Criminal Justice The United States - 891 Words

Criminal Justice Job Information Did you know that 3.2% of the United States population is under some sort of control by the criminal justice system? This percentage consists of any offender from small crimes all the way to very large crimes such as murders and federal crimes. The field of criminal justice is very important to our everyday lives. The field is growing and needs more workers to support it. To begin, with any officer in the field of criminal justice, knowledge is a factor that is extremely important. If an officer is not knowledgeable in a subject, it could come back to them later in the future in the form of a lawsuit. To make sure officers have the precise amount of training the POST program was in the 1950’s according to Schmallegar (184-186). In addition, many state and local agencies will contribute to an officer’s education as well. An ample amount of training is provided to make sure the officer’s training requirements are met. Schmallegar sa ys that â€Å"self-defense, human relations, firearms, legal aspects of policing, patrol, criminal investigations, administration, report writing, ethics computers and cultural diversity† are all-important parts of the training (184). Most jobs within a job involved in this field use on the job training to give the trainee more experience (Kazmi). Next, on the job training is a process that varies by the job within the criminal justice field. For example, a police officer in training may ride with another officer toShow MoreRelatedThe United States And The Criminal Justice System Essay1662 Words   |  7 PagesThe United States considers itself to be the best country in the world. This sense of nationalism is present because of the country’s history of opportunities and their emphasis on the power of their people. Safety is a crucial aspect that peopleconsider when choosing where to live. The United States provides their citizenswith national safety throughthe enforce ment of their criminal justice system.As a result of their intentions of maintaining a secure living environment, the United States has theRead MoreCriminal Justice System Of The United States1722 Words   |  7 Pages  Criminal justice is the system of practices and institutions of governments directed at upholding social control, deterring and mitigating crime, or sanctioning those who violate laws with criminal penalties and rehabilitation efforts. Those accused of crime have protections against abuse of investigatory and prosecution powers. Goals In the United States, criminal justice policy has been guided by the 1967 President s Commission on Law Enforcement and Administration of Justice, which issuedRead MoreThe Criminal Justice Systems And The United States1169 Words   |  5 PagesThe criminal justice systems in Bolivia and the United States have different structures with some similarities. I was born in La Paz Bolivia and we will be taking a look into Bolivia and the U.S’s governmental and criminal justice systems. Bolivia is a republic with a democratic government. The U.S. also has a democratic government. The Napoleonic code (civil code) and Spanish law compose Bolivia’s legal system, whereas the US is based on common law. The U.S. and Bolivia may have their similaritiesRead MoreThe United States Criminal Justice System Essay1132 Words   |  5 Pagespunished for a crime. The film focuses on racism in the United States’ criminal justice system. According to DuVernay, the part of the 13th Amen dment that says â€Å"unless you are being punished for a crime† is a loophole that has been used to allow slavery to continue in the early days during reconstruction and even now. This loophole coupled with the criminalization of the black man has led to mass incarceration of minorities. The United States which has only five percent of the world’s population butRead MoreThe United States Criminal Justice System1670 Words   |  7 PagesThe United States Criminal Justice System is an extremely complex, but yet extremely important part of the United States. The criminal justice system is defined as â€Å"the set of agencies and processes established by governments to control crime and impose penalties on those who violate laws). Although there are many different groups of people that make up the criminal justice system, the two main and most discussed the state division or the federal division. The state division of the criminal justiceRead MoreThe United States The C riminal Justice System856 Words   |  4 Pages In the United States the criminal justice system does not always create policies that affect everyone equally. There are many policies that seem to target a specific group of people, whether this is intentional or not is beside the point. The important thing is