Predicting Child Abuse Essay Example | Topics and Well Written Essays - 750 words

Predicting Child Abuse - Essay Example Predicting child abuse requires a multisided approach and more study is needed to establish causal relationships, though with proper and thorough evaluation of indicators and risk factors, as many as 75% of the child abuse that occurs within the first two years of birth may be identifiable at birth (Epstein, 2001). Risk factors that indicate increased incidence of abuse can be child factors, family factors, and social and environmental factors. (NCCANI, 2005) Family factors include poverty, substance abuse, history of domestic violence, and level of parental competency. Children who reside in a single parent home without the support of the absent parent are at greater risk than those that reside with two married parents (Bethea, 1999). Single parenting contributes to the likelihood that the child will be in a socio-economic disadvantaged situation which correlates to increased rates of abuse. Care must be taken when evaluating the effects of poverty on the risk factors for abuse. Outside influences associated with poverty may have a greater influence than the economic disadvantage itself. ... This may be directly related to the diminished mental capacity of the parent while intoxicated, or it may be a reflection of other factors. Parents who have previously been victims of child abuse have a greater risk of becoming a victimizer. This same set of parents also has an increased risk of alcohol and drug use. Substance dependency by the father may create negative attitudes toward the pregnancy and signal that the child is at greater risk (Epstein, 2001). Substance abuse is also correlated in homes that have a history of mental problems, inadequate parenting skills, and previous trauma. Research directly linking substance and alcohol abuse to child abuse is inconclusive and few studies have been undertaken to establish this link (NCCANI, 2005). However, when taken into context with other risk factors, it can be useful as an indication for risk. Other factors that signal an increased risk of abuse by the family are involvement with probation or jail, age of the mother, and number of small children in the home. Positive family factors that reduce the risk of abuse should also be evaluated. A stable home environment with two married parents, household rules, and prenatal education are indicators that reduce the risk of child abuse occurring in the home (WHO, 2006). When measuring risk it is important to consider the child's role in abuse. Younger children are more likely to experience neglect and physical abuse while older children are at greater risk for sexual abuse (NCCANI, 2005). Evaluation of the child's condition can also aid in predicting a situation that poses a greater risk for abuse. Premature birth, handicaps, attention disorders, and behavior problems correlate to an

United States of America and sale of weapons Essay

United States of America and sale of weapons - Essay Example Many world leaders like the then Russia President Vladimir Puttin expressed their concerns that the US ideas of creating a uni-polar world was the main cause for increased arms race that seems to have reawakened since the era of the cold war.There have been other sentiments that the idea of US to arms its allies while it works hard to curtail their rights to develop defensive weapons is a world catastrophe that may explode to war at any time.In most of the time, the arms transfer by the US has ended up in fuelling conflicts in the region where the arms are exported. There have also been a lot of abuses of human rights by the regime which acquires the arms. The high level of tension that is caused by these transfer have always escalated to conflicts. For example the recent decision by the US to provide F-16 fighter jets to Pakistan which has been upheld with an aim of providing compatible military hardware to threat of rivals like Indian have lead to a lot of tension between the two n ations which is feared that it might soon escalate to conflicts. Rather than bring forces of stability in these regimes, US weapons sales has shown to serve as the source of power of conflicts, unstable and undemocratic regime which is detrimental to the US security in the world and the global security at large. There is already a big conflict between the two nations and India has expressed that the sell of F-16 jet to Pakistan is not meant to fight the Al-Qaeda as the US proposes but it is rather meant to fight India. It has been shown that the two countries have fought each other for more that 3 times and once one of the country acquired high tech weapons, the other will not feel safe and it is likely to acquire the same weapons in order to protect itself. Therefore the US may be creating a lucrative market for the jet since India is also likely to buy the same or other at a higher level (Deconde 2002, p. 534). The ABC of arms sales in the US There are two ways that have been used by the arms manufacturers in the US to sell their weapons to other nations. One of such way is the Foreign Military Sales which are government-to-government sales that are based on an agreement that has been negotiated by the two nations ostensibly involving the pentagon and the purchasing nation. The other one is the direct commercial sales which involves an agreement that it agreed between the manufacturing company and the country that wants to purchase the arms. This is then licensed the state department which gives the approval for the sale of the arms. (Gary 2003, p. 4) The US government in most cases can transfer from the stock of weapons that it is holding which can be for free or at a reduced price. This is usually implemented through the Excess Defense Articles (EDA). Allied government is also allowed to receive fast track grants of weapons in order to address crisis situation in their countries through the Emergency Drawdown Program. The above two departments are managed by the department of the Defense (Ohlson, 2006 p. 3). US is the top provide of weapons The US has consistently used the technologies that it has developed in its industries as the currency of friendly is not with the foreign nations where it has an interest to protect. It has been increasing its exports of deadly technology which helps to fuel conflicts in this nations rather than helping to bring peace and stability. With time, the US has been increasing its military export to regimes which are considered unstable like the Middle East and some parts of Africa. This has been against the pledge of President Bush of ending tyrannical in the world by fighting for the protection of democratic institutions and helping the world to come to peace with one another (Kriegers 2001, p. 121). The experience that US has had with Iran and Iraq has demonstrated that selling of arms to the strategic allies can sometimes backfire and work

