The Processes Managing Risk With Vulnerable People Social Work Essay

The Processes Managing Risk With Vulnerable People Social Work Essay This assignment will explore assessment processes and the management of risk in the protection of a vulnerable person. I will provide a brief case study and discuss how assessments and risk management has been applied to this individual case. This assignment will look at different theories and legislation that impact on risk management in social work and the field of child protection. The case study that I have chosen to discuss is a case that I have held for two years. X is a four year old child who currently lives with his mother Ms X. Xs name has been on Wrexhams Child Protection Register for three years under the category risk of emotional harm due to concerns regarding Ms Xs criminal behaviours and drug misuse and the impact that this has on the care that she can provide. Ms X has two older children and there were concerns that she was unable to meet the needs of these children due to the same issues. Ms Xs eldest child spent ten years of his life in the care of the Local Authority, which sadly included over twenty different foster placements. He is now serving a custodial sentence and holds a lot of resentment towards his mother for the way that he was parented and his inappropriate life experiences. Ms Xs second child was placed for adoption at an early age following the undertaking of assessments by different professionals, who felt that X was unable to ap propriately care for the child. It has been assessed that Ms Xs care of X is of a higher standard than the care of her older children, however there are still aspects of this that are considered to be a risk to Xs emotional well being. Ms X has been unable to care for X for significant periods of his life as a result of serving three custodial sentences, the last being for a period of five months. During these periods X has been cared for appropriately by a family member, although has been extremely distressed and unsettled. This last incident of Ms X being arrested and imprisoned raised further concerns for Xs sense of stability and emotional well being. As a result a meeting was arranged with the Local Authoritys Solicitor and Head of Service to determine whether the risk to X was to the extent that Care Proceedings would need to be considered. Looking at a persons history can allow different opinions and judgements to be formed, this history is also included as part of current risk assessments. In the field of child protection social work risk is usually viewed as being negative and something that needs to be minimised or prevented. The concept of risk is very difficult to define; this is a result of it being ambiguous and contestable. The definition of it will rely on the situational context, field of application and the perspectives undertaken. Risk became a dominant preoccupation within Western society towards the end of the20th century, to the point where we are now said to live in a risk society (Beck,1992), with an emphasis on uncertainty, individualisation and culpability. When defining risk it is often done in mathematical and probabilistic terms as a result of it relating to the expected losses which can be caused by a risky event and the probability of this event happening. It is mapped to the probability of an event which is seen as undesirable. When the loss is harsher in relation to the likelihood of the event then the risk will be worse. This negative conception of risk as risk avoidance or risk aversion can be contrasted with the more positive account based on risk taking in venture capitalism and finance as a measure of the variance of possible outcomes. The systematic management of actuarial risk is risk management while the methodology for evaluating for evaluating is risk assessment. Across different professions techniques and methods used for managing and assessing risk can vary considerably. The resulting effect is that some professions, such as social work, are defined according to their ability and propensity to deal with risk. Kemshall (2002) argued that social work is predominantly concerned with handling and assessing risk instead of focusing on social need and justice. It is argued in Social Work in a Risk Society that, as a response to risk, the reconfigurations between state, politics, science and people are particularly felt in world of social work (Webb, 2006). The reasoning for this is due to the vulnerable, dangerous and challenging populations under conditions of great uncertainty and crisis which social work invariably deals with. Due to this the opportunity for situations that present a risk are greater. The resulting effect is that social work role attempts to develop more extensive risk management and actuarial systems for trying to control this risk. (www.socwork.net). The current risk to Xs emotional well being has been documented through an individual child protection plan and support services identified. This plan is reviewed on a monthly basis through multi agency core group meetings. These meetings ensure that all agencies and the family have updated information regarding Xs circumstances and are aware when issues arise that may be seen to increase the risk to Xs emotional well being. The regular meetings also ensure that professionals and family members are included in decision making, such as presenting the recent concerns to a legal planning meeting. It is important that the information was gained from agencies involved in the process and that their views were respected. I was aware that different professionals had their own view about what was going on and how this impacted upon X. I did not take these views as a fact but assessed the information that was received. I understand that different professionals and organisations can have different means of assessing risk. This can be challenging when making decisions and plans. In this particular case, when Ms X received a custodial sentence there were professionals that felt that the risk to Xs emotional well being was immediate. Other professionals did not see the risk as being immediate as there was an appropriate family member to care for X when Ms X was arrested. The category of risk to the child appears to be a factor in the assessments that are made. Despite efforts to refocus childrens services away from a preoccupation with risk of significant harm towards supporting families to meet the needs of their children, the risk of immediate harm continues to take priority. In many of the case examples, the needs of children had been overlooked or resources were not available until risk of immediate harm was apparent. Indeed, the focus was on specific types of harm, children who were deemed at risk of physical or sexual abuse (i.e. immediate harm) caused more concern than those who were potentially at risk of neglect or emotional abuse. This was an issue that both service users and practitioners linked to near misses, as well as to more serious adverse incidents. (Bostock, L et al, 2005). Since the 1970s child protection work has become less optimistic and more reactive when in 1973 the death of Maria Colwell created a public outcry and preoccupation with retribution and blame (Parton, 1996). The abuse of children became something that social workers should be able to predict and prevent. Assessing risk is one of the main roles in the field of child protection which usually means trying to minimise and