Monday, May 25, 2020

Child Abuse At Saudi Arabia - 1901 Words

Child abuse started when the humanity began. Every society has number of abusing situations for children. According to Dictionary.com, child abuse is â€Å"mistreatment of a child by a parent or guardian, neglect, beating, and sexual molestation†. In other words, child abuse is treating a child badly emotionally, as well as neglect and physical and sexual treatment. Historical stories and Islamic literature have mentioned a child maltreatment practice that considers as a big risk on children’s lives. Even though child maltreatment was happening in Saudi Arabia, it didn’t have enough evidence. In 1990, Saudi Arabia received the first report about child maltreatment. As a result, in 1996 Saudi Arabia connected with the Organization of the†¦show more content†¦The first step of progress was to establish new legalization to protect children. Also, awareness programs were provided by national media to give more explanation about child maltreatment. In addit ion, there were teams in the hospitals to serve children who were abused (Qayad, Inam, Al Eissa, Al Buhairan, Noor, 2012). The purpose of my topic is to spread awareness among the community, to give useful information for people who do not know enough about child abuse, and to decrease the number of victims from abuse. Therefore, the purpose of this paper is to elaborate on child abuse in terms of its definition, history in Saudi Arabia, causes, signs and impact, as well as types of child abuse. Phenomenon and factors of child abuse The World Health Organization (2006) defines child abuse as follows: â€Å"Child abuse or maltreatment refers to the physical and emotional mistreatment, sexual abuse, neglect and negligent treatment of children, as well as to their commercial or other exploitation† (What is the source - ? p.7). There are many factors which cause child abuse. The most important factors of this problem are families, social, and personal causes. The first factor of child abuse is families. Abuse cases usually occur in families who apply some of these states: poverty, lack of education, serious marital problems, unemployment,etc. Tucker and Rodriguez report that unstable and

Wednesday, May 6, 2020

The Good and the Bad of the 1920s - 909 Words

Although the 1920’s is often categorized by widespread prosperity and pleasure, there was no lack of tension. Struggles revealed themselves between those who were beginning to form a new approach to the world, and those who wished to stick to traditional ideals. The rise of consumerism, technological advancements, and conditions in a post-war society all caused America to change in different ways; leading to either support of this change or a desire to preserve the past. As both sides fought to have their way, this strain regarding the role of women, rights of minorities, religious teachings, and the growth of industry manifested itself in a variety of ways, including physical violence and government legislation. With the creation of Fordism came the mass production of a plethora of new technology and goods that were easily accessible to the American public. More patents were issued than any time before, and quickly the country saw its final departure from agriculture, no lon ger being a predominantly rural social. Some viewed the advents of automobiles and appliances and airplanes as fantastic, welcoming them with open arms. â€Å"The Bridge† depicts a new architectural structure with pride and beauty, displaying it in such a way that suggests opportunity (Doc B). After successfully flying across the Atlantic, Charles Lindbergh is hailed as a hero (Doc F). New wares, like cameras and water heaters, represented excellence for Americans and were viewed by some as sources of joyShow MoreRelated1920s Good or Bad?1665 Words   |  7 PagesJuly 15th , 2010 1920s Good Times or Bad Times? For many decades, there were numerous arguments stating whether the â€Å"Roaring 20s† were good times or bad times in Canadian history. Although there were many clear reasons that supported both sides of the argument, I believe that the 1920s were good times. The â€Å"Roaring 20s† were times of economic and social boom. New inventions which are still effective part of our lives in 21st century, growing power of multimedia and entertainment, and modern formRead MoreAdvancements During The Roaring Twenties Essay527 Words   |  3 Pagesprosperity, music, dancing, and happiness. The 1920’s are often referred to as the â€Å"roaring twenties,† but many histories purpose that this is not a correct interpretation of this time period. America may have not been good for the some of the lower class in this time period, but the 1920’s were fantastic for most of the middle and upper class living in urban cities. 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America was entering a new era, and literature was at the forefront to changeRead MoreAmerica in the 1920s762 Words   |  4 PagesWhich were the more typical of 1920s of America: Prohibition and intolerance or the Jazz Age and increasing social freedom? The 1920’s were seen as a prosperous time for America, judging by the increasing economic strength, the development of new industries and new methods of production and, by the time of rebellion and liberation that came with it. The 1920’s are often reffered to as the ‘Roaring Twenties’ or the Jazz Age, a period of great fun and enjoyment. However, not everyone agreed withRead MoreThe Golden Age Of Sports Essay700 Words   |  3 PagesDestinee Holliday Ms. Biltz May 20, 2015 The Golden Age of Sports The 1920s was a great decade for the economy because of the popularity in sports. The number of fans increased, which created the need for new stadiums and raised the salary for sports stars. Sports in the 1920s went through many changes in the time period known as the Roaring Twenties. New heroes, new teams, and new leagues were emerging in sports. Some sports were just starting, some were broadening their horizons, while othersRead MoreNew York Of The Twenties956 Words   |  4 Pagestechnology and ways of life. They were also in prohibition, which led to corruption and organized crime groups like the mafia. New York in the 1920’s is authentically portrayed in the The Great Gatsby as the epicenter of wealth, crime, and good times. First of all, the culture in New York City and Long Island in the 1920’s was roaring with many good and bad opportunities. There were many choices to be had, from parties to nightclubs to movie theaters. â€Å"The twenties witnessed the large scale use

