of this organisation. This company had minimal bargaining leverage powers and this exposed it to financial uncertainties that saw it register different performance records within a short time. Buyers were not sensitive to the prices of toys, but they concentrated on the uniqueness of the products offered by all companies in this sector. Some clients preferred wooden toys because of their health advantages and durability. However, they were very few and this means that the process of adopting the production of plastic toys was inevitable. In addition, the bargaining powers of suppliers bring long-term benefits to organisations (Zenger 2013). The need to reduce operation costs enabled it to sack 1000 workers, even though the impacts of this were not realised as soon as they were expected. In addition, this company realised the need to use professional skills to ensure its production met the demands of consumer and compete effectively with other similar investments. For instance, this company decided to seek the services of experts and hired a Chief Operating Officer (COO). This helped it to develop a restructuring and cost cutting programme that reduced the number of its employees and the launch of Lego Star Wars products and opening of LEGOLAND in California. Strategic Groups This company used this strategy to reduce competition and diversify its products in the international and local market. Strategic groups are links and partnerships formed by companies that have similar activities or specialise in offering related services. This company is ranked highly in the global production and sale of toys. However, this does not exclude it from competitive rivalry witnessed in this industry since the 1940s. I t tries very hard to change its products and services to ensure consumers are offered the best value for their money. For instance, it rebranded its product name from LEGO DUPLO to LEGO EXPLORER even though this step did not have positive impacts on its sales. In addition, it established a sustainable growth programme that included the opening of its own distribution shop in the U.S. in 2003. Moreover, it started inviting users to assist and participate in the development of its products. The development of its digital strategy that led to the production and launch of its first online multiplayer game (LEGO Universe) had major positive impacts on its sales and enabled this company to attract new clients and develop trust in existing ones. The partnership between the Lego Group and Warner Bros was welcome by investors and the public because it would promote diversity in the entertainment industry. However, transparency became a serious issue in this industry as other players like Tia njin Coko Toy, Best-Lock Construction Toys and Mega Blocks infringed on the patent rights of the Lego Group brick products. Impacts of the Resources and Competencies The Lego Group is a successful company because of its large capital base that enables this organisation to invest in different approaches to boost its performance. Even though, it faced financial difficulties in 2003 that led to huge losses. It has an operating capital of 1.001 billion Euros. This capital is adequate to enable this company to invest in modern technology, research, recruitment of professional staff and market its products. New entrants do not have this amount of capital to compete with this company; therefore, the Lego Group’s foot is ahead of most of its competitors. In addition, it has experienced staff and recruits professional workers in its key departments to ensure it offers quality services to consumers. The toy industry is experiencing tremendous changes, especially because of the need to incorporate various technological aspects in its products. This company has formed partnership with leading film producers like Warner Bros to ensure all latest movies are used to develop the themes of its parks. In addition, the company has invested in high cost countries and those that compete with China in political interests. This is an effective strategy of ensuring that the market for its products is protected from cheap products from China. Manufacturing products through outsourcing is another strategy adopted by this company to reduce its production costs. For instance, the company signed an outsourcing agreement with Flextronics and this enabled it to manufacture 20% of its products in Billund; therefore, other processes to be done in regions like Eastern Europe that offer cheaper options. Moreover, the management board did not fear to accommodate risks and thus it decided to order new equipment and increase production. Lastly, its foundation is based on the LEGO bricks and no matter what the global economy offers to this company it will not relent its quest to diversify its processes along this line. Redundant and dynamic capabilities of this business enabled it to regain its success in producing, marketing and selling toys. The CEOs managed to learn the demands of its customers and at the same time use current technology in manufacturing its products. Some aspects of technology may reduce the impacts of new products on consumers, but this organisation ensured there were less drawbacks associated with changes in technology used to produce toys. For instance, the procurement processes were reviewed and suppliers reduced to cut costs. Secondly, the company embraced partnership and outsourced some services like the production of some products from cheap locations to reduce operation costs. This enabled this company to sense opportunities and shape them to meet the demands of its clients. For instance, the introduction of family games was a major boost t hat ensured this company manufactured products that would fetch high demand throughout the year. In addition, its employees learn very fast and adopt new strategies like the use of modern technology in communication, marketing and distribution of its products. The CEOs effectively coordinate, integrate and use strategic resources like capital, machines, technology and company’s rich history to improve the performance of this organisation. The specialisation of the company’s employees, products and intellectual property provided energy and complemented the available financial assets. The combination of these assets ensured this company had a competitive advantage over other firms even if they offered cheap and a variety of products. The distinctive characteristic of this company is marked by its structure and history. It has