Killing Kids Essay -- Biology Essays Research Papers

Killing Kids M is nine years old(1). At this young age she has already beaten and tortured a 4 year old girl to death. She presents with absolutely no remorse about the incident. Any regret that she does exhibit is due to the fact that she understands that she is expected to feel apologetic about the incident, not because she intuitively feels remorse. D is ten years old (1). He has already killed a four year old girl because she "was annoying" him. He slapped her so hard that she fell to the ground and consequently died. While in the hospital, he was observed holding another patient's head under the water even after he was told not to do so. S is 10 years old and refuses to go to school. Instead, he runs across the street to play video games with his friend. When he is not over at his friend's house he sets fires for "fun". In addition, he often asked to carry drugs for his father with whom he has intermittent contact. He has been arrested for shop lifting from a local grocery(1). Dylan Klebold and Eric Harris walked into school on April 21, 1999 and killed 23 other people before finally taking their own lives(2). All of these people exhibit symptoms of conduct disorder. Conduct disorder is an inability to follow rules and behave in a socially acceptable way. People with this disorder exhibit aggression towards people and animals, are destructive towards property, are deceitful and seriously violate rules set by authority figures(3). Moreover, there are usually problems in the home such as divorce, poverty, child abuse, neglect, or parents that carry their own psychiatric diagnoses. In addition, patients with the disorder often carry other diagnoses such as oppositional defiant disorder, mood disorders, anxiety, attentio... ...sorder , Part of the University of Virginia Institute of Law, Psychiatry, & Public Policy website. http://www.ilppp.virginia.edu/juv/ConDis.html. 8) Counseling Children with Conduct Disorder , Part of the Counseling Today website. http://www.conseling.org/ctolin/achives/conduct.html. 9) A Double-Blind Study of Risperidone in the Treatment of Conduct Disorder, Published in the Journal of the American Academy of Child and Adolescent Psychiatry and found on the Find articles.com website. http://www.findarticles.com/cf_0/m2250/4_39/61909235/promt.jhtml 10) How Youngest Killers Differ: Peer Support, On the New York Times website. http://www.nytimes.com/library/national/040900rampage-youth.html. 11) The Threaten, Seethe and Unhinge, Then Kill in Quantity , On the New York Times website. http://www.nytimes.com/library/national/040900rampage-killers.html.