prevent potential and identified risks. Assessment has always been integral to social work practice. Since the 1990s there has been a steady increase in interest in the field of child care social work assessment. Its importance in social work practice is widely acknowledged. Assessments are undertaken by social workers to gain access to resources such as family support workers and funding and are also used to assess risk. Assessments are used by managers and Courts to inform the decision making process, consequently social work assessments can have a lasting and profound impact upon children and their families. Assessments can also include linking with other organisation liaising and negotiating using interpersonal and communication skills. For Thompson (2000) interventions can either challenge inequality or reinforce them it is therefore important to recognise inequalities and power imbalances and this can lead to empowerment through promoting equality. For Coulshed and Orme (2006) there is no understanding that the information gained from social work intervention and assessments might be interpreted in many different ways, depending on which theoretical approach is used. For OSullivan (2002) there is mounting pressure to base decisions on research evidence but he believes there are serious failings in this approach. Therefore OSullivan (2002) believes that research studies need to have a supportive rather than significant role in relation to decision making. Evidence based practice and relevant theories should inform social work practice when assessing risk. For this particular case I researched attachment theories and the impact that separation could have on X as a result of his mothers imprisonment. Bowlbys attachment theory which Beckett (2005) uses to look at how early life experiences on childrens affect long term psychological development. Research suggests that insecure attachments in childhood can also have a negative impact on behaviour in childhood and throughout adult life. Bowlby (in Crawford and Walker, 2005) believed that the prolonged separation of the child from their mother, especially in the first 5 years of their life could cause m ental health issues in later life. These include oppositional-deviant disorder(ODD), conduct disorder(CO) or post-traumatic stress disorder(PTSD) all of which have been linked to early traumatic experiences, including abuse or neglect. (http://psychology.about.com) However as Crawford and Walker argue there have been criticisms of early thinking of attachment theory as children can make attachments to other people not just their mother. These may include extended family members. Crawford and Walker (2004) believe that as social workers we must consider how life experiences may have influence on the individuals growth and development. Throughout my involvement with X in assessing risk and devising plans I have ensured that his individual life experiences were considered. I was aware that X has previously been separated from his mother for a significant period, which could lead to the conclusion that Xs attachment to his mother was already insecure. When completing risk assessments the long and short term affects of the identified risk need to be explored, this ensures that the social worker can gain a bigger picture of how the identified risk could have an impact on the persons life. I have explored different information and research regarding the effects of parental incarceration and ensured that the family and other professionals involved in the case had access to this information. There have been a variety of long-term effects on children identified which are associated with the incarceration of parents, one example is the childs level of development. Even if a child-parent attachment has already developed, for example as in the case of infants in the first 9 to 12 months of there lives that have been in either their mothers or fathers care, the disruption caused by parental incarceration will likely have an adverse affect on the quality of their attachment to their parents. (Parke et al 2001). The quality of infant or toddler child-parent attachment can even be impacted by even less drastic changes such as divorce, or moving home (www.hhs.gov). Insecure attachments between parents and children, which is believed to be a consequence from adverse changes in ones life circumstances, have been linked to a variety of negative outcomes for the child; these include diminished cognitive abilities and poorer peer relationships (Parke et al 2001). In light of this info rmation it is not surprising that when their parents are serving custodial sentences, it has been observed for young children between the ages of 2 and 6 years of age to suffer from a range of adverse outcomes which are consistent with research on the effects of insecure attachments (Johnson, 1995). One estimates states that 70% of young children whose mothers were in prison had emotional or psychological problems. Children are said to exhibit internalising problems, such as, depression, anxiety, withdrawal, guilt and shame (Bloom Steinhart, 1993; Dressler et al, 1992, cited in Parke et al, 1992). It has been documented that young children are also at risk of externalizing worrying behaviors such as anger, aggression towards caregivers and siblings (Fishman, 1983 cited in Parke et al 2001). Since the Children Act 1989 was implemented in October 1991 there has been a debate between the appropriate emphasis of social work practice in terms of risk and need. This has been closely linked to the centrality of the assessment with social work gaining momentum. Within the act there is no definition for the term risk, child protection is instead constructed with the term significant harm. Under s.31(9) of the Children Act 1989: harm means ill-treatment or the impairment of health or development; development means physical, intellectual, emotional, social or behavioural development; health means physical or mental health; and ill-treatment includes sexual abuse and forms of ill-treatment which are not physical. (Brammer 2007) Within risk assessments in social work the term risk has been associated with the negativity of harm and child death (Parton 2000). This mixed with the blame culture that is present in todays society has an impact on the way in which risks are viewed in the field of child protection. Due to the complexity, and the protracted nature of the work, most social work is of little interest to the media and the wider public. Social work stories only become of interest when major failures occur in the system. (Wroe, 1988). Social workers have been very publicly named and shamed in the aftermath of the tragic Baby P case, one newspapers headline stating Blood on their hands. The Sun newspaper appeared to lay the blame almost exclusively on the heads of social workers, launching a petition calling for every social worker who had been involved in the case to be sacked and prevented from working with children again (Brody 2009). The Baby P case was shocking and serious mistakes were made, this has created a fear amongst social workers of making mistakes regarding the risk to a child. Social workers and other professionals are now more aware of the negative implications of risk. Following the death of Baby Peter the Children and Family Court Advisory and Support Service (CAFCA SS, 2009 in Parton, 2010) produced figures which demonstrated a nearly 50 per cent increase in care applications