Written response; What is the purpose of Mama's retelling of familiar Essay

Composed reaction; What is the reason for Mama's retelling of natural stories, uncommonly the cuentos, during evening coffes - Essay Example Cofer shares the essentialness of Mama to her in these words, â€Å"I considered her to be my hero and my model. Her accounts were anecdotes from which to gather the Truth† (Cofer 69). The characters in Mama’s stories may be phony, however they were sew into stories that delineated the real factors of life. The young ladies were in the time of pre-adulthood and in this manner, in a condition of change from youth to adulthood. They required an intriguing method of being educated regarding the difficulties lying ahead in their lives, and Mama’s cuentos precisely tended to that worry. Cofer shares how she would think about Mama’s stories along with Sara to make inferences from them in these words, â€Å"Sara and I talked about all that we heard the ladies state, attempting to fit everything together like a riddle that, once gathered, would uncover life’s secrets to us† (Cofer 70). Mama’s house was a truly reasonable spot for the cuentos to be described in as there was no interruption of any kind from men in there; â€Å"Then Mama’s house had a place just with us women†¦and the ladies telling their lives in cuentos are perpetually woven into the texture of my creative mind, twisted like my hair that day I felt my grandmother’s hands showing me quality, her voice persuading me regarding the intensity of storytelling† (Cofer 70). The narratives Mama described delineated, somehow, real factors of the lives of her own little girls. Narrating not just furnished Mama with a remarkable and intriguing method of building up a solid association and comprehension with the youthful excellent little girls, yet in addition of raising them into accomplished, cultivated, and average young ladies who might not believe the adoration for men until they marked the agreement of marriage with them. Mama’s stories had exercises covered up in them. Giving those accounts profound musings would lead Cofer to the acknowledgment that a lady loses to nothing and no one except for her own self by letting herself fall into affection; â€Å"We comprehended that neither the name nor any of the realities were

My Autography Free Essays

My name is Md. Tanvir Rahman Mazumder and I was conceived in Comilla in 1990. I have a decent family and they live in Comilla. We will compose a custom exposition test on My Autography or then again any comparable point just for you Request Now At present I live in Dhaka with my Brother, he has a representative of the worldwide organization for very nearly 5 years. I am as of now going to North South University with an end goal to acquire my Bachelor of Business Administration (BBA) degree. My family is the most significant piece of my life just as my success.It is impacted that I have on my family just as my own objectives that have driven me to need to exceed expectations in everything I do and attempt to be acceptable standard models for my family alongside others I come into contact a well. My life is so far is included a magnificent family, incredible companions, a little effective great vehicle reclamation business and an earnest commitment to my family, instruction and work. My primary school experience is extremely intriguing and vital. In my primary school I am an extremely difficult and energetic kid. I am absolutely into sports. I love to play cricket and basketball.I additionally love to make companions and home base with them. I relax by tuning in to music and a little visit with companions on the telephone. Once in a while I truly miss my grade school understanding. I am as of now going to the north south college with an end goal to get my four year college education in business the board. I am going to this college since it is the positioned 1 college in Bangladesh. It has a major grounds. The entirety of the employees are exceptionally qualified and they gain their PhD degree from abroad. Presently my college days were amazing. I had a ton of fun there with my friends.I likewise played for my college cricket crew and I was the best cricketer in my college. I feel glad for going to this college. Course CodeClass Name/SubjectTeacher’s Name MIS105Introduction to computersAfz MGT210Principles of ManagementJNA BUS172Introduction to StatisticsABS MKT202Introduction to MarketingZTK Outside college at whatever point I get enough time I used to go to my town. I generally part with my old garments to the needy individuals. Each Friday my companions and I go to the rustic zone and I additionally help my companions to prepare nourishment for the poor people.My companions and me composed a cause appear for the individuals who were live in under the neediness line. Now and then I go to numerous authentic places in the Dhaka city and outside the city. Constantly 2015 I would like to be in a great job as top administration position. The viewpoint for my future is a decent one because of my family and training. I can see myself getting progressively versed in consistence administrations and later on potentially beginning a related organization. I consider my to be just like a top quality supervisor in a place of significance including basic dynamic that drives an organization to rivalry and wins.I can likewise find later on where I will be setting aside some effort to compensate my family for their help and achievements, perhaps in the long excursion outside the nation. I can likewise find in my future where my better half and myself will have the option to keep on giving our encounters to both our kids and grandkids helping them to accomplish their objectives. I accept that solitary future hangs on what I put into it. To this point in my life I have endeavored to accomplish my instructive objectives from graduating secondary school to in no time getting my degree in business the board through the North South University.I figure I will get more chances to accomplish my objective. As I expressed first and foremost, I have consistently positioned an extraordinary significance on my training and have had a drive to find out more and exceed expectations throughout everyday life. I would trust that through the entirety of my encounters in my own just as instructive life that this will give the establishment on which I can succeed and as an expert to help my future organization I would work for. I trust you have made the most of my personal history, I figure you can see that my life has been founded on difficult work, instruction and obligation. It is there rules that I accepted could have the best impact on anyone’s achievement. The most effective method to refer to My Autography, Papers

Engineer in Society Free Essays

string(27) finished plan is safe. Designers work to create financial and safe answers for useful issues, by applying science, logical information and inventiveness while thinking about specialized limitations. The term is gotten from the Latin root â€Å"ingenium,† meaning â€Å"cleverness†. The modern transformation and proceeding with innovative advancements of the most recent couple of hundreds of years have changed the implication of the term marginally, bringing about the view of designers as applied researchers. We will compose a custom exposition test on Designer in Society or then again any comparative subject just for you Request Now Crafted by engineers is the connection between saw needs of society and business applications. With respect to building definition it is a control, workmanship and calling of getting and applying specialized, logical, and scientific information to plan and execute materials, structures, machines, gadgets, frameworks, and procedures that securely understand an ideal target or creation. The expansive order of designing incorporates a scope of increasingly particular sub teaches, each with a progressively explicit accentuation on specific fields of utilization and specific territories of innovation. The idea of building has existed since antiquated occasions as people conceived key innovations, for example, the pulley, switch, and wheel. Every one of these innovations is reliable with the advanced meaning of designing, misusing fundamental mechanical standards to create helpful devices and items. The term building itself has a considerably more ongoing historical background, getting from the word engineer, which itself goes back to 1325, when an engine’er (truly, one who works a motor) initially alluded to â€Å"a constructor of military motors. † In this unique situation, presently outdated, a â€Å"engine† alluded to a military machine, I. e. , a mechanical contraption utilized in war (for instance, a sling). The word â€Å"engine† itself is of much more established cause, at last getting from the Latin ingenium (c. 250), and meaning â€Å"innate quality, particularly mental force, thus a sharp creation. † Later, as the plan of non military personnel structures, for example, scaffolds and structures developed as a specialized control, the term structural designing entered the dict ionary as an approach to recognize those having some expertise in the development of such non-military activities and those engaged with the more established order of military building (the first significance of the word â€Å"engineering,† now to a great extent outdated, with remarkable exemptions that have made due to the current day, for example, military designing corps, e. g. the U. S. Armed force Corps of Engineers. Designing, much like other science, is a wide order which is frequently separated into a few sub-disciplines. With the fast progression of innovation numerous new fields are picking up unmistakable quality and new branches are growing, for example, materials building, PC designing, programming designing, nanotechnology, tribology, atomic building, mechatronics, and so forth. These new strengths some of the time join with the conventional fields and structure new branches, for example, mechanical building and mechatronics and electrical and PC designing. Another or rising zone of utilization will generally be characterized briefly as a change or subset of existing controls; there is frequently hazy area regarding when a given sub-field turns out to be enormous as well as noticeable enough to warrant grouping as another â€Å"branch. † One key marker of such development is when significant colleges begin building up divisions and projects in the new field. For every one of these fields there exists impressive cover, particularly in the zones of the utilization of sciences to their controls, for example, material science, science and arithmetic. Building is a subject that ranges from enormous coordinated efforts to little individual activities. Practically all building ventures are obligated to a type of financing organization: an organization, a lot of speculators, or an administration. The couple of sorts of building that are insignificantly compelled by such issues are free building and open plan designing. By its very nature designing is bound up with society and human conduct. Each item or development utilized by present day society will have been impacted by building structure. Building configuration is an exceptionally useful asset to make changes to condition, society and economies, and its application carries with it an extraordinary duty. Numerous arrangements of building social orders have built up codes of training and codes of morals to manage individuals and educate people in general on the loose. Building undertakings can be dependent upon debate. Models from various building disciplines incorporate the advancement of atomic weapons, the Three Gorges Dam, the structure and utilization of Sport utility vehicles and the extraction of oil. Accordingly, some western building organizations have established genuine corporate and social duty arrangements. Designing is a key driver of human turn of events. Sub-Saharan Africa specifically has a little building limit which brings about numerous African countries being not able to create essential foundation without outside guide. The accomplishment of huge numbers of the Millennium Development Goals requires the accomplishment of adequate building ability to create framework and practical innovative turn of events. Security is the condition of being â€Å"safe† (from French sauf), the state of being ensured against physical, social, profound, monetary, political, passionate, word related, mental, instructive or different sorts or outcomes of disappointment, harm, blunder, mishaps, hurt or whatever other occasion which could be considered non-alluring. This can appear as being shielded from the occasion or from introduction to something that causes wellbeing or conservative misfortunes. It can incorporate security of individuals or of assets. Wellbeing building is an applied science emphatically identified with frameworks designing and the subset System Safety Engineering. Security designing guarantees that an actual existence basic framework carries on varying in any event, when pieces fizzle. Constant changes in innovation, natural guideline and open security concerns make the examination of complex wellbeing basic frameworks increasingly requesting. Wellbeing is regularly observed as one of a gathering of related orders: quality, dependability, accessibility, viability and security. These issues will in general decide the estimation of any work, and deficiencies in any of these zones are considered to bring about an expense, past the expense of tending to the region in any case; great administration is then expected to limit all out expense. Hypothetically, wellbeing engineers take an early structure of a framework, break down it to discover what shortcomings can happen, and afterward propose security prerequisites in plan particulars in advance and changes to existing frameworks to make the framework more secure. However, security engineers are allocated to demonstrate that a current, finished structure is sheltered. You read Architect in Society in classification Papers If a wellbeing engineer at that point finds huge security issues late in the plan procedure, rectifying them can be over the top expensive. This sort of mistake can possibly squander enormous entireties of cash. The special case to this customary methodology is the manner in which some enormous government offices approach wellbeing building from an increasingly proactive and demonstrated procedure point of view, known as â€Å"system safety†. The framework wellbeing theory is to be applied to perplexing and basic frameworks, for example, business aircrafts, complex weapon frameworks, shuttle, rail and transportation frameworks, airport regulation framework and other complex and security basic modern frameworks. The demonstrated framework security strategies and procedures are to forestall, kill and control dangers and dangers through structured impacts by a coordinated effort of key designing orders and item groups. Programming wellbeing is a quickly developing ield since present day frameworks usefulness are progressively being put leveled out of programming. The entire idea of framework wellbeing and programming security, as a subset of frameworks building, is to impact wellbeing basic frameworks structures by directing a few kinds of peril examinations to recognize dangers and to indicate plan wellbeing highlights and techniques to deliberately moderate hazard to adequate levels before the framework is affirmed. Also, disappointment alleviation can go past structure proposals, especially in the territory of upkeep. There is a whole domain of security and unwavering quality designing known as Reliability Centered Maintenance (RCM), which is a control that is an immediate consequence of breaking down potential disappointments inside a framework and deciding support activities that can moderate the danger of disappointment. This philosophy is utilized broadly on airplane and includes understanding the disappointment methods of the useful replaceable congregations notwithstanding the way to distinguish or foresee a looming disappointment. Each vehicle proprietor knows about this idea when they take in their vehicle to have the oil changed or slows down checked. In any event, topping off one’s vehicle with fuel is a straightforward case of a disappointment mode (disappointment because of fuel weariness), a methods for recognition (fuel measure), and a support activity (filling the car’s fuel tank). For huge scope complex frameworks, hundreds if not a large number of upkeep activities can result from the disappointment investigation. These support activities depend on conditions (e. g. , check perusing or broken valve), hard conditions (e. . , a segment is known to flop after 100 hrs of activity with 95% sureness), or expect assessment to decide the support activity (e. g. , metal weakness). The RCM idea at that point breaks down every individual support thing for its hazard commitment to wellbeing, strategic, availability, or cost to fix if a disappointment occurs. At that point the entirety of all the su pport activities

