Social interaction and the development of infants

Social interaction and the development of infants In the first two years of an infants life, they undergo many changes that allow them to develop into a fully functioning human being. These developments are controlled by internal and external factors. Social interaction is an exceedingly influential external factor, which can help to form many aspects of development. For example, infants in the first two years of their lives are learning to differentiate between social stimuli, for example recognising mothers face and voice. This is mastered by the infant in a relatively small time scale after birth (Mills Melhuish, 1974). The child can then use this new learned ability to interact with its caregivers, even without understanding the social meaning of their actions, for example when a child smiles, the child is not aware of what a smile means in our society, but when the caregiver sees this sign of emotion, they cannot help but to smile back, and positively reinforces that learned action to the child. To see how important social int eraction is for the development of a child in the first two years of its life, it is important to observe key areas of behaviour such as attachment to others, the childs temperament and their language acquisition. One of the most researched areas of development in children is attachment and how we form them. Attachment, as defined by Ainsworth and Bell 1970, is an affectional tie that once person forms between himself and another specific one. This is the first strong social connection that infants have to another human being/s. Research by Shaffer and Emerson, conducted in 1964, and suggested that there are three stages in the development of primary attachments; the asocial stage, the stage of indiscriminate attachment and the stage of specific attachment. The asocial stage, which spans from birth to six weeks, is when the infant uses signals to interact with its environment, for example crying, babbling, and smiling and so forth, which is not aimed specifically to anyone. The second stage of indiscriminate attachment, the infant has learnt that if it cries it will receive attention, but is still not aimed at a particular individual and the child can be comforted by anyone. This stage lasts u ntil around seven months after birth. The last stage, specific attachment, can be observed between seven and eleven months, and is suggests that the infant will start to form specific attachments to caregivers, a bond is then made, and will no longer accept comfort from others. Bowlby (1988) described that the need for social attachment between the infant and its caregiver is because the infant needs to actively seek to attain or maintain proximity to another individual that is more attuned to their surroundings and can provide for the infants needs (attachment behaviour). There have been three key theories to try and explain why we form attachments, and if it is important for children to form social bonds in the early stages of life. The psychoanalytical theory proposes that feeding and the production of food is the main reason why we form attachments. Based on Freuds psychosexual stages, this theory focuses on the oral stage (the first of the stages), and suggests that the child gets pleasure from attaining food through sucking behaviour (Miller, 1993). Erikson in his stage theory (1950, 1968) states that the first year of life is where the infant establishes trust between themselves and a caregiver, who in return provides nutrition and comfort. Without this trust, the child does not know whether they will be provided with the vital source of support that the child needs to survive. There are two main learning theories, the first being the early learning theory. The psychoanalytical theory is closely linked to this theory, as they both suggest that being provided with food is the main reason why we attach. This theory revolves around the secondary drive hypothesis by Dollard and Miller (1950), which explains that infants attach to the mother to gain access to important things that are needed for survival, things that they cannot provide for themselves for example food and warmth, all of which soothe the childs cries. This social interaction between the mother and the child then allows for the infant to associate this with the caregiver, and the bond is strengthened. However, this hypothesis disagrees with research conducted by Shaffer and Emerson (1964), which found that the infant can become attached to more than one caregiver, who is not necessarily the sole provider to the physiological needs of the child. The second learning theory for attachment is the social learning theory devised by Hay and Vespo, (1988). The theory states that the child does not automatically become attached to the mother, or caregivers, but that the caregivers has to interact with the child and show them affection, for the child to feel a connection with them, from which they can then form a relationship together. Another theory of attachment is Ethological theory, which states that there is an evolutionary role in the reasoning of why we as humans attach. The theory suggests that mothers before birth are already biologically predisposed to become attached to their offspring, and therefore ensures that they survive, and the species can continue. Research to support this theory was mainly collected by Bowlby (1969, 1980), who suggests that attachment is monotropic; focused on only one caregiver, namely the mother. However, research by Ainsworth (1979) disagrees with Bowlbys theory of monotropy, and suggests that infants form more than one attachment to many different caregivers. This is supported by Shaffer and Emersons study, which displayed attachments to other close family members for example grandparents and fathers. It has also been found that siblings can also be important in contributing to the social development of infants (Adler, 1964). These three theories suggest that attachment between the infant and its caregiver is formed relatively easily, but comparatively, if a child has little to