Principles Of Support Essay

Introduction The Health and Social care has many sections or Organisations that provide Healthcare services to people with special needs. Health and social care services use the Philosophy of Careto support vulnerable people by implementing their rights according to the right legislation and codes of practice. The legislation also provides way to protect the service users for harm and abuse. A person-centred approach used by the services ensure individual needs of service users. Although the philosophy of care is used to improve and care for service users yet there is still ethical dilemmas and conflicts that we face. As a care workers in ABC care home we have to do all the required training to always know and do what is expected of us when it comes to protecting service users and use the theories of human development that can help me manage with the considering of social processes to make recommendations for health and social care services to vulnerable people with others professionals. Principl es are simply rules or guideline. In this case we are looking at guideline of support. Principles of support are useful to health and social care settings success. We can apply principles of support to ensure that individuals are cared for by promoting Anti-discriminatory practice. This is by lawful treating every individual with respect, by not treating them less favourable or disadvantaged. (Anti-Discrimination Act 1998. Tasmania). This can achieved by promoting and supporting individuals’ rights. People who need health care particularly long –term care they sometime feel like their dignity and independence is being taken away from them. Principles of support are applied to ensure that individuals are cared for in Health and social care settings by supporting individuals’ beliefs and identities. For example if they are Christians most of them some would be expected to have a need to church. To ensure that individuals are cared in health and social care is by applying the principles of support. Every Individuals confidentiality should be taken ser ious, this is very important in health and social care settings because it relates to personal information about patients. The purpose of a confidential care service is to protect the Patients information and restrict who can access it. The Data protection Act (1998) enforces service users information to be protected. (www.tutorcare.co.uk) Practising  promoting effective communication is another way of applying principles of support to individualism health and social care settings. Communication is a two-way process of interaction between two or more people, this involves sender, massage, medium, understanding and then feedback. (Hodder Education) Support and allow individuals to use technology to support themselves. For example, some services users can learn how to play computer games or other forms of computer related tasks and from there then they can always support themselves playing. (Skills for care) By supporting and allowing risk management and risk taking to increase individuals’ independence and choice. This is achieved by guiding and monitoring services users to get involved in some physical activities. For example playing football, running and others. (Skills for care) 1.2 OUTLINE THE PROCEDURE FOR PROCTECTING CLIENTS, PATIENTS AND COLLEAGUES FROM HARM. Protection in Health and social settings is done mainly in two ways. The first one is to protecting service users from harm and secondly is to safeguard vulnerable people from abuse. So protection in Health and social care is to safeguard from harm or abuse. Harm is damage or injury caused by people or event. Abuse is a violation of individuals’ human and civil rights. Safeguard from abuse is the multi-displinary work done by care services or other Organisations to minimise and manage risk to Adults that could be exposed to abuse. ABC care home Staff should to know who is behind enforcing the philosophy of care and how it’s applies to protect the entire ABC care home staff and the care home. To Protect ABC care home staff and anyone else that might use the services ABC Carers have to get induction and training when they start work. This is to ensure that ABC Carers have enough knowledge about ABC workplace. This is finding out information and facts for me to settle in ABC care home. This includes codes of practice, rules and regulations that run the care home hence protecting service users and one else that can come to the premises. Training can help Carers to protect service users at ABC care home form harm by learning how to manual handle. This is using my bodily force to lifting, lowering, pushing, pulling or caring service users within the care home. The regulation that covers manual handling is. (The Manual Handle Operations Regulations 1992. amended 2000). This will enable ABC Carers to use the right equipment for the task and use  good handling technique to move the service users and this will reduce risk harming Service user. (www hse.gov.uk). According to (care and the registered manager’s award book) training has to be effective. For this to happen the effective training cycle was created and it has to be fully followed for effective training to be achieved. The cycle involve Identifying training needs, establish training objectives, developing training activity, deliver training activity, check training objectives made and measure improvements. For training to work effectively with in the ABC care home, Trainers have to ensure that they are using every part of the cycle step by step. This will not only benefit ABC care home but it will help focussing on the right service user for the right reason hence this leading to the desired outcome of training. (Health care and the registered manager’s Award). To be able to protect vulnerable people in ABC care home Carers have to make sure that their personal hygiene is up the standards of Health and social care settings. Hygiene can be achieved in appearance, dressing, behaviour and personal cleanliness. Due the fact that caring for vulnerable people in ABC care home involves serving food. Every staff that deals with serving food has to be clean so that they do not contaminate service users’ food and this can reduce service users from being food poisoned. More to that, ABC care home carer need to know about food hygiene. Food hygiene involves washing hands when starting work, after the use of the toilet, between handling cooked and raw food, after sneezing and so