Who Else Wants to Learn About Essay Topics about Humanities?

Who Else Wants to Learn About Essay Topics about Humanities? The Key to Successful Essay Topics about Humanities An individual should guarantee he or she's comfortable with this issue of the essay. An essay's topic is the narrowed down idea you have made the decision to discuss as it is related to the text you are thinking about. 8-4-2018 General expository essay topics can be utilised in any discipline. Deciding on the accurate descriptive essay topics is the most crucial portion of essay writing. The writer's research will subsequently further his position on the subject. It is tough to claim that you're interested in the way an author expresses himself should you don't demonstrate that expression in your essay. When you get a customized history paper online, you know your writer will adhere to the basic fundamentals of academic soundness in writing. Writing quality essays is the principal purpose of our services. There are three major components of such an essay. Most likely, you've learned that writing a very good paper is impossible without keeping in contact with the writer throughout the entire process of writing. Argumentative Research Paper The argumentative research paper is designed to persuade the reader of a specific point. Things You Should Know About Essay Topics about Humanities If you are searching for the very best company to purchase history papers online, Buy-Custom-Writings. Many debate what a suitable age to get a cellphone is. Read all of the material in your textbook regarding that topic to make sure you will be interested enough in the topic to observe the paper through the end. There are a couple strategies to do footnotes. When you've purchased your customized history paper, our all-inclusive system will enable you to communicate with the writer, track the advancement of your work, and offer extra directions to the staff. This list consists of the absolute most well-known topics that our professional experts have lately been requested to dwell on. In addition, don't neglect to have a look at their blog section. Run your paper through internet plagiarism detection program. There, you are going to be asked to supply the fullest information about your paper. Your paper has to be well-organized and well-researched. Your paper is going to be finished punctually, we guarantee it. At any time you get a customized history paper at Buy-Custom-Writings. It is essential to mention that we've highly capable and skilled writers in a wide scope of scientific fields. Thus, don't hesitate to use the cell version our desktop site, when you will need to put an order or track the existing one from your cell device. Application forms are offered in the fall. Have a look at the bibliographies of these sites to locate scholarly works in the area. How to Get Started with Essay Topics about Humanities? Just give it a go, and you'll observe that we're different from whatever you may have experienced in academic writing! At exactly the same time, there are methods to break the rules appropriately. There's always not sufficient time so as to cope with all the things planned in time. Knowing your purpose right away will be able to help you frame your argument and reach the perfect individuals in the perfect way. Next, when students really like to visit the class, they don't feel any uncomfortable by it. Humanities may also be classified as social sciences and thus may also include linguistics, law anthropology amongst others. It's well worth noting that humanities is made up of a lot of aspects, like languages, religion, philosophy, art etc.. By comparison, the humanities are studies using subjective and rational procedures to inquire into the human world. When you must compose a humanities research paper, it can be hard to decide on a topic. Many primary sources arrive in languages apart from English. Talk to your professor to be sure that the topics you are thinking about are acceptable for her class. Finally, there's a vast array of subjects for you to pick from and a lot of them are attractive.

Othello Racism And The Moor - 1013 Words

Saachi Shenoy Ms. Ekta Shah English 2 Honors 20 September 2017 Othello: Racism and the Moor William Shakespeare’s Othello uses the racial tensions of the period to enhance the execution of the play subtly. At the time of his writing, ethnic minorities were so disregarded, almost to the point of being ignored, yet Shakespeare chooses to make the protagonist a black male who rises to power. Repeatedly throughout the play, the contrast of black and white as opposites permeates almost every plotline. When referring to Othello, the other characters often use darkness with a negative connotation whether it is meant to be derogatory, complimentary or a general observation. One of the best†¦show more content†¦While most times dark imagery is intended to be an insult, there are times in the book where it s used as a form of flattery. Not everyone in Venice shares the same harsh views as Brabantio. In fact, one of the most important men in the city, the Duke, is introduced when he disregards Brabantio racist concerns. â€Å"And noble/ signior,/ If virtue no delighted beauty lack, Your son-in-law is far more fair than black† (Shakespeare 1.3.328-331). The irony in the dukes word choices arises because he uses â€Å"virtue† to emphasize how good, light and pure Othello s soul is. Harvard s Jeffrey R Wilson says â€Å"If virtue is beautiful, then Othello is not black, yet Othello is obviously black, which demolishes the premise of the Duke’s conditional.† This opinion just reinforces that though it s not an obvious insult, it s not beneficial. Although this is a compliment for Othello, it still distinguishes black and w hite people and portrays color stereotyping. As a whole, it ends up insulting his ethnicity rather than himself as a person because it just says that Othello is notShow MoreRelatedRacism By William Shakespeare s Othello1277 Words   |  6 PagesRacism in Othello William Shakespeare wrote Othello during the wars between Venice and Turkey dating back to the sixteenth century. On November 1, 1604, Othello was performed for the first time by King’s men at the court of King James I. Race is one aspect that affects people’s lives. â€Å"Racism rejects mankind and a means of legalizing diversity† (Mutlu 135). With traces of racism, Shakespeare portrays the story of a general and his wife. From the beginning of Othello, there is a coordination ofRead MoreOthello, By William Shakespeare1515 Words   |  7 PagesShakespeare’s Othello is seemingly about the blooming affection between a man and a woman. However, it is a love story gone wrong—or is portrayed as so by the author. In the historical context of Othello, which is set during the Turkish-Venetian war in the 16th century, it is essential to emphasize that Othello is the love story between Othello, the Moorish general, and Desdemona, the Venetian lady. This racial difference is most problematic to the eyes of the white Venetian society, allowing charactersRead MoreRacism in Othello by William Shakespeare Essay1235 Words   |  5 Pageshow much Othello’s race and the racism around him affected his life? Othello struggled a lot during the play because of his dark skin color. He was called several racist names like â€Å"the Moor,† â€Å"old black ram,† â€Å"Barbary horse,† and â€Å"thick lips† (Shakespeare 1.1.40; 1.1.88; 1.1.111; 1.1.66).The term â€Å"racism† has been around for several years; it started in the twentieth century (Bartels 433). By the way the Elizabethan era viewed black people was similar to how racism is today with all of the racialRead MoreEssay about Racism and Cultural Differences Exposed in Othello1322 Words   |  6 Pages Othello, from the onset, is shown to us a play of love and jealousy. There is however more to this play than just love and jealousy; there is underlying racism, hate, deception, pride, and even sexism between these pages. Othello is a transcendent play, one that will survive the perils of time simply because it is still relevant. Even today, over 400 years later, there are still issues of racism and sexism. Hate is as natural as love in humans and Othello gets right to the root of that. WeRead MoreOthello – Race and Stereotypes Essay637 Words   |  3 Pagesis important alters t he interpretation of the tragedy within the play. The racism represented in Othello is not just about an instance of prejudices and prejudgments made by a crowd of people against another, but in fact has much more subtle and devastating consequences, specifically, that it is proliferated not only by the discriminatory section of society, but also by the target of this discrimination. Although Othello didn’t initially validate any of the stereotypical qualities that certain peopleRead MoreThe Tragedy Of Othello, The Moor1720 Words   |  7 PagesThe Tragedy of Othello, the Moor the Venice: The Fall of A Man for His Race by Josà © Pineda. Professor Arzola English 2322 5 July 2015 Outline. Thesis: The tragedy of Othello, the Moor of Venice written by William Shakespeare, the author uses a characters to express the complex social circumstance of race at the time and how the white men’s ideas about black people leads to their hate and downfalls throughout the play. Sociological Approach. I. Summary plot. II. Description of the mainRead MoreOthello Reflects the Context and Values of its Time Essay1342 Words   |  6 PagesShakespeare’s Othello and Geoffrey Sax’s appropriation of Othello, the evolution of the attitudes held by Elizabethan audiences and those held by contemporary audiences can be seen through the context of the female coupled with the context of racism. The role of the female has developed from being submissive and â€Å"obedient† in the Elizabethan era to being independent and liberated within the contemporary setting. The racism of the first text is overtly xenophobic and natural, whilst the â€Å"moor† is unnaturalRead MoreRacism By William Shakespeare s Othello1197 Words   |  5 Pagescentury, many scientists supported the belief that the human race could be categorized into different ethnic groups. Racism is generally defined as discrimination, prejudice, or antagonism directed against an individual(s) of a different race or ethnicity based on a certain belief. Every society that once lived on this Earth has essentially been affected by this global issue. Racism has been one of the most malicious aspects of the human race since the very beginning of history, and is still a topicRead MoreWhat Way Would A Modern Audience React To The Way Race And Racism Is Portrayed In Othello?1725 Words   |  7 PagesIn the Sixteenth century, as we see clearly from Othello and other works of both Shakespeare and Cinthios original version of Othello, race was a topic of great debate and discussion. Today, in the twenty-first century the debate retains its controversy and passion. However, attitudes towards race have taken a dramatic turn during the last century. In the developed world people are now living in an increasingly cosmopolitan society would undoubtedly be more tolerant and would reject or even be offendedRead MoreAnalysis Of Othello By William Shakespeare1579 Words   |  7 Pagesdiscriminated against due to your r ace? In Othello by William Shakespeare the theme of race is evident through out the play and is a very critical aspect towards the plot. Since Othello has a strong sense of self he is able to counter-balance the overt racism he is faced with in the beginning because he is respected and has high stature as a war general. Him and his wife lived happily without worrying what others thought of their bi-racial marriage. But, when Othello hears rumors of his wife’s possible