no access to social interaction in the first two years of their life, it can be particularly harmful to the childs development. This can be explained by the social stimulation hypothesis which can be observed in research collected in the 1940s, which showed the children growing up in institutions had a low staff to child ratio and so rarely had any interaction with a caregiver. Children were also segregated from each other, and so were cut off from all forms of social stimulation. At first the infants acted no different from those brought up in normal family homes where the children are given lots of attention and interaction, but after six months there was a noticeable difference; the childrens behaviour changes and the children were completely avoidant of any social activities (negative working model of the self) and see that the y are not getting noticed by others (negative working model of others), (Goldfarb, 1943). This research implies that children need constant social interaction to develop properly. Bowlby (1953), after studying institutional care after the Second World War, saw that the care that the children were receiving was more physical, and not for their emotional needs. He developed the maternal deprivation hypothesis; suggested that infants should experience a warm, intimate and continuous relationship with his mother. Conversely, infants in institutions in which there are a much higher staff to infant ratio generally interact normally with their caregivers and develop well throughout life and suffer fewer effects (Tizard and Rees, 1975). Language is another element of develop in the first two years that is strongly influenced by social interaction. There are three main theories that discuss what influences our language acquisition. The learning/empiricist perspective explains that children learn their language by listening to their parents speech and imitating it (Bandura, 1971) and by positive reinforcement when the infant says something grammatically correct (Skinner 1957). Research by Weisman and Snow (2001) found that if caregivers expose their children to more advanced words earlier on in life, then the childs language will be more developed than other children of the same age group. However, it has been argued that children cannot learn syntax this way, as seen by Baron (1992), when children are just learning new sentences; they create statements that adults do not say and therefore could not have imitated. Chomsky (1959, 1968) disagrees with the learning perspective and suggests a more biological/nativist approach and not a social implication. He suggests that language is too complicated for it to just be learned from caregivers, instead that children born with an innate language acquisition device (LAD) in the brain which processes verbal input. Slobin (1985) thinks that we have an inborn language-making capacity (LMC) instead of an LAD. Both of these systems supposedly enable infants to combine vocabulary that has been collected in the brain, enables them to understand what it means, and then can use this knowledge to create sentences. Lenneberg (1967), combined the two theories of Chomsky and Slobin, and suggests the sensitive-period hypothesis, which states that the best time to learn a language is before adolescence; after this period has been reached language becomes very difficult to learn. For example, a case study of 14 year old Genie (Curtiss, 1977), who until this age was ke pt locked away with little to no social interaction, and was beaten by her father if she made any noise. When Genie was discovered, she had not had access to language and so could not speak. When she was taught language, she was able to conjure up sentences quite easily, however she was unable to acquire the rules of syntax, which young children learn early on in life without being taught to, supporting Baron (1992) theory. However, Moerk (1989) suggests that language development cannot be explained using LAD or LMC because the researchers themselves do not understand how they work, and how the information received in the brain is processed and understood. The interactionist perspective suggests that both empiricist (social) and nativists (biological) perspective both contribute to learning acquisition (Tomasello, 1995). A third factor for development that is influenced by social interaction in childhood is temperament. A definition of temperament as described by Hartup and Van Lieshout (1995) is a substrate for personality development, consisting of simple, basic styles that emerge early and that are tied closely to distinctive modes of emotional expression. Thomas and Chess (1977, 1989) reported three main type of temperamental styles; Easy infants; happy, easily comforted, Slow to warm up infants; fussy and are less adaptive, and Difficult infants; negative, extreme reactions for example long periods of continuous crying. Hartup and Van Lieshout (1995), suggests that temperament has social implications for the way in which an infant relates to other people for example difficult infants are more likely to develop behavioural problems as they get older. A way to try and combat this behaviour is for caregivers to provide more stimulating challenges for the child and try to promote the children to act in a more pro-active manner (Smith, Cowie and Blades, 1998). Thus suggesting that although temperament can continue throughout life, using social techniques can reduce aspects of temperamental behaviour as the child develops. In conclusion, attachment to caregivers, language acquisition and a childs temperament are all influenced by social interaction, and can be seen that the lack of it can lead to developmental abnormalities in children. For infants to develop healthily in the first two years of their life, it appears that they need high amounts of cognitive stimulation, feelings of security from those that care for them, and encouragement for behaviour, so that the child can positively attribute their actions and use these social cues, for example smiling and babbling, to develop all the key skills that they will need as they grow up.