Ethical Dimensions of Research Studies Paper Example | Topics and Well Written Essays - 500 words

Ethical Dimensions of Studies - Research Paper Example He therefore, resolves to conduct his testing on HIV/AIDS patients in one of the poorest countries in Africa. This idea works, as this African country, unlike the U.S.A, does not have laws against the withholding of standard treatment. He justifies his action with his assumption that it is better for poor HIV/AIDS patients to receive an unfamiliar treatment, than to die without any treatment at all. This research is an ethics case as it fails to adhere to the principles of conducting a research. The main ethical issues involved in conducting research include informed consent, respect for anonymity, privacy, and confidentiality, and beneficence. Of all these ethical issues, the researcher fails to allow for informed consent of the people to whom, he was administering his new AIDS drug. By not telling the patients the truth about this new drug, and through taking advantage of the weak legal system of the African country, this researcher does not avail an opportunity for the patients to choose if they will be his guinea pigs or not. These patients therefore unknowingly are injected with the new drug, thinking it is the standard medication. In addition, when this researcher fails to give the patients information about the drug, he breaches the patients’ right to information, which is essential for them to base on while making their decisions of agreeing or disagreeing to the process (Murphy, 2004). The possible cause of this researcher’s actions could be the strict rules and standards that the American government places on such sensitive cases, which involve lives of people. In addition, the researcher could have been evading the standard procedure for testing of new drugs, which is often quite long, and costly. This kind of practice by the researcher is sub-standard and does not measure up to the requirements of medical research ethics, thus considered unethical. The researcher does not follow the required procedure for fear of

The fair debt collection practices act Essay Example | Topics and Well Written Essays - 500 words

The fair debt collection practices act - Essay Example First is hours for phone contact, contacting consumers by telephone outside of the hours of 8:00 a.m. to 9:00 p.m. local time is prohibited in respect to private time of the person to be collected. Next is failure to cease communication upon request, communicating with consumers in any way after receiving written notice that said consumer wishes no further communication or refuses to pay the alleged debt, with certain exceptions, including advising that collection efforts are being terminated or that the collector intends to file a lawsuit or pursue other remedies where permitted. This is in accordance to what has been stated in the written notice which is therefore considered as a mutual understanding between two parties. Causing a telephone to ring or engaging any person in telephone conversation repeatedly or continuously: with intent to annoy, abuse, or harass any person at the called number. Such act is indeed an act that goes beyond the realms of the collection process as it br eaks through the rules of decency and formality. Communicating with consumers at their place of employment after having been advised that this is unacceptable or prohibited by the employer. All company duly uphold certain rules and regulations among their employees and anyone who still insist of getting through these companies in order to collect is highly prohibited by this law.