Tuesday, May 5, 2020

Challenges of Accounting in Global Organizations †Free Samples

Question: Discuss about the Challenges of Accounting in Global Organizations. Answer: Introduction Accounting is a key concept that has a vast history with several concepts, approaches, practices and other continuous technological interventions. With change in time and increasing amount of dynamicity in the subject of accounting, the complexities and challenges are rising with an instant rate. These challenges are faced by the organisations at the global level and need much emphasized consideration so that accounting functions in the global organisations can be free from such issues. The paper will provide a literature review based on the viewpoints and thoughts of several authors regarding the challenges of accounting and measures by which the same can be overcome. Project Objectives The objective of this literature review is to primarily understand the challenges of accounting in the global organisation and to understand the measures by which the accounting issues in the global organisations can be overcome Project Scope There are enormous challenges of accounting in the global organisations which the companies have to sustain for having more improved productivity and functions. The changes and modifications in the accounting practices are taking place since decades. The scope of the literature is to have a global perspective of the accounting practices in the global organisations. There are several accounting measures which are diverse in all the global countries and when the trade becomes more global and worldwide, the accounting requires highly competent and skilled human resource to manage the global accounting (Akisik, 2013). Literature Review Accounting is one of the most essential parts of the global and contemporary organisations. Through the application of various financial procedures, there can be gathered constructive info for the purpose of decision making. Financial accounting can be understood as an economic management function which helps in monitoring, summarizing and systematically recording the financial transaction of the business organisations (Allen, et al., 2012). The purpose of financial accounting is to offer specific and key information to the external stakeholders that include the government authorities, creditors and the investors so that they can analyze the profitability, growth and financial conditions of the organisation. Global accounting offers new challenges as well as opportunities for the accountants of the organisations. Instead of just making decisions on dividend and capital structure, in the global operations, the accounting aspect also involve the profit repatriation as well as capital s tructuring practices in the organisations and the associate subsidiaries (Bushman, 2014). As per Burns and Needles (2014), the approach of financial accounting has established in 1930s. By having an insight of the past 80 years of history, it has been analyzed that with all the critical progress and growth of financial accounting has several challenges associated with it. With the shared aspects of globalization and accounting there as occurred reporting, disclosures, measurements of the performances, reforms on recognitions, reporting to external parties have appeared as the key financial principle which regulates the measurement and recognition activities in accounting (Burns and Needles, 2014). The key logic of financial accounting is closely linked with its subsequent challenges which the organizations and the executives have to face due to increased globalization. As per the views and studies of Weygandt, Kimmel and Kieso (2015), it can be stated that with the continuous development of accounting, there are increased number of challenges that are encountered by the m anagers and the accountants in the globalised business functions (Weygandt, Kimmel and Kieso, 2015). The organisations are paying huge attention on the issues and challenges that occurred in the accounting practices as these challenges are rising rapidly which is ultimately affecting and influencing the organizational performance (Hodges, 2012). In the diverse and extensive literature, Warren, Reeve and Duchac (2013) have highlighted numerous issues related to financial accounting in the global organisation. Issues of diverse accounting standards, technological interventions, incompetent human resource, environmental issues, and multiple-jurisdictional issues and measuring and reporting non-financial indicators are the main challenges impacting the accounting in the global perspective. The first and the key challenge highlighted by the authors are the issues occurring from the economic environment. In present scenario, the traditional accounting is considered as the primary and major stream in few of the countries, that has a consideration with the economic environment (Warren, Reeve and Duchac, 2013). Because of the continuous technological developments, there have been realized vivid improvements of the managerial abilities and the skills to manage those changes in the operations and business functions due to technological innovations. There is a huge impact upon the traditional accounting of e-commerce and digitalized business operations and it creates huge need and requirement for the new and improved accounting models. As a result of this, there is application of e-accounting which are internet-environment in the global companies. The meaning of this type of e-accounting is that internet outside business and intranet. The internet inside business enables the communication as well as information sharing among the customers, trading partners and the global organisations whereas intranet allows the sharing of info and communication among the organisational departments (Schaltegger and Burritt, 2010). And this affects the accounting aspects in a negative manner such as in terms of reporting, measurement and recognition. The innovative and high technologies leave no room for the employees to effectively handle the accounting functions in an effective manner because of the lack of competence and skills to manage the new and