Vivendi (a) Revitalizing a French Conglomerate - 3072 Words

MAPPING THE BUSINESS LANDSCAPE General Environment: For CGE, the 1980s were a period of unprecedented opportunity in France in which it could make the great leap forward. The French economy as a whole was growing rapidly and the hopes of an expanded market with the European Community were attractive opportunities for the firm. In CGE, one form of diversification was cross shareholdings. The origin of this cross-shareholdings can be traced to the period 1986-1988 during a time of cohabitation in French government between a social president, Francois Mitterand, and a more conservative Prime Minister, Jacques Chirac. Afraid of the inability of the French weak capital markets to absorb large quantity of shares domestically and†¦show more content†¦In 1984-85, several highly talented engineers were hired away from France Telecom, the government owned monopoly. CGE s construction subsidiary, purchased for the apparent synergy of a similar customer base, was bought as a poison pill after St. Gobain, the French glass and material company, attempted to take over CGE in 1981. When new CEO, Jean-Marrie Messier took over the charge of the company, he started managing the company in his own way. Central to Messier s new operating principles was that CGE must return to its core activities. Looking forward, his plan was to reduce the importance of Construction and Property while building the role of communications. Complete divestment from real estate had been eliminated as an option in the near term because Messier believed that the market would not allow a quick liquidation of these assets. Messier created alliances with cash rich partners to supplement CGE s resources in fast growth areas with high capital requirements. Structure: Structure of the firm was quite different in the period of two different CEOs. Both Dejouany and Messier had different way of managing the company with different level of experience and understandings. In the tenure of Dejouany, number of employees grew significantly with the growth of the company. By 1995, number directly reporting to him was 70. He diversified the whole business into real estate development, healthcare, transportation, andShow MoreRelatedVivendi: Revitalizing a French Conglomerate Essay617 Words   |  3 PagesDuring the 1980s the French economy expanded assimilating rapidly the scarce existing venture capital from the week capital market. As a company with a healthy cash flow, Compagnie Gà ©nà ©rale des Eaux (CGE) took advantage of economic circumstances and pursued a strong expansion strategy entering different business realms like real estate, healthcare, or telecommunication. Although this strategy worked well with the current economical conditions, the absence of an adequate organizational structureRead MoreVivendi: Revitalizing a French Conglomerate(A) Essay1910 Words   |  8 Pagesand transforming the company into a conglomerate, Messier focused on profitability and restructuring within the company. As Dejouany’s leadership ended with a cash crisis and corruption scandal, Messier’s leadership led CGE’s stock to an appreciation of 71.8% within two years after succeeding Dejouany. The leadership change occurred at the right time. Dejouany looked at the big picture and maneuvered CGE into a vast and profitable conglomerate at its prime, while Messier paintedRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 PagesJones−George: Contemporary Management, Fourth Edition I. Management 2. The Evolution of Management Thought  © The McGraw−Hill Companies, 2005 27 50 Chapter Two German professor of sociology, developed one theory; Henri Fayol, the French manager who developed the model of management introduced in Chapter 1, developed the other. The Theory of Bureaucracy bureaucracy A formal system of organization and administration designed to ensure efï ¬ ciency and effectiveness. Max Weber (1864–1920)

