The Relationship of a Foster Child and the Social Worker

The relationship between a social worker and the children they represent in the foster care system evolves many different emotional connections. Social workers provide counseling and direction to people in crisis. Their clients may vary from the young and older unemployed to young children who are in need of foster homes right on down to the elderly people who have no one to care for them to provide for them or even someone to love them. They try to better the clients by helping them obtain government funds, education, and other treatments if needed. Social workers have many techniques for solving problems. Casework requires meetings with individuals and families. They may counsel young people whose parents have died or families who have lost all their possessions in floods or other disasters. Group work brings together people who have problems in common, such as mothers who are not married. Social workers help them solve those problems through deep conversation and well-planned activities. Community organization work usually has specific goals such as finding jobs for idle high school students and so on. In supporting my thesis I plan to highlight different situations that bring about many different emotions from both the child and the social worker. The reason that so many foster children feel the need to fight for power and control stems from what is for all intents and purposes their trying to live for or through others. The lack of known self drives the attribution of one's own attitudes, feelings, or suppositions to others that blur the boundaries between where a known self would end and others begin. Without personal boundaries the foster children often end up feeling helpless when they relate to others because essentially they aspect everything about how they feel and what they think is taking place in others. The power and control relationships a foster child and a social worker share are self explanatory. The child has been beaten badly by his or her mother. It is in the social workers power to go and remove this child from this abusive situation. This then shows the child that this person is now in control of my life, they are the ones who will save me from being harmed ever again by my mother or anyone else for that matter. Showing the child you as the social worker have the power and the control will allow the child to be able to call you and tell you if anything else may happen in their new foster home or even back at home.

Mayday on Holderness Essay

In the poem, â€Å"Mayday on Holderness†, Ted Hughes analyses the relationship between man and nature. The theme of the second stanza is strongly focused on death, playing a part of the poem’s overall theme – the cycle of life. Another focus point of the stanza is the eternal being of nature and man’s need for it. Hughes picks up on the inferiority of mankind in comparison to â€Å"unkillable† nature. Hughes conveys the idea that nature is immortal and lives off our deads’ remains, we see this through the listing of â€Å"tributary graves† being part of what the North Sea â€Å"swallows†. This imagery is morbid and voices Hughes’ anti-pastoral feeling. He uses this poem to establish that nature is not clean, pure and innocent but instead has been dirtied and thrives off our dead and waste. Nature has destructive power as well as creative power. The river Humber that Hughes describes in this stanza is depicted as â€Å"a loaded single vein†. The use of this metaphor and comparison to a â€Å"vein† infer that the river is living, as veins are needed by the body to pump blood around and keep us alive. Leading us to label the river as the blood and the country as the flesh. This metaphor consequently conveying that the people of the North rely on the river, and as a whole rely on nature, to keep them alive. However, Hughes tells us that the river contains human remains; the river therefore is not only a symbol of life but also of death. This reflects the overall theme of the poem: life cycles. Hughes emphasises the density of death that is contained in the river through describing it as â€Å"loaded†. This adjective portraying that the river is so full up to the point that it is on the verge of exploding. In addition, the assonance of ‘i’ in the third line of the stanza mimics the flowing movement of the river Humber as it travels out of Hull to join the North Sea. This is also emphasised in many lines of the stanza through sibilance. Notably, for example, in the first two lines â€Å"sunset smudge† and â€Å"south skyline† share the hissing sound of the river’s water. Returning to the message Hughes is making about man’s subconscious need and reliance on nature, the imagery of the river as it â€Å"drains the effort of the inert North – Sheffield’s ores† reflects this. The point being made is that mankind focus their energy and time into manufacturing and industry (Sheffield being known for it’s steel production), turning them into lifeless, sluggish beings. Yet, we need nature to keep everything in equilibrium and without it we would not survive. The river is accepting and making use of what humans discard or have no use for, for example, the river swallows up all: â€Å"bog pools, dregs of toadstools†. The way Hughes calls the river Humber â€Å"Sheffield’s ores† is another reference to the importance of industry and also that nature is used by mankind in the same way Sheffield uses ores; for it’s important elements. We take nature for granted. The idea of nature being engulfed and overlooked by a world of manufacturing is inferred through the description of the river â€Å"melting†. This verb seems an unusual one to use and Hughes has selected it for it’s industrial connotations. As I previously mentioned, Hughes voices his anti-pastoral feeling in this poem. A filthy, more negative portrayal of nature is articulated. It appears that nature has had its purity removed, or it never existed. Hughes describes Hull’s â€Å"sunset smudge†. The connotations of â€Å"sunset† are romantic, peaceful and naturally beautiful. The juxtaposition of these two words creates severe contrast, as the word â€Å"smudge† is onomatopoeic, with a dirty, unclean sound created by the â€Å"sm† and thickness heard in the â€Å"d†. The last line of the stanza once again enforces the idea that nature has the ultimate power over all creatures on earth. â€Å"Insects, drunken, drop out of the air. † This imagery shows authority, as though the insects are falling at nature’s feet. In such a way that one would fall in front of their leader. It also expresses the idea that the insects are dropping death into the river after being poisoned by the river’s fumes. Which is another way that illustrates nature’s ultimate power and also the sense of nature’s destructive power.