Computer Security Measures Essay

The Problem and Its Scope The Internet and computer networking means that there is a need for new security measures to reduce the threats and challenges inherent from these new technologies and software applications and network devices. Information, network equipments, transmission media, computer systems, and servers are subject to threats. â€Å"Yet the use of information and communication technologies has increased the incidents of computer abuse.† Computer security involves safeguarding computing resources, ensuring data integrity, limiting access to authorized users, and maintaining data confidentiality. Effective computer security therefore involves taking physical security measures (to ensure hardware and media are not stolen or damaged), minimizing the risk and implications of error, failure or loss (for example by developing a resilient back-up strategy), appropriate user authentication (for example by employing strong pass wording), and possibly the encryption of sensitive files. We live in a world where â€Å"information wants to be free† and in which people are getting used to having access to whatever information they want anytime, anywhere and from a wider range of computing devices. Unfortunately, in terms of the security and control of the resources to which computers permit access, this can prove quite a problem. Indeed, many users unfortunately often view security and control measures as inhibitors to effective computer use. The student’s awareness about computer security measures can be a big help to them to acquire some knowledge about protection of their digital asset. In this sense, the students acquire knew knowledge on how to use computer security measures in order to protect all the data stored in their computer system. Because of the computers evolution, the researchers want to share the implications on how important the computer security measures, so that the respondents will be able to know on how to handle some cases in the future. Globally, the most used computer security measures are Anti-virus programs are the most frequently used tools to protect computer systems, and they must be upgraded regularly to protect against any new viruses. Firewall  is different from anti-virus software, which simply verifies that a file is virus free. You can also add an anti-spy ware program. Spy ware is a small program downloaded onto your computer via the internet, usually with your approval, to collect information. Anti-spy ware operates a lot like an anti-virus program, but its role is to prevent malicious spy ware (or malware) from sneaking onto your computer and transmitting your personal data. Firewall intercepts and controls traffic between networks with differing levels of trust. It is part of the network perimeter defense of an organization and should enforce a network security policy. By Cheswick’s and Bellovin’s definition, it provides an audit trail. A firewall is a good place to support strong user authentication as well as private or confidential communications between firewalls. As pointed out by Chapman and Zwicky [2] , firewalls are an excellent place to focus security decisions and to enforce a netw ork security policy. They are able to efficiently log internet work activity, and limit the exposure of an organization. The exposure to attack is called the â€Å"zone of risk.† If an organization is connected to the Internet without a firewall, every host on the private network can directly access any resource on the Internet. Or to put it as a security officer might, every host on the Internet can attack every host on the pri vate network. In the Philippines, some of the businesses are employing security products, such as intrusion detection system and firewalls, and other internal controls which are meant to safeguard, physically and logically, all servers and information systems, including the data stored in the systems. In Davao City, many colleges’ offers IT courses and one of these schools is the Holy Cross of Davao College. Some computer security measures used in some colleges are anti-virus, firewall, ad ware, spy ware and etc. This help to secure data from viruses, unauthorized a ccess, hardware failure and hardware theft. Rationale of the Study The term Information Technology is the area of managing technology and spans wide variety of areas that include computer software, information systems, computer hardware, programming languages but are not limited to things such as processes, and data constructs. In short, anything renders data,  information or perceived knowledge in any visual format whatsoever, via any multimedia distribution mechanism, is considered part of the Information Technology (IT) domain. Computer security is to prevent or detect unauthorized actions by users of the system. The protection of data stored in your computer system. The protection of data (information security) is the most important. The protection of networks is important to prevent loss of server resources as well as to protect the network from being used for illegal purposes. The objective of this study is to know the level of awareness and utilization of all first year BSIT students in terms of computer viruses, unauthorized access, and hardware failure and hardware theft. Theories and Concept This study was anchored on the concept of Dynamic awareness theory (DAT) offers an alternative to explaining the creation of awareness in distributed work groups. DAT highlights the important role of users and social practices in awareness creation. The theory further points to the dynamic nature of awareness creation: Awareness emerges over time and depreciates when not being actively attended to by the users. A person’s awareness is not a static state which can be arbitrarily turned on and off. It is rather a slow build-up of information about his surroundings (Kai Riemer, Russel Haines, 2008).  