Professional Behaviours and Attitudes of a Registered Nurse

Question: Describe about the professional behaviours and attitudes of a registered nurse towards the patients and their family members. Answer: Introduction Professional behaviours and attitudes of a registered nurse towards the patients and their family members are central to the development of an effective therapeutic nurse patient relationship. Professional boundary violations, under or over involvement with patients and their family members can alter best practice into poor practice. A comprehensive knowledge of a patients medical condition and the physical and psychological implications of the condition is essential for the nurse to provide adequate patient centred care. Patient knowledge underpins accurate patient assessment, care planning and the implementation of skills (Jones, 2013). Also, the evaluation of pharmacological interventions and other cares cannot be effectively considered without a sound knowledge base in which to base their judgements (Brotto, 2013). It is therefore essential that patient centred care is underpinned by a sound knowledge base which is specific to the patients medical condition. Patient neglect can o ften transmit to a lack of feeling unsafe physiologically, psychologically and culturally. A registered nurse should ardently collect information about patients history, current health conditions. These information need critical analysis for patients effective care and well-being. Therefore, a registered nurse must learn these skill timely and rapidly for better performance. The code of professional conduct for nurses in Australia, the code of ethics for nurses in Australia and the code of conduct of nurses set the main principles in the respective regulatory jurisdictions that nurses are expected to maintain both inside and exterior of the professional spheres in order to safeguard the respectable standing of the health professionals in Australia. Crossing professional boundaries as a registered nurse is very much offensive action and can have negative impact on patients health and family members (Palmer, 2013). Professional boundaries in nursing are described as parameters which look after the space concerning power of a professional and susceptibility of the patient. It is a perimeter that spot the edges among a health professional, therapeutic association and a non- professional or professional rapport between nurses and patient in their care. When a nurse crosses a limit they usually act in an unethical style and abuse the power in this relationship. Nurses need to obtain informed agreement from patients in their care before conducting any therapeutic professional dealings. Nursing is a holistic approach and in order to cope with these professional restrictions certain appreciation is needed. An intrinsic power inequity occurs within the relationship between persons receiving treatment and nurses that make the individuals in their maintenance helpless and exposed to exploitation. Nurses actively reserve the dignity of patients and their families through experienced gentleness and admiration for the susceptibility and feebleness of persons under their authority. This vulnerability generates power disparity in the bond between registered nurses an d patients in their care that must be recognised and managed. Inexperienced nurses can commit boundary violations because of lack knowledge. The greeting interaction of the nurse with the patient as observed in the video is not appropriate. The greening do not shows any concern or respect for the patient in pain. Behaviours like this do not meet the ethical guidelines of showing respect to the patients (4). Casual behaviour and arrogance do not enable patient-nurse relation to establish understanding and trust between them (3). Ignoring patient and the family members pleas is very offensive behaviour because it can deteriorate the patients condition, make the patient vulnerable for exploitation. Being engage in mobile phone in front of a suffering patient is a massive fault of the nurse in charge. It can withhold communication with a patient which is a serious neglect issue. Extensive non-beneficial revelation to the patient is another damage as it can harm the trust and break the respecting professional boundaries. Accepting gifts or money fro m any client is very unpleasant act.It soil the image of nursing professionals. A nurse should abstains from obtaining personal gain at the patients expenditure (2). Verbal seductive behavior, involving in a romantic and sexual relationship with any existing patient or patients family members is considered as extreme violations of nursing practise. Abuseandnegligenceare dangerous boundary violation as they implicate the treachery ofrespectandfaith within this relationship (Hanna and Suplee, 2012). Often thinking of a patient or any relatives of the patient in a personal way and telling personal things in order to impress them. A nurse must refrains from unfitting immersion in the client's personal relationships. Keeping secrets with a specific patient can reduce confidence. Favouring care of one patient at the expense of anothers is forbidden because every patient need same attention. Every patient and their health should have same importance for a nurse (Gutheil and Brodsky, 2011). The above described anomalies of nursing practise have lots of negative influence on patients health, effective diagnosis and treatment. Improper behaviour have been shown to impact on patients sensitivity of safety where patients are uncertain about the nurse in charge (Black, 2014). A proper introduction and communication can built up the trust in patients mind. Nurses are liable for commencing, upholding and culminating a relationship with a client in a way that confirms the clients needs are primary priority. According to The Health Professions Act, nurses do not involve into a companionship, a romantic or sexual relations with patients and their family member. Mostly, nurses do not exchange gifts with clients and return or redirect any significant gift. Use of mobile phones and other devices are forbidden when treating a patient. According to a survey of2,498 nurses byWolters Kluwer Health, sixty fivepercent of nurses use a mobile at workplace for personal purposesand for no les s than 30 minutes on a daily basis.Giving priority to a specific patient is offensive because it can lead to neglect of other patient. Patient negligence is found to have dual traits. 1st, practice negligence, which speak of the failures of healthcare nurses to reach objective ethics of care. 2nd, caring negligence, which refers to performances and behaviours that lead patients and witnesses to consider that nurses have uncaring approaches. The grounds of patient mistreatment often relate to issues like lack of experience and lack in organisational guidelines (Reader and Gillespie, 2013). These anomalies must be avoided to make the patient feel safe. Patients who are conscious of their caregivers character, feel safe and poised in knowing what care is being delivered by whom (Levett-Jones and Hoffman, 2013). Patients can also share these information with family members and friends and mention the doctor to the right person for conversation where required. Nurses devote a lot of time with patients. They have an important effect on patients experiences. To progress patients experiences and the quality of care, nurses must know what aspects within the nursing work environment have impact on patients health (Kieft et al., 2014).Positive attitude towards work, being more sensitive for patients is very much essential for a charged nurse. The nurses behaviour as shown in the video can be changed through a strict organizational guideline and proper implication of professional barriers. A social psychology-based conceptual model is established to clarify the incidence and nature of negligence and mistreatment of patient. This model can help in investigations of differences between patients and healthcare nurses in how they recognise neglect, the connotation with patient carelessness and health outcomes, the comparative significance of system and organisational elements in causing neglect, and the plan of interventions and health policy to dimi nish patient negligence (Reader and Gillespie, 2013). Patients feel safe knowing who their caregivers are and what is their roles and responsibilities are towards them as a patient have been shown to sleep better, feel confident in the care they are receiving, put less energy in expressing concerns with family and friends and feel that the carer they are receiving is patient centred (Black, 2014). Therefore initiating an open relationship with introductions of roles and responsibilities is central to patients perspectives of safety and wellbeing (Levett-Jones and Hoffman, 2013). Change is very much needed in cases as shown in the video. A compliant from the patients side and necessary steps regarding that compliant can motivate a nurse not to cross the professional boundaries. Strict guideline implication is mandatory for the nurses and other healthcare professional to behave properly and it can also rectify the image of nursing professionals and the healthcare setting. Conclusion Irrespective of the setting or time span of relations, the therapeuticnursepatient relationship defends the patient's dignity, independence, confidentiality and allows for the growth of trust and esteem. Professional boundariesare the spaces between thenurse'spower and the patient's vulnerability. The nurse requires to be ready to cope with violations. Patient wellbeing essential to be the main concern. If a nurses behavior is ambiguous, or if the nurse is uncertain of how to construe a condition, the nurse should access with a reliable administrator or associate. Nurses must practice in a method reliable with professional criteria. Nurses should be well-informed concerning professional boundaries and effort to create and uphold those margins. Nurses should study any boundary-crossing behavior and pursue help and advice from their senior and supervisors when crossings occur. Nurses also need to be conscious of the boundary violations that happen when using social media to discuss pat ients, their family or their treatment (Dehghani et al., 2013). References Black, B. (2013).Professional nursing: concepts challenges. Elsevier Health Sciences. Black, B. (2014). Professional Nursing. Concepts Challenges. (7th Ed). North Carolina: USA, Elsevier. Brotto, V. (2013). Ch. 31. Medication therapy (p. 815-887) In Potter and Perrys Fundamentals of Nursing. (4th Ed). J. Crisp; C. Taylor, C. Douglas G. Rebeiro. Sydney: Moby Elsevier. Dehghani, A., Dastpak, M., Gharib, A. (2013). Barriers to Respect Professional Ethics Standards in Clinical Care; Viewpoints of Nurses.Iranian Journal of Medical Education,13(5), 421-430. Finkelman, A., Kenner, C. (2013).Professional nursing concepts. Jones Bartlett Publishers. Gutheil, T. G., Brodsky, A. (2011).Preventing boundary violations in clinical practice. Guilford Press. Hanna, A. F., Suplee, P. D. (2012). Don't cross the line: Respecting professional boundaries.Nursing2015,42(9), 40-47. Jones, B. (2013). Ch. 6. Nursing Assessment and diagnosis (p.85-98) and Ch 7. Planning, implementing and evaluating nursing care. (P. 100 118). In Potter and Perrys Fundamentals of Nursing. (4th Ed). J. Crisp; C. Taylor, C. Douglas G. Rebeiro. Sydney: Moby Elsevier. Levett-Jones, T. and Hoffman, K. (2013). Ch 1. Clinical reasoning: What it is and why it matters. In Clinical Reasoning. Learning to think like a nurse. T. Levett-Jones (Ed). Austr: Pearson. Kieft, R. A., de Brouwer, B. B., Francke, A. L., Delnoij, D. M. (2014). How nurses and their work environment affect patient experiences of the quality of care: a qualitative study.BMC health services research,14(1), 249. Palmer, L. (2013). Ch 14. Ethical and legal dimensions of clinical reasoning: Caring for a person who is refusing treatment. In Clinical Reasoning. Learning to think like a nurse. T. Levett-Jones (Ed). Austr: Pearson. Reader, T. W., Gillespie, A. (2013). Patient neglect in healthcare institutions: a systematic review and conceptual model.BMC health services research,13(1), 1.