to change the criminal justice system in order to stop race disparities. Marc Mauer in his lecture speaks of the reason for the disparity between races when it comes to the incarceration rate, as well as steps that can be taken in orderRead MoreThe United States Criminal Justice System Essay1463 Words   |  6 PagesThe United States criminal justice system can be described as flawed in many ways. Some of these flaws have a larger impact on the people of this country than others. Two of the largest problems we have currently revolve around the issues of wrongful convictions and prosecutorial misconduct. The whole criminal justice system revolves around making sure people foll ow the laws put in place, and if they do not punish them for their wrongdoing. This system is also about affording the same rights to everyRead MoreCriminal Justice System And The United States2244 Words   |  9 PagesAbstract The United States has the highest incarceration rate in the world. Many failed policies have led us to the issues we have today. Policies such as America’s â€Å"get tough on crime† failed us and put us into a bigger hole than we already were in. Our criminal justice system needs to be evaluated and failed policies and procedures must be thrown out. It is a time for a reform for our criminal justice system. However, we must first address these policies and procedures that led us to where weRead MoreThe Criminal Justice System And The United States Essay1445 Words   |  6 PagesOvercrowding The Criminal Justice System has made many changes since it first started in the 17th Century. The Criminal Justice System first began in the United States during the colonial times, when the colonist had to follow the rules of the British. During the Colonial times, the Criminal Justices System was not as fair as our current system is today, which meant a lot of people did not have liberties and were ultimately treated unfairly. Times have definitely changed for the Criminal Justice System andRead MoreThe United States Criminal Justice System2824 Words   |  12 PagesThe United States criminal justice system is essential to the functioning of American society. A central component to the criminal justice system in our country is the U.S. courts. The U.S. courts uphold those rights guaranteed to U.S. citizens under the Constitution while also enforcing the laws and precedents set forth by the United States government. Over the course of the last several months I have been given th e opportunity to sit in and observe the workings and proceedings that take place

Essay on Fibromyalgia Fact or Fiction - 1684 Words

Fibromyalgia: Fact or Fiction Imagine waking up every morning stiff, all your muscles in your body soar, extremely tired and on the verge of exhaustion. The simple task of taking a shower and getting dressed makes you need to lay down for just a few minutes and rest. Your legs ache from a short walk up the stairs last night on your way to bed, as if you ran a marathon in your sleep, and your skin literally hurts to the touch of your clothes as they rub against you. Your blood pressure is up and you can feel the pain emanating from every part of your body. You can’t, for the life of you, find your keys as they hang from the keychain in your hand, because the pain and agitation you are feeling all over has clouded your mind. You are finding†¦show more content†¦In 1990 a way to diagnose fibromyalgia was being developed and written into guidelines by the American College of Rheumatology, the first guidelines for treating this diagnosis was published by the American pain society by 2005 and an actual prescription medication was approved for this disease in 2007 (Pfitzer). As you can see fibromyalgia has been around for quite some time, it just didn’t show much progress between 1820 and 1976, but the outlook for those suffering has never been better. Researchers are continuously making progress although it is a slow progress it is progress. Throughout the years of this age old disease there have been many myths about fibromyalgia such as â€Å"it’s a rare disease† and the truth is, it is not a rare disease, in fact it is quite common and is estimated that there are several million people in the United States alone that suffer from its effects. Some say â€Å"it is all in a person’s head†, that too is a myth. Studies have proven the pain is real thru imaging of the brain and control test show that a person with fibromyalgia feels pain more intensely than those without fibromyalgia. There are those that also claim tha t fibromyalgia is a â€Å"woman’s† disease, although about 80% of those who suffer are women it is not limited to women only, there are men and even children who have been diagnosed with fibromyalgia and is not restricted to any ethnic group.