been led by the Christiansen family and only seeks expert management in issues that are beyond their abilities. For example, the recruitment of the Chief Operating Officer in 1999 by Kjeld portrayed how this company had a unique way of outsourcing expert services in instances where its traditional managers were unable to offer quality services. In addition, it sought collaboration with other companies like Warner Bros, Flextronics and Wal-Mart to ensure its products penetrated into tough markets dominated by other giant toy producers. The VRIN strategy employed by this company involved the identification of the key resources of this organisation. This includes the huge capital that helped the company to invest in research and innovative processes to ensure it produced quality products. The identification of the capabilities of this company is a key aspect that helped CEOs to plan and execute their strategies properly. The need to combine the efforts of employees and company potentials enabled companies to rise every time they have financial difficulties (Williams 20110. 1999, was a period marked by financial difficulties that challenged the management and suitability of the operations of this organisation. It was almost being declared bankrupt and sold to the Merlin Entertainment Group. In addition, the laying off of workers was a significant step towards developing effective cost reduction and sustainable programmes that would help this organisation to be on its feet once the financial crisis of 2007 subsided. This company had strengths, weaknesses, opportunities and threats that played important roles in influencing the decisions of this organisation. First, its long standing tradition of producing wooden toys was a major strength that made it easy for this company to enter high cost markets. In addition, the introduction of modern technology offered various opportunities for this organisation to develop diversify and improve its toys. However, it faced major threats from new entrants that had huge capital, experience and resources to invest in the international market. Conversely, its management syste m was decentralised and this was a major weakness before Jorgen introduced a decentralised form of leadership that allowed other employees to participate in key decision making. Lastly, this company considers its products unique and its market sustainable. The demand for toys will never fade because people will continue to give birth and create new market for the products of this company. It is necessary to explain that this company aspired to maintain the value chain of its products to ensure it embraces a unique way of marketing. This will help it to compete effectively with similar companies and reduce confusion associated with brand names and qualities (Slack, Chambers and Johnston 2009). Alternative Strategies This company focuses on the internal mechanisms of generating capital and this is why it has limited abilities to expand and explore international markets. Therefore, it should consider other ways of generating additional capital through the following ways. First, it has a well established history and no financial institution can deny it loans to boost its working capital. This is a simple way of ensuring the company has adequate funds to manage its activities and invest in technology, research and recruitment of professional workers (Martocchio 2012). Additional capital helps companies to explore investment opportunities in foreign markets. It is not easy for a poor or newly established organisation to penetrate into new markets if it does not have the financial muscles necessary to manage the impacts of competition, inflation and the need to observe local conditions that allow investors to achieve their objectives. Moreover, the huge capital enabled this organisation to mitigate the effects of inflation and competition that causes huge inventories in retail outlets. This strategy helped this organisation to manage various economic challenges that affected it in 1999 and 2003. Secondly, this company can merge with other similar organisations that a re struggling to succeed in toy manufacturing. Mergers enable companies to boost their capital because it injects additional funds that will help strengthen their financial bases. Moreover, it is necessary to explore the skills and abilities of different specialists from other companies because this enables companies to produce quality products and services. The need to equip employees with the relevant skills and knowledge regarding various operations highlight the importance of merging with companies that have experience, skills and knowledge that are relevant in this industry. It is necessary to explain that this company will reduce its operation costs if it merges with another company. It will enjoy economies of scale and diversify its marketing strategies to promote its products. Different companies use different ways to market their products and this will be imported to this organisation if it decides to merge with such investments. The cost of purchasing modern equipment is v ery high and most organisations cannot afford to acquire new machines after every few years. This means that they must seek the assistance of other organisations so that they can reduce their expenses. This means that merging with other organisations will ensure this company acquires modern technology without incurring huge expenses. In addition, it can acquire small firms to ensure it expands its ability to market toys in all regions. This is an effective way of minimising the influences of its competitors in international markets. Acquisitions enable organisations to get huge assets (physical, human and financial) that are available within a short time. This enables companies to get already established investments and boost their performance. Moreover, it has to diversify its management and develop a decentralised strategy that will ensure all key employees play important roles in making the decisions of this company. Decentralisation of management will delegate responsibilities t o workers and this will ensure every employee contributes his or her skills, experience and time to the success of this company. Lastly, this company can outsource some of the services it has not attained professional experience in it. This includes web hosting, call centres and some roles of the human resource department. This will enable this company to get professional services from qualified and experienced services