Billy Rose Theatre Division in the New York Public Library-Creative Essay

Billy Rose Theatre Division in the New York Public Library-Creative writing - Essay Example Initiated in 1932, the Billy Rose division has over 10 million collections of theatrical art that document drama, music and film. The division housed numerous traditional books and journals on theatrical arts. It was also meant to contain an array of personal papers. Besides personal papers, the division has a collection of organizational records. It houses an archive on the theatre of film. It has collections legendary artists including Richard Rodgers and Hal Prince. The papers of Betty Comden and Clifford Odets are also housed in the division. Most importantly, it houses the works of William Shakespeare including records of festivals on Shakespeare’s works. At the division, visitors to the library can examine historical performances on Shakespeare, for instance, to years dating back to as early as 1767 (The New York Public Library, 2015). The division serves as an invaluable resource for diverse groups including researchers and scholars. Writers and students also find the d ivision resourceful because of the various documentation that are informative and useful for learning. Artists and other members of the public also find the resources at the division

Restructuring Debt Essay Example for Free

Restructuring Debt Essay One appreciates the recommendation of providing information on restructuring debt to help the company combat its recent financial troubles. Even though the company is in the process of reorganizing one believes this information will help a company in reporting the restructuring of debt. One will provide information on the requirements of reporting debt on bonds, notes, and capital leases. In performing this one will also provide the journal entries one would need to record to restructure the company’s debt along with a comparison of the debt for the company’s current reporting. One will also provide valuable information on the company’s postemployment benefits. Requirements for Reporting Debt Long-term debts for a company are present obligations that consist of probable future sacrifices of economic benefit, which â€Å"are not payable within a year or within the operating cycle of the company† (Kieso, Weygandt, Warfield, 2007, p. 672). Generally long-term debt consists of three categories, which are bonds payable, notes payable, and capital leases. In financial reporting one of the most controversial areas is the reporting of long-term debt because this debt impacts the cash flows of a company (Kieso, Weygandt, Warfield, 2007, p. 691). The reporting requirements of the debt must be both substantive and informative to the investor. Some long-term debt such as bonds, notes, and others may need approval by the board of directors and stockholders before a company acquires the debt. Most long-term debt a company acquires has certain ovenants or restrictions within its agreement. This helps protect both the lender and borrower. A company must disclose the features along with any covenants or restrictions in the agreement of long-term debt in the financial statements or in the notes of the financial statements. This is only if the information provides an investor a more â€Å"complete understanding of the financial position of the company and the results of its operations† (Kieso, Weygandt, Warfield, 2007, p. 672). Bonds Payable  Bonds basically represent a contract of a promise to pay at a maturity date a sum of money plus a specified rate of periodic interest on the maturity amount. Bonds can be either secured or unsecured. Secured bonds have some pledge of collateral that backs up the bond. An example of this type of bonds is a â€Å"mortgage bond secured by a claim on real estate† (Kieso, Weygandt, Warfield, 2007, p. 673). Unsecured bonds are bonds that do not have any collateral attach to them. Most bonds carry a specific rate of interest whereas others are sold with an implied interest rate at a discount. One can convert some bonds into other securities. No matter what bond a company acquires the terms and conditions of the bond must be disclosed along with the covenants or restrictions on the bond. A company must also disclose any violation on the covenant or restrictions of the bond. In reporting bonds a company must report the bond at its face value â€Å"of its expected future cash flows, which consists of interest and principal† (Kieso, Weygandt, Warfield, 2007, p. 675). The company amortizes any discount or premium of a bond over the life of the bond. This basically is reporting the bond at its face value less the unamortized discount or plus the unamortized premium. General Accepted Accounting Principles (GAAP) requires a company to use the effective- interest method in determining the amortization of a discount or premium of a bond. A company reports the portion of the bond that matures within a year (current portion) as a current liability, and the remainder as a long-term liability on the balance sheet. Notes Payable Notes payable are generally an amount of money a company borrows with a romissory note. Long-term notes are similar and different from bonds in some ways. The similarity is notes payable also â€Å"have fixed maturity dates and carry either a stated or implicit interest rate† (Kieso, Weygandt, Warfield, 2007, p. 685). The difference is notes payable are not easily tradable. A company reports notes payable in a similar fashion as it does bonds. In reporting a note payable a company records the note at its face value of its future interest and principal cash flows. The company amortizes any discount or premium of a note over its life. If a note has no-bearing interest rate the company should report the difference between the face value and the cash received as a discount on the note. This amount one amortizes over the life of the note to interest expense. Capital Leases A company may use capital leases to finance its acquisition of capital assets. In lease financing a company must met the criteria of the Financial Accounting Standards Board (FASB) on capital leases. In this a company must record both a liability, and a related asset on its balance sheet. In reporting capital lease a company reports the lease at its present value of the minimum lease payments. The company allocates these lease payments using the effective interest method to interest expense. This allocation using the effective interest method reduces the lease liability of the company. A company regardless of the type of liability it has must report the interest rate, maturity date, current interest expense, and future interest and principles payments of the liability in its financial statements or notes. A company should also disclose any restrictions or covenants on these liabilities. In disclosing this debt a company should present the debt by major category.