A Study On Classroom Management Education Essay Free Essays

string(43) " jobs involve noncriminal pupil behaviour\." Classroom direction focal points on three major constituents: content direction, behavior direction, and covenant direction. Harmonizing to specializers in the field of instruction, school and schoolroom direction aims at promoting and set uping pupil self-denial through a procedure of advancing positive pupil accomplishment and behaviour. Therefore academic accomplishment, teacher efficaciousness, and teacher and student behaviour are straight linked with the construct of school and schoolroom direction. We will write a custom essay sample on A Study On Classroom Management Education Essay or any similar topic only for you Order Now Classroom direction accomplishments are an built-in portion of instructional rating of both the pupils and the instructors themselves. Actually, classroom direction schemes are a more toothsome name for schoolroom subject. This paper will discourse the indispensable constituents to do schoolroom direction effectual. Part I. BODY LANGUAGE Body linguistic communication is an of import portion of communicating, which can represent 50 % or more of what we are pass oning. If one wishes to pass on good, so it makes sense to understand how they can ( and can non ) use their organic structure to state what they mean. It comes in bunchs of signals and positions, depending on the internal emotions and mental provinces. Acknowledging a whole bunch is therefore far more dependable than seeking to construe single elements. Body linguistic communication is a term for communicating utilizing organic structure motions or gestures alternatively of, or in add-on to, sounds, verbal linguistic communication or other communicating. It forms portion of the class of paralinguistic communication, which describes all signifiers of human communicating that are non verbal linguistic communication. This includes the most elusive of motions that many people are non cognizant of, including blink and little motion of the superciliums. In add-on, organic structure linguistic communication can besides integrate the usage of facial looks. Although they are by and large non cognizant of it, many people send and receive non-verbal signals all the clip. These signals may bespeak what they are genuinely experiencing. The technique of reading people is used often. For illustration, the thought of mirroring organic structure linguistic communication to set people at easiness is normally used in interviews. It sets the individual being interviewed at easiness. Mirroring the organic structure linguistic communication of person else indicates that they are understood. Body linguistic communication signals may hold a end other than communicating. Both people would maintain this in head. Perceivers limit the weight they place on non-verbal cues. Signalers clarify their signals to bespeak the biological beginning of their actions. One of the most basic and powerful body-language signals is when a individual crosses his or her weaponries across the thorax. This can bespeak that a individual is seting up an unconscious barrier between themselves and others. It can besides bespeak that the individual ‘s weaponries are cold which would be clarified by rubbing the weaponries or huddling. When the overall state of affairs is amicable, it can intend that a individual is believing profoundly about what is being discussed. However, in a serious or confrontational state of affairs, it can intend that a individual is showing resistance. This is particularly so if the individual is tilting off from the talker. A harsh or clean facial look frequently indicates straight-out ill will. Such a individual is non an ally, and may be sing combative tactics. Consistent oculus contact can bespeak that a individual is believing positively of what the talker is stating. It can besides intend that the other individual does non swear the talker plenty to â€Å" take his or her eyes off † the talker. Lack of oculus contact can bespeak negativeness. On the other manus, persons with anxiousness upsets are frequently unable to do oculus contact without uncomfortableness. Eye contact is frequently a secondary and deceptive gesture because we are taught from an early age to do oculus contact when speech production. If a individual is looking at you but is doing the arms-across-chest signal, the oculus contact could be declarative that something is trouble oneselfing the individual, and that he or she wants to speak about it. Alternatively, if while doing direct oculus contact a individual is shirking with something, even while straight looking at you, it could bespeak the attending is elsewhere. Incredulity is frequently indicated by averted regard, or by touching the ear or rubing the mentum. So is eyestrain, or itching. When a individual is non being convinced by what person is stating, the attending constantly wanders, and the eyes will gaze away for an drawn-out period. Boredom is indicated by the caput leaning to one side, or by the eyes looking directly at the talker but going somewhat unfocused. A caput joust may besides bespeak a sore cervix, and unfocussed eyes may bespeak optic jobs in the hearer. Interest can be indicated through position or extended oculus contact. Deceit or the act of keep backing information can sometimes be indicated by touching the face during conversation. It should be noted that some people, with certain disablements, or those on the autistic spectrum, usage and understand organic structure linguistic communication otherwise, or non at all. Interpreting their gestures and facial looks, or deficiency thereof, in the context of normal organic structure