This theory of awareness is use to conceptualize each individual of their daily awareness about what happen in their community, because awareness requires active maintenance because it diminishes over time. Independent variable Dependent variable Figure 1. Conceptual Framework Showing the Variables of the Study The response of the first year BSIT students in the level of awareness and utilization about computer security measures in terms of Virus, Unauthorized Access, Hardware Failure and Hardware Theft depends with the experiences  they encountered in their system in which it is the basis of the reasons for the awareness of the students. Statement of the Problems 1. What is the level of awareness of the respondents about computer security measures against the following threats: a.Virus b.Unauthorized access c.Hardware failure d.Hardware theft 2. What is the level of utilization of the respondents on computer security measures? 3. What is the most practiced computer security measure by the respondents? 4. What is the least practiced computer security measure by the respondents? 5. Is there a significant difference between the level of awareness and utilization of the computer security measures by the respondents? Method The researches conduct this type of research in order to obtain certain information about the computer security measures. The researchers used descriptive assessment method in order to meet the objective of the study. To gather data, the researchers use these procedures in order to analyze the data that has been collected. Research Design In order to determine the level of awareness and utilization about computer security measures, the descriptive assessment method of research is used. This is used by the researches because the objective of this study is to determine the level of awareness and utilization within the first year BSIT students without affecting them in any way. Descriptive research design exhibits specific subject and as precursor to more quantitative studies. The actual survey is conducted during the second semester of the year 2011-2012. The procedure used is carefully, analyzed in order to obtain accurate information. Research Environment The researchers conducted a research to a certain private school. The Holy Cross of Davao College is located at Sta. Avenue Davao City. The respondents of this research are all first year BSIT students. Respondents of the Study To achieve the desire information, all first year BSIT students of Holy Cross of Davao College were the participants of the study. They were chosen because they are not more knowledgeable compared to the higher years. The selected numbers of respondents were expected to give their honest answers. Research Instruments In this study, the researches use questionnaire as research instrument. It is most common instrument or tool of research for obtaining data beyond the physical reach of the observer.  Part I of the questionnaire is the level of awareness of all first year BSIT students towards computer security measures in terms of Viruses, Unauthorized access, Hardware Failure and Hardware Theft. Part II of the questionnaire is the level of utilization of all first year BSIT students towards computer security measures in terms of Viruses, Unauthorized access, Hardware Failure and Hardware Theft. Data Gathering Procedures In gathering data procedure, first the researchers conceptualized what study to conduct and arrived to a research title â€Å"Level of Awareness and Utilization of All First Year BSIT students about Computer Security Measures†. The research title was approved by the research adviser with the panel of examiners. After the approval of the title, a questionnaire was established to answer the research study was validated. Data Analysis The following statistical tools were employed to answer pertinent problems of the study, as follows: Frequency Count: This tool was used to count the number of items of the respondents who are aware and unaware about the computer security measures and its utilization. Weighted Mean: The weighted mean is similar to an arithmetic mean (the most common type of average), where instead of each of the data points contributing equally to the final average, some data points contribute more than others. The notion of weighted mean plays a role in descriptive statistics and also occurs in a more general form in several other areas of mathematics.

Failure of the Battle of Britain Campaign Essays - 1747 Words

In the summer of 1940, Adolf Hitler began operation â€Å"Sea-Lion,† or better known as the Battle of Britain. This was the plot to destroy the British RAF so that a German landing on the beaches of England and air assault could be possible. Because of the failure of the battle of Britain campaign, the course of the war was changed in the allies favor, and, Hitler’s plan for European domination was halted. The early stages of the war were dominated by Germany, attacking Europe in quick succession. The ground forces quickly overwhelmed the European nations with the support of aircraft. The Luftwaffe quickly gained air superiority. In early May 1940, the Norway Debates began to question the competence of Britain current Prime Minister, Neville†¦show more content†¦it was a powerful aircraft with a liquid cooled Damlier-Benz DB-601 engine giving it 1,085 horsepower. A 3 bladed VDM variable pitch Propeller gave it an excellent climb speed of 17.5 m/s. also the aircraft had a low relatively low weight and giving it a high power to weight ratio. At high altitude the BF-109E could outfly the competition thanks to a 2 stage turbo-supercharger. The Fighter was also heavily armed. The plane sported two 7.92 synchronized machine guns in firing through the propellers with 1000 rounds per gun, and 2 MGFF 20-mm cannons firing through the propeller arch. Each cannon had 60 rounds per gun. Am munition was limited with the cannons, but one well-placed burst could critically damage or destroy a fighter. Because of their strengths, the BF-109 was used as fighter hunter and interceptor. The Germans also used heavy fighters to escort the bombers and dive bombers. The BF-110 was a dual-engine, heavy fighter with heavy firepower. The BF-110 has two DB-605 engines, each with 1,185 horsepower. These aircraft had a climb speed of 10.5 m/s, which was slow, but, impressive for an aircraft its size the aircraft had a large airframe, and heavier weight, making it a slower less maneuverable aircraft.so, what the BF-110 lack in agility, it made up in firepower. This aircraft had 4, 7.92 machine guns which were housed in the nose. Also the aircraft usually carried 2 MG FF cannons, but it wasn’t unusual to seeShow MoreRelatedEvaluate the View That Operation Barbarossa Was the Major Turning Point of the European War.1513 Words   |  7 Pagesit became evident the tide was turning a gainst the Axis powers and in favour of the Allies. Operation Barbarossa and the entire Russian campaign can be seen as one significant turning point that helped to change the course of the war and yet it can be argued that this was not the sole and most major turning point. 