Tuesday, December 24, 2019

School Safety Is Not The Most Heinous Act Of School Violence

Safer Schools December 1, 1997, Michael Carneal, a freshman in West Paducah, Kentucky opened fire on his classmates, killing three and wounding five. One year later, on March 5, 1998, Mitchell Woodward shot and killed five classmates and wounded eleven in Jonesboro, Arkansas. Just one year after that, Eric Harris and Dylan Kleibold committed the most heinous act of school violence in United States history in Littleton, Colorado. There, in Columbine High School, Harris and Kleibold killed twelve students, a teacher and later took their own lives. Random acts of school violence seemed to spread across the nation undetected, and protecting no one. School safety is not an issue to be taken lightly, for in order to ensure student and teacher safety, schools should increase security both inside and out of the building, and have a counselor for students and teachers alike to talk to. These events occurred eighteen years ago, and it is important for all students, kindergarten through high school, to recognize the issue of school violence as a problem that must not go unnoticed. While for the most part, the incidents of violence that engulf many high schools and middle schools are rare, it is students who could be indirectly affected by school tragedies. For example, one may have a friend whose sister was in a shooting, or a cousin whose school was on lockdown. Furthermore, there may come a day when one’s own child will be at school fearfully hiding from another angry classmate.Show MoreRelatedCritical Analysis Of The Sandy Hook Shooting1328 Words   |  6 PagesOn the morning of December 14, 2012, America experienced its deadliest mass shooting at a grade school and the fourth-deadliest mass shooting by a single person. All of America was left reeling as the details of what transpired were shared through every media outlet. Media reporters and American cit izens were left wondering about how could this have happened and how could we have prevented this heinous crime. In looking for an explanation the Media emphasized various topics such as mental health,Read MoreCritical Analysis Of The Sandy Hook School Shooting1520 Words   |  7 Pagesentered Sandy Hook elementary school and killed 26 people. This heinous crime is America’s deadliest mass shooting at a grade school and the fourth-deadliest mass shooting by a single person. Throughout the country, American citizens were mournful and regretful as media outlets released the details of what transpired. Police investigators, media reporters, and American citizens were left wondering how could this have happened and how could we have prevented this heinous crime? In looking for an explanationRead MoreThe Problem of Media and Violence836 Words   |  3 Pages Violence has become a serious problem in America. From Sandy Hook Elementary to the Aurora Colorado shootings, terrorism h as crept deeper into the culture. From 1982-1992 there were eight incidences of terrorism. From 2002-2012 there have been seventeen (Geigner). The growth at which these events are spreading is exponential. Modern terrorism did not begin until approximately the 1950s when it changed from guerrilla tactics used by a nation to the to the type common today, non-state terrorism. TheseRead Moreforce have contributed to a dramatic shift in family eating habits. The traditional family dinner900 Words   |  4 Pagesdo not encourage active engagement which results in increases in incidents of childhood obesity. Our local school district’s socioeconomic status entitles all students to free or reduced breakfast and lunch. Additionally, to curtail childhood obesity the district’s nutritionist conducts parent workshops on healthy food choices. To encourage healthy snacks, our primary and elementary schools participate in the United States Department of Agriculture (USDA) healthy snacks initiative. In addition toRead MoreThe Destruction Of The Human Race1437 Words   |  6 Pagespart of our daily lives, it should come as no surprise that the media may cause violence to occur. The media has triggered multiple copycat crimes, a criminal act that is inspired by a previously reported crime. Violent acts are shown repeatedly by hundreds of media outlets. This amplified quantity of reporting has the potential of negatively impacting the impressionable mind. Individuals become desensitized to the heinous crimes and infatuated by the glory being bestowed upon the crime. According toRead M oreIs Violence ever justified1043 Words   |  5 Pagesï » ¿Is violence ever justified? The debate about the use of violence has been on going for the last decade. Violence, the act of causing physical harm to another person willingly, has often been categorized as being an uncivilized, unjustified act. It is mostly known, and commonsensical knowledge that attacking or inflicting harm upon another person is â€Å"wrong†. Most of us frown upon people who resort to such violent acts, and they are punishable