A Marketing Plan For Lipton Ice Tea Marketing Essay

A Marketing Plan For Lipton Ice Tea Marketing Essay In 2005, the tea industry reached the $1.7 billion category and it is expected to continue growing indefinitely (Mintel 2005). Market analysts believe the tea industry will continue to boom and is not expected to reach saturation level in the near future. The favorable movement in the tea industry can be attributed to two major factors: a) consumers need for convenience and time-saving services; and b) the positive press given to tea. American lifestyle and work habits have made convenience a necessity. As employers demand for productivity from their employees, consumers are more pressed for time. In addition, the shaky economy has made Americans fear for their jobs; thus, any product that can fill the consumers need for convenience and speed are almost automatically embraced into the American lifestyle (Mintel 2005). For the last decade, the health benefits of tea have gained wide coverage in the media. Studies continue to show the beneficial properties of teas, with health benefits ranging from lower cholesterol levels to improve arterial health and decreasing chance of cancer. This positive press has definitely catapulted the demand for tea (Mintel 2005). Both the need for convenience and positive press on tea have spurred an increase in sales of tea products, specifically ready-to-drink (RTD) teas sold in single-serve containers (Mintel 2005). Recognizing this trend, various companies in the tea industry have come up with innovative products to take advantage of the booming market for ready-to-drink teas. Lipton tea, one of the global leaders in refreshment brands, launched new products to meet the growing the need for ready-to drink teas and introduced innovative product line to capture the health- conscious market. For over a century, Lipton has been dominating the world tea market with the companys tea-based drinks including leaf tea, infusions and ready-to-drink tea. Its success has been attributed to the firms strong focus on innovation and the expertise of its tea specialists- professionals in tea-growing, tasting, buying, blending and RD teams (Wikipedia 2007). One of the main driving forces for Liptons success is the companys source of tea. Lipton teas are sourced from various plantations in well-know tea-producing countries such as India, Indonesia, Kenya and Sri Lanka. It maintains specialized tasting rooms in seven regional located across the globe. Presently, Lipton has about 30 different tea blends (Wikipedia 2007). As Lipton is a part of the Unilever global consortium, the company ensures that its tea producing farms do not only yield high-quality product but also protect and improve the natural environment and livelihood of workers and local communities. Liptons plantations in East Africa have been working with third party estates to ensure compliance with Unilevers sustainable agriculture guidelines and the Ethical Tea Partnership criteria (Wikipedia 2007). As part of Lipton teas drive to capture the booming market for ready-to-drink teas, the Anglo-Dutch Unilever Company entered into a joint agreement with American PepsiCo in 2003. Through the joint venture agreement, PepsiCo distributes or markets Lipton tea products, specifically Lipton Ice Tea in more than 60 countries where PepsiCo has established its corporate presence (Wikipedia 2007). The 50-50 JV Pepsi Lipton International is the latest move in Unilevers Path to Growth strategy which has mostly involved the disposal of non-core businesses rather than support for existing brands (Unilever-PepsiCo 2003). In a press statement, Unilever announced that the joint agreement with PepsiCo has two main goals: to move the Lipton brand into new distribution channels and into new markets. While Unilever claims that Lipton is the leader in the 16-billion liter world market for ready-to- drink tea, its presence remains slim in a number of key markets; thus, the agreement with PepsiCo is expected to address such concern (Unilever-PepsiCo 2003). Unilever stated that the [50-50 JV Pepsi Lipton International] will target the white space markets where Lipton has no current presence and it is anticipated that significant business opportunities will come from the key high-potential markets where Pepsi is already strong (Unilever-PepsiCo 2003). PepsiCo is expected to build the sales of the Lipton ice tea in 60 countries including Brazil, Spain, Greece, Poland, Czech Republic, Slovakia, Hungary, Albania, Romania, Thailand, Singapore, Vietnam, Australia, Turkey, Egypt, Saudi and the six Gulf States. The