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A Case And Electronic Crime Scene - 1324 Words

According to Schmalleger (2011), identity theft is defined as misusing another person’s personal information for personal gain (p. 382). This can involve a person opening credit cards or accounts in another person’s name (Schmalleger, 2011, p. 382). Considering the nature of identity theft crimes, investigators must rely on electronic crime scenes (Lushbaugh Weston, 2012, p. 248). Therefore, investigators must know how to initiate, conduct and execute an identity theft investigation. This essay will provide a mock case and electronic crime scene, including the steps a cybercrime investigator would take to obtain necessary background information of the victim and offender, as well as the types of evidence acquired from the investigation.†¦show more content†¦The address provided was 7682 N. Fraud Street, which was the address of a coworker from an employment agency she had used for previous employment. The co-worker was responsible for Steel’s interviewi ng and hiring process and ran Steel’s credit and background report prior to hiring her. Steel explained that her personal identity information was used without her consent to activate the account under her name. She explained that she wanted to file criminal charges against anyone found responsible for the possession and/or use of her personal information. As a responding officer to an identity theft crime, the officer would base the investigative strategy on trying to determine when the victim’s identity was compromised, which may prove that the probable suspect was the victim’s previous coworker. To start the investigation, the officer would need the victim’s personal and financial information as well as statement regarding the identity theft. Some of the information that is needed from the victim to initiate the investigation is her date of birth, social security number, driver’s license number, telephone number and other personal contact information. In addition, if the victim has an idea of the offender’s identify, the officer should obtain as much personal information for the offender. The officer would need as much information as possible from the victim that would assist with the investigation. If possible, the officer would have the

Science And The Ethics Of Curiosity - 875 Words

According to Merriam-Webster’s Dictionary, curiosity is simply defined as, â€Å"the desire to learn or know more about something or someone† (â€Å"Curiosity†). Most everyone is full of curiosity, but curiosity is a trait most commonly used to describe a child’s mind. This is most likely due to the fact that an innocent mind is undoubtedly a curious one. On the other hand, many adults and professionals are curious also, such as, scientists, historians, journalists, and any other person who wants to continue to learn and discover new things. Of course, a state of curiosity can and normally will arrive and then depart. However, the trait of curiosity is one that some individuals may never outgrow. As humans, we are all curious. Sundar Sarukkai, the author of â€Å"Science and the Ethics of Curiosity,† compares curiosity to eyesight saying, â€Å"Curiosity is ‘biological’ – the fact that some people are more curious than others is like saying some people have better eyesight than others† (760). As Sarukkai notes, everyone has curiosity, just some have more than others, the same as everyone has eyesight, just some have better eyesight than others. A person will start showing signs of curiosity from the time he or she is born. A newborn baby will be wide-eyed and will constantly be looking around, at people, at objects, and at lights, curious about everything around him or her. A toddler will touch and taste everything he or she may see, whether or not it is meant to be touched or tasted, out ofShow MoreRelatedA Reflection On My Career Goals998 Words   |  4 Pagesgrey. Reflecting on the relationship between law and life, my passion for law grew. 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It is a social science that has lost influence in the 21st Century because many do not understand how this science can help humans achieve true happiness. Though philosophy is a heavy subject, it is the science with the most results regarding human nature and knowledge. Philosophy offers guidance to understand human behavior as well as to question our presence and our real role in society. It is one of the leading social sciences because many wo rld leaders have tried to

Alcohol Abuse in the Work Place Free Essays