in the second half of 2008-09 and the demand for care continue to remain at a unprecedented high level. Assessment is a fundamental skill in social work interventions; it is more than collecting information and is a process rather than an event, which you return to again and again. Therefore it was important to be aware when new information was brought forward regarding the family it was included and the assessment was updated. It acts as a basis for intervention and can form clear objectives. It is important to recognise that there may be multiple problems and all need to be taken into account. Legislation and policy requirement needs to be taken account of, both locally and nationally. Strengths as well as weaknesses need to be assessed. I had to take these into account whilst continuous assessments were being carried out to gain a clear understanding of the bigger picture, as identified in National Framework Triangle (2000). It is important that children have the right to have their voices heard and to be included in the decisions that affect their lives. It is crucial to engage with the children in the family in order to establish if they are in need or at risk of significant harm. Throughout the period that I have been allocated as the social worker to X I had considerable power to make decisions which would affect the family such as judging whether they were eligible for service, therefore there is a power imbalance. For Milner and OByrne (1998) power within social work practice can be used to empower others when working in an anti oppressive way, if power is used incorrectly it can exclude and marginalise service users. As a social worker I was seen as the expert, the service user according to Thompson (2000), by therefore occupies a more powerful position. For Morris (2000) the Framework for the Assessment of Children and their Families (DoH, 2002) is targeted at a professional audience which means that service users are not provided with guidance about what they can expect as best practice in assessment or what the minimum standards are. This means for Morris (2000) the development of a working partnership or effective participation is limited as only the social worker has the guidance needed and the information about the service that is offered. For Milner and OByrne (1998) power within social work practice can be used to empower others when working in an anti oppressive way, if power is used incorrectly it can exclude and marginalise service users. As a social worker I was seen as the expert, the service user according to Thompson (2000), by therefore occupies a more powerful position. Due to Ms X being female I looked at how gender affects the issue of drug misuse and offending. An awareness of gender difference should play a key role according to Barnes and Norma (1992), in understanding and responding to needs. But a women centred approach cannot ignore the experiences which divide and separate women as well as uniting them. For example black women in the UK will be affected by cultural differences, racism and in some cases language difficulties as well as by sexism. Barnes and Norma (1992) believe that there is considerable evidence to show that women are more likely to be identified as experiencing emotional problems. Mental disorders amongst women are often identified as behaviours which deviate from what is regarded as normal female behaviour. New and emerging radical values concerned with challenging oppression are very distinct from traditional values as described in the Code of Practice which emphasise individualised relationship between the social worker and the service user.. We must decide whether to interpret values traditionally as a commitment to respect for people, equal opportunity and meeting needs or radically as a concern with social rights, equality and citizenship. Though there should be no presumptions that the emergence of new values or the development of traditional ones will lead to changes in professional practice. If there is no organisational backing or changed professional education, practice is likely to remain unchanged. Risk assessment methods in the field of child protection continue to be criticised for being time consuming and being overly actuarial. Accountability in child protection social work tends to focus on the family, as opposed to external factors, such as poverty in terms of neglect (www.northerncja.org.uk). It must be highlighted that risk can be defined differently dependant on the individual completing the risk assessment. Differing agencies and workers have different values, cultures, interpretations and language relating to risk. I am aware that the thresholds of risk vary not only across agencies but within agencies (Brown and White 2006). As highlighted by (Barry 2007) social workers with more experience may operate a higher risk threshold than their more recently trained colleagues. Throughout my involvement with X and his family sought advice from colleagues, managers and the Local Authority Solicitors when required and advised to do so. Prior to the use of risk assessments the child protection system could have been seen to be ineffective. Risk assessments usually require the social work to contact all other agencies that the child is known to. According to (Parsloe 1999) In the pre risk assessment days inter agency communication was lacking compared to todays standards and because of this children were harmed or even killed, who otherwise could have been saved. The introduction of child protection case conferences has ensured that information between agencies is shared and acted on appropriately, which will undoubtedly improve the quality of assessing risk. In the case of X child protection case conferences allowed recommendations to be made to all professionals involved which aimed to minimise the risk to X. The case conferences reviews also ensure that any recommendations and actions have been completed by professionals and the parents. As highlighted in (community care.co.uk) child protection case conferences have greatly improved communication between agencies, resulting in the risk posed to a child being reduced considerably. In conclusion, it must be noted that assessing risk in the field of child protection has improved greatly since its introduction. Social workers now have various documents and theories designed to determine the different risks that affect vulnerable children. The importance of inter agency communication is now highlighted in policies and procedures that social workers must adhere to. Recent media attention directed at social workers has undoubtedly created a fear amongst not only social workers but other professionals in allowing and promoting risk taking. This has resulted in an increase in the referrals received by childrens services and an increase in childrens names being placed on the child protection register of the Local Authority that I am employed by. The different categories that risk is defined under has an impact of the action that is taken by social workers and other professionals. This essay has highlighted the issue that the risk of neglect or emotional harm is not see n to be as urgent as a child that is at risk of sexual or physical harm. I am conscious that risks that are identified can vary depending on the individual that is assessing the risk. I am aware that as a social worker it is important that I recognise my own values and how this could impact an assessment that I complete.