from other firms. In addition, it will reduce the costs of recruiting workers and ensure this company focuses on its core competencies. Extent of LEGO’s Strategy Orientation The Lego Group is a highly strategy oriented organisation and most of its plans seem to bear fruits and give it a head-start when competing with others. In addition, it failed and managed to rise in different occasions and has never been on its toes since it started its operations. The strategies executed by its current and last two CEOs continue to yield good results for this organisation and enable it to generate profits, diversify products and services and control the impacts of competition on its markets. It is evident that this organisation has employed strategic management practices that ensure its practices reflect the demands of its consumers. The introduction of plastic toys was a major investment that was supposed to transform the performance of this organisation. However, this did not happen as it was expected and the company decided to focus on introducing new models and children parks to diversify its investments and cushion itself from imminent collapse. References David, R. F 2012, Strategic Management Concepts and Cases, Pearson, New Jersey. Martocchio, J. J 2012, Strategic Compensation: A Human Resource Management  Approach, Prentice Hall, New Jersey. Pynes, J. E 2013, Human Resources Management for Public and Non-profit  Organizations: A Strategic Approach (Essential Texts for Non-profit and Public  Leadership and Management), Jossey-Bass, New Jersey. Reeves, A 2012, Telecommuting – A Guide on How to Be a Successful  Telecommuter, Anthony Reeves, Washington. Rosenbaum, J 2013, Investment Banking: Valuation Leveraged Buyouts, and Mergers  and Acquisitions, Wiley, New York. Schroeder, R. and Goldstein, S 2010, Operations Management: Contemporary  Concepts and Cases, McGraw-Hill, New York. Slack, N., Chambers, S. and Johnston, R 2009, Operations Management and  MyOMLab, Prentice Hall, New Jersey. Stevenson, W 2011, Operations Management (Operations and Decision Sciences), McGraw-Hill, New York. Williams, T 2011, Mergers and Acquisitions, Cases and Materials, Aspen Press, New York. Zenger, T. (2013). Strategy: The Uniqueness Challenge, Harvard Business Review, New York. This essay on The LEGO Group: Working with Strategy was written and submitted by user Alissa P. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Promise and Peril of Editing in Proof

The Promise and Peril of Editing in Proof The Promise and Peril of Editing in Proof The Promise and Peril of Editing in Proof By Mark Nichol Which method of editing is the most effective one? Which content formats should be employed, and how many iterations are necessary? Ultimately, what works for the publisher is the best approach, but consider that what is most expedient is often at odds with what is best. Until a generation ago, typewritten manuscripts were edited on paper: Editors would mark changes with a pen or pencil, and writers would type (or hire someone to type) a new version; this process might be repeated at least a couple of times, as the manuscript underwent first developmental (comprehensive thematic and structural) editing and then copyediting (the nuts and bolts of word style and usage and of grammar and syntax, or sentence formation). The last iteration would then be given to a typesetter, who would transcribe the text using a word-processing device, incorporating the last set of penciled-in revisions as he or she went along, and would format it according to its intended mode of presentation. A proof, or a facsimile of the manuscript’s intended published appearance, would then be printed out, and a proofreader would check the proof against the final typed version, glancing back and forth ad infinitum to check for typographical errors as well as duplicated, omitted, or misplaced text and for formatting errors. The typesetter would then enter corrections and print out a new iteration, and the proofreader would spot-check the corrected elements and passages. This exchange would then be repeated if and as necessary. (Some publishers, notably the National Geographic Society, paired two people: one to read the original final manuscript aloud while the other checked the corresponding proof text and marked any errors observed.) As desktop publishing evolved, this process was streamlined: Editors revised directly in content files using simplified word-processing programs such as Microsoft Word. And because the content was copied and pasted into the proof file, rather than laboriously typed, proofreaders no longer had to compare proofs against the manuscript word for word; they merely examined the proofs for errors, consulting the manuscript only occasionally for clarification if at all. Early on in this new paradigm, the proofreader would mark a printout of the proof, and a member of the publication’s production staff, or a freelance graphic designer or production artist, would enter the changes and then generate a new iteration of the proof, and the proofreader or another person would check corrections. Then, in the last few years, it became easier for proofreaders to revise proofs themselves using programs such as Adobe Acrobat. Ultimately, some publishers have decided to occasionally or routinely forgo the manuscript-editing process (either the copyediting stage alone or both developmental editing and copyediting) and â€Å"flow† the writer’s raw (or developmentally edited but not copyedited) manuscript directly into proof, then have it edited when it is already in its formatted form. This certainly saves much time and effort, but it also complicates the process, because developmental editors and copy editors must then maintain the parameters of the copyfit- they cannot insert, omit, or relocate content without perhaps significantly altering the layout, which may require more time and effort by design and/or production staff. If the editor is given authority to copyfit as needed, he or she can revise the text so that it fits the format, but this may compromise the quality of the content because of the limits of that format. I have edited and proofread content that appears in all these manifestations, starting out by editing my college newspaper using a manual typewriter, Wite-Out, scissors, and red pencils. A few of my contemporaries still prefer to mark up a piece of paper, but I have embraced the expeditious advantages of editing in proof (though for most of my employers and clients, I continue to edit in Word and proof in Acrobat), and I predict that this strategy will soon be the norm. But publishers, from mom-and-pop marketers to multinational corporations, must weigh the benefits and drawbacks and take care not to cut corners by, say, minimizing comprehensive reorganization and revision of a manuscript because it doesn’t adhere to a templated publication format or eliminating copyediting and proofreading because they are costly, time-consuming steps. Too many publications already suffer, sometimes egregiously, from a de-emphasis on (or even outright dismissal of) the editing process, and the art of turning a competent composition into a compelling one must not be suborned to an efficiency that ignores the crucial factor of quality. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:Coordinating vs. Subordinating Conjunctions75 Idioms and Expressions That Include â€Å"Break†Parataxis and Hypotaxis