on. (http:/wwww.midsussex.gov.uk/8170.htm). T his can minimise the chances of contaminating food that Carers could be handling. Food hygiene rules of food refrigeration have to be followed, food should not be overloaded or packed tightly, hot food should never be placed in the refrigerators, clean the refrigerators regularly, separate cooked food from raw, check food temperature control. To protect everyone at ABC care home from harm Carers should follow the Health and safety at work Act (HASWA) 1974 Regulations. This act was created to ensure that health and safety at workplace was less risky of harm and injury. Secondly, ABC Carer should apply the reporting of injuries, diseases and dangerous occurrences to the health and safety Executive or local Authority. (RIDDOR) 1995. Furthermore, Management of Health and Safety at work Regulations (MHSWR) 1999. The regulation needs employers and managers to do risk assessment in work place. The application  of this Regulation can help reduce hazards. (Health and social care Diploma) The Disability Discriminating Act (DDA) 1995. It puts responsibility on employers to make sure that people with disability can get safe access and exit from the workplace. (Health and social care Diploma) Another Regulation that can really be useful in a care home is (COSHH) 2002. This means the control of substances Hazardous to Health. It provides a framework to reduce the risk to Health and safety in association with hazardous substances. (Health and social care Diploma). ABC carer should know a few techniques about first Aid. First Aid is the first help given to sick or injured person until full medical treatment is available. This will enable Carers to help service users in case of emergency. For example if a service user is unconscious and breathing they should be placed in the recovery position and so on. Carers in ABC Care home should use the Whistle Blowing Policy; (www.gov.uk/whistleblowing) If a member of staff in ABC care home is miss treating service users or other Carers it’s Carers’ job to report the crime to the manager or local council depending how big the problem is. Appling the Medicines Act 1968 would minimise the risk to service users in ABC care home by giving medicine to the right service user, right time, right medication, right dosage and route. (legislation.gov.uk). 1.3 ANALYSE THE BENEFIT OF FOLLOWING A PERSON CENTRED APPROACH WITH THE USERS OF ABC CARE HOME. The person centred approach was developed by Carl Rogers (1902-1987) a Psychologist. This was mainly in relation to the therapist and the client, he named it the client centred approach then later he renamed this theory a person centred approach because he wanted to minimise the individuals’ Autonomy. He developed a person centred approach as a way of counselling and psychotherapy. This approach is applied essentially as a Non Directive. Following a person centred approach in ABC care home would help in developing a service user focused service by ensuring that their needs are fulfilled. For example, Health care workers have to provide assistance to the disabled people by doing things for them that they can’t do themselves. For example, some disabled people can’t bath themselves in this case caretakers have to bath them. Using a person centred approach in ABC care home could help to find out Areas to be improved within the care home. This is by care staff in ABC home ensuring  that every individuals’ need is given the right solution. For example, the right wheel chair for different types of disability. Applying a person centred approach in the ABC home can help users to plan ahead for their lives. Care workers can support users achieve their long term goals. This is making sure that service users are well fed and given medication if they are sick to maintain a good health. Using a person centred approach in ABC care can enable users to have choice and control of their own lifestyles. (metro.gov.uk). For example, service users can decide what type of clothes they want to wear. 1.4 Explain ethical dilemmas and conflict that may arise while providing care, support and protection to users of health and social care services. The Ethical dilemma is ‘a situation in which a different choice has to be made between two or more alternatives, especially ones that are equally undesirable’. (Oxford dictionary 2012). The ethical dilemma that has been faced by ABC workers when caring for Mrs. M is that she has acute pains and painkillers prescribed by the doctors are not working due the fact that she likes drinking whisky that she has failed to cut down and this is affecting the painkillers from working. The conflict in Mrs. M’s situation is that painkillers are needed to be taken to reduce the pain she is having but the whisky Mrs. M likes taking is stopping the painkillers from working. 2.1 Explain the implementation of polices, Legislation, regulations and codes of practice that are relevant to own work in ABC care home. A Cording to the Oxford dictionary (2010) a policy is ‘a course of actions, as of a government, political, or business, intended to influence and determine decisions, actions, and other matters’. Every Child Matters is one of the policies used in ABC care home for children welfare. (education.gov.uk). every child matters policy’s aim is to ensure that children are healthy. ABC care workers should make sure that children have good physical and mental health by giving them food, encouraging children to have enough exercises and giving them medication when they are sick. In ABC home Children are safe under the Every Child Matters policy. (education.gov.uk). The policy’s aim is to protect children from harm and neglect. Caretakers in ABC home should care for the children by giving the love and ensuring that their needs are  fulfilled. For example, washing their clothes. etc. Care staff in ABC should follow the Healthy and Safety at work act 1974 to minimise harm to children. For example, following (RIDDOR 1995) ABC care takers should report injuries, diseases and dangerous occurrences the Healthy and Safety Executives to so that cases can be followed and investigated to prevent future injuries, diseases and so on. Children should make a positive contribution by engaging in community activities and being part of Society. (education.gov.uk). ABC Care staff should ensure that children are not anti-social and not doing any Crimes. The ABC home staff should encourage children to go school so that they don’t end up is gangs. More to that, Quality protects is another policy