by law. However, as we progress into the 21st centuryRead MoreEssay on Guns Dont Kill People, Criminals Kill People1187 Words   |  5 Pages Gun control is a leading concern in America today. Recent shootings and murders today have people scared and pushing forward for gun control acts. In my opinion there should not be gun control acts on any guns besides automatic guns because, automatic guns should strictly be for military use only. Guns don’t kill people, people kill people. Many people push for gun control, but the effects of gun control are too severe. In this paper I claim to tell about the reasons why someoneRead MoreEssay about School Violence1704 Words   |  7 Pages As a society, how should we respond to the violence taking place in schools? How do we respond to the traumatic events of the twentieth century, where a series of school shootings lead by students at 12 different schools planned and carried out violent shootings that resulted in the deaths of several students and teachers at each school? These events alone have come from the United States, in fact from Washin gton, Alaska, Mississippi, Kentucky, Arkansas, Pennsylvania, Tennessee, OregonRead MoreCampus Violence1785 Words   |  8 PagesRunning head: CAMPUS VIOLENCE 1 Campus Violence has escalated since the Massacre at UT Berketa L. Livingston Liberty University Online ENGL-104 Read MorePreventing School Shootings : A Unique And Difficult Challenge For Law Enforcement, Parents, And School Administrators1193 Words   |  5 PagesPreventing school shootings presents a unique and difficult challenge for law enforcement, parents, and school administrators. Although the National School Safety Center states there is a decline in shootings on school grounds, the devastation and aftermath warrant a need for continued vigilance. Relatively low amount of school shootings makes establishing trends difficult. In addition, how are school administrators, teachers and parents supposed to differentiate between serious issues and ordinary

Monday, December 16, 2019

The Summary of Professional Development 1, Chapter 5 †7 Free Essays

To make sure the best solution will be generated once the problem is defined, guidance of idea generation techniques is significantly important in breaking down the barriers to generating. Mental blocks are mainly the hindrance on the progress toward a solution. Mental blocks can be divided into seven blocks, which are conceptual, perceptual, emotional, cultural, environmental, intellectual and expressive blocks. We will write a custom essay sample on The Summary of Professional Development 1, Chapter 5 – 7 or any similar topic only for you Order Now Goman’s blockbusters can be used to overcome these blocks. For example, Goman’s Blockbusters Block| Blockbuster| 1. Negative Attitude| 1. Attitude Adjustment| 2. Fear of Failure| 2. Risk Taking| 3. Following the Rules| 3. Breaking the Rules| 4. Over-reliance on Logic| 4. Creative Internal Climate| 5. Belief That You Aren’t Creative| 5. Creative Beliefs| After that, use brainstorming to generate solutions to the problem. Process of generating solutions is started with free association – that is, writing down all available suggestions without judgment of the feasibility. Free association can be used to generate the initial set of ideas. When the flow of suggestions becomes low, triggers can be used to rejuvenate the rate of suggestions, which are vertical thinking, lateral thinking, TRIZ, cross-fertilization, and futuring. Vertical thinking can be used to build on previous ideas and generate new ideas. One of the vertical thinking techniques is Osborn’s checklist, to adapt, modify, magnify, minify, substitute, rearrange and combine. Lateral thinking is to use random stimulation and other people’s views when in a rut. Futuring is a blockbusting technique to remove all technical blocks to envision a solution in the future. The rules for futuring are relatively simple, try to imagine the ideal solution without regard to whether it is technically feasible. The fishbone diagram can be used in organizing brainstorming ideas. It can be very helpful in visualizing all the ideas which have been generated. Analogies and cross-fertilization are to bring ideas, phenomena, and knowledge from other disciplines to bear on the problem and lastly, TRIZ is to resolve contradictions. Once the real problems have been defined and some potential solutions have been generated, decision on which problem to address first and which actions should be taken to address this problem should be made. After that, the best solution from the possible alternatives should be selected. Lastly, decision on how to avoid additional problems as implementing the chosen solution would also be made. An organized process for making these decisions is the Kepner – Tregoe (K. T. ) approach. One of the unique features of each of the K. T. strategies is the way of displaying the data. In each case, situation appraisal problem analysis, decision analysis, and potential problem analysis would be used and lastly, analyzing the date listed in each table will help to reach a decision. Situation Appraisal Problems| Timing(H,M,L)| Trend(H,M,L)| Impact(H,M,L)| Next Process(PA,DA,PPA)| 1. 