Pepsi Lipton International venture is a logical expansion of an earlier collaboration between the two companies. The Pepsi Lipton Tea Partnership was set up by the two companies some 10 years ago to expand sales in the North American market, and is now firmly established as the leading RTD tea player in both the United States and Canada. With the aim of achieving a similar level of market dominance in the rest of the world, the latest joint venture will aim to leverage the strengths of both parents. It will principally sell ready-to-drink tea concentrate to franchise bottlers for distribution by Pepsi. As the worlds largest tea producer, Unilever will bring the brand, knowledge of the tea industry and a substantial research and development capability to the JV; Pepsi will contribute access to its extensive bottling and distribution network with strong customer relations (Unilever PepsiCo 2003). Customer Analysis There are two major target markets for ready-to-drink ice tea. One group is the consumers on the go. These are the employees, students, and other consumers who lead a busy lifestyle. The hectic American lifestyle demands for optimize productivity with lesser time- consumption. Thus, there is a need for products that are accessible and readily available. Convenience has dominated the market, particularly the food and beverage industry. The other group is made up of health conscious consumers, specifically the baby boomers who patronize anything healthy. The positive reviews as well as the studies on the benefits of tea drinking have stirred an interest in tea drinking. Representing about 10 percent of the world market for tea (Wikipedia 2007), Lipton ice tea is poised to improve its customer base through a joint agreement with PepsiCo and aggressive marketing strategy. Recent report (Winslow 2006) that the main factor for the improving market performance of Lipton ice tea is its health benefits. Consumers believe that tea is very good for the body; thus, it is more logical to drink more tea and less soda pop and other drinks. Consumers drink Lipton tea because of its beneficial effects to ones health. Consumers consider drinking Lipton as a healthy habit. The 100 percent Natural Tea and 150 mg of protective natural antioxidants has made Lipton tea a major participant in the global tea market. Many tea drinkers choose Lipton because it is really inexpensive and you can get it just about anywhere. It is surprising that more people do not drink tea, as they would longer, happier and healthier lives if they did (Winslow 2006). Furthermore, some customers think that taking anti-oxidants are healthy, thus, customers drink a couple of gallons per week: Tea makes you look younger too and gives you energy as well. You know it also costs a lot less to drink tea too, for 100 bags at $2.50 lasts you about 3- weeks. 2-quarts per day are possible when it is really hot out, of course it varies with the drinker (Winslow 2006). Recognizing that majority of Lipton ice teas consumers are the health-conscious and on- the-go drinkers, Lipton continues to develop its product lines to make it more convenient, accessible and health-appealing to consumers. Brand Analysis and Positioning Lipton ice tea is produced to make it great tasting and good for [consumers] because it is rich in protective antioxidants (Unilever 2007). Lipton ice tea is marketed globally as the perfect drink for active, healthy lifestyle (Unilever 2007). It is available in 16 oz plastic bottles with select flavors sold in six-pack cases. Flavors available are: Iced tea Sweetened Lightly sweetened iced tea Iced tea Unsweetened Tea with no sugar and no added flavors Iced tea with Lemon Sweetened iced tea with a twist of citrus flavor Iced tea with Raspberry Sweetened iced tea with raspberry flavor Iced tea with peach Sweetened iced tea with peach flavor Iced tea Diet Sweet Tea Lightly sweetened with Splendid and no calories Iced tea Diet Lemon Lightly sweetened with a hint of lemon Iced tea Extra Sweet Very sweet iced tea, marketed as Southern Style in some areas Half Half Half sweetened ice tea and half lemonade Diet green tea with Mixed Berry Mellow tea diet and lightly flavored with mixed berry (Wikipedia 2007; Unilever 2007). The packaging and marketing strategy for Lipton ice tea is a reflection of Unilevers thrust for consumer welfare and sustainable development. To meet the growing demand for ice tea, Lipton continues to develop new products through its research and development department. New flavors are being added to cater to changing and adventurous tastes of consumers. More importantly, the Unilever-PepsiCo ensures that Lipton ice tea continues to expand its niche in the global market. According to Patrick Cescau, director of Unilever Foods: We [Unilever] have a strong presence in the developing and emerging markets yet there is plenty of white space to move into. These markets are the next in our planned rollout and we see Pepsi as the best partner to help us achieve this. This new joint venture marks a truly significant step in the expansion of the brand, bringing it within the reach of many millions of new consumers.