that was created by the Department of Health in 1998. (www.rip.org.uk) Quality protects’ aim is to support Local Authorities in transforming the way they manage and deliver Children’s Social services. One of the Quality Protects’ aims in ABC care home is to make sure that Children get a bond to ABC carers enabling safe and effective care for the period of Childhood. For example, there should be a father and son relationship between a Male carer and a boy service user. Secondly, ABC carers must protect Children from emotional, physical and sexual abuse and neglect. ABC Carers should not verbally abuse Children or beat then and ABC carers should do (CRB) checks before they can be employed by ABC care home so that children can be in good hands. Etc. Legislation. The rehabilitation of offenders Act 1974. (legislation.gov.uk). The Act would help service users in ABC care home who have committed crimes to be rehabilitated by enabling criminal convictions with some exceptions to be spent or ignored after a rehabilitation period. For example, crimes committed by mentally sick service users could be dealt with differently. Human Rights Act 1998. (Elizabeth et al. 2010). The Act protects rights given under the European convention on human rights. This Act points out that everyone has a right to live. In the ABC care home under the Human rights Act 1998 (equality humanrights.com) service users should be given a chance to live their lives the way they want and their needs should be fulfilled. Under this Act the right to live means giving service users food, medication and shelter. etc. The Human right Act 1998 protects ABC service users from slavery and forced labour. No service users should be treated  like a slave, ABC carers should not force use rs to do unpaid work around the ABC care home. ABC carers should not discriminate against service users under Human rights Act 1998. Carers should treat every service user the same regardless of where they are coming from. Carers should tolerate and respect Users cultures and religions. No service users shall be punished without law. (Equality humanright.com) ABC care workers should not beat or give any other punishments to service users without court proceedings. Codes of practice (Skills for care). According to skills for care website Codes of practise is â€Å"a list of statements that describes the standards of professional conduct and practice required of social care workers as they go about their daily work†. The code of practice help to protect service users in ABC care home (Skills for care) by protecting their rights and promoting the interest of service users and Carers. ABC carers can do this by treating everyone as an individual, respecting their cultural beliefs and religions, supporting and maintaining dignity and privacy of users. 2.2 Explain how Local policies and procedures can be developed in accordance with national and policy requirements. Local policies are principles of action developed by individual care homes to help safeguard service users from abuse. These principles are developed according to the service users the care home is caring for. For example some children’s care home principles differ from the elderly ones. Policies and procedures when developed they give employers and employees guidelines for fair and legal treatment to every service user in an organisation or care home. Policies create rules of how to run care homes and policies give ways how policies could be implemented within the care home. (www.ehow.co.uk). National policies are principles of action proposed by the government to help safeguard service users in statutory, private and voluntary organisations all around the country. ABC care home would implement the protecting patients from avoidable harm policy. (www.gov.uk/government) by using the five domains obtained from the three part definition of Quality First which states that; Quality care consist of: effectiveness, patient experience and safety. The five domains from the definition are: Preventing people from dying prematurely, ABC carers can prevent people dying prematurely by doing risk assessment, this can help find hazards within the ABC care home that could be life threatening. For example faulty electric switches, sockets and cables could be found by risk  assessing and fixed to ensure that the ABC care home is safe for service users. The second domain is enhancing quality of life for people with long term conditions (www.gov.uk/government). In ABC care home employers can help improve quality of lives of service users with long term conditions by giving them healthy food and encourage them to do exercises so that they can stay fit. Thirdly, help people to recover from episodes of ill health (www.gov.uk/government). With the ABC carers can help service users to recover from ill health by giving patients their medicine on time and by ensuring that doses are finished in the advised time. etc. Treating service users with respect, dignity and compassion policy. (www.gov.uk/government). ABC carers should treat service user with respect, this is by knocking on service users doors to get permission from them before cares can enter. ABC carers should treat service users with dignity and compassion. ABC carers should ensure that service users are not abused and should enable service users to maintain the highest level of independence, choice and control. For example, ABC carers should ask services users what type of food they want to eat by offering users food options. â€Å"Improving care for people with dementia policy†. This policy is implemented in ABC care home by increasing diagnosis rate for people with dementia because there is a low diagnosis for people with dementia in England as whole. For example invest more money in ABC care home to improve the project by buying better toolkit to ensure that ABC employers and employees provide a better service. 