2. 3. | | | | | Problem Analysis | Is| Is Not| Distinction| Problem Cause| What| | | | | Where| | | | | When| | | | | Extent| | | | | Decision Analysis Potential Problems| Possible Causes| Preventive Actions| Contingent Plan| A. | 1. 2. | | | B. | 1. 2. | | | K. T. situation appraisal can be helpful when multiple problems are faced at the same time. Deciding the priority, evaluating criteria and deciding which action to take are to be done during situation appraisal. Each problem is measured against the criteria of timing, trend, and impact. These criteria are rated as warranting degree of concern, which are high (H), moderate (M), or low (L). Once the problem is known, decision analysis (DA) can be used. In the DA technique, the cause of the problem has been found and the decision at the present time is how to correct the problem. Once the decision is made, problem potential analysis (PPA) will ensure the success of the decision. How to cite The Summary of Professional Development 1, Chapter 5 – 7, Papers

Sunday, December 8, 2019

Legal Regulation of Accounting

Question: Discuss about the Legal Regulation of Accounting. Answer: Introduction The notion of true and fair view can be termed as competing and not mutually exclusive standards when it comes to the purpose of financial reporting. The concept of true and fair value can be traced to the English law and provides support to the accounting, as well as auditing practice. The concept of true and fair value was adopted in Great Britain in the year 1844 when it was needed by the corporation to ensure that the balance sheet projects highlights a fair view. The British law used the concept of true and fair value for the first time and was translated as the true and correct view. The use of true and fair value in Britain assumed a special priority when it comes to developing a link between the internal accounting, as well as external accounting. It cannot be possible for the standards to answer every question leading to the attraction of a true and fair view. There have been uncountable debates relating to the importance of true and fair view. The concept can be well descri bed with the help of two approaches. One of them ascertains that it is a concept that is unnatural in nature, a defined standard, the validity of which surpass other rules of accounting and cannot be restricted (McGregor, 1992). The other method is viewed true and fair value as the concept that supports other rules of accounting. It is to be noted that the countries where it was tried to follow the true and fair value, much time was devoted to interpreting the concept. In Australia, the concept of TFV can be traced to the year 1890 at the time of Victorian Companies Act of 1890. As per the amendments of the Corporation Law 1989 that come from the Reform Program of Corporate Law Economic, the stature of the same has been diminished by the accounting standards of Australia. The Corporation Act 2001 is now the compliance making the body with a compulsion of the accounting standards. The TFV needs to be clarified and supported through the notes when necessary (ARC, 1992). Considering the dispute that is unresolved in nature over the concept and the authority-subordination, the concept of TFV is deemed to be the qualitative standard for the purpose of financial reporting. As per Pound Ryan (1985) provides a description of the other author explanation of true and fair value. The concept is a link to the example that is explained and must be viewed as a process of general understanding. Further, it is even termed as a term of technical nature and interpreted in various manners and established on the principles of accounting. When it comes to the accounting concept, true and fair view indicates that the financial statement should contain a material statement that projects the actual performance of the company. To be precise, true indicates that the financial statement adheres to reality and process of formal reporting framework like the conceptual framework and is free from any information that is unreal in nature that might mislead the report users (ARC, 1992). Fair implies the information in the financial statements does not contain any prejudice of personal capacity that might hurt the economic substance. The concept of TFV appeared to be unclear from the time of inception and many authors tried to define it. From the discussion and the implication it appeared to be clear that the TFV is incomplete without the generally accepted accounting practice that provided a pragmatic answer to the problem of valuation in accounting. However, from the very beginning, TFV has assumed a place of special importance in international accounting that implies more utilization of accounting rules (Alan, 1999). However, some opine the fact that TFV is vague