There are individuals suffering from too much stress or worry that would resort to drinking alcoholic beverages to calm their nerves . There is a feeling of relaxation upon taking alcoholic drinks and this is true with moderate amount of intake. Excessive drinking by employees will cause hangovers, a real   pain in the workplace. We will write a custom essay sample on Alcohol Abuse in the Work Place or any similar topic only for you Order Now Heavy drinkers employees is an expensive problem for many business   and industries worldwide brought by their absenteeism. The losses includes productivity, injuries and additional claims on health insurance. The moderate amount of alcoholic   drinks like a   single or two glasses   of wine, a shot of vodka, beer, whiskey or   whatever drinks with alcohol can relax an employee after work but the excess intake maybe a defense against   life problem. Alcoholic abuse become an issue and a serious one in the workplace. When an employee was   hooked into alcoholic drinks, he cannot face the day without alcoholic drink even early in the morning, cannot attend   a social or professional meeting, conceal how many bottles he drank or in denial about his drinking. The cycle   of excessive   alcoholic drinking   will continue   that will   lead   to job   loss, financial worries, loneliness, divorce and may even jeopardized   a marriage relationship (Bartholomew 89). Many of the excessive alcohol drinkers doesn’t realize that   their vicious cycle of   drinking can create a feeling of depression And   they can only overcome the feeling by   drinking and drinking until there is a feeling   of numbness. Further depression leads to   increase intake of alcoholic drinks. Alcoholic   abuse at workplace   will be explored and analyzed to understand the reasons, symptoms   and possible plan of actions to correct and prevent excessive   drinking. This study   will be of significance to many individuals who are currently hooked with alcoholisms, students of social sciences, families and relatives of alcoholic drinkers and the entire society. Discussion Every individual have a choice if they   want to have   alcoholic addiction. Alcoholic abuse in the workplace   does not only harm   the excessive drinker but   threatens   the company   and co-employees safety , affects   their job   performance and result to great loss in productivity (Lehman 88). The immediate superior and co-workers   of alcoholic employee are into an awkward   position to decide whether to report their   alcoholism or to cover up their mistakes. There   are circumstances that   employees does not drink at   the   workplace but   prior to work reporting   were   already   equipped   with full tank of alcoholic drinks inside his body, this will   definitely affect   the   individual’s job performance, prone to accident and became less productive. The workload are not accomplished on time and other employees are affected by work backlogs. There are many signs and symptoms that an employee is into alcoholism while at workplace such as unexplained, prolonged and frequent absences, prone to accidents while out or in at work, reduced productivity, overreactions to criticisms, suspicious of other workers, erratic work patterns, hard to conceal hangovers   in the   morning, indifference with   personal hygiene, exhausted easily, slurred speech and  Ã‚   unsteady walking. The signs of physical deterioration and loss in productivity are prominent. There are circumstances that   other co-workers who covered up the alcoholic drinkers, lend them money   and   patched their work load (Bartholomew 89). This instance will not be of help to alcoholic drinker at the workplace for they have all the chance to continue their bad habits of drinking. Other co-workers will attempt to handle the situation of alcoholic employee and will not seek assistance or advice from qualified personnel of the company. This act of co-worker is not enough to correct the alcoholics from their vices and it is advisable to report their co-worker (Shinderman 65).. The threat   of losing his job is present but it may be the other way around, he may intend to seek help from qualified personnel and correct the wrongdoings. The employers of alcoholic drinkers have much larger problems than their afflicted employee and it is detrimental to the company’s productivity. Absenteeism for employees under the influence of alcohols have higher percentage than other employees, prone to claim more sickness benefits and account that intoxicated people are   more prone to   accidents at workplace. The incident of alcoholism was not limited to lower level workers but even those employees in rank positions are prone to alcoholism (Lehman 86). Taking steps   in assisting the alcoholic drinkers at workplace is significant in preventing their addiction to   alcohol and possible remedial action that would not only beneficial to the employee but as   well as   to their co-workers and families. The workplace is one of the community’s vital component in changing the attitudes of alcoholic abuse victims towards an intoxicated consumption of alcoholic drinks (Bartholomew 91). Paying   close attention to   alcohol abusive employees   of   the company is an approach to warn the alcoholics that a company can enforce action against   alcohol abuse. Interventions by   employers such as   talking   directly to   alcohol   intoxicated   employee and informing them of possible   actions for their   misdeeds can improve the rate of recovering from alcoholism. Alcoholism can be   regarded as a health issue   but at   the same time is an integrity issue in the corporate world. By helping an alcoholic employee at workplace is a plan to restore the confidence of the company and the employee himself. Creating positive changes in workplace will only happen with alcohol-free policies, programs and possible consequences at workplace. Improving the worker’s environment will provide benefit to every one at in the workplace (Lehman 89). A clear message that employee’s alcoholism is not only his problem but the entire company’s problem and working together to solve alcoholic abuse will be one of the best course of actions. Various conditions and situations accompanied alcohol abuse, an example is an alcoholic employee with mood swings and depression   and its can be observed when he is having difficulty to focus on his work and meet   their schedules. Outburst of temper, restlessness, poor attention to details, impatience, tolerance to boredom, disorganized thoughts and working table, impaired concentration, procrastination, inability for relaxation and no follow through are symptoms that an employee is into alcoholism. Alcohol abuse is a kind of psychological disorder with an individual’s difficulty to control the excessive