I Am a Victim of Advertising Essay -- Business Media Advertising

I Am a Victim of Advertising You could call me a shop-a-holic, as most of my friends do, but I call myself a lover of fashion. Sitting in my room, I look in my closet at all my belongings and wonder what else I want to buy. Abercrombie, Guess, J Crew, Armani Exchange, Ralph Lauren, Tommy Hilfiger, and Banana Republic are just a few of the name-brand items that clutter my room. And I want more. I've never stopped to question whether I'm getting what I'm paying for, though I've always been a "smart" shopper, a sale shopper. But, as I learn more about my future field, marketing, I realize that I am a victim of advertising. All the things I want and buy are influenced by what magazines, television, and other advertisers tell me I need to want and buy. Everyone wears clothes. They can be a statement, a style, or a definition of who you are. They can also be a simple necessity. For me, clothing has meant different things. As a child, I wore what my mother gave me or the hand-me-downs from my sister. I never questioned how I looked, but I liked to dress up. In middle school, I became more concerned with my appearance, like most girls. I tried to keep up with the fashion, but what defined the fashion? Magazines and television were the big ones for me. I wanted to look beautiful; thus, I wore what the beautiful people showed me I should wear in hopes that I could be just as beautiful, or at least as fashionable. I had a huge desire to be fashionable, because in being fashionable, I believed I could be popular. As I look back upon those middle school days, I am amazed at how concerned young people can be about their image. Children become so concerned at such a young age with being popular and looking beautifu... ...t someone of the opposite sex. Smoking, drinking, socializing, and looking great in expensive clothing are the images of an attractive person. Advertisers use our weaknesses to tell us what is new, what we should be like, what is cool, and what is hot. Because human nature makes us want to be popular and glamorous we follow the lead ads give us. Is it the victim's fault for believing, or the fault of society for allowing advertisers to do so? These are the questions I often ask myself as I enter the field of marketing. It is very easy to use human insecurities as a means of targeting consumption, but is it right? How will we ever know unless we step back and stop reading magazines and watching television? How will we know unless society and advertising break their bond? Until then, I will remain a victim of advertising. And so will almost everyone else.

Current Liabilities and Payroll Accounting

Teaching Objectives:Make clear the concepts such as current and long-term liabilities and their characteristics, known liabilities, estimated liabilities, contingent liabilities and payroll accounting. Teaching Focus: how to define, classify, measure, report, and analyze these liabilities so that this information is useful to business decision makers. What is liability? A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions or events.Classifying LiabilitiesLiabilities can be classified into current liabilities and long-term liabilities according to term of payment. Current liabilities are obligations due to be paid or settled within one year or the operating cycle, whichever is longer. They are usually settled by paying out current assets such as cash. notes payable, mortgages payable, bonds payable, and lease obligations)Long-term LiabilitiesLong-term liabilities are obligations not due within one year or the operating cycle, whichever is longer. (notes payable, mortgages payable, bonds payable, and lease obligations)Known LiabilitiesMost liabilities arise from situation with little uncertainty. They are set by agreements, contracts, or laws and are measurable. These liabilities are Known Liabilities, also called definitely determinable liabilities. Known Liabilities include accounts payable, notes payable, payroll, sales taxes payable, unearned revenues and lease obligations Known Liabilities— Sales Taxes Payable Sales taxes are stated as a percent of selling prices. The seller collects sales taxes from customers when sales occur and remits these collections to the proper government agency. Since sellers currently owe these collections to the government, this amount is a current liability. Example:On May 15, 2009, Max Hardware sold tools and supplies for $7,500 that are subject to a 6% sales tax. $7,500 ? 6% = $450 Known Liabilities—unearned revenues Unearned Revenues (also called deferred revenues, collections in advance, and prepayments) are amounts received in advance from customers for future products or services. Example: On May 1, 2009, A-1 Catering received $3,000 in advance for catering a wedding party to take place on July 12, 2009. Known Liabilities—Short-term Note Payable A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer.  NOTE GIVEN TO EXTEND CREDIT PERIODA company can replace an account payable with a note payable. A common example is a creditor that requires the substitution of an interst-bearing note for an overdue account payable that does not bear interest. Example: On August 1, 2009, Matrix, Inc. asked Carter, Co. to accept a 90-day, 12% note to replace its existing $5,000 account payable to Carter. Matrix would make the following entry: On October 30, 2009, Matrix, Inc. pays the note plus interest to Carter. Interest expense = $5,000 ? 12%   (90 ? 360) = $150NOTE GIVEN TO BORROW FROM BANKA bank nearly always requires a borrower to sign a promissory note when making a loan. When the note matures, the borrower repays the note with an amount larger than the amount borrowed. This difference between the amount borrowed and the amount repaid is interest.FACE VALUE EQUALS AMOUNT BORROWEDOn September 1, 2009, Jackson Smith borrows $20,000 from American Bank. The note bears interest at 6% per year. Principal and interest are due in 90 days (November 30, 2009). On November 30, 2009, Smith would make the following entry: $20,000 ? 