An overview and history of rape laws in the UK

An overview and history of rape laws in the UK Disclaimer: This work has been submitted by a student. This is not an example of the work produced by our Law Essay Writing Service . You can view samples of our professional work here . Rape in UK courts and law The Rape Crisis Federation (hereinafter RCF) was founded in 1996 as a national co-ordinating body for the rape crisis association in England and Wales. The strategic intentions of the establishment had been to secure a voice for the sixty three self-regulating, locally based rape crisis groups that represented its membership; to lobby and campaign for amendments in legislation on sexual violence and to acquire statutory funding for rape crisis centres. [1] RCF was a powerful and vociferous campaigner for female survivors of sexual violence and for the services that are to present support for such women. It effectively petitioned on a considerable amount of legislative and policy related matters, for example, the Youth Justice and Criminal Evidence Act 1999 and most recently the Sexual Offences Act 2003. It was not however triumphant in protecting statutory, central funding for rape crisis services in spite of campaigning to bring England and Wales in lin e with other European countries. It frequently lobbied the Government on ensuring that the rights of women in England and Wales were corresponding to those women elsewhere in Europe but with no advantage. In November 2003, RCF was closed due to a lack of funding. The closure of the establishment was by no means owing to a lack of requirement for such a body. Indeed, there were 5,759 reports of rape in 1996 and by 2003 there were reports of over 9,000. [2] The conviction rate for rape is approximately 5.8%; revealing the worst intensity in the whole of Europe. [3] Nevertheless, RCF has presented the Government, the Police, the CPS and several other associations with knowledge on the subject of sexual violence. It has performed on a global level, working with groups, both in Europe and internationally, to force the concern of sexual violence securely onto the political and public agenda. [4] The concerns relating to sexual violence are remaining and the rape crisis movement will, i t is submitted, deeply miss the dexterity of a national organization. For this reason, the support of victims of rape has been severely tarnished by the Federation’s closure. The lack of support of rape victims is emphasised by the special rules of evidence and procedure for rape trials. These provisions have caused considerable controversy and reflect further the lack of support offered to victims of rape. The ensuing discussion shows that this lack of support is symbolic in the current law of rape. Until 1994, a mandatory corroboration declaration had to be specified at a rape trial. It intended that the judges constantly had to advise the jury that it was injudicious to convict on the woman’s evidence alone. That did not indicate that there could be no conviction without evidence corroborating what the woman alleged, although evidently juries may place great significance on what the judge had to disclose, and the caution could have presented uncertainties where non e would have existed without it. The caution seemed to mean that women were liars, and prone to claim rape where none had taken place. In 1991 the Law Commission suggested that the corroboration decree should be eliminated and the Royal Commission on Criminal Justice in 1993 agreed. Owing to these recommendations, and prevalent disapproval of the caution, ss. 32 and 33 of the Criminal Justice and Public Order Act 1994 eradicated the mandatory corroboration declaration. On the other hand, this does not straightforwardly resolve the predicament. Even though it is not at present mandatory to issue the caution, judges may still supply it where they deem it to be crucial and, given the assertions which some of our judges have declared on rape, it is dubious whether this responsibility is reliable at their discretion. [5]

Munich 1972 Olympics Massacre Assignment Example | Topics and Well Written Essays - 500 words