Mine Essay Example

Mine Essay The statements of Accounting Standards (SAS) are issued by the Nigerian Accounting Standards Board (NASB) for use by all those interested in published financial statements either as preparers or users. The NASB is a thirteen member body comprising the following organisations and establishments:  ¦ Central Bank of Nigeria (CBN)  ¦ Corporate Affairs Commission (CAC)  ¦ Federal Board of Inland Revenue (FBIR)  ¦ Federal Ministry of Finance (FMF)  ¦ Federal Ministry of Commerce and Tourism (FMCT)  ¦ Nigerian Accounting Teachers’ Association (NATA) Nigerian Association of Chambers of Commerce, Industry, Mines and Agriculture (NACCIMA)  ¦ Nigerian Deposit Insurance Corporation (NDIC)  ¦ Nigerian Stock Exchange (NSE)  ¦ Securities and Exchange Commission (SEC)  ¦ The Chartered Institute of Bankers of Nigeria (CIBN)  ¦ The Institute of Chartered Accountants of Nigeria (ICAN)  ¦ The Office of the Auditor General for the Federation. Standards Issuing Procedure Pri or to the issuing of any standard, a great deal of preparatory work is required which would culminate in the publication of an exposure draft. Copies of the exposure draft are sent to members and those with a special interest in the topic. After full and proper consideration and consultation, if it is seen to be desirable, an accounting standard on the topic may then be issued. In Nigeria, the SAS has precedence over other foreign standards including International Accounting Standards (IAS). Each SAS however indicates the level of compliance with the relevant IAS. SAS 1 – DISCLOSURE OF ACCOUNTING POLICIES (Issued Nov 1984) The purpose of this statement is to assist any reader in the understanding and the nterpretation of financial statements and the information disclosed therein. Definitions Accounting method – is the medium through which accounting concepts are applied to financial transactions and to the preparation of financial statements. Accounting Basis – the totality of methods adopted by an enterprise for applying fundamental accounting concepts to its financial transactions. There are two disti nctive accounting bases: i) Accrual basis; and ii) Cash basis. Accounting Policies – accounting policies are those bases, rules, principles, conventions and procedures adopted in preparing and presenting financial statements. We will write a custom essay sample on Mine specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mine specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mine specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Accounting concepts identified by the standard are: Entity, going concern, periodicity, realisation, matching, consistency, and historical cost. Accounting principles are employed in applying accounting concepts are: substance over form, objectivity, fairness, materiality, and prudence. SAS 2 – INFORMATION TO BE DISCLOSED IN FINANCIAL STATEMENTS (Issued Nov 1984) This standard requires that financial statements should provide quantitative and qualitative information to aid users in making informed economic decisions. Terms and meanings Accounting information – refers to the data that are found in financial statements. Accounting Period – refers to the time span, usually one year, covered by financial statements Financial Statement – consists of balance sheet, profit and loss account or income statement, notes on the account, cash flow statement, value added statement and historical financial summary. Long term – relates to a period in excess of 12 months. General Disclosures: The financial statements of an enterprise should state: ) The name of the enterprise b) The period of time covered c) A brief description of its activities d) Its legal form and e) Its relationship with its significant local and overseas suppliers including the immediate and ultimate parent, associated or affiliated company. SAS 3 ACCOUNTING FOR PROPERTY, PLANT AND EQUIPMENT (Issued Nov 1984) This statement deals with accounting for property, plant and equipment under the historical cost concept a nd the revaluation of specific items of property, plant and equipment. Definitions Property, Plant and Equipment – these are tangible assets that: a) have been acquired or constructed and held for use in the production or supply of goods and services and may include those held for maintenance or repair of such assets; and b) are not intended for sale in the ordinary course of business. Fair Value – is the amount for which an asset could be exchanged between a knowledgeable willing buyer and a knowledgeable willing seller in an arm’s length transaction. Net Book Value is the amount (historical cost or valuation) at which an asset is carried in the books less related accumulated depreciation. Useful Life – of an asset is the shorter of a) The predetermined physical life and b) The economic life during which it could be profitably employed in the operations of the enterprise. Recoverable Amount is that part of the NBV of an item of property, plant and equipment that the enterprise can recover in the future through depreciation of the item including its net realisable value on disposal. SAS 4 – ON STOCKS (Issued March 1996) This statement deals with the valuation and preparation of items of stocks including livestock and agricultural produce. Stocks include those finished goods and livestock awaiting sale, work-in-progress, raw materials and supplies to be consumed in the production of goods or the rendering of services. Livestock Two major problems are associated with the valuation of livestock, namely a) determining the actual number and their existence especially animals that graze; and b) identifying the various stages of their development The following three approaches to valuation of livestock are allowed by the standard: a. Cost approach b. Net realisable value . Appraisal value Systems of stock taking – two systems of stock taking generally in use are (i) Perpetual, and (ii) Periodic Valuation of stocks – generally, stocks should be valued at the lower of cost or net realisable value. The following methods are recommended by the standard: (a) First in, First out (b) Average cost, where it consistently approximates historical cost (c) Specific identification (d) Standard cost with the adjustment for c ost variances, and (e) The adjusted selling price method (Retail Inventory Method) The following stock valuation methods are not allowed: (a) latest Purchase Price (b) Last in, First out, and (c) Base stock. SAS 5 – ON CONSTRUCTION CONTRACTS (Issued August 1996) The main issues involved in accounting for construction contracts are the timing, measurement and recognition of revenue and the asset created during construction. Construction contract refers to the execution of building and civil engineering projects, mechanical and electrical engineering installations and other fabrications normally evidenced by an agreement between two or more parties. In practice, two methods are generally used for accounting for construction contracts, namely: a) the completed contracts method, and b) the percentage-of-completion method Several types of contracts exist including: (i) fixed sum (lump sum) contract (ii) Cost-plus a fixed rate contract (iii) Re-measure contract (iv) Variable-Price contract SAS 6 ON EXTRAORDINARY ITEMS AND PRIOR YEAR ADJUSTMENTS (Issued August 1986) The primary objectives of this statement are: a) to examine the issues involved in the determination of operating income in any given accounting period, and ) to prescribe the accounting treatment of extra ordinary and unusual items and prior year adjustments as well as their appropriate disclosure in financial statements. Definition: Exceptional Items – are those that though normal to the activity of an enterprise are abnormal as a result of their infrequency of occurrence and size e. g. abnormally high bad debts. Extraordinary items – are those that occur outside the ordinary activities of an enterprise and are not expected to recur frequently. Prior year adjustments – are items of revenue and expenses that were recorded this year but would have been recorded in a prior year or years if all the facts had been known at that time. These do not include adjustments for differences between actual and accounting estimates. Ordinary activities – of an enterprise are normal product lines or day-to-day activities. There are two types of reporting concepts namely, †¢ Current-Operating-Performance concepts, and †¢ All-Inclusive concepts A reporting entity should adopt the All-Inclusive Concept of reporting. SAS 7 – ON FOREIGN CURRENCY CONVERSIONS AND TRANSLATIONS (Issued June 1988) The primary objectives of this statement are to provide uniform accounting treatment for: a) Foreign exchange transactions and b) The translation by a Nigerian enterprise of the financial statements of its foreign branches, subsidiaries, associates, or joint ventures based in a country other than Nigeria. Definitions Foreign Currency – is any currency other than the domestic currency, the Naira. Conversion – is the process of expressing a foreign currency amount in naira by the use of an appropriate rate of exchange. Translation – is the restating of accounting balances of foreign operations at their equivalents in naira. Exchange Rate – is the rate at which the currency of a country is exchanged for the currency of another country. Some exchange rates used in practice are: i) Official Exchange ii) Spot rate iii) Closing rate of exchange iv) Forward rate Translation of the accounts of foreign operations Three main methods of translating foreign account balances are: (i) closing rate method, (ii) temporal method, and (iii) Monetary, Non-monetary method SAS 8 – ON ACCOUNTING FOR EMPLOYEES’ RETIREMENT BENEFITS (issued June 1990) The primary objectives of this statement are to narrow the differences in the methods or manner used in a) measuring the amount of retirement obligations under retirement benefit plans, b) allocating the cost of the plan and recognising resulting gains or losses to the accounting periods, and c) disclosing as accurately as possible, the plan and the effects of the plan implementation on the reporting enterprise. Retirement benefits can be determined in either of two ways, namely;  ¦ as a function of years of service and earnings as a function of accumulated contributions Retirement costs are determined using Actuarial cost methods namely: i) accrued benefit cost method, ii) projected benefit cost method Actuarial gains or losses are recognised in practice in either of 3 ways viz: i) immediate recognition ii) spreading iii) averaging SAS 9 ACCOUNTING FOR DEPRECIATION (Issued Aug 1989) This stat ement provides a guide for uniform and acceptable methods of determining and reporting depreciation on items of property, plant and equipment whether stated at historical cost or revalued amounts. Depreciation – represents an estimate of the portion of the historical cost or revalued amount of a fixed asset chargeable to operations during an accounting period. Methods for Calculating Depreciation Methods based on passage of time include: (a) straight line (b) decreasing charge (i) sum-of-the-year-digit (ii) Reducing balance (c) annuity and sinking fund Methods based on the level of usage or output are a) service hour, and b) productive output SAS 10 – ACCOUNTING BY BANKS AND NONBANK FINANCIAL INSTITUTIONS (PART 1) (Issued October 1990) This statement focuses on three main areas of concern relating to accounting practices followed by banks, namely; †¢ Income recognition †¢ Loss recognition, and †¢ Balance sheet classification Income Statement – Each principal revenue item should be stated separately in a bank’s financial statements to enable the user assess the contribution of that particular source of revenue. Balance Sheet – a bank should group its assets and liabilities in the balance sheet according to their nature and list them in order of their liquidity and maturity. SAS 11 – ON LEASES (Issued March 1991) The primary objectives of this statement are: a) to ensure that published financial statements contain sufficient information about lease transactions to make it possible for users of such statements to determine the effects of lease commitments on the present and future operations of the reporting enterprises. (b) To ensure uniform disclosure of terms and classes o f leases in financial statements. A lease is a contractual agreement between an owner (the lessor) and another party (the lessee) which conveys to the lessee the right to use the leased asset for an agreed period of time in return for a consideration, usually periodic payment called rents. Classification of Leases ) Operating lease ii) Finance or capital lease Other variants of finance or capital leases are: a) Leveraged lease b) Sales-tyoe lease c) Direct finance lease SAS 12 – ON ACCOUNTING FOR DEFERRED TAXES (Superseded by SAS 19 – Accounting for Taxes) SAS 13 – ON ACCOUNTING FOR INVESTMENTS (Issued Nov 1992) The statement focuses on three main forms of investments, namely (a) Short-term investment (b) Long-term investments, and (c) Investment properties Investments are assets acquired by an enterprise for purposes of capital appreciation or income generation without any activities in the form of production, trade, or provision of services. Valuation Short-term investments should be valued at the lower of cost and market value. Long-term investments should be carried at cost or at a revalued amount Investment properties should be carried in the balance sheet at their market value and revalued periodically an a systematic basis at least once in every three years SAS 14 – ACCOUNTING IN THE PETROLEUM INDUSTRY: UPSTREAM ACTIVITIES (Issued Dec 1993) This statement deals with accounting and reporting for upstream activities. It does not cover the downstream activities. Upstream activities involve the acquisition of mineral interest in properties, exploration (including prospecting) development, and production of crude oil and gas. Oil and gas producing activities involve costs which may be classified as: (a) mineral right acquisition costs (b) exploration and drilling costs (c) development costs (d) production costs (e) support equipment and facilities costs, and (f) general costs Oil and Gas Accounting Methods Two basic accounting methods in common use are the Full cost and the Successful Efforts methods. A third method known as Reserve Recognition Accounting (RRA) allows an enterprise to recognise the value of proved oil and gas reserves as assets and changes in such reserve values as earnings in the Financial Statements. This method is however not in common use and is not recommended. SAS 15 – ON ACCOUNTING BY BANKS AND NONBANK FINANCIAL INSTITUTIONS (PART II) (Issued Dec 1996) This statement seeks to provide a guide for accounting policies and accounting methods that are to be followed by non bank financial institutions as: Finance Houses/Companies  ¦ Bureaux De Change  ¦ Mortgage Institutions  ¦ Discount Houses  ¦ Stock Brokerage Firms ; and  ¦ Other Capital Market Operators SAS 16 – ACCOUNTING FOR INSURANCE BUSINESS (Issued Dec 1997) This statement establishes financial accounting and reporting standards for the financial statements of nonlife and life assurance undertakings. The business of insurance can be broadly divided into two categories: (a) General Insurance Business (non life) (b) Life Assurance Business (long term business) Basis of accounting for Insurance transaction include:  ¦ Annual Accounting  ¦ Deferred Annual accounting, and  ¦ Fund accounting General insurers are required to adopt the annual basis of accounting. Where it is not possible to determine underwriting results with reasonable certainty until the following accounting period, the deferred annual basis should be adopted. Life assurance business should be accounted for on the fund accounting basis. Balance sheet – both general insurers and life assurers should arrange their balance sheet items in order of liquidity. SAS 17 – ACCOUNTING IN THE PETROLEUM INDUSTRY: DOWNSTREAM ACTIVITIES (issued Dec 1997) This statement provides guide on accounting practices and reporting formats to be followed by companies operating in the downstream sector of the Nigerian Petroleum Industry. Downstream activities involve transporting, refining and marketing of oil, gas and