(Unilever PepsiCo 2003). Moreover the alliance between Unilever and PepsiCo is expected to enable Lipton to strengthen its global position. At the same time, we are rounding out our portfolio with a strategic partnership in one of the fastest growing beverage segments and providing consumers with Lipton, the world leader in tea. (Unilever PepsiCo 2003). Direct Competitor Analysis One of the major competitors for Lipton in the world ice tea market is Nestle Refreshment Company, maker of Nestea Ice Tea, well-known competitor for Lipton ice tea. Like Lipton-Unilever, Nestle Refreshment Company has forged agreement with another soda manufacturer, Coca Cola, to form the Coca Cola/Nestle Refreshment Company (Sturdivant 1992). Nestles alliance with Coca Cola has the same purpose as the Unilever PepsiCo joint agreement: global distribution. The strong presence of Coca Cola/Nestle ice tea in the United States and some parts of the globe remains a threat to the goals of Unilever PepsiCo to make Lipton the most dominant player in the global ice tea market. Coca Cola/Nestle has two major products: Nestea sweetened with natural lemon flavor and diet Nestea with natural lemon flavor. Both are available in 12 ounce cans and in 16 ounce wide mouth glass bottles. In addition to the cans and bottles, Nestea is available in refrigerated cartons (as in milk cartons) in the refrigerated sections of grocery stores and convenience stores. The tea is preservative free and made from a brewed product taken back down to a tea powder. While Nestle Coca Cola continues to develop the packaging and marketing strategies for Nestea Ice Tea, there are no recent announcements of impending new products or new flavors of ice tea to be developed soon. There is a limited flavor of Nestea Ice Tea which is basically the original ice tea flavor. The company has not shown interest to capture the emerging demand for healthy ready-to-drink ice tea products. This can be a good opportunity for Unilever PepsiCo to exploit. Lipton Ice Tea can continue to expand its market niche by capturing the growing market for healthy ready-to- drink ice tea. Unilever PepsiCo can exploit the limited flavors of Nestea Ice Tea. Recommendations/Conclusions: With the expected growth of the billion dollar ready-to-drink ice tea market, Lipton Ice Tea is poised to capture a bigger share of the market with an aggressive marketing strategy: from packaging to advertising. Short Term Goals: Improve market presence by 20% Short-Term Objectives 1) Aggressive Marketing Strategy Unilever can take advantage of the positive press on the health benefits of tea to boost the sales of its ice tea product line. The company can use recent studies on the health benefits of tea as the basis of its press releases and advertising campaigns. 2) Improve Packaging Currently, the Lipton Ice Tea are available globally in two sizes: the 16-oz bottle and 2 liter bottle. Unilever can come up with other packaging sizes to ensure that consumers will have other choices and that Lipton Ice Tea will be easily and readily available to consumers. 3) Improve Shelf Presence Unilever PepsiCo can make a deal with retailers ensure retail shelf space and prominent positioning for Lipton Ice Tea. Although an average shopper may not notice what brands are positioned in prominent places on shelves or how much room is allotted to each manufacturer, à ¢Ã¢â€š ¬Ã‚ ¦shelf space and positioning as make or break factors in introducing new products (Sturdivant 1992). Long-Term Goals: World Number One ready-to-drink ice tea Long-Term Objectives: 4) Product Innovation Unilever PepsiCo must continue its innovative research and development strategy to come up with new flavors and products. Unilever has extensive research facilities on product improvement. The company can use its resources and professional expertise to come up with new flavors that will suit the continuous demand for healthy ready-to-drink ice tea. With aggressive marketing strategy and product positioning, Lipton Ice Tea is poised to take the global lead in ready-to-drink ice tea industry.