Munich 1972 Olympics Massacre - Assignment Example The furious Israel took immediate and severe action against this and launched the operation wrath of god, which included aerial bombing and precision assassination of selected targets. The operation was successful, but it faced criticism for using violence to tackle terrorism.  Ã‚  Ã‚  Ã‚   The 20th Olympics games were held in Munich, Germany. The pressure was high in these games as this was the first international event to be held in Germany after 1936. The Israeli players were especially nervous as most of the players’ family members were killed in the Holocaust, or they were the survivors of the Holocaust. The start to the Olympics went good until 5th September 1972, when eight members of a Palestinian terrorist group called black September entered the Olympics village. They went straight to the 31 Connolystrasse where the Israeli players were sleeping. They took nine players from apartment 1 and apartment 3 as hostages. Some tried to fight back, and two of them were killed on the spot. The news began to spread out, and the police was informed. The terrorists demanded the release of 234 prisoners from Israeli prison and two prisoners from German prison. The authorities tried to convince the terrorists to lower their demands but all they succeeded to do was to extend the deadline. There was a deadlock between both parties and the terrorists understood very well, that their demands will not be met and therefore, they asked for two planes to fly to Cairo, Egypt with the hostages. The authorities agreed, but the Germans knew that they could not let the terrorists fly out of Germany, so they decided to attack the apartment where the hostages were kept but their plan was somehow leaked to the terrorists. The Germans then decided to face the terrorists at the airport and after a fierce contest; the Germans could slay five terrorists and captured three of them but all the hostages were killed. This made the Germans

Business Finance Research Paper Example | Topics and Well Written Essays - 1500 words

Business Finance - Research Paper Example The Financial Review is where business performance is quantified in dollars The Financial Review has two major parts: Discussion and Analysis, and Audited Financial Statements. A third part might include information supplemental to the Financial Statements. In the Discussion and Analysis, management explains changes in operating results from year to year. This explanation is presented mainly in a narrative format, with charts and graphs highlighting the comparisons. The Operating results are numerically captured and presented in the Financial Statements. (http://www.terry.uga.edu/akefalas/courses/mirrors.htm 2005) The balance sheet represents the financial picture as it stood on one particular day, December 31, 19X9, as though the wheels of the company were momentarily at a standstill. Typical Manufacturing's balance sheet not only includes the most recent year, but also the previous year. This lets you compare how the company fared in its most recent years. The balance sheet is divided into two sides: on the left are shown assets; on the right are shown liabilities and shareholders' equity. Both sides are always in balance. ... Current liabilities Accounts payable $60,000 $57,000 Notes payable 51,000 61,000 Accrued expenses 30,000 36,000 Income taxes payable 17,000 15,000 Other liabilities 12,000 12,000 Total current liabilities $170,000 $181,000 Long-term liabilities Deferred income taxes $16,000 $9,000 12.5% Debentures payable 2010 130,000 130,000 Other long-term debt 0 6,000 Total libilities $316,000 $326,000 Shareholders Equity Preferred staock $5.83 cumulative,$100 par value authorized, issued and outstanding60,000 shares $6,000 $6,000 Common stock $5.00 par value,authorized 20,000,000 shares,19x9 issued 15,000,000 shares,19x8 14,500,000 shares 75,000 72,500 Additional paid-in capital 20,000 13,500 Retained earnings 249,000 219,600 Foreign currency translation adjustments 1,000 (1,000) Less: Treasury stock at cost (19x9-1,000; 19x8-1,000 shares) 5,000 5,000 Total shareholders' equity $346,000 $305,600 Total liabilities and shareholders' equity $662,000 $631,600 Typical Manufacturing Company Inc. Consolidated Income Statement December 31,19X9 and 19X8 (dollars in thousands) 19X9 19X8 Net sales $765,000 $725,000 Cost of sales 535,000 517,000 Gross margin $230,000 $208,000 Operating expensesDepreciation and amortization 28,000 25,000 Selling, general and administrative expenses 96,804 109,500 Operating income $105,196 $73,500 Other income (expense) Dividends and interest income 5,250 9,500 Interest expense (16,250) (16,250) Income before income taxes and extraordinary loss $94,196 $66,750 Income taxes 41,446 26,250 Income before extraordinary loss $52,750 $40,500 Extraordinary item: Loss on early extinguishmentof debt (net of income tax benefit of $750)

Affirmative action of law Research Paper Example | Topics and Well Written Essays - 1250 words