in nature, uncertain and not directed appropriately. Moreover, a true and fair view is not synchronized with the prospects of accounting in creative terms and certainty in income. Hence, from the very beginning, there has been a difference of opinion when it comes to TFV. Beyond question, the application can be done in a subjective manner and made familiar in every situation. The historical purpose of TFV goes ahead of the technical rules of accounting. But, it needs to be noted that true and fair view is undefined by authority. There is no legal concept in the past that defines the idea of true and fair value. The TFV presence was alike the meaning of compliance with the facts, truth that refers to correspondence that is empirical in nature (Alan, 1999). However, in the real scenario, the value of truth does not correspondence to literal definition. The application of fair value is even present in the general accounting model that ascertains periodic profit, as well as capital. Hence, the history project that there is no standard rule to define the meaning of true and fair value (Woolf, 1986). TFV has served the accountants in the past. While the determination of depreciation is done, several methods are utilized such as declining balance method, multilevel method, basic method, etc. Therefore, in many cases, various options are accessible and reasonable in nature. However, the difference in method might leads to different computation and answers thereby hindering the financial performance of the company (Clarke Dean, 1992). When the formula is put by the accountant, the position of the company along with financial performance needs to be undertaken. In this scenario, the notion of true and fair value helped the accountant as it did not contain fixed rules and the requirement is to use the financial judgment to ensure a final decision (McGregor, 1992). The notion that true and fair value measurement is added to the professional identification is showcased in the financial report. However, in many cases, it has been observed that the setting for true and fair value is not obvious and that has added to the difficulties. This can be due to the fact that the notions of relevance and reliability of the entire accounting system are prone to changes. The extent to which the Australian regulatory environment for financial reporting supports the TFV Irrespective of the concern surrounding the concept of the true and fair value of the time of action by the Companies Act 1998, the idea has not only become a vital part of the financial reporting regimes but also the application has enhanced by leaps and bounds in the current times. In Australia, the status has been lessening by the accounting standards. By evaluating the interpretation of the concept in Australia, the fact regarding the support of Australian firms for TFV comes to the forefront (Nobes Parker, 1991). The reforms in the Australian accounting standards indicate that the dispute concerning the true fair view notion must be eliminated and that the credibility of the TFV must be restored. The legal concern that supports TFV is of the concern that the concept favor conservatism and has been dominate in the twentieth century. Referring to the case of London and General Bank(No.2) it came to the forefront that audit of statutory nature can be stated a securing to the shareholder's information of reliable nature in respect to the true and fair view of the company while the audit is being conducted (McGregor, 1991). The definition in orthodox terms of true and fair view was highlighted in the case of Newton v Birmingham Small Arms Ltd [11] where the court highlighted the use of balance sheet, to ascertain the financial status of the company. The Corporation Act of 2001 establishes that the financial report of Australian public companies should ensure compliance with the accounting standards and projects a true and fair view of the performance of the company . If any issue emerges between the two then it must be highlighted with the help of further information that must be incorporated in the notes as it appears in the account. The memorandum of explanatory nature that accompanies the 1998 amendments to the Corporation Law stated that the method can be established as consistent one with information that is apt for the performance evaluation, financial position and investment (Parker Nobes, 1991). Australian Accounting Standards needs the financial statements to contain discloses that are in tune with the concept of going concern that contains the risk of liquidity where the statements are in tune with the Corporation Act 2001. Australian Accounting Standards even needs the financial statements to contain certain disclosures that are important for the functioning of the company and resembles the principles of a going concern. The disclosures when included in the financial statements enhance the declaration made by the director in link to the financial statements projecting a true and fair view. However the