6% ? (90 ? 360) = $300PAYROLL LIABILITIESEmployers incur expenses and liabilities from having employees.   FICA Federal Insurance Contributions Act (FICA)   Medicare Taxes Employers must pay withheld   taxes to the Internal Revenue Service (IRS)   Federal Income Tax State and Local Income Taxes Employers must pay the taxes withheld from employees’ gross pay to the appropriate government agency? Voluntary Deductions Amounts withheld depend on the employee’s request. Examples include union dues, savings accounts, pension contributions, insurance premiums, and charities. Employers owe voluntary amounts withheld from employees’ gross pay to the designated agency. Gross pay is the total compensation an employee earns including wages, salaries, commissions, bonuses, and any compensation earned before deductions. Wages usually refer to payments to employees at an hourly rate. Salaries usually refer to payments to employees at a montly or yearly rate. Net pay, also called or take-home pay, is gross pay less all deductions. Payroll deductions, commonly called withholdings, are amounts withheld from an employee’s gross pay, either required or voluntary. Required deductions result from laws and include income taxes and Social Security taxes. Voluntary deductions, at an employee’s option, include pension and health contributions, union dues, and charitable giving.   WithholdingsRECORDING EMPLOYEE PAYROLL DEDUCTIONSThe entry to record payroll expenses and deductions for an employee might look like this. $4,000 ? 6. 20% = $248 $4,000 ? 1. 45% = $58EMPLOYER PAYROLL TAXESEmployers pay amounts equal to that withheld from the employee’s gross pay.RECORDING EMPLOYER PAYROLL TAXESThe entry to record the employer payroll taxes for January might look like this Current Liabilities and Payroll Accounting Teaching Objectives:Make clear the concepts such as current and long-term liabilities and their characteristics, known liabilities, estimated liabilities, contingent liabilities and payroll accounting. Teaching Focus: how to define, classify, measure, report, and analyze these liabilities so that this information is useful to business decision makers. What is liability? A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions or events.Classifying LiabilitiesLiabilities can be classified into current liabilities and long-term liabilities according to term of payment. Current liabilities are obligations due to be paid or settled within one year or the operating cycle, whichever is longer. They are usually settled by paying out current assets such as cash. notes payable, mortgages payable, bonds payable, and lease obligations)Long-term LiabilitiesLong-term liabilities are obligations not due within one year or the operating cycle, whichever is longer. (notes payable, mortgages payable, bonds payable, and lease obligations)Known LiabilitiesMost liabilities arise from situation with little uncertainty. They are set by agreements, contracts, or laws and are measurable. These liabilities are Known Liabilities, also called definitely determinable liabilities. Known Liabilities include accounts payable, notes payable, payroll, sales taxes payable, unearned revenues and lease obligations Known Liabilities— Sales Taxes Payable Sales taxes are stated as a percent of selling prices. The seller collects sales taxes from customers when sales occur and remits these collections to the proper government agency. Since sellers currently owe these collections to the government, this amount is a current liability. Example:On May 15, 2009, Max Hardware sold tools and supplies for $7,500 that are subject to a 6% sales tax. $7,500 ? 6% = $450 Known Liabilities—unearned revenues Unearned Revenues (also called deferred revenues, collections in advance, and prepayments) are amounts received in advance from customers for future products or services. Example: On May 1, 2009, A-1 Catering received $3,000 in advance for catering a wedding party to take place on July 12, 2009. Known Liabilities—Short-term Note Payable A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer.  NOTE GIVEN TO EXTEND CREDIT PERIODA company can replace an account payable with a note payable. A common example is a creditor that requires the substitution of an interst-bearing note for an overdue account payable that does not bear interest. Example: On August 1, 2009, Matrix, Inc. asked Carter, Co. to accept a 90-day, 12% note to replace its existing $5,000 account payable to Carter. Matrix would make the following entry: On October 30, 2009, Matrix, Inc. pays the note plus interest to Carter. Interest expense = $5,000 ? 12%   (90 ? 360) = $150NOTE GIVEN TO BORROW FROM BANKA bank nearly always requires a borrower to sign a promissory note when making a loan. When the note matures, the borrower repays the note with an amount larger than the amount borrowed. This difference between the amount borrowed and the amount repaid is interest.FACE VALUE EQUALS AMOUNT BORROWEDOn September 1, 2009, Jackson Smith borrows $20,000 from American Bank. The note bears interest at 6% per year. Principal and interest are due in 90 days (November 30, 2009). On November 30, 2009, Smith would make the following entry: $20,000 ? 6% ? (90 ? 360) = $300PAYROLL LIABILITIESEmployers incur expenses and liabilities from having employees.   FICA Federal Insurance Contributions Act (FICA)   Medicare Taxes Employers must pay withheld   taxes to the Internal Revenue Service (IRS)   Federal Income Tax State and Local Income Taxes Employers must pay the taxes withheld from employees’ gross pay to the appropriate government agency? Voluntary Deductions Amounts withheld depend on the employee’s request. Examples include union dues, savings accounts, pension contributions, insurance premiums, and charities. Employers owe voluntary amounts withheld from employees’ gross pay to the designated agency. Gross pay is the total compensation an employee earns including wages, salaries, commissions, bonuses, and any compensation earned before deductions. Wages usually refer to payments to employees at an hourly rate. Salaries usually refer to payments to employees at a montly or yearly rate. Net pay, also called or take-home pay, is gross pay less all deductions. Payroll deductions, commonly called withholdings, are amounts withheld from an employee’s gross pay, either required or voluntary. Required deductions result from laws and include income taxes and Social Security taxes. Voluntary deductions, at an employee’s option, include pension and health contributions, union dues, and charitable giving.   