2.3 The Care Standard Act 2000 was put in place by the government on 20th July 2000 and came into effect April 2002. The Act was made to help reforming the regulatory system for care services in England and wales. These services include: residential car e homes, children homes, nursing homes, domiciliary care agencies, fostering and so on. The Care Standards Act 2000 aims were to extend the regulation of social Care from two white papers published by the Government in 1998 and 1999 entitled â€Å"Modernising Social Services and Building for the future†. (www.scie.org.uk) The Act established a new independent regulatory body for Social Care, private and voluntary health care services in England known as the National Care Standards Commission (www.scie.org.uk). This was to ensure that improvements in care through the Act’s triple functions of inspections, regulation and reviewing all Social Services. â€Å"The Act established the General Social Care Council† (GSCC). (www.scie.org.uk)To  regulate the quality and standards of Staff working in Social Care but was replace by the Health Professions Council (HPC) from August 2012. Another Act that helped in Social Care settings is the Safeguarding Vulnerable Group Act 2006. The Act is an important part of a bigger programme of work. It spreads across Gov ernment departments and it is created to solve the failures found by the 2004 Bichard inquiry from the Soham murders. Recommendation 19 of the Bichard inquiry report states that; ‘new arrangements should be introduced requiring those who wish to work with children, or vulnerable Adults to be registered. The register would confirm that there is no reason why an individual should not work with these clients’. (Safeguarding Vulnerable group Act 2006 fact sheet). The Act formed a body called the Independent Barring Board (â€Å"IBB†). The IBB establishes and maintains children’s and Adults’ barred list. The Act points out offences and writes down penalties for not complying with the Act. For example if a door is meant to be kept locked and the Manager opens it he could get fined 5000 pounds or six months imprisonment if Inspectors find out. The No Secrets policy document has guidelines on developing and implementing multi-Agency policies and procedures to protect vulnerable adults at risk of abuse. One of the No secrets principles is to recognise people who are unable to take their own decisions or protect themselves, their belongings or bodily integrity this helps to adults at risk of being abused. No Secrets’ â€Å"getting the message across† states that when it comes to employment people convicted of big offences do not have the protection of the Rehabilitation of offenders Act 1974 this could help stop adults being abused. The policy defines who is at risk, what way and what action to be taken when abuse happens to vulnerable people. The policy defines abuse as â€Å"a violation of human rights by any other person or persons†. REFERENCES https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/194272/No_secrets__guidance_on_developing_and_implementing_multi-agency_policies_and_procedures_to_protect_vulnerable_adults_from_abuse.pdf http://www.legislation.gov.uk/ukpga/2006/47/pdfs/ukpga_20060047_en.pdf http://www.scie.org.uk/publications/guides/guide03/law/standards.asp https://www.gov.uk/government/policies?departments%5B%5D=department-of-health

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While these battles seemed everlasting, African-Americans were more persistent than ever in theirRead MoreCultural Impacts of the Civil Rights Act1357 Words   |  6 Pagesthe Civil Rights Act† Abstract Cultural Impacts of the Civil Rights Act Until the eighteenth century Civil Rights and Liberty’s were taken advantage of as a American. Observation in our judicial system cited within the paper suggest that our civil rights in America has improved and continue to evolve to this day. Cultural Impacts of American Civil Rights laws In recent years, a great deal has gone into fair treatment of all. As history serves, there was a great civil rightsRead MoreDiscrimination At The Modern Civil Rights Era Essay1539 Words   |  7 Pagesdeal with discrimination anymore. Don’t get me wrong, our country has grown so much over the years when it comes to tackling discrimination in the workplace. It’s just unfortunate that it’s just not natural for organizations and companies to naturally be ethical and moral when it comes to their treatment of their potential applicants or current employees. There are still cases of discrimination currently in our society. It may not be as severe compared to before the modern civil rights era, but discriminationRead MoreV. Bank Of America Corp Essay935 Words   |  4 Pagesemployees in the United States must adhere to Title VII of the Civil Rights Act of 1964. This act prohibits discrimination in employment-related matters and is administered by the Equal Employme nt Opportunity Commission (EEOC) (Canas Sonkak, 2014). In Calibuso et al. v. Bank of America Corp. et al. Judy Calibuso filed a complaint against Bank of America with the EEOC in January 2007. Case Law Overview Calibuso et al. v. Bank of America Corp. et al. was a gender case that was filed in U.S. DistrictRead MoreEssay on Rhetorical Analysis of Jfk Civil Rights Address862 Words   |  4 PagesThe Civil Rights Address was one of the most influential speeches President John F. Kennedy has ever presented to the American people, and was one of many of his many accomplishments during his presidency. America was experiencing racial discrimination and racial inequality, and Americans needed a leader who would unite them. John F. Kennedy was a sincere, honest, inspirational individual whose duty was to influence equality to Americans. President John F. Kennedy’s address inspires and pulls onRead MoreThe Civil Rights Act And Voting Rights1665 Words   |  7 PagesGrowing up in America, children are taught by their grade school teachers to be proud of being American. 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Air Cargo Article Critique Free Essays

China Airlines is facing a fine of up to $85,410 in US dollars for transporting 15 barrels of iridium 192, a class 7 radioactive material, without the proper permit.   In addition to the source cited here, this article can be found in a variety of publications and sources including Google Finance, since China Airlines (TPE:2610) is a publicly traded company. The barrels were kept in a warehouse from February 23rd to February 26th when the airline made application to and received approval to transport radioactive material from the Atomic Energy Council. We will write a custom essay sample on Air Cargo Article Critique or any similar topic only for you Order Now Employees at the Taiwan Taoyuan International Airport found relatively low radioactive levels of the iridium isotope which was being transported to Singapore from the United States.   The destination and intended use of the material is not known.   Iridium 193 is used to detect weaknesses in metal pipes, in radiotherapy, and in radiation treatment of certain cancers. This article underscores the importance of airline industry regulation of hazardous material transportation.   