linguistic communication normally leads to misinterpretations and misunderstandings, particularly if body linguistic communication is given precedence over spoken linguistic communication. It should besides be stated that people from different civilizations could construe organic structure linguistic communication in different ways. Part II. DISCUSS LEGAL ISSUES IN REGARDS TO SCHOOL DISCIPLINE School subject today would be a tougher job than of all time, even without all these alterations, because of the countrywide addition of troubled households and disorderly childs. Some schools, particularly those in interior metropoliss, have pupils who are literally violent criminals. School subject has two chief ends: ( 1 ) guarantee the safety of staff and pupils, and ( 2 ) create an environment conducive to larning. Serious pupil misconduct affecting violent or condemnable behaviour lickings these ends and frequently makes headlines in the procedure. However, the commonest subject jobs involve noncriminal pupil behaviour. You read "A Study On Classroom Management Education Essay" in category "Essay examples" These less dramatic jobs may non endanger personal safety, but they still negatively affect the acquisition environment. Disruptions interrupt lessons for all pupils, and riotous pupils lose even more learning clip. Research workers calculate that in many schools, pupils lost 7,932 instructional yearss ( 44 old ages ) in-school and out-of-school suspensions in a individual academic twelvemonth. The being of subject jobs in school may lend to an environment that facilitates school force and offense. On a day-to-day or hebdomadal happening, jobs such as pupil racial tensenesss, intimidation, sexual torment of other pupils, verbal maltreatment of instructors, widespread schoolroom upset, and Acts of the Apostless of discourtesy for instructors in public schools. The happening of unwanted pack and cult activities, and due to the terrible nature of these incidents, nowadayss all studies of pack and cult activities during the school twelvemonth. Secondary school principals across the United States revealed that most decision makers felt more strict due procedure processs should follow in subject instances than those required by federal ordinances and school policies. The principals besides tended to believe that bodily penalty should be permitted under certain fortunes and that both unequal instructor preparation refering subject and a deficiency of equal alternate plans for pupils were the major factors restricting schools ‘ abilities to keep order. However, today principals lack the tools they used to hold for covering even with the boisterous childs. Once, they could throw out such childs for good or direct them to particular schools for the hard-to-discipline. The particular schools have mostly vanished, and province instruction Torahs normally do non let for lasting ejection. So at best, a school might pull off to reassign a pupil criminal elsewhere in the same territory. Educators today besides find their custodies tied when covering with another disruptive and much larger group of pupils, those covered by the 1975 Persons with Disabilities Education Act ( IDEA ) . This jurisprudence, which mandates that schools provide a â€Å" free and appropriate instruction † for kids irrespective of disablement and supply it, furthermore, within regular schoolrooms whenever humanly possible efficaciously strips pedagogues of the authorization to reassign or to suspend for long periods any pupil classified as necessitating particular instruction. This would non count if particular instruction included chiefly the wheelchair-bound or deaf pupils whom we normally think of every bit handicapped. However, it does non. Over the past several decennaries, the figure of kids classified under the mistily defined disablement classs of â€Å" learning disablement † and â€Å" emotional perturbation † has exploded. Many of these childs are those one time merely called â€Å" unwieldy † or â€Å" antisocial † : portion of the legal definition of emotional perturbation is â€Å" an inability to construct or keep satisfactory interpersonal relationships with equals and instructors, â€Å" in other words, to be portion of an orderly community. Prosecutors indicates that disproportional Numberss of the juvenile felons they now see are particular instruction pupils. With IDEA limitations haltering them, school functionaries can non react forcefully when these childs get into battles, expletive instructors, or even put pupils and staff at serious hazard, as excessively frequently happens. One illustration captures the jurisprudence ‘s absurdness. School functionaries in Connecticut caught one pupil go throughing a gun to another on school premises. One, a regular pupil, received a yearlong suspension, as federal jurisprudence requires. The other, handicapped ( he stuttered ) , received merely a 45-day suspension and particular, individualised services, as IDEA requires. Most times, though, schools can non acquire even a 45-day reprieve from the pandemonium these childs can unleash. It is of import to maintain the ultimate end in head while working to better school subject. As instruction research worker ‘s points out, â€Å" the end of good behaviour is necessary, but non sufficient to guarantee academic growing. † Effective school subject schemes seek to promote responsible behaviour and to supply all pupils with a hearty school experience every bit good as to deter misconduct. Part III. CONVENANT AND CONDUCT MANAGEMENT Conduct direction is centered on one ‘s beliefs about the nature of people. By incorporating cognition about human diverseness ( and individualism, at the same clip ) into a