10 Types of Wordplay

10 Types of Wordplay 10 Types of Wordplay 10 Types of Wordplay By Mark Nichol Humorous works of fiction are easily enlivened when the author resorts to one or more of the following categories of playing with prose: 1. Acronyms: An acronym is an abbreviation consisting of a string of initial letters pronounced as a word. Fictional examples, such as SPECTRE (for â€Å"Special Executive for Counter-intelligence, Terrorism, Revenge, and Extortion†), from the James Bond novels and films, and VILE (for â€Å"Villains’ International League of Evil†), from the Carmen Sandiego computer-game series, can be serious or humorous depending on formation and intent. 2. Anagrams: An anagram is simply a word with its letters scrambled in a new order. Many humorous phrases have been derived by scrambling expressions or people’s names, such as forming â€Å"I am a weakish speller† from â€Å"William Shakespeare.† (Anagram generators can be found on the Internet.) 3. Chronograms: A chronogram is a phrase in which constituent letters also express a number, as in â€Å"My Day Closed Is In Immortality,† an epitaph for England’s Queen Elizabeth I in which the first letter of each word corresponds to a Roman numeral; the numerical sequence, MDCIII, is translated as 1603, the date of her death. A weak variant is a habit of filmmakers (or, more accurately, film marketers) of replacing one or more letters in a movie title with a number vaguely resembling the letter or otherwise related, as in the title of the 1995 crime thriller Seven, represented on posters as Se7en. 4. Initialisms: Initialisms are distinguished from acronyms by the fact that the constituent letters are pronounced individually, rather than sequentially sounded as if they were a single word. Many popular social-networking terms such as LOL (â€Å"laugh out loud†) and ROTFL (â€Å"roll on the floor laughing†) are initialisms; so is TEOTWAWKI (â€Å"the end of the world as we know it†). 5. Lipograms: A lipogram is a composition deliberately consisting of words lacking a letter of the alphabet. Such a work is more or less easily accomplished depending on the letter selected for omission; many writers, astonishingly, have written novels produced without recourse to use of a common letter such as e or t. 6. Malapropisms: This type of wordplay refers to misuse of one word for another by those too ignorant to recognize the error. It’s named after Mrs. Malaprop, a character in an eighteenth-century play who is notorious for such unwitting utterances, as exemplified by the character’s line â€Å"She’s as headstrong as an allegory on the banks of Nile.† Shakespeare also employed such humor, most notably in lines by the character Dogberry in Much Ado About Nothing such as â€Å"Our watch, sir, have indeed comprehended two auspicious persons.† 7. Mondegreens: Misunderstood song lyrics are often referred to as mondegreens; the term itself is based on a mishearing of the phrase â€Å"laid him on the green.† A more recent example is â€Å"Excuse me while I kiss this guy,† rather than â€Å"Excuse me while I kiss the sky,† from the Jimi Hendrix song â€Å"Purple Haze.† 8. Onomatopoeias: Onomatopoeias (the term is from the Greek words for â€Å"make† and â€Å"name†) are words that imitate sounds, such as splash or bump. A notable example of an onomatopoeic proper name is that of the Houyhnhnms, the sentient, civilized horses from Jonathan Swift’s Gulliver’s Travels. 9. Portmanteaus: Portmanteaus, words creating by combining two words and their meanings into one, were named and popularized by Lewis Carroll. He coined several, such as slithy (from lithe and slimy); more recent examples include brunch and smog. (Carroll named the form of wordplay after a word for a suitcase with two separate compartments.) 10. Spoonerisms: The term for expressions in which initial letters, or sometimes entire syllables or words, are transposed is based on the name of a British clergyman supposedly prone to such utterances, though many attributed to him were only inspired by him. Among them is â€Å"a well-boiled icicle† for â€Å"a well-oiled bicycle†; John Lennon is credited with coining a variation on â€Å"Time heals all wounds†: â€Å"Time wounds all heels.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:50 Incorrect Pronunciations That You Should AvoidConfusing "Passed" with "Past"Confusion of Subjective and Objective Pronouns

Forensic Science Essay Example | Topics and Well Written Essays - 1000 words

Forensic Science - Essay Example The evidence which is collected by forensic experts is tested in a forensic toxicology lab, which contains sophisticated instruments. These instruments, along with precise methodologies hold importance in producing a toxicology report, because these reports are presented in court and their results are important in determining the sentence of a person (Hagedorn, 2011). However, toxicology is not limited to criminal investigations only, in fact, they are used in cases which involve environmental contamination, to determine what would be the impact of a spill, if it is near a population. Forensic Toxicologist needs to be prepared to testify in court and justify his findings and to explain methodologies which may seem complex to the jury. Before toxicologists conduct their process, they would need samples from the body under consideration. Toxicology is useful because of how it helps, particularly, the law enforcement authorities. Toxicologists collect samples from the body and then study them in the lab; they give a report about all the chemicals found in the body, alcohol, prescription drugs and illegal drugs. In fact, toxicologists can also find out if the person’s death has resulted because of poison or not. For example, hair samples from a body could be tested to see if the person has been involved in drug abuse for a long time or a short time. Saliva can also be used to test for the use of drugs. The Death Investigation Toxicology is also known as the Postmortem technology, where forensic toxicologists work with examiners and coroners to determine if the cause of a death, there has been involvement of alcohol or drugs. Human performance toxicology is about the effects of alcohol and drugs on the behavior of people. This could include investigations related to impaired driving, sexual assault, which is facilitated by