WithholdingsRECORDING EMPLOYEE PAYROLL DEDUCTIONSThe entry to record payroll expenses and deductions for an employee might look like this. $4,000 ? 6. 20% = $248 $4,000 ? 1. 45% = $58EMPLOYER PAYROLL TAXESEmployers pay amounts equal to that withheld from the employee’s gross pay.RECORDING EMPLOYER PAYROLL TAXESThe entry to record the employer payroll taxes for January might look like this

Benefits of Video Games Essay

In today’s frantic and stressful society, a desire to escape sometimes is imminent. There are piles of work to do, constant headaches, and relationship tensions are rising. In this current condition one may be aware that it will be impossible to get anything accomplished. What one really needs is a chance to get away from it all, to replenish the mind and release all of their apprehension. A relaxing vacation to a secluded private island would do the trick, but of course this is impractical. Instead, at no cost one can fully immerse into a lush, stunning virtual paradise oozing with beauty and serenity. This is the magnificence of the modern video game world; it lets a person be somebody they could only dream of, construct amazing structures and inventions, or can even provide relief and fulfillment. However, stress relief and personal enjoyment are not the sole advantages. Video games should be more widely accepted and integrated into the daily and professional lives of individuals because of the many positive effects they create, which include: self satisfaction, educational and economic opportunities, advances in technology and science, and the spawning of creativity and ingenuity. One of the age old attacks against video games is the statement that they contain an addictive allure that grabs hold of students and chokes the academic life out of them; well, according to recent studies, quite the opposite may be observed. In a study of young children age four and five, conducted by the Ready to Learn Initiative, it was found that through the addition of digital devices and video games into a school curriculum, it was possible to greatly increase letter recognition and early literacy skills. A further study by the Education Department Center found that kindergarteners with poor home conditions, who had experienced a video game based curriculum in preschool, were more adapted and successful (â€Å"The Benefits†). This prevents students from falling behind and creates interest in school. Although it is true that a handful of games possess no real advantages and are a distraction from work, the sheer number of games designed as educational tools or as brain-teasers clearly outweigh that fraction. In fact, nearly sixty percent of all video games are categorized as E for veryone, which primarily consists of healthy brain-growing challenges and activities. Large video game companies such as Big Fish, Broderbund, and Educational Insights are devoted to developing products that will wrack a player’s brain. Collectively, they provide exciting puzzles, history and science education in an interesting way, and dynamic math-oriented games (Gibson). The majority of players are hard at work improving their skills and cognitive abilities, while a few negative cases of video game players get all of the publicity. The benefits of games do not end there, however. (â€Å"The Benefits†) Many online video games provide valuable economic lessons and other important skills required in jobs and professional life. For instance, Second Life, a colossal in the MMORPG (Massive Multiplayer Online Role-Playing Games) industry, contains thousands of college students working for credit in their classes and career-related experience. Business students can take advantage of the game currency called Linden dollars, which can be exchanged for real money; they do this by selling in-game real estate and running retail businesses while learning about marketing, budgeting, and management. Fashion design and 3D-modeling students can collaborate to create articles of clothing and wardrobes. Even architectural students are taking advantage of the opportunities that Second Life provides by designing virtual buildings and structures (Driscoll). This video game opens up a world for these students to directly apply the information they are learning in class in a hands-on and logistically sound way. It also provides them with a source of income that supports and encourages their efforts. Other games and simulations are even used to ethically train medical students and to ready military recruits for the harsh reality of war. As a result of sophisticated games such as these, the pupils make less mistakes and are more prepared when they begin their high-risk careers. Aside from these rigid settings, other casual games are developing the skills of teenagers and adults in a more subtle way. Cooperative games such as World of Warcraft require teams of players to work together to reach a common goal. Each individual is given responsibilities and specific roles, and a few people are even selected to lead the group and provide direction and structure. Hundreds of similar games also teach the same teamwork, leadership, and responsibility to their players, which are all vital qualities to have in order to be successful in society. Not only can video games polish an individuals abilities, but they have the potential to facilitate advancements in the fields of technology and science as well. For example, the highly commended game, Foldit, requires the