derivatives. Such companies include those engaged in:  ¦ Refining and petrochemicals  ¦ Marketing and distribution; and  ¦ Liquefied Natural Gas SAS 18 – ON STATEMENT OF CASH FLOWS (Issued Dec 1997) This standard requires that a statement of cash flows should be part of the financial statements prepared by an organisation. It replaces the statement of source and application of funds required by SAS 2. Definitions Cash – comprises cash in hand and demand deposits, denominated in Naira and foreign currencies. Cash Equivalents – are short term, highly liquid investments that are readily convertible to known amount of cash and which are subject to an insignificant risk of changes in value. Generally, they are within three months of maturity. Cash flows – are inflows and outflows of cash equivalents There are two methods of preparing a statement of cash flows: 1) Direct method; and 2) Indirect method Classification of cash flows The standard requires that cash flow items be classified under the following headings:  ¦ Operating activities  ¦ Investing activities; and  ¦ Financing activities. Interest paid, dividend paid and other distributions to owners should be classified as cash flows from financing activities while interest received and dividend received should be classified as cash flows from investing activities except where the investor-company has significant control over he investee company and holds at least 20% of the equity. In such cases, dividends received should be classified as cash flows from operating activities. SAS 19 Accounting for Taxes (Issued December 2000) This Statement replaces the Statement of Accounting Standard No. 12. SAS 19 – Accounting for Taxes covers taxes on business organisations including Companies Income Tax, Petroleum Profit Ta x, Capital Gains Tax, Value Added Tax and Education Tax. The Statement does not cover Customs and Excise Duties and Royalties. Key Definitions Deferred Tax is the tax (liability or asset) attributable to timing differences. Input Tax (VAT) is the tax paid on goods and services purchased. Output Tax (VAT) is the tax collected by a taxable person from other parties for goods and services supplied. Permanent Differences are differences between taxable and accounting income, for a period, that are not expected to reverse in subsequent periods. Tax Expense/Tax Income is the total of current and deferred taxes charged against or credited to the income of the accounting period. Temporary Differences are the differences between the amount an asset or a liability is carried in the balance sheet and its tax base. Timing Differences are differences between the accounting income and taxable income which arise because the periods in which some items of revenue and expense are included in accounting income differ from the periods in which they are included in taxable income. Such differences originate in one period and are expected to reverse in one or other subsequent periods. Bases of providing for deferred taxes nil provision basis; partial provision basis; and full provision basis. Methods of computing Deferred tax deferral method (FIFO or Average) liability method Presentation in financial statements There are two major methods of presenting tax effects of timing differences in the financial statements: net-of-tax method (prohibited) separate line item method (permitted) Investment income should be accounted for at gross amounts and the tax withheld at source should be deducted from the tax payable. Deferred taxes should be computed using the liability method Only the timing differences that are expected to reverse during the period allowed by the tax law should be considered in computing deferred taxes for treatment either as an asset or as a charge to the deferred tax account. Full provision should be made for deferred taxes. Deferred taxes relating to ordinary activities should be shown as part of the tax on profit or loss resulting from ordinary activities. Deferred taxes relating to extraordinary items should be shown as part of the tax on extraordinary items. Capital gains tax should be included in the tax expense for the period. Where capital gains tax relates to a disposal treated as an extraordinary item, it should be stated as a deduction from the item. Where non-recoverable VAT in respect of an expense item should be expensed. Where a non-recoverable VAT is paid in respect of an item of fixed asset, the VAT should be capitalised as part of the cost of the fixed asset. The net amount owing to or due from the tax authority should form part of debtors or creditors. Where recoverable VAT remains consistently outstanding for three years, it should be fully provided for. Output VAT should be excluded from the turnover shown in the profit and loss account. Disclosure Requirements The following components of tax expense (income) should be disclosed by way of notes: Company income tax; Petroleum profit tax; Capital gains tax; Education tax; and Deferred tax. Taxes on extraordinary items and prior year adjustments Deferred tax balance should be presented in the balance sheet separately in the case of liability, between long term and current liabilities and in case of assets, between fixed and current assets. Movements in tax accounts should be shown as follows: Current Taxes balance at the beginning of the peri od; tax charge or credit for the period; payments made during the period; tax credits received during the period; and balance at the end of the period. Deferred taxes balance at the beginning of the period; current year provision (reversal); and balance at the end of the period. TUTORIAL NOTE ON DEFERRED TAXATION – SAS 19 IAS 12 (Revised) Background The amount of tax payable in any particular period does not necessarily bear a direct relationship to the amount of profit or loss shown on the income statement. This is because the tax laws provide for the computation of the taxable income for a period based on rules different from the generally accepted accounting principles followed while preparing the income statement. In order to account for the tax effects of all transactions occurring within a period, a deferred tax asset or liability (as appropriate) is usually recognise. This is in line with the matching concept. Key Terms Deferred Tax Liabilities are the taxes payable in future accounting periods attributable to timing differences. Permanent Differences are differences between taxable and accounting income, for a period, that are not expected to reverse in subsequent periods. Tax Expense/Tax Income is the total of current and deferred taxes charged against or credited to the income of the accounting period. Temporary Differences are the differences between the amount an asset or a liability is carried in the balance sheet and its tax base. Temporary differences may be either taxable differences or deductible differences. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. Timing Differences are differences between the accounting income and taxable income which arise because the periods in which some items of revenue and expense are included in accounting income differ from the periods in which they are included in taxable income. Such differences originate in one period and are expected to reverse in one or other subsequent periods. While all timing differences are temporary differences, not all temporary differences are timing differences. Bases of Providing for Deferred Taxes The objective of providing for deferred taxes is to ensure that the tax expense reported in an income statement of a particular period reflects the tax effects of transactions included in the accounting profit/loss of the period. Permanent differences are not taken into consideration as they do not affect other periods. In providing for deferred taxes, three major bases are commonly in use. These are: nil provision basis; partial provision basis; and full provision basis. Under the nil provision basis, the tax effects of timing differences are ignored completely. Only the tax payable in respect of the accounting period is charged to income in that period and no provision is made for deferred taxes. Proponents of this basis hold the view that since tax liability arises only on taxable income and not on accounting income, there is no need to provide for deferred taxes. However, this practice is not recommended because it could understate or overstate the tax expense for the period. Under the partial provision basis, the tax effects of some timing differences are excluded from the computation of deferred taxes when there is reasonable evidence that those timing differences will not reverse for some considerable number of years. Supporters of this basis argue that deferred tax has to be provided for only where there is a high probability that the tax will become payable as a result of the reversal of timing differences. Opponents of this basis argue that the current deferred taxes will reverse. It may only be replaced by other originating differences in future. This practice is also not recommended because the amount of the provision is subjective. The full provision basis takes into account all the timing differences. Proponents of this basis submit that financial statements of a particular period are expected to recognise the tax effects of all the transactions occurring in that period. Opponents of this basis argue that there is the problem as to whether, and why, distant and contingent possibilities of paying greater tax in the future should be recognised now as liabilities in the account. This practice is prudent and acceptable internationally and is the basis required by SAS 19. Methods of Computation The tax effect of a timing difference is computed as the difference between the tax computed after taking into account the transaction(s) giving rise to the timing difference and the tax computed without including such transaction(s). There are two methods of computing deferred taxes: deferral method liability method Deferral Method Under this method, deferred taxes are determine on the basis of the prevailing tax rates when the timing differences originate. No adjustments are made later to recognise subsequent changes in tax rates. Reversals of the tax effects of timing differences are accounted for using the tax rates current at the time the differences arose. In practice, the rates used may be either an average rate to date, or a rate determined through the first-in-first-first-out approach. A basic argument against the deferral method is that the balance of deferred taxes may not represent the actual amount of additional taxes payable or recoverable in the periods that timing differences reverse. Liability method Under this method, the amount of deferred tax is computed using the tax rate expected to be in force during the period in which the timing differences reverse. Usually, the current tax rate is used as a reasonable estimate of the future tax rates, unless changes in tax rates are known in advance. As a result, the deferred tax provision represents the best estimate of the amount which would be payable or recoverable if the relevant timing differences reverse. Thus, the difference between income tax expense and income tax payable for the period is directly adjusted on the deferred tax balance. When accounting for timing differences results in a debit balance, and there is reasonable expectation of its recovery, it is usually carried forward as an asset. Presentation in Financial Statements There are two major methods of presenting tax effects of timing differences in the financial statements: net-of-tax method separate line item method Net-of-Tax-Method Under this method, the tax effects of timing differences (determined by either the deferral or liability method) are not reported separately; instead, they are reported as adjustments to the carrying amounts of specific assets or liabilities and the related revenues or expenses. Although this method recognises that the values of assets and liabilities are affected by tax considerations, it fails to distinguish between transactions and their tax effects and thus it is not recommended. Separate Line Item Method Under this method, the tax effects in the financial statements are shown separately from the items or transactions to which they relate. The main advantage of this method is that it distinguishes between an item and its tax effects. Disclosure Requirements The major components of tax expense or income shall be disclosed separately  ¦ the amount of deferred tax expense (income) relating to the origination and reversal of temporary differences  ¦ the amount of a deferred tax asset and the nature of the evidence supporting its recognition  ¦ an explanation of changes in the applicable tax rate(s) compared to the previous accounting period  ¦ an explanation of the relationship between tax expense (income) and accounting profit (i. e. econciliation o f effective to statutory tax rate)  ¦ the aggregate current and deferred tax relating to items that are charged or credited to equity  ¦ the amount of deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes DEFERRED TAXES – Points to Note  ¦ Deferred taxes should be computed using the liability method  ¦ Only the timing differences that are expected to reverse during the period allowed by the tax law should be considered in computing deferred taxes for treatment either as an asset or as a charge to the deferred tax account.  ¦ Full provision should be made for deferred taxes (Full basis). Deferred taxes relating to ordinary activities should be shown as part of the tax on profit or loss resulting from ordinary activities.  ¦ Deferred taxes relating to extraordinary items should be shown as part of the tax on extraordinary items.  ¦ Deferred taxes, other than those relating to extraordinary items or prior year adjustments, sh ould be shown separately from the items or transaction to which they relate.  ¦ Deferred tax balance should be presented in the balance sheet separately in the case of liability, between long term and current liabilities and in case of assets, between fixed and current assets. The tax effect relating to the increase in the carrying value of a revalued asset should be determined and charged or credited directly to equity. SAS 20: Abridged Financial Statements (Issued Dec 2001) The primary objectives of this Statement are to: specify the minimum contents of Abridged Financial Statements; standardise formats for presentation of Abridged Financial Statements; and improve comparability and usefulness of Abridged Financial Statements. Abridged Financial Statements should carry a declaration that: a) they are abridged financial statements; ) the financial statements and the specific disclosures included in them have been derived from the full financial statements of the company; c) the abridged financial statements cannot be expected to provide as full an understanding of the financial performance, financial position and financing and investing activities of the organisation as the full financial statements; and d) copies of the full financial statements can b e obtained from the Registrars of the company. A company whose financial statements for a period are qualified by its auditors should not publish Abridged Financial Statements for that period. Abridged Financial Statements must include the following as in the full financial statements: a) accounting policies; b) profit and loss account for the financial year; c) balance sheet as at the end of the financial year; d) statement of cash flows for the financial year; e) notes in relation to exceptional and extraordinary items; f) five-year financial summary; and g) any other information necessary to ensure that the abridged financial statements are consistent with the full accounts and reports for the year. Other information to be included in an abridged financial statements are: a) Notice of Annual General Meeting; b) Names of Directors during the year and their shareholdings; c) Report of the Audit committee which should confirm that the auditors report is unqualified; d) Financial highlights (Result at a glance); and e) Dividends paid or proposed and dates of payment. Disclosure  ¦ Material events occurring after the balance sheet date; and  ¦ Where there is a change in accounting policy or estimates  ¦ Informatio