Resolving Landfill Problem Coursework Example | Topics and Well Written Essays - 1250 words

Resolving Landfill Problem - Coursework Example Environmental inequality usually rises when a community determines the rate at which it can pollute the environment without considering sustainable development measures. The attitude that is resistive to change in the environmental policies is considered by many to be anti-urban. Unfortunately, the most sensitive issue of the environment as both the people with color, without color, flora, and fauna depend on the Mother Nature’s environment has been ignored or made to look racist. This problem is mostly felt in the cities due to the large population dwelling in them. Due to this fact that with a large population there comes great responsibility that seems to be sadly ignored as the skies continue to turn black and brown in color. Efforts to change this by the environmentalists have been greatly sidetracked by the issues of racial ideology that seems to be predominantly in the people minds. It is unfortunate that the color of the skin determines who make the policies and those to implement them in the American society. In order to improve cumulative assessment, there are several factors that we must take into consideration. These factors include factors for us to achieve a sustainable urban planning. Hence, the community involvement is very important in determining the social, economic, and cultural parameters for any cumulative risk assessment. This will help us develop some more questions on the cumulative risk assessment and answer some questions. Currently, the landfill contains class II landfill that deals with construction debris. It is believed that the construction of Ngamia 1 and Ngamia 2 is expected to increase revenue for the State as these landfills will be more spacious and huge.  

Fallout Book Report Essay Example for Free

Fallout Book Report Essay P.S. I am sorry the summary is so long but I wanted to make sure everything in the book was covered and there being 3 people makes it 2 times longer. The novel is a memoir of the lives of three children of a meth-addicted mother, Kristina, and how her addiction affected their lives. They now live in different homes, with different parents, as well as different last names. Each of them has a different story, some more fortunate than others. Hunter knows about his sisters and new younger brothers, while Summer knows about her brothers and Autumn knows nothing. It starts with Hunter’s story; adopted and raised by his biological mom’s mother and stepfather. He refers to his adoptive parents as Mom and Dad. He works at a radio station in Reno, Nevada. His girlfriend, Nikki, supports him in everything he does. As Christmas approaches, he is living with Nikki and having relationship troubles. Hunter is doing drugs more frequently, and cheats on Nikki with a persistent radio groupie. All the while, Hunter is feeling like a piece of him is missing because of the lack of knowledge about his father. When he sees him, he knows, but his father is the date of his coworker, Montana. Hunter then gets drunk and calls Brendan (his father) out on his actions about how him raping Kristina produced Hunter. Once that situation is in the past, another problem occurs, as Hunter is approached by Nikki, who hears a voicemail left by Leah on Hunter’s phone about the cheating incident. He is kicked out of Nikki’s house and takes the guestroom in his parents house because, thanks to Kristina, his two younger brothers, David and Donald, have moved in and taken his room. Shortly after Hunter has moved back in, he is notified that Kristina will be spending Christmas with them. Autumn’s story takes place at her grandfather’s house in Texas. Her OCD (obsessive-compulsive disorder) and frequent panic attacks make her a loner at school, so her best friend is her Aunt Cora. Although she promises Autumn they will always be friends, she is wooed by her massage therapist professo r and taken away from her. A new boy comes to her school and is immediately taken with her. She has a hard time opening up to him and even tells him her parents are dead. His name is Bryce and he ends up being Autumn’s first boyfriend, first kiss and first time. When her aunt announces her engagement, the happiness she gets from her new boyfriend fades and she feels alone. Desperate to make sure he stays with her, she has sex with him without protection. Realizing that being drunk makes everything easier to deal with, she begins drinking to make herself feel better. Her fathers and grandmother’s interruption at Aunt Cora’s wedding only makes things worse, bringing her past to her present; then, Bryce finds out her parents aren’t dead. Devastated about the lying, Bryce leaves Autumn, and to make matters worse her drinking has gotten out of hand and she is almost raped by the groom’s cousin, Micah. The wedding ends when Autumn realizes how lonely she is and begins to wish she is pregnant, and her father finds her and tells her how she came to be. In the process, he convinces her to go to Reno for Christmas to see the mother she never knew. The California foster system took Summer away shortly after living with her f ather when they were abandoned by Kristina. She knows everyone in her family except for Autumn. Her father’s ex-girlfriends have molested and used her, causing her to be thrown in different homes with different problems. Her life is pretty stable in one home until one of the meth-using girls that also lives there molests one of the younger girls; it hits close to home and she is unable to control her anger. She gets in a fight with the meth girl and ends up getting sent to live back with her father and his girlfriend of the moment. The day