Affirmative action of law - Research Paper Example Affirmative action as framed up by the law had lots of confusions. In the American employment law framework affirmative action grew through a series of governmental announcements. Policies taking race into account to break the effects of long term unfairness were not simply endured but often necessitated by courts and civil rights agencies. Affirmative action policies were enforced on by the bodies approving them if they were voluntary, while on the other hand affirmative action policies obliged by the government mandates could be enforced through the legal system (Crosby & Iyer, Clayton, Drowning, 2003, pp. 94-95). The affirmative action of law laid its root during 1960’s. Since then it had been growing with constant development. The affirmative actions by law were multi faced. As the background check we can refer to the following instances. School unification remedies by the late 1960s had explicit racial goals and required punctual reassignment of students and teachers on a racial basis to fabricate truly desegregated schools. In connection to that the Voting Rights Act’s powers were elicited. Statistic showed a history of prohibiting and conditions were to be expected to be responsible for those differences in a state or community. Trial to prove biasness against each and every minority voters in every community had proved out to be inadequate. Affirmation action in college admissions were a part of these problem too. The peak of the movement for diversity on campuses came in the mid 1970s. As a result the Supreme Court gave decision. The decision limited the affirmative action and opened up campuses which suits by the whites. This move was highly criticized by the academic leader. During 1996 Texas decision made some amendments in the law. It stated that no harmony existed on the benefits of diversity. The higher education and the civil rights communities also followed the same pathway in the limelight of affirmative action enforced by law. A s an outcome of these efforts judgments were passed against the negative impact on the diversity was made in the court premises. The issues sharpened by legal consideration personified in the most important judicial proclamations on the major issue of diversity and related civil right issues. This witnessed the first positive move made by the law on affirmative actions. The declaration by the Court made exerted a strong positive impact on diversity issues which was resolved to a great extend. The problems of indifferences in the society were resolved to a great extend. The affirmative action boosted the morals of many living in the society (Orfeild & Kurlaender, 2001, pp. 1-10). Affirmative action was also observed its implication in the field of employment. In this arena, an organization was required to supervise its workforce statistics, keeping vigilance on the underrepresented gender and ethic group. Goals delineated in the action plan of affirmative action did not constitute un fair favored treatment. But in certain issues the affirmative action on employment was hugely criticized. The opponents depicted the policy as a simple matter of preferential treatment (Crosby & Iyer, Clayton, Drowning, 2003, pp. 95). The federal affirmative action policy may be sculpted as a tax on white male employment in contractor firms. As a cascading effect it could be analyzed in the standard two sector models applied to taxation. During the maturation period of affirmative action, enforcement of it did become more antagonistic. The employment data showed that black male and female employment shares amplified momentously faster in the contractor establishment than

Human Society's Impact on Ecosystems Essay Example | Topics and Well Written Essays - 500 words

Human Society's Impact on Ecosystems - Essay Example Human society engages in various activities that negatively affect the ecosystem. These include overhunting, deforestation, creating pollution, overpopulation and non-native species introductions. Overhunting affects the animals’ targeted leading to in extreme cases, extinction. Indirectly, it affects the ecosystem of other species of animals or plants that may have been dependent on the threatened animal for food or as a way to keep their population in check. An example is a white rhino in Africa because of overhunting by poachers the species is nearly extinct (Morgan, 2012). Deforestation directly affects plant life and indirectly affects other forms of life. Human society needs wood for different purposes. However, the overexploitation of forests and woodlands is detrimental to the ecosystem. Apart from plant life being destroyed, habitats are also affected. According to Butler (2005), Nigeria has the world's utmost deforestation pace. The country of Brazil, on the other hand, loses the biggest area of forest annually, while the Congolese consume more bushmeat than any other humid country all due to human activity. Overpopulation puts undue stress on the ecosystem thus forcing human society to compete with other members for limited resources. Pollution of the ecosystem is another negative impact of humans on the ecosystem. Pollution kills plants and animals and at the same time destroys habitats. Humans also introduce non-native species to new habitats for their own purposes. An animal may be introduced to a new area where it did not exist before to hel p cut down on an existing pest problem. Soon the new animal begins to have its own impact on the new area, and often it results in problems for other native species. The same may happen in the case of plants (Morgan, 2012). Grim as it sounds so far, the human society has some positive effects on the ecosystem. Environmental management and preservation, global water management, pollution control and environmental awareness are some of the ways human society positively affects the ecosystem. Although some activities in the list are forced on by human beings, they all have a positive impact (Dinesen, 2012).