intake of alcohol with recurrent negative outcomes. The amount and frequency of alcohol intake may differ from one individual to another but the pre-occupation with alcohol with negative effects matters. The urbanization of a society explain the theory that alcohol has been discovered and utilized as replacement for unclean water reservoir   and it is not surprising that there are individuals with high alcohol tolerance (Bartholomew 94). The range of alcohol abuse damage   the different aspects of an individual life and possibly others. The overabundance of alcohol will have an impact on the physical aspect of an employee such as cirrhosis of the liver, alcohol dementia, heart disease, sexual dysfunction and even death. In social aspect, the impact of alcohol abuse includes jeopardy in marriage, divorce and anti-social behavior because of alienated consideration by the society. In terms of economic, there is a possibility of losing one’s employment, poor judgment, incapacity to pay the living quarters and financial difficulties. Alcohol abuse may also have legal consequences when an individual was charges for public disorders or driving under the influence of liquor (Lehman 85). The emotional consequences of alcohol abuse will damage the relationship to their children when father or head of the family is the alcoholic, chance for verbal abuse to his coworkers and family members and lose of one’s self respect. How to cite Alcohol Abuse in the Work Place, Papers

Objectives of the Conceptual Framework-Free-Samples for Students

Question: Prepare a Comprehensive report directed to an Australian ASX Top 100 listed corporation detailing a Critical analysis of the Effectiveness of the Corporation to meet the Obligations of the conceptual framework of accounting. Answer: Introduction CSR Limited is considered as the major Australian company in terms of building and producing. Tomago aluminium smelter is further seen to be situated in Newcastle, New South Wales and responsible for publicly trading of Australian Securities Exchange. In 2012, the company is seen to be having approximately 3600 employees and total amount of after tax profit is discerned as $90.7 million. In addition to this, the company is discerned to having diversified shareholding with predominant Australian fund and retail owners. The building of the products with the creation of Sucrogen has been identified with the main production activity. The report intends to identify whether the company needs the conceptual framework of this reporting. It further aims to recognise the criteria required for reporting Assets, Liabilities, Equity, Revenue and Expenses. In addition to this, the fundamental qualitative and has been characteristic has been seen with relevant and faithful representation. Some of the other right it has been also identified with recognising qualitative enhancing characteristics and whether this information is very viable, comparable and understandable (Kalkhouran et al. 2015). Adherence to the objectives of the conceptual framework with its reporting Australian Accounting Standards Board (AASB) is identified as the main Australian government agency for developing and maintaining financial report and standards applicable to the entities in private and public sectors of the economy in Australia. AASB has been also seen with contributing role of financial reporting standards with Australian securities and investment commission at 2001. In December 2013, AASB included several revisions with a view to cover more areas in the existing conceptual framework network which has been discerned in form of better measurement, financial performance, presentation, de-recognition, reporting entity and disclosure. The information provided is further used to assess for meeting the objectives of financial reporting which helps in addressing management stewardship of entity resources (Spraakman and Jackling 2014). As per the depictions made from financial report published in 2016 CSR Limited has consolidated financial statements prepared for general purpose financial reporting act for guidelines given by Australian accounting standards (AASBs) which has been further seen to be adopted by Australian accounting standards board (AASB). The financial reports have further added to the conceptual framework as per Corporation Act 2001. The consideration of the financial statements has been further seen to comply with International Financial Reporting Standards (IASB). It has been further depicted that the accounting policies set by the company are consistent during all periods of the consolidated financial statements and consistently applied across the group (Richardson et al. 2014). There has been no new revised standard interpretation which has been issued by AASB and not stated by the company. Some of the standards which has been issued by AASB but are yet to be adopted by the company includes Fin ancial Instruments (Revised AASB 9), Revenue from Contracts with Customers (AASB 15) and Leases (AASB 16) (Penman 2013). Adherence with the recognition criteria for reporting Assets, Liabilities, Equity, Revenue and Expenses The investment activities of the group comprise of available for sale financial assets which are being treated as a ASX listed securities. It has been further seen that the measurement is done at a fair value and add value market price. Such assets have been further categorised as Level I under fair value hierarchy of AASB 7. Revenue expenses and the assets has been further seen to be recognised with the net amount of the goods and services tax (GST) said in cases where the GST amount has not seen to be recoverable from the taxation authority. In these circumstances the GST amount is interpreted with cost of acquisition of the assets and the portion of expense (Ding, Hellmann and De Mello 2017). The various types of receivables and payable are seen to be stated with the amount of GST included. The net amount of the GST recoverable from payable is included with the current asset or liability statement of the financial position. Groups accounting policies and disclosures