after the fight, her boyfriend, Matt, saw her face and offered no sympathy, so she ran to his best friend, Kyle, who always showed interest. She ends up cheating on her boyfriend with Kyle by having sex with him. She knows that Kyle uses meth and other drugs but his loving nature has drawn her in. When he and Summer confront Matt about their newfound relationship, she sees the side of Kyle she never wanted to and realizes his addiction and anger may cause problems. The living conditions at her father’s house aren’t the be st; the constant smoking irritates her asthma and as Thanksgiving approaches, she starts to miss Kristina. She calls her, but can’t remember why; she was blown away by her mother’s selfishness and when her father is drunk later that night, he reveals that Kristina only cares about herself. Her father being drunk proves to be a much worse situation than just spilling the truth; his drinking costs him a DUI and he loses Summer. She is sent to another home in Fresno. Leaving her boyfriend and life behind, she is unwilling to move far away. When she gets to her new home, she is immediately taken aback by her new foster father. His demeanor worries her and makes her wonder what secrets the other girls in the house might have. She knows from experience not to get close to the other girls in the house, but one of the girls tells Summer her secrets and becomes attached to her. During the few days Summer is there, she hides her cell phone and planned to meet Kyle. When she sneaks from under her foster sister’s watch long enough to escape, she ends up running away with Kyle for Christmas—he is so in love with her that he even attempts to stop using meth for her, which means suffering through withdrawal. She and Kyle save up money and live out of his car while they head to a ski lodge, where Kyle plans to work. The stories collide when Kyle and Summer get in a car accident and the closest place to them is Reno, Nevada. Summer ends up calling her grandfather to pick her up from the hospital the morning after the blizzard hit and the accident happened. Hunter is out picking up Kristina and his grandfather from the airport after spending the early morning making up with Nikki. He knows that things wont quite be merry and joyful Christmas morning with the whole family being together. Autumn and Trey show up before Summer gets there and when Trey sees Kristina, they are immediately drawn to each other and spend most of the day before dinner talking to each other. Summer tries to be sisterly to Autumn and Autumn doesn’t know what to make of all of it. When dinner starts, David asks when he’ll be going home and Kristina says she doesn’t know; Donald gets angry and tells her he never wants to go back—that he never wants to be with her again. Hunter is the first one to jump up when Kristina acts offended and he yells at her, telling her the only person responsible for what happened to her was her. Summer jumps in the argument too when Kristina begins to complain that she doesn’t have the resources to take care of her kids or give them a good life. The book ends with a newspaper article saying Marie Haskins has put her new book ‘Monster’, on indefinite hold while Kristina is undergoing chemotherapy for cancer. At this point, Kristina has reunited with her husband, Trey, and with her resources, she is trying to make her life better so she can be the mother she has never been. I can’t personally connect to this book but I can emotionally connect to this book. I have a friend in my life that I like a brother to me and he has parents just like hunter, autumn and summer. Drugs are a very personal matter and mess up your life more than anyone can know until it happens to you. I felt what he felt becaus e he is such a dear friend that all I could do was worry about him and wonder how he was doing in that new foster home he was moved to. I always heard all about the stories and the way he was in the foster home. He said it wasn’t easy and it was painful to know that everyone he loved had bailed out on him. He soon developed many of the problems these kids experienced with drinking and doing other drugs. This life isn’t easy from what I have heard. This book is very easy to relate other books by Ellen Hopkins because all of the books I have read by her seem to be about drugs and complications in life including hardships and suffering. I don’t really watch movies in this type of subject but I did hear that there is supposed to be a movie coming out based on the crank series by Ellen. I’m not sure whether it’s out or not but the books are great and movies tend to ruin the reading of the book. Both crank and glass led up to this point in the book series and was consistent throughout the storyline of all three books. There is so much drug abuse in the books and making right decisions is not one of Kristina’s strong points. I believe that the theme of this book is that drugs can ruin lives especially to the young girls out there. The plot of this story is to tell a story from the perspective from the 3 abandoned children that Kristina left behind. There storied tell about the hardships they went through and how life was for them during this painful teenage years. Even though the plot wasn’t very funny, it is very intriguing and interesting to find out what makes people do this to their own children and why they do the things they do. This story is told from the three kids point of view. And it switched off every so often so it was very suspenseful. The setting of this book is in three different places considering the three different points of view. Hunters’ setting was in Reno while Autumn’s setting was in Texas and Summer’s setting was anywhere the foster system took her. In my personal view the climax of the story was when all three of the children met for the first time and got to be a family together. In conclusion, I would recommend this book to anyone that enjoys reading this type of book seeing as how it has sex and drugs in it. I would definitely restrict this book to anyone under the age of 15 or 16. This book is a lot more profane then the others and I feel that you should be at least old enough to understand the meaning and why the book is how it is. Not many people judge books but I would definitely recommend this book to anyone who wants a good read and interesting enough to make it to when you put the book down you can’t wait to pick it back up. I truly feel her books are amazing and make you see how messed up some situations are.