The article also underscores the importance of consistency in inspection and detection techniques in international airports. Since levels of radioactivity were low, perhaps employees in U.S. airports found no cause for concern.   It was probably assumed that the airline had the proper permit for handling and transporting the iridium. It is reasonable and correct for the Atomic Energy Council to levy a fine for not having the proper transportation permit.   However, the Council needs to work with cargo carriers, international agencies, and airports to develop uniform inspection and detection protocols. Inspection techniques should have examining transport licensing and permits as an objective.   Detection techniques should have determining acceptable radioactivity levels as an objective.   The techniques should have safe and timely transport of materials as a common goal. Reference CAL TO BE FINED FOR TRANSPORTING RADIOACTIVE MATERIAL WITHOUT PERMIT. (March 6, 2009). AsiaPulse News. Retrieved March 10, 2009, from General OneFile via Gale. Google Finance.   China Airlines Ltd.(Public, TPE:2610) Retrieved March 10.   2009, from http://www.google.com/finance?q=TPE:2610 How to cite Air Cargo Article Critique, Papers

Standard of Lease IAS 17-Free-Samples for Students-Myassignment

Question: Criticise the extent to which the discussion on practical implications of new accounting for leases presented by Churyk, Reinstein and Lander (2015) considers two fundamental characteristics of financial information stated in the AASBs Framework for Preparation and Presentation of Financial Statements. Answer: Introduction: The present study is based on the current lease standard IAS 17 which has been surrounded by criticism for resulting in unfaithful accounting where the comparability amid the commercial firms is not clear. With the objective of overcoming the issue, the IASB and FASB have undertaken the decision of presenting the new lease standard. As stated in the exposure draft of the new standard, the most obvious modification is that the distinction amid the operating and finance lease will be removed which states that all the lease transactions would be represented in the balance sheet (Warren, 2016). Such proposal has been surrounded by criticism since it will be having consequences for companies. The objective of the current study is to understand the consequences and criticism facing the new lease standard that would have impact on the companies making the use of the IFRS and to understand if the companies have performed any preparations. Discussion: Leasing is internationally considered as the element of source of financing and hence, lease accounting standards of highest quality is required. Presently, all the listed companies are required to follow the rules of the accounting standards that is issued by the international accounting standard board. IASB is considered as an organization whose chief purpose is to create a solitary set of high excellence and internationally recognized reporting standard known as IFRS (Lim et al., 2014). When IASB and FASB together launched the project of convergence in 2002 a significant step was taken towards the global international harmonization of the accounting. IAS 17 categorizes the lease as the either operating of the finance. The alteration among the two leases is that the business lease results an asset and a liability on the balance sheet whereas the operating lease is solitary revealed as the expenditure in the footnotes. The finance lease might be equated to the debt financed purchased while the operating lease could be equated to the consistent rental contract (Cheng, 2015). The IAS 17 enables the companies to assess the lease transactions themselves to classify the contract of lease. IASB lay down the guidelines regarding the recognition of the finance lease. But the criteria is considered to be ambiguous and to achieve the precise organization they could be exploited. This is probable to incur with the present standard of lease as the businesses that have inducements to categorize lease agreements as the operating instead of finance in the exposure draft (Barone et al., 2014). Therefore, by classifying lease contracts as the operating, companies will be able to get assets while maintaining an unaffected structure of debt and hence make the organization seem financially sturdier. Though every companies makes the use of the leasing as the means of obtaining access to the assets, they kind and the amount of assets which they lease along with the terms and structure of these contracts vary considerably. For instance, a proficient services firm leases cars and business offices, utilities of the company etc. all have different characteristics terms, regulatory frameworks, risk and economies (Collier, 2015). As an outcome of this different implications might originate for different industries at the time of adopting new lease standard. The proposed changes that has been bought in the lease accounting states that financial users will be able to remain dependent on the entitys leasing transactions. However, the changes in the lease accounting is considered to be controversial topic since there are probable consequences for the companies implementing IFRS (Osei, 2017). On introducing the new lease standard, all the lease transactions particularly the short term leases will result in right to use asset and the liability as well. As a consequence of this, the balance sheet of the impacted companies will increase and will offset the changes on the vital financial ratios. Such kind of consequences have been investigated prior to the publication of the exposure draft. Commercial firms having substantial amount of operating leases might therefore be anticipated to have their balance sheets and the vital financial ratios to be impacted by the introduction of the new lease standard. In the recent study of Gimbar et al., (2016), a further evidence have been portrayed that a capitalization of the operating lease would result in essential impact on the vital financial ratios. Nevertheless, companies have noticed that the consequences would be highly restricted to the retailing industries. The reason behind this is that retailers generally lease large sum of property. Cheng, (2015), has investigated exposure draft and has reported that lower turnover ratio, lesser return on the capital and increase in the lower debt to equity ratio could create an impact on the abilities of the companies to