Safety and health policy of the Unit operation laboratory Research Paper

Safety and health policy of the Unit operation laboratory - Research Paper Example Such a policy should be clear, easy to understand, guarantee a safe and healthy environment, and should relate to job requirements and responsibilities of any party in an organization. Additionally, it reflects in the way the management prioritizes and focuses on health and safety issues (Health, Safety and Environment Office). Management commitment Safety and health policy It is the core duty of the management to ensure high value of the safety and health of its employees and other stakeholders. This entails the provision of a safe workplace with better health conditions with an aim of preventing injury and illness. Actually, the safety and health policy is an initiative that involves the management, supervisors, and employees of a given organization seeking to curb, identify, and eliminate all safety and health risks that accrue in a working environment. The basis of the safety and health policy is the declaration by the management that the health and safety of all parties is supre me in an organization. ... loyees should take necessary precautionary measures, promote and maintain safety in the workplace, and take requisite actions towards eliminating any safety and health risks. Additionally, the management bears the responsibility of formulating and providing the necessary resources for the communication and implementation of the policy. Moreover, the management establishes a safety committee, trains employees, and supervisors on the provisions of the policy, and ensures unity of purpose in its implementation. At the same time, the management establishes a system for identifying and responding to safety risks and subsequently creates a disciplinary policy to guarantee total compliance to the safety and health principles as enshrined in the policy. Indeed, OSHA states that the commitment to safety and health starts with management. Indeed, it recommends a number of actions to the management to prove commitment to the health and safety policy in an organizatio n. It recommends that the management should clearly state and communicate the objective of the safety and health policy to all parties of a reference organization. The management should equally involve its employees in making decisions that will influence their safety and health in the organization. In addition, OSHA relevantly recommends that the management provide the requisite moral, technical, and financial support relating to the establishment and implementation of the policy. Furthermore, the management should involve, assign, communicate, and authorize respective safety and health responsibilities to all departmental heads and staff. In addition, OSHA recommends that the management should hold all employees accountable for discharging their safety and health responsibili ­ties.

Analyse and critically assess Baumol's model of innovationbased of Essay

Analyse and critically assess Baumol's model of innovationbased of growth - Essay Example For this reason he states that competition and the free market economy has played a major role in encouraging innovation by enterprises in the economy which has resulted into economic growth. According to Baumol (2002) capitalism is unique in its innovation characteristic and that the product of the capitalist society is economic growth. he notes that past economies such as medieval China were characterized by innovative and invention ideas but due to the economic system and characteristics innovation did not result in economic growth, the difference between these economies is that the modern economy is characterized by free competition and also that innovation is used as a competition tool in the market. Firms in the modern world have two competitive weapons and they include prices and innovation, innovation in the modern world is the prime weapon and has become mandatory in the modern firms. The firm that do not undertake innovation face closure in the modern world, therefore they compete to outperform their competitor in innovative ideas in the market other than the use of price, this form of competition results into new and better products and processes that benefits consumers. Firms result in frequent innovation as a competitive strategy and this innovation results into further innovation, innovation therefore becomes a routinised process. ... He also notes that the Capitalist economy is driven by profit motives, these motives makes firms to perform tasks efficiently and effectively, and that the invisible hand controls firms in the market from deriving abnormal profits forcing a firms to provide better products in the market than its rivals. Baumol (2002) however states that economic growth does not solve other problems the society may face such as inequality and this is because economic growth only solves problems that depend on it. On large and small entrepreneurs he noted that small and independent innovators provide a significantly startling result, he notes that a recent study by the small business association the frequency of citation of small firm patents is more likely to be among the first top one percent, Some of the products by independent and small firm innovation include the airplane, pace maker and the helicopter. This trend is expected to exist in future and that independent inventors over the years open up large firms that perform routine innovation. Large firms on the other hand also contribute to innovation. Large firms specialize in product improvement, provision of user friendly products and finding new consumers for their products. These large firms are characterized by bureaucratic controls that ensure that innovation processes are incremental and predictable, for this reason these control restrict imaginative ideas which may result into disaster and that may also result to revolutionize into a new world. Conclusion: From the above analysis it is evident that Baumol analysis of economic growth advocates for the free market economy, the capitalist society promotes growth whereby it is