players to fold real proteins in the most efficient way as possible while competing against others online. Computer software alone is not very successful at predicting the future shapes of irregular objects, and so with the presence of the human minds puzzle-solving skills scientists have been able to create breakthroughs through utilizing this game (Toppo). For example, a sample of a monkey HIV protein which had mystified scientists for over fifteen years was recently introduced to the players for analyzing, who were then able to solve it in a mere ten days. The most proliferate solutions may even help scientists develop cures for many medical conditions such as AIDs, cancer, and Alzheimer’s disease (Toppo). However, playing video games such as these isn’t the only way advancements have been produced. According to Rick Nauert, PhD, the hardware used in gaming consoles, particularly the graphics cards, have been implemented into medical and research equipment in order to enhance the quality of MRI images and the maps produced by seismic waves. These improvements allow scientists to diagnose medical issues more readily, and helps geologists find new clues to the Earth’s history. In addition, as a result of the competition between elite video game companies such as Microsoft and its adversary Sony, this hardware is advancing so quickly that improvements are constantly available and becoming much more affordable. Smaller laboratories are now able to get their hands on this technology rather than being limited by their budgets. Video game antagonists will argue that gaming chains individuals to their televisions and leads to unhealthy and sedentary activity. Although this can be true in some cases, it is at least a lot more beneficial than passively watching a television program, which would most likely be the obvious second choice for activity. While immersing oneself into a video game, it is required to use critical thinking, imagination, and creativity. If one is about to tackle a ferocious monster, it is imperative that all available information is processed quickly and logically so as to avoid death. The same thing is true if one is navigating through a dangerous obstacle course, or solving a difficult puzzle. Games such as The Sims series allow players to harness their inner creativity to design their own houses, develop their families, and to interact in a simulation of real life. The Tycoon series includes several games such as Rollercoaster Tycoon, Zoo Tycoon, and Hospital Tycoon. In these games individuals act as the boss and coordinator of everything. One is required to build structures and fences, determine admission and event prices, and manage policies as well as staff. As long as one can think of an idea, it can be built and they can watch their ideas come to life. Another fascinating and interactive game is titled Spore. The goal of this game is to guide a group of organisms in the player’s control through the evolutionary stages of life. The individual starts in the cell level and directs their units to find food and reproduce. After undergoing several mitoses, they proceed to the creature stage where it is possible to design the organisms physical characteristics and mechanical features. How well the creature is created determines how adept its survivability and competitiveness is in the upcoming tribal, civilization, and space stages (â€Å"Spore†). Games such as these require a high level of entrepreneurship and originality in order to succeed and crowd out all of the competition. They develop the imagination and promote higher order thinking skills which are invaluable in our demanding society. Finally, the reason that hits home for the majority of video game users is its effectiveness as a stress reliever and object of entertainment. It can be safely assumed that on several occasions individuals have been locked up in their house on a rainy day with nothing to do. In this situation, it is too sloppy outside to do anything and everyone may be plagued with a sedentary attitude. This is a perfect time for them to pick up a controller to keep their brains functioning and themselves amused. Working towards a goal, trying to solve a challenging puzzle, or even just letting loose and dancing to music is a great way to keep oneself stimulated and content. Games allow players to work at their own pace and to make their own choices. This provides them with a healthy outlet to rid the mind of stress. The core of every game is its goal and reward system. There almost always is a goal, and there are always rewards for doing objectives correctly and improving upon past trials. These rewards supply individuals with gratification and a sense of accomplishment. Also, since there is such a wide variety in the genre of video games, everyone can find something that interests them. In short, games are fun; there are games designed to cater to everyone’s interests which can provide a few moments of carefree enjoyment. This reason alone is a good enough rationale to participate in the exciting world of video games. In conclusion, video games are the source of many positive effects. They have been proven to aid struggling students in their academic life, to increase cognitive abilities, and advance the fields of technology and science. They even spark the imagination of individuals and sharpen their ability to be creative. Many professions have already started to utilize the amazing potential that games hold, and the focus of video game companies has started to shift towards education and helpful mediums rather than pure entertainment and mindless violence. Although some may contain addictive qualities and promote physical inactiveness, they are a lot healthier choice than most forms of media and entertainment available today. Video games could very well be the future of education and productivity; outdated curriculum and textbooks could be replaced by them, and they should therefore be embraced and celebrated rather than shunned and ignored by some adults and children alike.