receive a bank financing. In the comment letters issued to the IASB and FASB, impacted companies have stated their concern regarding the new lease standard. In less than the period of four months following the publications of the exposure draft a large number of comment letters were received. Overall, negative criticism were stated towards the change. The cost of leasing would ultimate lead to an increase and might outweigh the benefits (Riley Shortridge, 2013). Concerns were issued regarding the worsening financial ratios, that might decorate the rating of the company and would become harder for the companies to receive credits and undertake the investments. Indeed, the main criticism concerning the new lease standard have placed emphasis on the capitalization of the operating lease since this would increase the structure of debt and balance sheet of the companies. As stated by Grenier et al., (2015), it is expected to have an increase in the balance sheet by 100 per cent. This would represent that the companies might have to negotiate the current structure of debt covenants to exclude the contracts of lease. Additionally, organizations have stated their concerns regarding the new lease standard as it would make it harder to receive credits. There has been a discussion regarding inclusion of the representative in the lease agreements on the balance sheet. Criticism has also been pointed in the direction of the short-term lease. Some firms have believed that the existing bright lines in the classification amid the operating and finance will be replaced by the new one since firms will start curbing the terms of lease so that it can take advantage from the short term lease that corresponds to the present operating lease (Marshall, 2016). Auditors have criticised the fact that the lease-term must decide whether or not the asset is identified on the balance sheet. As an example the auditors have represented that absurd consequences of the short term lease would have consequences on the financial statement. Numerous companies have stated their concern that the new lease standard would change the behaviour of lease and some assets would instead be purchased (Lantto, 2014). Nevertheless, it was reported that organizations would continue their activities of leasing that is unaffected of the new standard of lease, this is because lease reasons comprise of the economic nature along with the optimization of the cash flows and flexibility. Furthermore, organizations have stated their criticism on the new standard of lease because this would lead to an increase in the administrative burden in a considerable manner. Efforts made in the educations of the new standard of lease, new system of IT, changes in process system and increase amount of expenditure in the consultant fees is considered to be the common examples. This is additionally supported by the Bohuov, (2015), that have criticised the new standard of lease for being very complicated. It has been arguably put forward that with large number of lease agreements, companies would have to invest large sum in the new system of IT. This would also result in increased amount of time management because more detailed estimations concerning the liability of lease and right to use the asset should be conducted in respect to IAS 17. Nevertheless, the standard of lease has also received comments of positive nature. According to the Hewlett-Packard (HP) have admitted that currently there prevails an issue with the IAS 17 and the classification of the lease contracts have been done in an unfaithful manner. As stated by HP, it is encouraged to alter the lease accounting but instead by improving the current standard. As stated by Grenier et al., (2015) in the leasing paper have bought forward the argument by stating that the changes in the lease accounting is motivated but also removes the subjective elements. However, in contrast to the HP, he agrees with the IASB that a completely new standard is needed. Conclusion: Replacing the present standard of lease, IAS 17 eliminates the likelihood for the firms to select among the operating leasing and finance leasing. In the forthcoming time, all the leases would be categorized as finance, that suggests that the lease would be identified as the asset and the liability on the balance sheet. The changes concerning the lease standard is essential to attain the better amount of comparability amid the businesses and lessen the misuse of the rubrics of accounting. Though, the procedure of setting standard has been characterised by the disagreement, criticism and postponements which makes that replacement of IAS 17 is considered to be debated subject. Reference list: Barone, E., Birt, J., Moya, S. (2014). Lease accounting: a review of recent literature.Accounting in Europe,11(1), 35-54. Bohuov, H. (2015). Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?.Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis,63(2), 507-514. Cheng, J. (2015). Small and Medium Sized Entities Managements Perspective on Principles-Based Accounting Standards on Lease Accounting.Technology and Investment,6(01), 71. Collier, P. M. (2015).Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Gimbar, C., Hansen, B., Ozlanski, M. E. (2016). The effects of critical audit matter paragraphs and accounting standard precision on auditor liability.The Accounting Review,91(6), 1629-1646. Grenier, J. H., Pomeroy, B., Stern, M. T. (2015). The effects of accounting standard precision, auditor task expertise, and judgment frameworks on audit firm litigation exposure.Contemporary Accounting Research,32(1), 336-357. Lantto, A. M. (2014). Business involvement in accounting: A case study of international financial reporting standards adoption and the work of accountants.European Accounting Review,23(2), 335-356. Lim, S. C., Mann, S. C., Mihov, V. T. (2014). Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Marshall, D. (2016).Accounting: What the numbers mean. McGraw-Hill Higher Education. Osei, E. (2017). THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB), AND THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) SINGS SIMILAR TUNE: COMPARING THE ACCOUNTING TREATMENT OF NEW IFRS 16 WITH THE IAS 17, AND THE NEW FASB MODEL ON LEASES.Journal of Theoretical Accounting Research,13(1). Riley, M. E., Shortridge, R. T. (2013). Proposed Changes to Lease Accounting under FASB's Exposure Draft.The CPA Journal,83(6), 28. Warren, C. M. (2016). The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16).Property Management,34(3).