peculiar instructional doctrine, instructors could pull off their schoolrooms in a better, more effectual manner. Research workers have pointed out the importance of helping pupils in positive behaviours. In be aftering schoolroom direction, instructors should see utilizing an self-asserting communicating manner and behaviour. In add-on, they should ever cognize what they want their pupils to make and affect them in the several acquisition activities, under the general conditions of clearly and explicitly stated school broad and schoolroom regulations. Harmonizing to Iverson and Froyen, behavior direction is indispensable to the creative activity of a foundation for â€Å" an orderly, task-oriented attack to learning and larning † , therefore taking to allowing pupil ‘s greater independency and liberty through socialisation. An effectual behavior direction program should besides mention to teacher control and disposal of effects. The undermentioned constituents of such a program are focused on in this sum-up: acknowledging responsible behaviours, rectifying irresponsible and inappropriate behaviour, disregarding, propinquity control, soft verbal rebukes, detaining, discriminatory seating, clip owed, time-out, presentment of parents/guardians, written behavioural contract, puting bounds outside the schoolroom, and reinforcement systems. All of these constituents are presented so they can be identified in illustrations of best instruction patterns. Covenant direction stresses the schoolroom group as a societal system. Teacher and pupil functions and outlooks shape the schoolroom into an environment conducive to larning. In other words, the civilization of any given school is alone to that school. However, it is straight influenced by the civilization of the larger community whose educational ends are to be met. A strong connexion between school and community must be invariably revised and modified harmonizing to the demands of social dynamism. As schools become really diverse, instructors and pupils should go cognizant of how to utilize diverseness to beef up the school/classroom societal group. Quality schools are defined by instructor effectivity and pupil accomplishment under the protections of edifice strong interpersonal accomplishments. In this visible radiation, instructor and pupil relationships are indispensable to guaranting a positive school and schoolroom atmosphere. Classroom direction subject jobs can be dealt with either on an single footing ( between instructor and pupil ) or by group job work outing ( category meetings ) . As common trust builds up between instructor and pupils, the latter are bit by bit released from teacher supervising by going separately responsible. This is how both â€Å" pedagogues and pupils become co-participants in the teaching-learning procedure, endeavoring to do the most of themselves and their corporate experience. † Part IV. CLASSROOM MANAGEMENT Plan Classroom direction and schoolroom organisation are intertwined. High school pupils possess sophisticated societal accomplishments and by and large experience that instructors need to gain their regard before they are to the full willing to collaborate. In order to acquire loath pupils on their side, instructors need to show a clear schoolroom direction program that creates a positive acquisition environment and exhibits consistence, lucidity, equity, foresight, and the sharing of a schoolroom direction program. Consistency is instructors tell pupils what to anticipate and so present. This applies to all facets of the high school schoolroom runing from placing trial yearss to presenting direction. Get downing every English category, for illustration, by presenting a inquiry for treatment or written response, helps set up a everyday that pupils can anticipate. Clarity is being clearly explicated their acquisition aims for the class every bit good their outlooks for pupil behaviour. Discuss these subjects with pupils during the first hebdomad of category and supply specific illustrations of what pupils are expected to carry through and how they are expected to act. Practicing schoolroom regulations is non entirely reserved for simple school. By exemplifying through role-play with pupils what is considered appropriate and inappropriate behaviour, instructors leave no room for pupil reading on these of import points. Fairness relates to handling pupils every bit, administrating both congratulations and effects based on behaviour non on the pupil. It besides applies to demoing regard for your pupils by puting realistic outlooks and offering counsel and support to assist pupils achieve those ends. A foresight map out categories in progress with pupils. Spend the first few yearss of category discoursing an overview of what you hope to carry through every bit far as content, accomplishment development, and pupil behaviour and category format. If a pupil does non stay by category outlooks, they know in progress what repercussions they will confront. The sharing of schoolroom direction program is to incarnate these features and high school instructors need to get the hang schoolroom organisation. By showing a elaborate schoolroom direction program in authorship, instructors set the tone for an organized high school schoolroom. A schoolroom direction program includes class aims, category outlooks, assignment calendar, and pupil information. Course Objectives identifies the general subjects your class will cover every bit good as accomplishments your pupils will develop over the class of a semester or school twelvemonth. Class Expectations, or category regulations, include coming to category prepared, turning in assignments on clip and behaving in a manner that Fosters student