Variable Factors in Fitness Center Essay Example for Free

Variable Factors in Fitness Center Essay There are five areas of interest that would be play an essential role in the variable factors for a fitness center. The first interest would include utilities. Lighting and water plays a crucial role in maintaining the livelihood for a fitness center. The fitness center uses water to provide hot or cold showers to their members after workout, water fountains are available on almost every hall, and not to mention swimming pools and hot tubs that uses large amount of water throughout the year. Quality lighting as well as quantity offers a lot in a fitness center. Fitness centers need adequate amount of lighting so their members can work out effectively as well as safely. Everyone room in a fitness center requires some light source and some requires a magnificent amount of lighting, for example, a gymnasium requires large bulbs which uses a lot of energy to illuminate light successfully. Light and water are variable factors because these resources are dependent on the amount of members who use the facilities that requires light and water. If there is a decrease in membership then the amount of lighting and water that were being used will decline as well. The less active members are than the less resources management would use concerning lighting and water in certain facilities. The second variable factor for a fitness center would be toiletry items. The amount of soap, hand sanitizer, tissue, and disposable hand towels will vary based on the number of members a fitness center has as well as the business those members bring. A fitness center should keep inventory to avoid over-spending and ordering items that will not be used. If membership declines at a fitness center, management should be aware and carefully watch the portion of their budget that is spent on toiletry items. Fewer members will equate to less usage and need of soap, hand sanitizer, tissue, and disposable hand towels. However, if business increase at a rapid rate, then management should order toiletry items accordingly to accommodate their members. The third variable factor for a fitness center would be repairs. It is not uncommon for fitness centers to experience their equipment being worn down,  broken, or just over-used. Although one can argue an optimistic point of view and suggest damages are due to the consistent amount of usage by members, which means a consecutive flow of business for the fitness center. However, when equipment is hardly being used because members are not using the equipment or perhaps there are no members, then repairs are not needed. The more members that uses fitness center equipment or machines, it is expected to be more repairs or replacements. Sometimes equipment or machines that need to be repair result from the improper usage of the equipment or machine. If members are not following the instructions on the equipment or machines that explains how each one should be operated than one can expect repairs in the near future. The fourth variable for a fitness center would be laundry as it relates to amount of bleach and detergent that is being purchased. Laundry can get very hectic at a fitness center. One should always have enough towels for members after a shower and hand towels to wipe away the sweat from a long session on the treadmill. Laundry is a never ending cycle for a fitness center that experience a consecutive flow of business and especially when membership increases. A large membership may require around the clock laundry and excessive amount of bleach and detergent to properly ensure that towels and hand towels are being cleaned properly. Also, if the amount of members decreases than the usage of laundry facilities will decrease because the high the demand for those items are no longer needed. The fifth variable factor for a fitness center would be hiring and release of trainers and instructors for a fitness center. Fitness centers who have qualified trainers and instructors offer the proper education and training to their members to effectively workout to achieve their desire goals. The number of trainers and instructors will be dependent on the membership of a fitness center. The more members that a fitness center has will increase the amount of trainers and instructors to equally distribute their knowledge, skills, and teachings to members. However, if membership decreases than fitness centers may not have a need to have twenty-five trainers or instructors if they could operate with just seven. So, this may affect opportunities for employment on both ends of the spectrum, positively and  negatively. D.) Franchise Decision Many people today are turning towards making better lifestyle decisions, those that particularly affect one’s health. If one hasn’t noticed, even fast food restaurants are turning towards healthier food choices. Who would have ever though that McDonalds would actually start selling fruits? People choose to take control of their health benefits in different ways; however, numerous people have turned to fitness centers to stay health and in shape. â€Å"The percentage of people belonging to health clubs and gyms has double over the past 20 years† (Snap Fitness, 2012). One contributing factor for this extensive growth is due to the cost of health care continuously increasing. In addition, we are living in a baby boomer generation which plays a major role in the population rate. â€Å"Economically, the health club industry has proven to be recession-proof, averaging an 8% annual growth rate since the early 1990’s across all health clubs and gyms† (Snap Fitness, 2012). That is very impressive due to the fact that most business were suffering great losses. The quoted statement proves that no matter what economic state the economy may be in, the need and demand for fitness centers will always be on the rise. Because of the high demand of fitness centers, one believes that entering into a franchise with Snap Fitness would be a great idea for countless reasons. When entering into any kind of business, cost plays a major role in decision making. Snap fitness seems to be an affordable investment. Snap Fitness points out in their Franchise Disclosure Document that one’s total investment in Snap Fitness will range from $76,113 to $361,695. The numbers seem very large, however, Snap Fitness offer excellent financing options. Furthermore, Snap Fitness â€Å"ongoing royalty and marketing fees are a set flat-rate, as opposed to other franchises that charge you a percentage of your monthly revenues† (Snap Fitness, 2012). This is great because one will always know what the marketing fees will be. Therefore, one will be able to keep additional profits if the business is doing particularly well without having to pay a higher percentage as a result of a successful month. Furthermore, Snap Fitness (2012) website points out even though the company use automated systems for member billing like other fitness businesses, Snap Fitness is different because their monthly fee is  not a percentage of their total dollar. This means that no matter how much money is made through membership billing, the flat rate will always remain the same. Entering into a franchise agreement with Snap Fitness will be a good idea because one will be able to be his or her own boss. Snap Fitness (2012) website states â€Å"From the moment you sign your Franchise Agreement, the support, service and training we provide is unparalleled in the health club industry. Our turnkey operational systems enable you to run your club with as little as one employee, allowing you to be your own boss. Our product lineup extends well beyond what comparable fitness franchises offer giving you more tools to recruit and retain members and create new revenue streams.† There just seems to be no loosing with Snap Fitness. The business has a team that is always there and available to help one push through any difficulties. The nature of the work environment seems to mimic that of a family-oriented business. The idea of being able to have one employee and a boss is very convenient because when a new business is introduced, the rate of success is unpredictable. It is always best to hire fewer employees as possible to ensure that one can break even. The breakeven point is the stepping stone to making a profit. Entering into a franchise agreement definitely has undeniable benefits. A franchise agreement with Snap Fitness may be the best option for anyone interested in this line of business.