How to Report Voting Rights Problems

How to Report Voting Rights Problems Due to the protections of four federal voting rights laws, cases of qualified voters being improperly denied their right to vote or register to vote are now rare. However, in every major election, some voters are still improperly turned away from the polling place, or encounter conditions that voting difficult or confusing. Some of these incidents are accidental, others are intentional, but all should be reported. What Should be Reported? Any action or condition you feel prevented or was intended to prevent you from voting. Just few examples include; polls opening late or closing early, running out of ballots or having your identity or voter registration status improperly challenged. Any action or condition you feel made it difficult for you to vote, including but not limited to; lack of handicapped accessibility and accommodation, lack of assistance for people with limited English ability, confusing ballots, lack of privacy while voting, generally unhelpful or unknowledgeable poll workers or officials. How to Report Voting Problems If you experience any problem or confusion while voting report the situation to one of the poll workers or election officials immediately. Do not wait until you have finished voting. If the election officials at the polling place are unable or unwilling to help you, the problem should be reported directly to the Civil Rights Division of the U.S. Department of Justice. There are no special forms to use or procedures to followjust call the Civil Rights Division toll-free at (800) 253-3931, or contact them by mail at: Chief, Voting SectionCivil Rights Division Room 7254 - NWBDepartment of Justice950 Pennsylvania Ave., N.W.Washington, DC 20530 The Department of Justice also has the authority to station federal election observers and monitors in polling places considered to present a potential for discrimination or other voting rights violations. The jurisdiction of DOJ election observers is not limited to federal-level elections. They may be dispatched to monitor elections for any position, anywhere in the nation, from President of the United states to city dogcatcher. Any observed potential violations of the Voting Rights Act, or any other action determined by the observers to be an attempt to influence certain voters or to prevent them from voting will be reported to the DOJs Civil Rights Division for further corrective action. In the Nov. 2006 elections, the Department of Justice sent 850 Civil Rights Division election monitors to 69 jurisdictions in 22 states.

Mathematics for Early Childhood Education Coursework

Mathematics for Early Childhood Education - Coursework Example Consequently, it is the responsibility of the teachers and the parents to encourage and build the enthusiasm of children with regard to learning mathematics (California Department of Education, â€Å"Preschool Curriculum Framework†). The study intends to provide a guideline for parents, which will assist them to maximize the development of the children related to mathematics. Furthermore, the study will also explain the application of mathematical foundations and frameworks for its development. It will further provide an insight to teachers regarding the principles on partnering with the parents for mathematical development of a child. Correspondingly, this study will provide a reflective understanding of my learning along with findings with regard to mathematical development and its application. Young children naturally possess an inborn sense related to informal mathematics. In recent years, with the increasing evidences related to the mathematics capabilities of the children, it can be ascertained that they tend to absorb mathematical concepts from the surroundings at a very small age. This segment will provide a vivid description of the guidelines that are mentioned and framed for the parents. In this regard, it can be said that these guidelines will assist the parents to maximize the development of their children’s knowledge related to mathematics. In terms of mathematical development of children, there lie certain imperative guiding principles for the parents to follow. These guiding principles have been explained in the subsequent discussion (California Department of Education, â€Å"Preschool Curriculum Framework†). In recent surveys, it has been observed that young children are naturally competent, enthused and are interested in mathematics. They find it amusing to explore the mathematical concepts along with creative ideas. In this context, the parents must take initiatives to recognize the children’s

Frida Film Report Essay Example | Topics and Well Written Essays - 500 words

Frida Film Report - Essay Example Kahlo is bedridden most of her time but manages to do many paintings in spite of the pain she suffers. Although she is bedridden, she does not let the physical injuries and pain weigh her down. Her pain is more when she gets married to Rivera, who gets involved with other women despite her plea to him to b faithful. The movie affected me in various ways as Kahlo faced many challenges in life including severe pain from the accident. One of the issues in the poem that relates to my case is physical pain. Kahlo was affected by polio and later involved in an accident leaving her in pain. In my case, the pain is due to injuries sustained during a cycling competition with my friends when we collided with another cyclist. Sometimes the pain is severe but I always ensure that it does not interfere with my work as I can do so many things. Another issue is the psychological pain that Kahlo endures after her marriage faces challenges. My psychological pain is not related to marital troubles but disagreement with my family members who want me to take the management of our family business. The issue that stresses me is because they keep on insisting that I must participate in its management yet I am interested utilization my talents and skills as an actor. Nobody understands my argument, and they all think that I lack commitment yet I know I have dreams to achieve in life. The situation is stressing and am struggling to find ways of solving it. Just as Kahlo suffered, psychological stress due to her troublesome marriage am suffering due to the family business.