larning. Be specific in outlooks and be clear about the reverberations pupils will confront if they do non adhere to these regulations. Assignment Calendars should place subjects covered for one one-fourth. Important yearss such as debuts to new units, trials , assignment due day of the months and exam reappraisals should be clearly marked. School vacations and instructor working daies should be outlined every bit good. Student Information should be completed by pupils during the first hebdomad of school. In the event that you want to update parents on a major achievement or severe trouble their kid has encountered in your category, you will hold the necessary contact information available to hasten parent communicating. Part V. RESEARCH ARTICLE In a article written by Sherry H. Brown, School Discipline: What Works and What Does n’t, it does n’t take a batch of research to state us that school subject is different today than it was in the 1950s. This article discussed assorted surveies that showed pupils who misbehave in school express a assortment of grounds for making so: Some think that instructors do non care about them. Others do non desire to be in school at all. They do non see success in school of import anymore. Students are incognizant that bad behaviour will ensue in penalty they will non wish. Discipline hatchet mans have to travel through long processs of due procedure: hearings, specific charges, informants, and entreaties. I read this article to my category, despite these hurdlings ; pupils of Inkster High School agreed that subject is needed in schools. One pupil stated, â€Å" If there were no subject, the school would non be distinguished from the street. † This article pointed out countries that cause disciplinary jobs in school. †¢ Denial: In many schools, their pupils intimidate instructors. Out of fright of revenge, they fail to describe jobs or disregard them trusting that the pupils responsible will discontinue the bad behaviour by themselves. †¢ Troubled Students: State and Federal Torahs require that some particular needs pupils receive particular attending. Many grownups and school systems believe that â€Å" troubled pupils † are non responsible for their actions, therefore they are non punished every bit badly as other pupils are. †¢ Legal Procedures: Because of the raised consciousness of the civil rights of kids, the jurisprudence requires grownups to travel through expensive, time-consuming and confusing processs in respects to school subject. These legal processs do protect the rights of kids, but make it really hard to halt school subject jobs. †¢ Modeling: Many grownups fail to pattern the behaviours they want from pupils. Modeling the regulations that pupils are to follow should be required of all grownups. All grownups in a community, particularly parents and instructors, need to pattern unity, honestness, regard and self-denial. †¢ Enforcement ; Because of internal administrative jobs or deficiency of processs, many school functionaries fail to implement the regulations or punish pupils for misdemeanors. Some fear cases from parents ; others merely do non care, or they are â€Å" burned out. † †¢ Time-out and Detention: In-school suspensions, time-out and detainment have been antique solutions for troubled pupils. Yet today, many pupils do non mind detainment, preferring it to traveling place to an empty or opprobrious family. Many consider time-out a quiet topographic point to work. Detention lets them socialise after school. In add-on, both time-out and detainment get them attending from caring grownups. †¢ Fuzzy Rules: Surveies have shown that many regulations are non purely enforced. Many school and schoolroom regulations do non do sense to pupils. Some subject codifications are â€Å" fuzzed † and non clear on outlooks and penalties. Some riotous pupils are labeled with codifications like ADHD ( Attention Deficit/Hyperactivity Disorder ) or Emotional Damage. This leads some school staff assume that they can non implement positive behaviour and alternatively must fall back to inquiring parents to â€Å" medicate † them. †¢ Self Esteem: Many schools have emphasized self-pride over and above everything else. Some instructors are afraid to train or demand good behaviour because it will ache the kid ‘s self-pride. School subject has become lax over the old ages, as our relationships have weakened. Amalgamate school systems and mega schools have made the separation between household and school wider than of all time. These mega schools have mostly ignored the local community. In add-on, some parents have lost touch with their kids for many different grounds. For school subject to be successful, we need to reconstruct those relationships. Parents and schools need to work together to transfuse the importance of instruction into kids of all ages. Finding subject processs that work is a occupation for pupils, parents, and instructors to research together. In today ‘s society, working together within the school and community will assist learn kids that working as a squad can efficaciously work out the job. Part VI. Reference Cipani, Ennio: Classroom Management for All instructors: 12 Plans For Evidence-Base Practice. Pearson Custom Printing, 2003 Cohen, David ; Body Language, What You Need To Know, 2007 Froyen, L. A. , A ; Iverson, A. M. ; School-Wide and Classroom Management: The Brooding Educator-Leader ( 3rd Ed. ) . Upper Saddle River, NJ: Prentice-Hall. 1999 Iverson, Annette M. Building Competence in Classroom Management and Discipline. Pearson Custom Printing, 2003. Livingston, Drs. Sharon and Glen ; How to Use Body Language. Psy Tech Inc. , 2004 Brodinsky, Ben. Student Discipline: Problems and Solutions. American Association of School Administrators Critical Issues Report. Sacramento, California: Education News Service, 1980. Gram molecules, Oliver C. Strategies to Reduce Student Misbehavior. Washington, D.C. : Office of Educational Research and Improvement, U.S. Department of Education, 1989. Hymowitz, Kay S. : Who Killed School Discipline? City Journal, 2000 How to cite A Study On Classroom Management Education Essay, Essay examples