International Reporting Financial Standards Essay

International reporting financial standards are the guidelines that are used when preparing financial reports (Rutherford, 31). They are used by the international accounting standards board as an outline when preparing financial statements. These financial standards gives the accountants a guideline when they are preparing financial statements and this ensure that the accountants follow the right financial standards and prepare financial reports as per the required financial statements (Rutherford, 31). The international financial reporting standards ensure that information provided concerning the entity ensures that transparency is maintained when preparing financial statements (Schroeder, 20). It also ensures that people who are interested in investing in the business receive information that is more precise and reliable (Melville, 202). Financial reporting involves the preparation of financial information to users who include customers, banks, government, employees, investors and management who need this information to make informed economic decisions (Schroeder, 20). Before all these users make any decision concerning the organization they will need to review the financial reports of the organization to help them make decisions. The organization which is the reporting entity usually prepares financial statements which include the balance sheet, statement of retained earnings, profit and loss account and cash flow statement (Melville, 202). These financial statements help users of information to be able to understand how the management uses the entity’s resources to achieve the set goals and objectives. It also helps users to know the financial position of the business and the cash flow of the entity (Schroeder, 20). Investors in the entity need the financial reports enable them know the returns of their investment in the organization. Information provided in the financial statements helps them to know when to buy or sell their investment. It also helps them to know when to hold and also provide information which helps to determine whether the entity would be able to pay dividends at the right time (Rutherford, 31). Information in financial statements helps lenders to determine whether it should lend to the entity or not. It gives lender information to determine whether the entity would be able to pay loans (Rutherford, 31). Employees also use the information to determine if their employer would be able to pay them in time and if the employer would b e able to provide them with retirement benefits. The government needs the financial reports to determine whether an entity is able to pay taxes and also for the purpose of resource allocation. Customers are also users of the information and they use this information to know the stability and continuity of the entity. Objectives of financial reporting The general-purpose of financial reporting is to give users of financial statements the most useful information as possible at the least cost to enable them to make informed economic decisions (Melville, 202). On the other hand, users of this accounting information need to cover a rational understanding of business as well as financial accounting procedures to understand financial statements well. Internationally, as planned at distinctively in the present conceptual framework through the IASB, there are two key goals of financial reporting (Rutherford, 31). The main goal of financial reporting is to enable the management to provide information to the owner or shareholder of the business to show how they have used the entity’s resources to achieve the set goals and objectives in the organization (Rutherford, 31). Since the shareholders have given the management powers to use resources of the business, the management therefore has the responsibility to report to the shareholder concerning the performance of the business. The information that is provided through financial reporting also helps to give information about the financial performance and situation of the business. This is help when it comes to the creation of economic resolutions. Management should ensure that they maximize the shareholders’ wealth and this should be reflected in the financial statements (Melville, 202). Underlying assumption of international financial reporting standard Accrual Basis Financial reports that are prepared by an entity are prepared on the basis of accrual so as to meet the objectives of an entity (Melville, 202). This means that transactions are recognized when they occur and not when cash is received. This assumption helps to provide information about past events that are useful for decision making by the users of the information. Going concern assumption This assumption assumes that the business would be in operation for the foreseeable future and that the entity has no intentions to close the business in the near future (Michael et al, 2003). The qualitative characteristics of financial reporting These are qualities that make financial reporting useful to user of financial information when making economic decisions. The main qualitative characteristics of financial information include understability of the information, relevancy of information, reliability of information and comparability (Bromwich et al, 2006). The quality of understability requires that financial statements must be prepared in a manner that can be easily understood by users (Michael et al, 2003). However, users are required to have at least basics knowledge about business, accounting and economic activities. Users should also be willing to study carefully the information provided. All information that is relevant should be included the financial reports even if there is some information that may be difficult for some users to understand (Bromwich et al, 2006). Relevance requires that all information that is relevant for decision making be included in financial reporting (Michael et al, 2003). Relevance is when information include in the financial reports affects the economic decision made by the users of the financial statements. Information can only be useful to users if it is relevant. Relevant information helps users to make economic decisions since it gives them opportunity to assess the past, present and future actions. Information that has no effect on the decisions made by the users is irrelevant and therefore should not be included in financial reporting (Michael et al, 2003). The relevance of certain information in financial reporting may be affected by its materiality. Information that is material affects decision making in that its omission can mislead users to make wrong decisions. Relevant information must have a predictive value and confirmatory value meaning that for information to help capital providers for instance investors to make predictive decisions about the future information should be valuable and information is able to change the past or present depending on previous evaluations (Bromwich et al, 2006). Reliability of information is important for financial reporting. For financial information to be useful for decision making it must be reliable (Rutherford, 31). Information that is free from any material error and biasness is reliable and therefore useful for decision making by users. International financial reporting standards require that information be represented in a faithful way for such information to be reliable. Comparability of information is important in financial reporting as it helps users to compare information for different financial years and for different reports from different entities (Bromwich et al, 2006). By comparing financial reports for different periods helps to compare the performance of the entity for the different periods. Information should also be represented in their real value for financial information to be reliable. The constraints on relevant and reliable information Timeliness of information Some information if delayed to report may be come irrelevant. For relevant information to be reported in time it will mean that some aspect of information need to be included and this may weaken the relevance of information (Michael et al, 2003). Before all relevant information is reported, the cost of reporting must be considered alongside with the benefits that the entity will gain. Relevant information should give more benefits than the cost incurred when reporting (Bromwich et al, 2006).

Arsenic And Old Lace By Joseph Kasselring - 815 Words

Name of the play: Arsenic and old lace Playwright: Joseph Kasselring Year play was published: 1940 Description of setting: The play â€Å"Arsenic and old Lace† takes place in the Brewster household, Brooklyn 1940’s Theme: The theme in â€Å"Arsenic and old lace† is mental illness and murder. Mortimer’s aunts are mentally ill and enjoy to commit murder on old lonely men. Plot: Mortimer has 2 aunts, Martha and Abby Brewster, and they both live in an old house in Brooklyn with their nephew Teddy Brewster. Martha and Abby are adored in their neighborhood for their caring character. When Mortimer visits his favorite aunts to tell them the great news about just being newly married to his fiancà © Harper. Back then it was presumed that if one of your†¦show more content†¦climax  · Mortimer finds a dead body. They then try to dispose of it. falling action  · Lt. Rooney was called because they found a dead body. Lt. Rooney recognizes Johnathan as a convict and sent him to happy dale, along with teddy who is clinically insane. Characters: Mortimer Brewster- The play’s protagonist. He is the nephew of Martha and Abby Brewster and brother to teddy and Johnathan Brewster. Martha Brewster- Martha Brewster is the sister Abby Brewster who are murderous sisters and are the aunts to Teddy, Mortimer, and Johnathan. Abby Brewster - Abby Brewster is the sister of Martha Brewster, they are the dynamic homicidal duo. She lives with her sister in Brooklyn. Teddy Brewster- The nephew of Martha and Abby and the brother of Johnathan and Mortimer. He is certified insane and thinks he’s Theodore Roosevelt. He lives with his two aunts. Johnathan Brewster- He is the brother of Teddy and Mortimer and is the nephew to Martha and Abby. He is an escaped fugitive who has homicidal tendencies. Lt. Rooney- The Lt. that came to the house after the police called him. He arrested Johnathan, and Teddy and takes away the aunts to Happy Dale. Elaine Harper- The fiancà © to Mortimer. Dr. Einstein- The doctor that is an accomplice to Johnathan’s countless murders, who also changed Johnathan’s face surgically. Officer O’Hara- The policeman that called Lt. Rooney to the Brewster house. Mr. Spelanzo- A victim of the