Paradise or Hell Conflicting Images of the Post

The peculiarities of the post-colonial world have been discussed in many historians, sociologists, and political scientists. However, they can also be examined by looking at literary works that describe the experiences of colonizers and those who were colonized.Advertising We will write a custom essay sample on Paradise or Hell? Conflicting Images of the Post-Colonial World specifically for you for only $16.05 $11/page Learn More This paper will focus on the novel Things Fall Apart written by Chinua Achebe and Margaret Atwood’s poem Progressive Insanities of a Pioneer. These works show how colonial forces can impact community and how people can perceive the world that is new and probably hostile to them. Although these novels differ significantly in terms of genre and themes, they can both show us that post-colonial world combines the images of both paradise and hell. Overall, these authors show that these communities could have become a much bett er place to live if settlers and native people tried to understand the values and ideas of one another. This problem is still relevant to contemporary societies that try to overcome the legacies of colonialism. In the opening chapters of his novel, Chinua Achebe portrays a village that is not affected by Western culture and civilization. The action begins just before the arrival of European missionaries. For instance, this is how the author describe the nature, â€Å"he loved this season of the year, when the rains stopped and the sun rose every morning with dazzling beauty. And it was not hot either because the cold and dry harmattan wind was blowing down from the north† (Achebe 2).Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Such a description can imply that it is an idyllic community that is not affected by any external forces. It may be an exaggeration to call it paradise, but such associations can arise. It reminds readers of such things as peace and freedom. However, at the same time, they can see that violence is imbedded into the culture of this community. For example, one can mention Ikemefuna, a boy, who was taken as a hostage and subsequently killed by Okonkwo for the alleged crime of his father. This boy became attached to Okonkwo, but the laws of this tribe obliged Okonkwo to kill this boy. To some degree, this hostility between the two villages mirrors contemporary ethnic conflict in Nigeria. As it has been noted by Rotimi Suberu, Nigerian population is comprised of many ethnic groups that may differ in terms of religion, language or income level (12). This is one of the reasons why ethnic conflicts occur in Nigeria. The main tragedy is that in many cases, innocent people such as Ikemefuna suffer from these hostilities. These examples show that Chinua Achebe gives a conflicting portrayal of the community in which his characters live, and it does combines the elements of paradise and hell. Furthermore, the problems that the author refers to in his novel may manifest themselves in contemporary Nigeria. In turn, Margaret Atwood focuses on the experiences of British colonizers in Canada. At first glance, it seems that the opening lines of her poem describe the sensation of freedom, happiness, and serenity.Advertising We will write a custom essay sample on Paradise or Hell? Conflicting Images of the Post-Colonial World specifically for you for only $16.05 $11/page Learn More This is how the author describes the feelings of this individual, â€Å"He stood, a point on a sheet of green paper proclaiming himself the centre with no wall, no borders†. (Atwood, 60) Yet, the readers can also notice that this person is by no means happy. The first thing that he says is â€Å"let me out† (Atwood, 60). Such an outcry is hardly compatible with the idea of paradise. One can see that the coloni zer desperately tried to protect the fruits of his labor and feared virtually everything. In fact, he believed that even nature was hostile to him.Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Furthermore, Atwood intentionally uses the personal pronoun â€Å"he† in order to emphasize the idea that Canadian colonizers built a patriarchal society in which women were denied access to any positions of power. Apart from that, one can notice that native people are not present in this poem, and their voices are silenced. Overall, Margaret Atwood describes the complex and rather conflicting experiences of British settlers in Canada. These people were trying to establish a new society that could become a better place to live. However, at the same time, they felt rather insecure in these lands. Thus, to some degree, this poem may describe a promised land, but it is full of fear and anxiety. This is the main paradox of colonial experiences. These literary works have other details that refer to the images of paradise and hell. In his novel, Chinua Achebe describes people who adopt a very respectful attitude toward nature and animals. Igbo people tended to describe and explain various natural phenomena with the help of animal stories. Moreover, some of the animals were even revered such as the royal python (Achebe 138). It was inconceivable for Okonkwo that Europeans missionaries could dismiss this tradition. To a great extent, this cultural practice can conjure up such an image as the Garden of Eden in which people did not separate themselves from other animals and lived in harmony with one another. The main tragedy is that they did not show similar respect to the dignity and life of other people. Again, one can mention the innocent boy Ikemefuna who was killed only because he was a member of a different tribe. Thus, it is clear that this tribal society had many flaws even before the arrival of European settlers. However, colonization made the situation worse because it completely dehumanized local people. Chinua Achebe shows that Europeans did not attach much importance to this tradition, beliefs, and value system of the local people. In their opinion, such beliefs were typical of the so-called uncivilized nations. The problem is that the world described by the author is full of hostility and violence that are aimed against the outsiders. Everything that did not reach their standards of conventionality was rejected. Both Africans and European settlers did not even try to understand the values of one another. Certainly, one cannot argue that the culture of Igbo people was perfect, but it could not be dismissed entirely as it was done by European missionaries. This is one of the reasons why post-colonial