Congress European Accounting Association †Myassignmenthelp.Com

Question: Discuss About The Congress European Accounting Association? Answer: Introduction The GPFR objective and the qualitative characteristics of useful information will be dispensed. Abacus Property Group Stapled has been chosen to aid in the analysis of how it has complied with GPFR (OB1-OB21 together with QC1 QC39), AASB 116 disclosure (paragraph 73-79) and how it has satisfied fundamental as well as enhancing qualitative characteristics of useful info. A recommendation is then made for the company to improve based on its compliance with GPFR, and AASB in its reporting. The GPFRs Objective and Qualitative Characteristics of Useful Financial Information The foundation of the Conceptual Framework (CF) is the objective of the General Purpose Financial Reporting (GPFR). The qualitative characteristics of useful information also forms another key element of the Conceptual Framework as reflected in OB1. OB2 delves deep into the objective, usefulness as well as the limitation of the GPFR. The primary purpose of GPFR is the provision of financial information regarding reporting entity as outlined in OB2. Such information has to be useful to both current and potential investors, lenders as well as creditors. These stakeholders require this valuable information to make a decision relating to the provision of resources to the entity. Some of this decision relate to selling, buying, holding equity as well as debt instruments (Gis 2013). The decisions also involve the provision or settling liabilities as well as other types of credits. The qualitative characteristics of the useful financial information acknowledges the forms of the most likely useful information to the stakeholders mentioned above thus assisting them to make decision regarding reporting entity based on the financial information as reflected in QC1. The information regarding economic phenomena and explanatory information are useful. A useful financial information has to be relevant as well as faithfully denote what it purports to display as reflect in QC4 that requires such information to be verifiable, understandable, and timely as comparable (Majdalany and Manassian 2012). QC5 identifies relevance and faithful information as the key fundamental of qualitative characteristics. The relevance information as outlined in QC6-QC11 has to make a distinction in the decision arrived at by the stakeholders by being predictive in value, confirmatory value as well as both. Such information must show materiality and hence should not omit or misstate information but rather provide an entity-specific element of relevance anchored on the magnitude or nature or both of the items denoted by the information. The information has to be faithfully represented as outlined in QC12-QC16 that require that the economic phenomena has to be has to be faithfully represented for it to be useful. Extent to which Abacus Property Group Stapled Company Annual Report meets disclosure requirements for PPE as per AASB 116 The companys latest annual report complies with disclosure requirements for PPE as outlined in AASB 116 (par. 73-79). The companys financial statements has the requirements of disclose as outlined in paragraph 73(a to e). For instance, the measurement bases utilized when determining the gross carrying amount, methods of depreciation as well as useful lives as well as rates of depreciation have been disclosed. The firm has also disclosed the aggregated gross carrying amount and accumulated depreciation with the impairment loses at the start and the close of the trading period. A reconciliation of the carrying amount at the start and the end of the financial period have been disclosed clearly indicating additions classified as assets as sales entailed in the disposal category and acquisitions via business mergers. The Abacus Property Group Stapleds annual has also complied with the requirements of paragraph 74 (a to d) by disclosing the existence as well as amounts of limited on title as well as property, plant alongside equipment vouchsafed as liability security. The contractual commitment amount for acquiring the property, equipment as well as plant has been disclosed. Paragraph 75 (a and b) by disclosing depression as recognized in loss or profit as cost component of the asset during the trading period as well as the accumulated depreciation at the close of the financial year (Shil, Das and Pramanik 2009). Extent Disclosures on PPE Satisfies the Fundamental and Enhancing Qualitative Characteristics of Useful Financial Information The disclosure has satisfied the relevance and faithfulness of the items represented. Abacus Property Group Stapled has represented relevant economic phenomena information that is both relevant and faithful as required by QC17 and QC18 of GPFR. The company has, therefore, represented faithful information that helps the users to make rational decisions. The firm has also complied with the QC18 requirement on the application of the fundamental qualitative characteristics. The information disclosed shows economic phenomena with the potential to be useful to the stakeholders of the reporting entitys information. The disclosure has also complied with the enhancing qualitative characteristics as outlined in