The Victorian Butler :: Victorian Time Period

The Victorian Butler Colonel Mustard: â€Å"Are you the host?† Wadsworth: â€Å"Me, sir? No, I'm just the humble butler.† Colonel Mustard: â€Å"And what exactly is it you do here?† Wadsworth: â€Å"I buttle, sir.† In Victorian times having a house full of servants at the owner's command was quite common for upper and middle class families. Some job titles included footman, cooks, maids, butlers, coachman, and cooks. Among these servants, the highest ranked and paid was the butler. While we all may have a stereotype of a tall, skinny man that opens the door and says, â€Å"You rang?† the actual list of duties and responsibilities of a butler express he is a man of high demand. The Butler of a home was expected to be present during breakfast, lunch, and dinner. He was to serve the meals and drinks to each member of the family and to wait on them for any requests. He also had the responsibility to oversee the kitchen and make sure it was in order. This included choosing fine wine, managing the wine cellar and the inventory of liquors. The Butler worked closely with the cook and not only assisted with preparing a menu for everyday meals but also for upcoming events and parties the master may present. He was expected to set the table and the decorations for all parties. During these events the butler was always present awaiting any requests from the guests and served them drinks and their meals. The Butler also was responsible for other servants in the home and acted as a manager for the property. The average pay for a Victorian butler was between 40 to 100 pounds per year, which converts to about 2600 to 6500 today. Charles Dickens, Jr. gave this advice in 1879: â€Å"Give good wages, and let it be clearly understood before hiring that no perquisites are allowed. A serious mistake, and one too often made, is to lay down the hard-and-fast rule 'no followers allowed'. Servants always have had and always will have followers, whether their masters and mistresses like it or not† (n.pag.). In Vanity Fair, we read that Miss Horrocks also serves in the house because she is the daughter of the butler. Miss Horrocks acted as a maid in the Crawley's home. Housemaids during the Victorian times were responsible for keeping the home clean and tidy. They did the â€Å"cleaning, scrubbing and dusting† (Roberts 206). The number of housemaids was determined by the size of the home.

Children of Incarcerated Parents

Effects on Children of Incarcerated Fathers Most of the prisons in America are overcrowded. They are overcrowded with men, most of which are fathers and nearly half of these incarcerated fathers were living with their child or children before going to prison. The effects on these children can be detrimental. This can also cause strained relationships with the mothers or other family members doing their best to take care of these children while their father is away.There can be social as well as emotional problems, but luckily there are many states that are trying to accommodate for the parent being gone with programs and camps for these children. Many social issues occur with a child of an incarcerated father as they grow older. It is common knowledge that if a parent or any caregiver disappears from a child’s life, that child’s attachment to that person will diminish. It is hard to establish a child’s trust and takes time, so if a parent disappears that the chil d has depended on, it can affect the future of the child.He/she may grow up thinking they cannot get too close to someone, fearing they’ll lose that person. A lot of behavioral problems can also occur in a child. This may happen at home, in school, or in the streets. â€Å"Absence of the father is associated more with ‘acting out’ behavior (such as hostility, use of drugs or alcohol, running away, school truancy, discipline problems, aggressive acts and involvement in delinquent activities (Rosenburg 2009). † Being antisocial is looked at as a list of multiple behaviors that disrupt normalcy. As the child of an incarcerated parent grows to be an adolescent, there may be even more social problems.Now the child is growing up and can get into more trouble for their social deviance. When it comes to getting in trouble, they may use excuses to cause them to get into more trouble. After all, what excuse is better than, â€Å"My dad did it? † It is very sa d when kids are isolated socially from their peers because of their situation; even when it is not their fault. There was a study done in Oregon with 22 children with incarcerated fathers. Within this group, six children admitted they had no friends and four of these children said other parents would not allow their kids to play with them because there â€Å"dad was in jail. These children grow up with feelings of shame, embarrassment, and mixtures of hope and fears of their relationships with their fathers, which leads them to be treated differently as they grow older. A father being gone in prison is also a huge financial strain on their families. Whether it be from the father having a job (legal or illegal), the family still depends on that income to help support the family. A lot of families need help through Public Aid to get through these difficult times. The family turns to food stamps, medical assistance, and child care assistance.There are also many emotional issues that o ccur for a child dealing with a father in prison. Sometimes the child or children stay with another caregiver while their father(s) is/are in prison. It becomes way harder for the mother alone to maintain a household if she has relied on the father for help and support. This can cause emotional problems with the caregiver the child is staying with. There are many kids that are taken care of by their grandparents, other relatives, friends, or even foster care.These kids can become unstable very quickly because if there is no relative to take care of them, they have to immediately be placed in foster care because they become dependents of the juvenile court. They are automatically thrust into a more stable household, but because that is what they are not used to, their personalities become shaky. â€Å"The 1980 Federal Adoption Assistance and Child Welfare Reform Act mandate that children who are placed in foster care must either be returned to their parents or placed with long-term guardians within 12-18 months (Hairston 2007). This gives the parents a chance to fix what they have done and realize what they are doing to their children, so they do not have to go through more emotional hardships. When