Free Essays on Shaw University From Then To Now

Shaw University â€Å"From Then to Now† Shaw University was and still is a historical black college. It started with a man named Henry Martin Tupper in 1865. Do to the grace of God, it is still here 137 years later. In1865 Shaw University was known as Shaw Collegiate Institute. At that time only two major structures existed. The Shaw Building and Estey Seminary. What is now present day Estey Hall. In 1879, a third major building was constructed. It was called Greenloaf Building. Shaw University was the first black school in the South to have a Medical Program. This was held in Leonard Medical Building, which is also still standing today. It consisted of three structures. A four story medical dormitory built to accommodate 75 men and started around 1880. A school of Pharmacy was established in 1890 and a pharmacy building erected in1891. The medical class graduated from Shaw University in 1893. It latered joined with Leonard School of Medicine and was operated successfully. In 1874, tuition and room rent were $6.00. As of today, tuition is $16,000 a year and $8,000 a semester. Young women were not charged to wash clothes in those days. As for young men, they were charged an extra $0.50 per month if the institution washed clothes for them. Today, everyone washes and dries their clothes for a charge of $0.75. In 1876-1877 students had to present a testimony of unblemished moral character to attend courses. During study hours, each student remained in his or her room to apply themselves strictly to their studies. Misbehavior and committing and any nuisance would result in immediate expulsion. Any type of revealing clothing was prohibited for young women on Shaw’s campus. They had to dress in a manner that was respectable. Today, young women are free to wear anything that they choose. No matter how conservative or revealing. Young men were not allowed to enter into women’s dormitory and young w... Free Essays on Shaw University From Then To Now Free Essays on Shaw University From Then To Now Shaw University â€Å"From Then to Now† Shaw University was and still is a historical black college. It started with a man named Henry Martin Tupper in 1865. Do to the grace of God, it is still here 137 years later. In1865 Shaw University was known as Shaw Collegiate Institute. At that time only two major structures existed. The Shaw Building and Estey Seminary. What is now present day Estey Hall. In 1879, a third major building was constructed. It was called Greenloaf Building. Shaw University was the first black school in the South to have a Medical Program. This was held in Leonard Medical Building, which is also still standing today. It consisted of three structures. A four story medical dormitory built to accommodate 75 men and started around 1880. A school of Pharmacy was established in 1890 and a pharmacy building erected in1891. The medical class graduated from Shaw University in 1893. It latered joined with Leonard School of Medicine and was operated successfully. In 1874, tuition and room rent were $6.00. As of today, tuition is $16,000 a year and $8,000 a semester. Young women were not charged to wash clothes in those days. As for young men, they were charged an extra $0.50 per month if the institution washed clothes for them. Today, everyone washes and dries their clothes for a charge of $0.75. In 1876-1877 students had to present a testimony of unblemished moral character to attend courses. During study hours, each student remained in his or her room to apply themselves strictly to their studies. Misbehavior and committing and any nuisance would result in immediate expulsion. Any type of revealing clothing was prohibited for young women on Shaw’s campus. They had to dress in a manner that was respectable. Today, young women are free to wear anything that they choose. No matter how conservative or revealing. Young men were not allowed to enter into women’s dormitory and young w...

Sombrero Essay Example | Topics and Well Written Essays - 1250 words

Sombrero - Essay Example They are also a strong symbol of the wearer’s economic and social status and his culture. The history of sombrero hats goes back to Mongolia where they were worn by horse riders back in the 13th century. There are different hypotheses about how sombrero hats originated in Mexico and who made them. Mestizo workers are thought the be the inventors of these hats and they were from native American and European decent who used to work in Mexico and United States. Others prefer that sombrero hats were invented by horse riders who made it part of their uniform. They came from Jalisco capital of Guadalajara. And some think that early cowboys in Texas adopted the Spanish sombrero as a practical solution for the problem of strong sun and heat. Most of the people believe they were made common by the Mexican peasants who used to wear them while working in fields to protect themselves from the extreme heat of south (History of Hats n.p.). Mexican sombrero hats are worn by people belonging to different walks of life now. Traditionally the mariachi folk musicians who wear embroidered outfits, with beading and gold threads wear wide sombreros that are decorated in a manner similar to them. The traditional horsemen called Charros also wear them. The famous dance known as sombrero dance also utilizes a sombrero hat which is known as Jarabe Tapatio (Schmitt n.p.). It moves on a folk song which tells about a love story between a poor Charro peasant and his beloved. In an attempt to win her heart, he tosses his sombrero hat on the ground, which is his most valuable possession, as a gift and as a sign of his seriousness of his love. Thus, she accepts his love and starts a dance on the brim of the sombrero hat. A part from these cultural and traditional uses, sombrero hats are still worn by Mexican peasants in fields. Lately, after becoming the symbol of Mexican heritage, they have become an

Bacterial Meningitis Research Paper Example | Topics and Well Written Essays - 1000 words

Bacterial Meningitis - Research Paper Example Bacterial meningitis can occur at any age. However, it is more common among infants, children and young adults. It is also more common in the elderly people. According to WHO (Cited in Ramakrishnana et al, 48) "two thirds of meningitis deaths in low-income Several species of bacteria cause meningitis and affectation with a particular species depends on the host and the setting. Community-acquired meningitis is usually due to Neisseria meningitides Hemophilus influenzae type-B or pneumococcus species (Ramakrishnana et al, 8). Some of these organisms are commensals in the upper respiratory tract of some healthy people (Tunkel, 1268). Listeria monocytogenes is another important cause of bacterial meningitis and it most commonly affects newborns, pregnant women, immunosuppressed and elderly population (Jacewicz, Merck Manual). Other bacteria causing meningitis include Escherichia coli, Hemophilus influenzae, Klebsiella, Pseudomonas, group-B streptococci and Staphylococcus aureus. E.coli and group-B streptococci occur in newborns (Jacewicz, Merck Manual). Pseudomonas infection is more common in the immunosupressed and Staphylococcus infection occurs following injury or surgery. (Jacewicz, Merck Manual) The highest fatality rate is seen in infection due to pneumococcus (Ramakrishnana et al, 48). Certain individuals are at increased risk of developing bacterial meningitis because of their health condition. They are individuals suffering from chronic diseases like ischemic heart disease, chronic liver disease, end-stage renal failure, rheumatoid arthritis, endocrine dysfunction and immune disorders. Intake of immunosuppressants or glucocorticosteroids for immunosupression or cancer treatment also increases the risk of development of bacterial meningitis. Other risk factors include head injury,pneumococcal pneumonia, blood disorders like sickle cell anemia, splenectomy and chronic infections of the upper respiratory system. Bacterial meningitis can