QC19. The information has met comparability which is the qualitative characteristics enhancing the usefulness of the information disclosed by Abacus Property Group Stapled (White 2010). For example, the information has complied with comparability as outlined in QC20- QC25. The Abacus Property Group Stapled has given useful information about since it can be compared with similar information regarding other companies listed on ASX 200 with similar information regarding Abacus Property Group Stapled for another period. Therefore, it is apparent from the information represented in Abacus Property Group Stapled financial report will help the stakeholders acknowledge as well as comprehend similarities in alongside variations among items. Disclosures on PPE Alignment with the GPFR Objective and Recommendation for Improvement The major GPFR objective is the adherence to qualitative characteristics for the provision of accurate and relevant info on performance alongside economic-resources of the organization. The general principal matter in accounting for the property, plant and equipment are the recognizing assets, determining their carrying amounts as well as depreciation charges besides impairment losses to be recognized with respect to them. The report recognizes the and initially measures the cost of an item of property, plant as well as equipment as an asset if, and only if: (a) it is likely that future economic benefits linked to the item shall flow to entity; and (b) the cost of such item is measurable reliably (Ferguson and Leech 2007). The report excludes the cost of day-to-day servicing of the asset in the carrying amount of asset but expensed when incurred. The report measures the item of property, plant and equipment which satisfies the criteria for recognition at a cost. The cost of item of the property, plant and equipment in the report entails (a) its purchase price; including taxes and duties, less trade rebates and discounts; (b) any costs attributable directly to bringing asset to location besides condition essential for it to be capable of operating in a way intended by management; and the original estimate of cost of dismantling as well as removing items alongside restoring site on which it is located, obligation for which the entity incurs either when item is acquired or as the consequence of having utilized item in the course of a given period for purposes except to produce inventories in the course of the period. The tangible PPE qualifies for recognition in the report as an asset and measurement at recognition at a cost using the cost model for each class of PPE or revaluation model of each class of PPE after recognition. The carrying value of PPE class is fair value at the date of revaluation minus consequent accumulated depreciation and accumulated impairment loss. Where the revaluation increase the carrying amount of the asset, it is directly recognized in other comprehensive income as well accumulated in equity under heading of Revaluation Surplus. Where revaluation decreases carrying value of the asset, PPE is recognized in profit or loss with an exception of case of reversing the past increase of similar asset past recognized in other comprehensive income. Abacus Property Group Stapled disclosure on PPE has aligned to the objective of GPFR as reflected in OB1-OB21 and QC1-QC39. The firm has provided the financial information regarding it which is useful to both existing as well as potential investors, other creditors and lenders in decision-making processes relating to the provision of resources to the firm. It has disclosed useful information regarding selling, buying and holding equity as well as debt instruments (AASB, 2004). The report has complied with OB12 since it clearly shows the financial position of Abacus Property Group Stapled regarding its economic phenomena alongside the information relating to the effects of transactions as well as other events which alter Abacus Property Group Stapleds economic phenomena (Kabalski 2009). Conclusion The GPFRs objective and the qualitative characteristics of useful information has been discussed. Abacus Property Group Stapled was chosen as the company listed in ASX 200 and its latest annual report analyzed and revealed that it has complied with GPFR (OB1-OB21 and QC1 QC39) and AASB 116 disclosure (paragraph 73-79). The company has further satisfied fundamental and enhancing qualitative characteristics of useful information. A recommendation is made for the firm to improve its reporting by stressing on verifiability, understandability as well as timelessness for useful and applicable financial information. References AASB, A. S., 2004. Presentation of Financial Statements. Balance Sheet, 68, 73. Ferguson, I., and Leech, J., 2007. Forest valuation and the AASB 141 accounting standard. Australian Forestry, 70(2), 125-133. Gis, C., 2013. Financial reporting quality and corporate governance: the Portuguese companies evidence. In Proceedings of the 32nd Annual Congress European Accounting Association. Kabalski, P., 2009. Comments on the objective of financial reporting in the proposed new conceptual framework. Eurasian Journal of Business and Economics 2009, 2 (4), 95, 111. Majdalany, G., and Manassian, A., 2012. April). Voluntary disclosure of intellectual assets and intellectual liabilities: a literature review. In European Conference on Intellectual Capital (p. 507). Academic Conferences International Limited. Property, Plant and Equipment AASB 116, (30 October 2009) by the staff of the Australian Accounting Standards Board. Shil, N. C., Das, B., and Pramanik, A. K., 2009. Harmonization of accounting standards through internationalization. International Business Research, 2(2), 194.