abruptly removing a child from their father is ignoring the emotional needs of that child/children. They end up feeling vulnerable, alone, and frightened While being a father in prison, it is still necessary to establish a parental connection with their son or daughter. It has been said that it is most beneficial to have both parents in the child’s life. They must create their own role even though they are behind bars.A study showed that most incarcerated fathers have feelings of â€Å"helplessness and difficulties in being a ‘good father (Rosenburg 2009). † There are many reasons why the fathers may feel this way. A lot of mothers refuse to bring the children to a prison or jail, but a lot of mothers may have a problem with finances, transporta tion, or time. There are strict rules and codes to follow when visiting a prisoner, so it would be difficult for a child to act normally with their father. Waiting times can be long, children will be frisked, and chances are it will be hot, dirty, and crowded.The caregiver may say that is emotionally scarring and the visiting can have a bad influence on the child. When a father is sent away, he is not sent to a prison in accordance with the family’s home. For those that are close, they are lucky, but if a person is in the state’s Department of Corrections, they can be sent anywhere in the state. When these fathers are taken away, the children receive little or no support on how to deal with their grief, loss, anger, shame, and fear. Depending on where the father is in prison, different programs can be available.There are parent education courses- which most prisons teach special parent-child visits, child-oriented visiting activities, parent support groups, and custody and parental rights services. These programs are designed to develop and strengthen attachments, provide access to services, and address the issues that face the incarcerated parent when it comes to parenting. There is also a service for father behind bars that provides publications on self-help support groups. It serves many prisons with incarcerated fathers in the US and Canada.There are more and more states doing something to lessen the impact of a parent going to prison on the child. States are now addressing the needs of a child at the time a parent is arrested. New laws are now requiring more extensive training to ensure the safety of a child at the time of arrest. Some states are also requiring judges to now consider the effects of a parent’s incarceration on the child. â€Å"One Tennessee judge routinely requests that a video of the father interacting with the child accompany family impact statements (Christian 2009). Some policies are being imposed to require child -friendly visiting areas within prisons and jails, training correctional officers to have a better understanding of visiting children, and reducing the cost of maintaining contact. Welfare agencies in New York are now requiring arrangements to be made for the child to keep a meaningful relationship with that child, unless there is clear evidence that a relationship would be detrimental to the child. These arrangements would include transportation and providing social and rehabilitative services to resolve or correct the roblems which prohibit normal contact with the child. Most normal parenting classes do not meet the needs of incarcerated parents. If these programs want to succeed in decreasing criminal activities, they need to be more specific to maintaining a presence in a child’s life. There are nurseries and different accommodations for mothers that are incarcerated, so why not fathers? In New York, there is a facility called The Bedford Hills Correctional Facility. They also have a children’s center with their own building, which allows overnight and summer visits for older children.There are inmate caregivers that work as associates in the center, which have gone through an accredited program that prepares graduates to teach in an accredited nursery anywhere in the country. There is a dayroom designed for the kids to play and the other inmates to form new friendships. It is an excellent opportunity for these children to make new friendships with other children going through the same thing. Why should these only be applied to women inmates with children? It is no surprise that fathers are just as important in a child’s life as a mother is.If there were more daycare centers for men’s prisons, there would probably be less violence and problems within the population of the prison. If the Department of Corrections would give these men an incentive for their good behavior to see their families in a more â€Å"home-like† sett ing, there would be a lot less lockdowns. Many issues occur within a child when their father goes to prison. There will be social and emotional problems, including anger, depression, shame, and guilt. They will be socially isolated and for any child, that is not a positive thing in their life.Although these issues have been going on for a long time, states are now presenting new laws and implications for families with an incarcerated father. Little changes in the judicial system will help keep these kids out of trouble and continue to maintain a strong relationship with their father. Having two parents is the best basis for raising a child and even if one of the parents is absent, it is still best to maintain a paternal bond with the child. As a single mother of a child that has been raising a child going through this, I have constantly kept in contact with my daughter’s father.I understand the importance of having a family and one day, they will be able to have a normal rela tionship with each other. I understand the programs and meetings he attends in the prisons within the Illinois Department of Corrections to become a better person and a better father. If I don’t believe in him, his daughter will never believe either. I have admired my dad ever since I can remember and I want my daughter to feel the same way about her father as I always have. References Christian, S. (2009, March).Children of incarcerated parents. Retrieved January 30, 2013, from http://www. ncsl. org/documents/cyf/childrenofincarceratedparents. pdf Hairston, C. F. (2007, October). Focus on children with incarcerated parents. Retrieved from http://www. fcnetwork. org/AECFOverview%20of%20the%20Research%20Literature. pdf Shlafer, R. J. , & Rosenburg, J. (2010). Attachment and caregiving relationships in families affected by parental incarceration. Attachment & Human Development, 12(4), 395-415. doi:10. 1080/14616730903417052