Population Change And Resource Cousumption Essay Example for Free

Population Change And Resource Cousumption Essay Introduction The Islands of the Caribbean has for centuries been enticing to travelers and a major tourist destination. The islands are very famous and popular for their stretches of beaches with soft sand and the easy life that the island offers. The islands are located at the south east region of North America towards the Eastern side of Central America. The Caribbean consists of over 7, 000 islands. The islands are a chain that is 2, 500 miles long and over 160 miles wide. These islands have enclosed the Caribbean Sea. The islands support a very exceptional diversity of ecosystem. These however have been endangered by water pollution, human encroachment as well as deforestation, McGranahan, G., S. Lewin, (1999). The map below shows the islands of the Caribbean. The Caribbean Population change The population in the Caribbean has been growing tremendously. It is approximated that the population has increased by 85% for the years between 1970 and 2001.This is approximately an increase from 285 million people to around 528million people. Over this same period, the annual population growth rate has fallen from 2.5% to 1.5%. This is largely attributed to urbanization, factors to do with social development and improved programs of birth control, Leakey, Richard and Roger Lewin, (1996). The majority of the population in the Caribbean is more concentrated along the coastline where the land terrain is gently sloping. Consequently the high population, along the Caribbean coastline can result to high pollution of the water supply by the facilities for sanitation which more often than not will be located close to the water sources. The figure below shows the population size in the Caribbean islands by country. Pos Country Population 1 Â  Cuba 11,382,820 2 Â  Dominican Republic 9,183,984 3 Â  Haiti 8,528,000 Â  Puerto Rico (United States) 3,955,000 4 Â  Jamaica 2,651,000 5 Â  Trinidad and Tobago 1,305,000 Guadeloupe (France) 448,000 Martinique (France) 396,000 6 Â  Bahamas 323,000 7 Â  Barbados 279,000 Â  Netherlands Antilles (Netherlands) 183,000 8 Â  Saint Lucia 161,000 9 Â  Saint Vincent and the Grenadines 119,000 Â  United States Virgin Islands (United States) 112,000 10 Â  Grenada 103,000 Â  Aruba (Netherlands) 99,000 11 Â  Antigua and Barbuda 81,000 12 Â  Dominica 79,000 Â  Cayman Islands (United Kingdom) 48,000 Â  Bermuda (United Kingdom) 64,000 13 Â  Saint Kitts and Nevis 43,000 Â  Turks and Caicos Islands (United Kingdom) 26,000 Â  British Virgin Islands (United Kingdom) 22,000 Â  Anguilla (United Kingdom) 12,000 Â  Montserrat (United Kingdom) 4,000 Source UNEP, (2000): Access to water in the Caribbean Water access in the Caribbean is insufficient. This is more so in the rural areas and among the poor population. By the year 2004, it was approximated that at least 9% of the Caribbean population or 50m million people had inadequate access to the supply of water, Shiklomanov, (2000). In addition it was also approximated that 132 million people translating to 23% of the population had inadequate access to sanitation. The accessibility of water supply still remains unpredictable to date considering the financial constraints of the local and central government in the Caribbean and the inadequate finances in the service providers sector. The Caribbean islands have over the years greatly caused water pollution due to poor sanitation. Â  For instance, in the Caribbean, only an approximate 50% of the population can be able to access the sewer system. This is quite alarming; with emphasis on the fact that even the existing sewer systems are not at most instances functioning properly.26 percent of the Caribbean population uses other different sanitation forms like septic tanks and variety of latrine types. The lack of fresh water in the Caribbean can be attributed to the problems of inadequate resources in the forms of finance and human capital. However, demographic and physical factors also contribute in that; there is a shortage of a base for natural resources and limitation of surface areas, Hopfenberg, Russell and Pimentel, David, (2001). For instance, there is limited space for fresh water, arable land, and convectional sources of energy and mineral resources. The Caribbean is also vulnerable to natural disasters, which compromise the availability of the water recourses within the islands. Types of Caribbean water use In the Caribbean, water is used both for domestic purposes and economic use. The water is used especially in the farming of bananas and cotton among other crops. The use of water per capita in the Caribbean varies from one country to another. It is also different in the various urban areas, rural areas. It also varies depending on the numbers of people with public taps, house connection or even where there lacks an improved water source. It is estimated that in average the water use in the urban areas is approximately 240liters per capita every day. This level of water use is as high as the water use in the United States. It is also two times higher than water use in Central Chile. The Quality of Water The quality of water in the Caribbean is poor even to those people that can access it. This is clearly indicated by the intermittent water supply within the countries in the Caribbean. There is also very low pressure of the water and in fact, the drinking water is of low quality. M. Wackernagel, M., Manfreda C., and Deumling D., (2002). However, there is some difference on water qualities some of the countries and cities, some of the cities and countries have good quality water and a consistent supply and are on par with the water quality and supply in the developed countries. Inspire of the high amounts of rainfall received in the Caribbean islands, the availability of fresh water is quite a big problem. The island commonly goes through severe shortages of fresh water. This is especially so because of the limited storage capacity for storing water to be used during the dry periods. Â  It is not possible to construct large water reservoirs since the land resource is scarce. More over, the heavy down pours accompanied by very steep topography, soil that is easily eroded, river channels that are short, all can contribute to heavy siltation of the water reservoirs reducing the capacity of water storage even further. In the Caribbean, people often depend on ground water though only limited quantities of this important resource is available. The fact that the islands in the Caribbean are surrounded by salty water makes fresh water unavailable even from underground sources. Water problems and the potential solutions in the Caribbean The lack of access to quality safe water The problem of water safety in the Caribbean can be solved. This can be done through the desalination of the sea water that surrounds the island so that there is a constant supply of quality and fresh water. However, this would call for the use of high technology which is very costly and expensive. The technology may not be available in the Caribbean but it would be a good solution to the water shortage in this area. In the recent past however, the Caribbean has improved in terms of water access, for instance it is estimated that water access has increased from 33% of the people in the year 1970 to an approximate 85% in the year 2000.This then implies that almost seventy seven million people are still lacking the supply of water in their houses. Lack of Access to Sanitation Sanitation is very important to any healthy population; a proper sanitation system should be put in place to ensure that the waste from the Caribbean island is disposed appropriately. Since most of the people live along the coastline, the sewer systems should be located away from these areas to prevent or even stop polluting the surrounding water sources, Kurlansky, M. (1992). Â  For example, a large portion of the population uses septic tanks and latrines, the rest of the people do not have safe access to sanitation. Some of the people in the Caribbean use underground water resources and this can be contaminated by poor sanitation facilities. Failure to treat sanitation waste In the Caribbean, only the sewage and waste of at least 14% of the homes gets treatment from the local plants. The rest of the waste finds its way down to rivers, oceans, lakes and the aquifers at located underground. This is a health hazard and risks the aquatic life within the region. It has the potential to damage the ecological system. To curb this problem, all the sewage and related waste should be treated with the available sanitary plants. More of such facilities should be put up to immediately stop the waste from draining to the water bodies. This way the available water sources will be clean and free of contamination. Service provision The authority of provision of sanitation and clean water rests in the hands of either the national or regional companies or the municipalities. Consequently, the municipalities that are larger have established municipal or even inter-municipal utilities for the public use, Ron N., (2006). The finances from these utilities are kept separately from the larger finances of the cities. This has caused misunderstandings and mismanagement of the public facilities. The system should be streamlined so that there is no confusion in the provision of the utilities and that efficiency and effectiveness is maintained. It should be cleared up on the roles and responsibilities of the various authorities that mange and regulate these essential utilities. Ground water Lack of water reservoirs in the Caribbean call for the use of under ground water sources. These sources do not have enough water supply but they help to put the water problems at manageable levels. However, the ground water is threatened by pollution and over exploitation, Kurlansky, M. (1992). The available aquifers have been over used or polluted by the agricultural activities and mining. The under ground water sources should be taken care of and at all cost not be polluted. The aquifers are of utmost importance in the Caribbean and the government and other non-governmental organizations should come to the aid of these resources. Population control The population in the Caribbean is over concentrated within the costal areas. The resources within this coastal region are over stretched and very vulnerable to pollution and over use. Â  Efforts should be done to see that the population is evenly distributed or that the facilities and especially sanitation in the over populated areas increased. By over stretching the facilities to beyond the possible limits, the Caribbean is putting the future of its population’s health at a risk, Rogozinski, J (1999). Conclusion The Caribbean is a fascinating series of island with a lot of economic activities especially tourism. The islands however are faced with a population problem and the scarcity of quality and clean water sources. Most of the available sources like the underground aquifers are over used or even polluted. The sanitation facilities within this region are very wanting and a lot has to be done to keep water problems at a distance in these very attractive islands, Shiklomanov, (2000). Â  References Rogozinski, J (1999): A Brief History of the Caribbean, New York Kurlansky, M. (1992): A Continent of Islands: Searching for the Caribbean Destiny, Addison-Wesley Publishing Ron N., (2006): The Little Green Handbook: Seven Trends Shaping the Future of Our Planet, Picador, New York Wackernagel, M., Manfreda C., and Deumling D., (2002): Ecological Footprint of Nations Hopfenberg, Russell and Pimentel, David, (2001): Human Population Numbers as a Function of Water Supply, Environment, Development and Sustainability Shiklomanov, (2000): Appraisal and Assessment of World Water Resources, Water International UNEP, (2000): Global Environmental Outlook, Earth scan Publications, London, UK Leakey, Richard and Roger Lewin, (1996): The Sixth Extinction: Patterns of Life and the Future of Humankind, Anchor, McGranahan, G., S. Lewin, (1999): Environmental Change and Human Health in the Caribbean, Stockholm Environment Institute, Stockholm, Sweden