Colombias Generally Accepted Accounting Principles Analysis

Colombias Generally Accepted Accounting Principles Analysis Columbian GAAP According to the Constitution of Colombia, only Congress has the authority to issue generally accepted accounting principles. Through legislation, however, Congress can delegate this authority to the executive branch as well as to other institutions. The Central Board of Accountancy was formed to regulate the accounting profession (Colombia, 2010). Under this board, the Technical Council for Public Accounting was created. The Technical Council was designed to issue guidance on accounting standards, and it was this council that issued Colombias generally accepted accounting principles (GAAP) (Accounting Standards Update by Jurisdiction, 2010). Colombian GAAP is based on US GAAP and International Accounting Standards (IAS). It is important to note, however, that Colombias accounting standards have not been updated since 1993, so they do not reflect any updates or advancements in international or US standards (Colombia, 2009). The Colombian Congress also allowed regulatory agencies to issue their own accounting standards to help them perform their jobs (Accounting Standards Update by Jurisdiction, 2010). Because the nation has several agencies that each issue different accounting rules for the organizations under their jurisdiction, the World Bank criticizes Colombia for not having general-purpose financial reporting. There are currently forty-three different sets of accounting standards in the nation. The World Bank is also concerned that the Central Board of Accountancy is not receiving enough funding to complete its job thoroughly and efficiently. Moreover, the World Bank is concerned that Colombias code of conduct for accountants is not consistent with the code of the International Federation of Accountants (IFAC). (Colombia, 2009). There are no auditing standards that are enforceable by law in Colombia. Additionally, there is no law mandating the independent audit of financial statements (Taxes-Accoun ting, 2010). Accounting for the Public Sector National General Accounting Office Accounting standards and principles for the public sector of Colombia are provided by the National General Accounting Office. Furthermore, the Office standardizes and consolidates accounting information and is ultimately responsible for preparing the Nations Consolidated Balance Sheet. The National General Accounting Office is also responsible for outlining what financial statements need to be produced by the public sector (Contaduria General de la Nacion, 2009). Required accounting reports include balance sheets, income statements, operational balances, and annexes (Taxes-Accounting). The Office will provide the public sector with explanations on the timing and standards that the financial statements must satisfy (Contaduria General de la Nacion, 2009). Accrual Basis Colombias public sector accounting standards are currently and successfully in the process of convergence with the accrual-based International Public Sector Accounting Standards (IPSAS). Because Colombias public sector standards were already primarily accrual-based, the nation did not have to undergo tremendous reform to converge with IPSAS. Colombia was extremely eager to align its accounting standards because the nation understood the need for standardization with economic globalization continuing to intensify (Benavides, 2010). Tax Environment Value Added Tax Colombia has a value added tax of sixteen percent as its form of consumption tax (Taxes-Accounting, 2010). Differing from a sales tax where only the end consumer is charged, a value-added tax is charged at each stage of the production process (value-added tax). There are lower value added taxes for commercial air transportation and food products at ten percent and seven percent respectively. Insurance products and medical care products are completely exempt. Colombia has two other forms of consumption tax, including an excise duty that is levied on alcohol and cigarettes. The nations custom service also charges a tax of 1.2% on imports from other countries. Nations that have signed trade agreements with Colombia are exempt from the import tax (Taxes-Accounting, 2010). Corporate and Personal Income Taxes The personal and corporate tax rates of Colombia are some of the highest in Latin America (Department of State). The