high tech accounting techniques and functions (Richardson, 2017). The existing or the old employees are not much capable to work with such new technologies and the imbalance between the competence of employees and innovative accounting techniques results in inefficient and decreased organisational productivity (Gordon, et al., 2013). Multi-jurisdictional reporting is recognized as one of the major challenge in the globalised world as the organisations that have multiple number of subsidiaries or branches encountered numerous challenges in the aspect of reporting in an adequate and accurate manner. In is a challenge for the accounting executives to prepare the financial statements in every nation they have operations but abided by the legal regulations and the accounting principles of that specific nation. All the accounting standards are diverse in nature and vary from nation to nation (Salvato and Moores, 2010). The organisation is also required to report the overall group of firms on a consolidated basis that requires repeating the all overseas reporting into the accounting standards of the home country of the parent company. This is considered as a much complicated as well as extremely time consuming process that decreases the faster completion of the accounting function. Numerous nations have agreed to work a s per the accounting standards of the IASB i.e. International Accounting Standards Board for having increased uniformity in the financial accounting across the board (Zeff, 2012). Most of the countries have agreed to implement these standards by last year but it becomes challenging for the global organisations when those nations have their business operations in those countries tether does not follow these standards and have their specific and separate accounting practices, principles and standards. Another key issue in the financial accounting is the non-financial measures. The non-financial measures are the one which are outside the circle of financial measures and could not be measured or calculated through the set accounting functions or standards. These non-financial measures are of vital significance in the overall success of an organisation. There are various factors that show whether an organisation will achieve success or not in the coming time frame. But out all these factors maximum are non-financial in nature that comprises of aspects such as the employment policies and practices, brand reputation of the organisation, satisfaction level of the customers and many others (Owolabi and Iyoha, 2012). All these measures and aspects are subjective in nature and can be interpreted in a diverse manner which depends upon the users and thus it makes difficult to set the measurement standards (Kieso, Weygandt and Warfield, 2010). It becomes difficult to analyse them with much ef fectiveness due to high level of diversity and inconsistency. And as a result of this, it remained as one of the most challenging factor for the financial accounting in the global companies to measure the impact of these non-financial measures and achieve a specific analysis of the performances of the financial and non-financial measures (Karadag, 2015). One more challenge in accounting emphasized by the researchers is related to the financial instruments as with the increased complexity of the trading aspects, there is upsurge difficulty in the accounting too (Narayanaswamy, 2017). The financial agreements comprise of numerous assets which in reality do not have any physical existence for example the options, forward contracts and the repurchase agreements. All these financial instruments have high complexity and as a result it creates difficulty in their valuation. It makes feasible for the global organisations to manipulate the financial instruments values (Gordon, et al., 2013). The authors have identified that in the past business history there are several cases of manipulation of the values and this has given rise to corporation frauds where the companies have been sued for over-valuing the financial instruments and making false profit (Sharma and Panigrahi, 2013). Instead of trading function, these instruments are majorly the source of making misinterpretations and manipulations in the disclosure of the financial performance of the companies to the general public. Such valuation issue is one of the key challenges which the accounting standards are trying to overcome by reducing the complexity of the financial instruments (Horngren, et al., 2012). These challenges are faced by the organisations at the global level and need much emphasized consideration so that accounting functions in the global organisations can be free from such issues. To overcome the issues and challenges of accounting in the global organisations, there are several practices adopted by the companies. A vast amount of literature and researches of authors have highlighted multiple ways to sustain the challenges of accounting. As per Hopwood, Unerman and Fries (2010), the one of the most recognized way of managing the accounting challenge is adopting and implementing Green Accounting practice. To save the environment from the negative impact, there must be used green accounting which is considered as the environment-caring business (Hopwood, Unerman and Fries, 2010). Some of the developing countries who are still using the traditional accounting practices must implement new technologies (Schlesinger, Libby. and Geiszler, 2013). One more key practice or approac h for managing the issues of global accounting is recruiting and staffing individuals that are techno savvy and have an in-depth knowledge of the new techniques and technological intervention so that they can help in managing the accounting functions in an more efficient manner and also there must be training offered to the existing as well as the new employees in an adequate manner so that they can work effectively with the innovative technology and e-accounting (Taipaleenmki and Ikheimo,2013). The next practice which can help in overcoming the challenges of accounting is taking use of the accounting harmonization (Hancock, et al., 2010). As per this practice, there can be reduced the complexity