is determined with fair value for both non-financial assets and liabilities and financial. The fair value is assessed for measurement and disclosure of material assets such as PPE, intangible assets and inventory. The fair value of equity and debt is determined with reference to the quoted closing price paid at the reporting date. In order to generate a true and fair view of the groups financial position on the consideration of the financial statements has been set out in pages 35 to 90 which are in accordance with Corporations Act 2001(Susmus and Demirhan 2013). Adherence with the qualitative enhancing characteristics of financial reporting Based on the assessment of the information given in the annual report it has been discerned that the total board and committee meetings held in financial year and the meetings attended by the directors included relevant committee members. The group has been further able to attempt to mitigate the risk by a close monitoring of related development and including relevant regulatory bodies which are in compliance with the existing regulations. The faithfulness of the information has been further discerned in related interest of each director in the shares and opinions over such instruments issued by the company within the group and different types of other related bodies which has been addressed by the directors to the Australian Stock Exchange in accordance with S205G (1) of the corporations act 2001 (Brouwer, Faramarzi and Hoogendoorn 2014). The various types of costs incurred by the company including the insurance costs has incurred with relevant officers in defending proceedings which has been seen to be criminal, civil irrespective of the outcomes (Brouwer, Faramarzi and Hoogendoorn 2014). The various types of costs excluding the expenditure is directly attributable with the acquisition of assets. The cost incurred for self-constructed assets has been seen to include cost of material, initial estimate and direct labour wherever relevant. The share baseband system disclosed as for performance rights has been seen to reflect fair value of each right identified with the number of rights granted to the individual shareholders (Schaltegger and Zvezdov 2015). Adherence with enhancing characteristics of financial reporting the comparability aspect of the financial information has been depicted with the using of several types of graphical representation. For instance, the results of operating result have been clearly segregated into EBITDA, NPAT, EPS, operating cash flow and dividends per share. In order to compare the date of the respective factors the data along with its unit has been clearly presented from financial year 2009 financial year 2016. The representation of the data in months shows that the qualitative characteristics of has been able to maintain the time factor (Schaltegger and Zvezdov 2015). In order to maintain the qualitative characteristics of reporting a customer growth factor has been shown on monthly basis using a stacked column chart to represent the data. As per the depictions given by the company the subscribers have been seen with a linear growth from January 2014 2 July 2016. The depictions of the same has been presented with a pie chart for an easy understanding of the data. As for the review of the financial results the company has broadly segregated the results of 2016 with prior year under respective subsections. For instance, the key elements of financial year 2016 has been shown by revenue increase or decrease in 2016 and compared revenue increase or decrease in 2015 (Ding, Hellmann and De Mello 2017). Conclusions The depiction based on Adherence to the objectives of the conceptual framework with its reporting has shown that the company complies with Australian accounting standards (AASBs) which has been further seen to be adopted by Australian accounting standards board (AASB). The financial reports have further depicted with conceptual framework as per Corporation Act 2001. The consideration of the financial statements has been further seen to comply with International Financial Reporting Standards (IASB). It has been further discerned that the group recognises assets as per Level I under fair value hierarchy of AASB 7 and revenues with net amount of the goods and services tax (GST) said in cases where the GST amount has not seen to be recoverable from the taxation authority. The qualitative characteristics has been prominent with using of comparison with previous years financial data and bar graphs. References Brouwer, A., Faramarzi, A. and Hoogendoorn, M. (2014) Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?,Accounting in Europe, 11(2), pp. 235257. doi: 10.1080/17449480.2014.967788. Ding, Y., Hellmann, A. and De Mello, L. (2017) Factors driving memory fallibility: A conceptual framework for accounting and finance studies, Journal of Behavioral and Experimental Finance, 14, pp. 1422. doi: 10.1016/j.jbef.2017.03.003. Kalkhouran, A. A. N., Rasid, S. Z. A., Sofian, S. and Nedaei, B. H. N. (2015) A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises, Global Business and Organizational Excellence, 35(1), pp. 4554. doi: 10.1002/joe.21644. Penman, S. (2013) Accounting Standard Setting: Thoughts on Developing a Conceptual Framework, China Journal of Accounting Studies, 1(34), pp. 157167. doi: 10.1080/21697221.2013.856256. Richardson, P., Dellaportas, S., Perera, L. and Richardson, B. (2014) Towards a conceptual framework on the categorization of stereotypical perceptions in accounting, Journal of Accounting Literature, 35, pp. 2846. doi: 10.1016/j.acclit.2015.09.002. Schaltegger, S. and Zvezdov, D. (2015) Expanding material flow cost accounting. Framework, review and potentials, Journal of Cleaner Production, 108, pp. 13331341. doi: 10.1016/j.jclepro.2014.08.040. Spraakman, G. and Jackling, B. (2014) A conceptual framework for learning management accounting, Accounting Perspectives, 13(1), pp. 6181. doi: 10.1111/1911-3838.12024. Susmus, T. and Demirhan, D. (2013) Creative Accounting: A Brief History and Conceptual Framework, Akademik Bakis Dergisi, (38), pp. 120.