nation charges a corporate income tax of thirty-three percent on all companies except for those located in the free-trade zone. Those companies are only charged fifteen percent. A unique aspect of Colombias corporate tax system is that most capital gains are charged at the ordinary rate. Capital gains that are exempt or taxed at a special rate are in the minority. Not uncommon, depreciation and depletion expenses are deductible. Net operating losses, expenses abroad, and specific taxes are some of the other commonly deductible items. For individuals, Colombia has a progressive tax system that ranges from zero to thirty-three percent. Colombias tax system measures individual income using Tax Value Units (UVT) (Taxes-Accounting, 2010); one Tax Value Unit is equal to 24,555 Colombian Pesos (Colombia Tax Rates, 2010). The individual income tax progresses through four levels: zero percent, nineteen percent, twenty-eight percent, and thirty-three percent. All taxpayers that have greater than 4,100 UVT are charged a thirty-three percent income tax rate (Taxes-Accounting, 2010). IFRS Compliance with IFRS Colombian GAAP has not been updated since 1993, so the World Bank recommends that Colombia adopts International Financial Reporting Standards in their entirety and that the nation creates a High Council to manage and oversee this process. Furthermore, the World Bank would like Colombia to create a body that enforces these accounting and auditing standards. From 2007 to 2009, the Colombian Congress has been agonizing over a bill that would mandate all large companies in the nation to fully adopt IFRS by 2010. The bill would also stipulate that small to medium companies adopt IRS by 2012 (Colombia, 2009). However, in 2009, the Colombian Congress enacted a bill that only calls for the convergence of Colombian GAAP with IFRS, as opposed to the complete adoption of IFRS. Standards Compliance Index Currently, according to the Financial Standards Foundations Standards Compliance Index, Columbia has only obtained a score of 40.83 out of 100 and ranks 48 among other countries for compliance with international standards. The nation is successful with data transparency and macroeconomic policy compliance but needs to work on remedying the transparency of its fiscal policy. Columbia has struggled with the latter because of difficulties managing the budget both regionally and municipally. The nations weakness in financial regulation and oversight has had the greatest negative impact on the Standards Compliance Index (Colombia, 2009). This is clearly a result of the lack of auditing standards and the lack of required independent financial audits (Accounting Standards Update by Jurisdiction, 2010). Columbia scored relatively well in accounting and auditing standards because of the evolution of legislation that dedicates the country to converging its present auditing standards with inter national standards (Colombia, 2009). Auditing Standards In the World Banks assessment of Columbia, the institution was concerned over the nations lack of auditing standards. The International Monetary Fund also found that Columbia did not comply with international auditing standards. Furthermore, the World Bank was disturbed that external audits are not mandatory and that the concept of independence does not even exist in Columbia. The World Bank concluded that, in Colombia, the legislative requirements on auditing contradict the modern concept of financial statements audits' (Colombia, 2009). In this nation, auditors also act as controllers, and the latter role should only be assumed by management to follow suit with international principles. As a result, the World Bank recommended that Columbia adopt International Standards on Auditing (ISA) and develop new legislation that will create regulations for auditors and improve auditing requirements. The legislation should also create an organization that would oversee auditors and enforce au diting standards. To further improve the strength of its auditing profession, Columbia should improve the licensing requirements for auditors and provide training programs on International Standards on Auditing. The nation should also create a professional organization that encourages the independence of auditors (Colombia, 2009). Columbia is currently in the process of converging its auditing standards, or lack thereof, with international requirements.