in financial accounting which is the result of multi-jurisdictional reporting by limiting the differences of the individuals accounting standards and the practices for enhancing the performance of the organisations that are participating in the overseas trades and business operations. The international harmonization in accounting is the key trends across the globe by which the institutes and regulatory bodies and striving hard to adopt similar sort of accounting standards so that the issues related to diversity and complexity can be reduced (Power, 2010). To manage the challenge of non-financial measures of financial accounting, the global organizations can take use of various practices such as by having an analysis of the customer satisfaction scores which will help in analyzing th at whether the customers are satisfied or not from the services offered by the organisations and the employees and if not then this is not negatively impacting the revenues of the organizations. Another way of measuring the non-financial measures includes employee productivity scores, external audit and internal audit and task completion scores (Northcott and Ma'amoraTaulapapa, 2012). From the insights of the literature gather from various academic sources and through the comparative analysis, there has also recognized a research gap that there the solutions or techniques for resolving the accounting issues are more of theoretical rather than practical as with the change in technology, these issues will keep on increasing. And all the organisations are not that much financially sound so that they can implement such techniques to overcome the issues. The literature gathered as well as the researches in the field of accounting in global organisations has a vital contribution in the field of academic such as it offers the concept and advantage of taking use of green accounting and this is one of the vital and significant initiatives for reducing the pollutants that degrade the environment. Another contribution of the literature is that it helps the new entrepreneurs as they can be prior informed about the key issues which can occur in their accounting function. With the knowledge gained from the literature, these businesses or entrepreneurs can prepare them in advance and can frame appropriate strategies to mange such issue (Hopwood, Unerman and Fries, 2010). Other contributions of the literature includes understanding of the concept of accounting harmonization, benefits of e-accounting, the ways in which the organisation can gain competitive benefits through e-accounting approach and Application. Conclusion From the vast literature and the research work of various authors, the report concludes with some of the key challenges that exist in global accounting. Issues of diverse accounting standards, technological interventions, incompetent human resource, environmental issues, and multiple-jurisdictional issues and measuring and reporting non-financial indicators are the main challenges impacting the accounting in the global perspective. It can be concluded that with having a collaboration approach and in-depth analysis of these issue, there can be gained insights to overcome these challenges. From the paper, it is stated that there is a vital role of some of the measures such as non-financial reporting for managing the issues related to challenges in accounting occurred due to non-financial measures. The global organizations can also practice accounting by the means of adopting common standards developed by International Accounting Standards Board. As well as by practicing green accountin g, accounting harmonization and other few measures these challenges can be sustained and there can be efficient financial accounting in the global organisations. References Akisik, O., 2013. Accounting regulation, financial development, and economic growth.Emerging Markets Finance and Trade,49(1), pp.33-67. Allen, F., Qian, J., Zhang, C. and Zhao, M., 2012.China's financial system: opportunities and challenges(No. w17828). National Bureau of Economic Research. Burns, J.O. and Needles, B.E. eds., 2014.Accounting Education for the 21st Century: The global challenges. Elsevier. Bushman, R.M., 2014. Thoughts on financial accounting and the banking industry.Journal of Accounting and Economics,58(2), pp.384-395. Gordon, E.A., Greiner, A., Kohlbeck, M.J., Lin, S. and Skaife, H., 2013. Challenges and opportunities in cross-country accounting research.Accounting Horizons,27(1), pp.141-154. Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I. and Segal, N., 2010. Accounting for the future. Hodges, R., 2012. Joined?up government and the challenges to accounting and accountability researchers.Financial Accountability Management,28(1), pp.26-51. Hopwood, A.G., Unerman, J. and Fries, J., 2010.Accounting for sustainability: Practical insights. Earthscan. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R., 2012.Financial accounting. Pearson Higher Education AU. Karadag, H., 2015. Financial management challenges in small and medium-sized enterprises: A strategic management approach.Emerging Markets Journal,5(1), p.26. 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Research on accounting in family firms: Past accomplishments and future challenges. Schaltegger, S. and Burritt, R.L., 2010. Sustainability accounting for companies: Catchphrase or decision support for business leaders?.Journal of World Business,45(4), pp.375-384. Schlesinger, W., Libby, P. and Geiszler, M., 2013. INTRODUCING SUSTAINABILITY REPORTING INTO THE FINANCIAL ACCOUNTING CURRICULUM.ASBBS Proceedings,20(1), p.405. Sharma, A. and Panigrahi, P.K., 2013. A review of financial accounting fraud detection based on data mining techniques.arXiv preprint arXiv:1309.3944. Taipaleenmki, J. and Ikheimo, S., 2013. On the convergence of management accounting and financial accountingthe role of information technology in accounting change.International Journal of Accounting Information Systems,14(4), pp.321-348. Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons. Zeff, S.A., 2012. The Evolution of the IASC into the IASB, and the Challenges it Faces.The accounting review,87(3), pp.807-837.