balance sheet that adheres to historical cost convention are able to pictorize a true and fair view (Pierpont, 2001). This can be attributed to the case when the dollar amount against each asset class might not provide a real reflection of the organizations net worth especially in times of increasing prices (McGee, 1991). As per the scenario prevailing in Australia, it can be seen that the judgment varies from time to time and hence there is hardly any option left but to move to a financial reporting system that leads to a record of irrelevant nature. The true and fair view is undefined and hence there is a range of views that is acceptable in nature. However, the same cannot be treated as useless because there is a different manner of interpretation and the same can be used in various aspect. As per the ASIC, it is a problematic issue to stress on every board to enquire on a separate basis that the account that complies with the standards of accounting even projects a true and fair view (Evans, 1990). Auditor independence is an important aspect in Australia. True and fair view forms a major part of the accounting framework in Australia because independence is valuable till the point it leads to enhancement in financial accounting (Higson Blake, 1993). On the contrary, accountability can be pursued w hen it is bent on a particular course of action. However, if the true and fair view need is neglected then the reforms designed to enhance the level of independence and accountability will fail to attain the outcome that is desired. Therefore, it can be commented that directly or indirectly the Australian regulatory framework for financial reporting supports TFV to a major extent. On the other hand, the fundamental need of Australian corporate reporting is that the financial statement should be true and fair. The TFV hold strong meaning when it comes to the financial reporting system in Australia. It can be seen from various discussions that there has always been an attempt to uphold the TFV needs and to remove any technical uncertainty involved in it. The TFV are continuously used by the companys directors so that a justification can be provided if compliance is not done with the standards. Since the real context of true and fair view is not certain it is widely used as a means of an alternative accounting method. As per the Australian accounting guidelines and standards, there are no prescribed guidelines for the true and fair yet it is not neglected (Higson Blake, 1993). It assumes a place of special owing to the fact that it is essential to provide a true and fair view in terms of accounting practices. The TFV view indicates a standard classification, as well as grouping of the elements. Conclusion The financial reporting in Australia is well adapted and consistent application of generally accepted principles is witnessed. This ascertains the fact that the financial reporting in Australia is concerned and supportive regarding the TFV. However, it is the organization to use this concept and no actions can be taken against the director or the auditor if any cases of failure appear. Though the system of reporting is well supportive for the presence of TFV however, it is not compulsory when it comes to implementation. No prosecution has happened for invoking the true and fair view. Even the ASC is unable to take any action when it comes to the point of invoking. References Accounting Research Centre 1992, Who Audits Australia, University of Sydney Alan, K 1999, The True and fair view concept: evidence from Australia, Asian review of accounting, vol. 7, No. 1, p.96-111 Clarke, F.L Dean, G.W 1992, Chaos in the Counting House: Accounting Under Scrutiny, Australian Journal of Corporate Law, vol.2, no. 2, pp. 177-201 Evans, H 1990, True and Fair Revisited, Lloyds Maritime and Commercial Law Quarterly, pp. 255-267. Pound, G Ryan, J 1985, The Walker True and Fair View Prescription - A Recipe for Added Confusion, The Australian Accountant, vol. 55, no. 8, pp. 11-13 Higson, A Blake, J 1993, The True and Fair View Concept - A Formula for International Disharmony: Some Empirical Evidence, The International Journal of Accounting, vol. 28, no. 2, pp. 104-115. McGee, A 1991, The True and Fair View Debate: A Study in the Legal Regulation of Accounting, The Modern Law Review, vol. 54, no. 6, pp. 874-888. McGregor, W 1992, True and Fair An Accounting Anachronism, Australian Accountant, pp. 68-71. Nobes, CW Parker, RH 1991, True and Fair view: A survey of UK Financial Directors, Journal of Business Finance and Accounting, vol. 18, no. 3, pp. 359-375 Parker, R.H Nobes, C.W 1991, True and Fair: UK Auditors View, Accounting and Business Research, vol. 21, no. 84, pp. 349-61 Pierpont, P 2001, Governance as a Form of Art, The Australian Financial Review, vol. 8, pp. 84-93. McGregor, W 1992, True and Fair View - An Accounting Anachronism, Australian Accountant, pp. 68-71. Woolf, E 1986, Audit in Court: Lessons from the Case of Littlejohn, Accountancy, vol.97, no. 11, pp. 86-9.