world is still ridden with conflict. Margaret Atwood’s poem gives readers a different insight into this problem. The thing is that she does not even mention those people who lived in Canada before the arrival of British settlers. A person, whom she describes, believes that he is the centre of the world. It does not occur to him that there could be other people living in this land. It should be noted that this person lives in an environment that was utterly new to him. For instance, Mary Atwood writes, â€Å"Things refused to name themselves; refused to let him name them† (60). On the whole, this quote suggests that colonizers did not even try to talk to local people in order to learn more about this place. Settlers could believe that local were either too primitive or hostile to them. Thus, one can say that the newly created community was very segregated. More importantly, native people were practically excluded from this community, and their presence was disregarded. The problem is that nowadays Native Canadians are underrepresented in public life. So, despite the fact that Margaret Atwood focuses mostly on the life of colonial society, her poem points to the challenges faced by the post-colonial society. These authors also show how damaging the impact of colonialism can be. Okonkwo, the main character of Achebe’s novel resists changes that are brought by European settlers. He believes th at new customs, traditions, especially religion will deprive him of his social status and respect of other people. This is why he commits suicide when Igbo people refuse to support him in his struggle against European missionaries. The person described by Margaret Atwood feels extremely insecure and alienated. His attempts to create an orderly life eventually lead to insanity. Thus, one can say that in both cases, colonialism produced damaging effects on individuals. The legacies of these experiences are palpable nowadays. Certainly, colonial and post-colonial societies could not become an earthly paradise; however, many of their internal flaws could have been eliminated if Europeans and local people tried to accept the humanity and dignity of one another. Unfortunately, this was not done. Surely, one cannot say that post-colonial countries resemble hell, but conflict, injustice and inequality are almost inseparable from them. In part, these social problems are the legacies of colon ialism. Overall, these literary works can be related to the field of post-colonial studies and some of its theories. One of them was developed by Edward Said in his book Orientalism. In particular, this author argues that Western scholars, especially historians often overlook the experiences of those people who were colonized (Said 125). In his opinion, very little attention is paid to their values and perceptions. In fact, they were considered to be primitive and irrational. The popularity of Chinua Achebe’ novel can be partly explained by the fact that he was one of the first authors who gave voice African people. This novel enabled readers throughout the world to see how Igbo people viewed their colonial experiences and how they responded to them. Edward Said also believes that Western colonizers immediately labeled non-western communities as backward, wild and unenlightened (Said 12). As it has been noted before, the folklore of Igbo people included a great number of anim al stories and colonizers perceived it as a sign of backwardness. Additionally, European settlers could not accept the idea that other nations could have different political structures. For example, they believed that tribal communities were essentially primitive. People can long debate whether this argument is right or wrong; yet, the main issue is that Europeans immediately tried to impose their political structures on native people and in this way they disrupted local communities. Apart from that, according to Edward Said Westerners could not accept the way of thinking and lifestyles of the local people (Said 125). For instance, they could not understand people who attached very little attention to property rights and land ownership. In part, this idea is reflected in Margaret Atwood’s poem. British settlers could not imagine the world with â€Å"no walls† or â€Å"no borders† (Atwood 60). The life of aboriginal people was not acceptable for them. More import antly, they became convinced that these communities were primitive or at least underdeveloped. Later, these beliefs were advanced with the help of propaganda. Thus, these two works should the perceptions of aboriginal people and colonizers. Admittedly, these experiences differed immensely, but the main issue is that they did not even try to communicate with one another. The main problem is that such misunderstanding is typical not only of colonial world, but also of the post-colonial societies. The communities that are influenced by the legacies of colonialism still struggle to reconcile the interests and views of Western-European settlers and native people. Such works as Things Fall Apart and Progressive Insanities of a Pioneer can help both sides better understand this conflict. This discussion suggests that the world described by Chinua Achebe and Margaret Atwood may seem serene and peaceful at first glance. However, by taking a closer look at this world, one can see that it is f ull of hostilities, violence, and insecurity. The authors describe different cultures and countries, but in each case, people are alienated from one another. More importantly, they realize that their conventional lifestyle is threatened. Maybe, it is an exaggeration to call these experiences hell, but they have a very adverse influence on them. Okonkwo commits suicide because he is no longer a leader of the community, while the unknown settler described by Margaret Atwood is driven into insanity. The main problem is that native people and colonizers did not make any effort to understand one another. Unfortunately, this problem often manifests itself in the modern, post-colonial world. Works Cited Achebe, Chinua. Things Fall Apart, New York: Anchor, 1994. Print. Atwood, Margaret. Selected Poems, 1965-1975, Berkeley: Houghton Mifflin Harcourt, 1987. Print. Said, Edward. Orientalism, New York: Vintage Books, 1979. Print. Suberu, Rotimi. Federalism and Ethnic Conflict in Nigeria, New Yo rk: US Institute of Peace Press, 2001. Print. This essay on Paradise or Hell? Conflicting Images of the Post-Colonial World was written and submitted by user DamageC0ntr0l to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.