Steroids and Sports Essay -- Sports Argumentative Drugs Essays

Steroids and SportsSteroids, ever since their introduction into the sports world five decades ago, they have been a controversial offspring (WebMD medical news). Anabolic performance dates as far back as the original prodigious Games. Today walking into any gym you will set some one who is employ steroids or some kind of enhancement supplement. Anabolic steroids are so popular with athletes from high School level exclusively the way up to the top. For the past fifty years, athletes around the world use steroids to gain muscle mass, and along with regular work-outs try to achieve the results they desire. Kids today using these drugs are getting younger and younger every day. But is it worth the cost? I believe the ban on steroids should be strictly apply because besides the health risks it provides, it also compromises the integrity of the game in sports.The history of anabolic steroids can be traced back to the 1930s when a team of scientists first produced synthetical testost erone. The purpose of this synthetic steroid was to improve malnutrition and muscle loss in patients. In to the sports arena they were first introduced by the German athletes in preparation for the 1936 Olympic Games (Measles 2). The Russian Weight-lifting team won several metals in 1952 Olympic Games due to the use of synthetic testosterone (Measles 54). After this American sports physicians determined the US athletes should have the equal completive advantage, and so the Americans started to use steroids. By the 1968 Olympic Games in Mexico City, the debate was not over the ethical or moral use of the drugs, but whether which drug was to a greater extent effective. By 1969 all was in the open the talk among users was all praise of the effect steroids had on performance (M... ...ung athletes should be encouraged to rely on their indwelling talents and strengths for the sake of fair play and medical safety. Anabolic steroids improve strength but that doesnt necessarily make you a better player.Work CitedAnabolic steroids in Sport and Exercise. Second edition. Charles E. Yesalis, MPH, ScD the Pennsylvania State University Editor. Explains the history of Steroids and also talks about how it is used in todays sports, and how steroids can be prevented.www.9NEWS.com/acm_news.aspx?OSGNAME=KUSA&IKOBJECTID=b401471f-0abe-42In this phrase they talk about the growing use of steroid in sports.INFOFACTS Steroids www.drugabuse.govIn this website they talk about the health hazards of using Anabolic steroids.AMETRICAN COLLEGE of SPORTS MEDICINE Steroid mess reveals dangerous trends among users June 1, 2005. www.acsm.org

Cause of Hamlets Distractions: Feelings and Passions Essay example --

Cause of crossroadss Distractions Feelings and Passions Throughout Shakespeares tragedy Hamlet, feelings and passion arean enormous distraction for the master(prenominal) character Hamlet. Hamlet tends to actas though he were an boyish rather than a grown man. He acts veryimmature, sarcastic, and takes action, before thinking it out, in the heatof anger. The abilities to love, control ones actions, and to subdueones depression are signs of becoming mature however, Hamlet, a grown man,has a difficult time controlling these abilities. Although Hamlet whitethorn be aman who has come of age nevertheless he tends to identify with the likes ofan adolescent because of his irrational actions. In addition, Hamlet has a particular paradox controlling his lovefor Ophelia as well as controlling his actions. It is apparent that Hamletloves Ophelia in his own special manner when he says To the celestial,and my souls idol, the most beautified/ Ophelia--/(II, ii, 116-117)Although he may love her with all his might, as he tells Laeretes, I loved Ophelia. Forty thousand brothers Could not with all their quantity of love Make up my sum. (V,i, 264-266)Hamlet is too immature to love her enough to trust her in theirrelationship. This trust that he is lacking will give him the ability tohand Ophelia the ke... ...nt, Hamlet only takes action when he becomes angry orfurious with someone or something. Being a young immature, mouthy, extreme youth Hamlet is ofttimes likean adolescent and very unlike an adult. His incapacity to love someonematurely, his rudeness and sarcasm towards older people, and his reactingonly during times of anger is exactly how an adolescent would act for thesequalities tend to be prominent the teenage years. Hamlets actions havebecome more and more original over time however, his actions then were onlyaccepted then because of his ability to act mad. Had Hamlet acted likethat always his behavior would be very unacceptable to society. Hamletalthough an adult will forever be remembered as an immature, irrational,adolescent.

Freedom and Equality in the Comparison of Political Systems Essay examp

Freedom and Equality in the Comparison of Political SystemsABSTRACT The notions of exemption and equality in a group are precisely defined in terms of individual exertions of influence or indicator. Freedom is discussed in the pas seul license from influence rather than in the version freedom to do what one wants. It is shown that at the ideal conceptual level complete freedom implies equality. apt(p) the plausibility of the definitions this shows that political folk rhetorics in which freedom and equality often are put in opposition are misled and misleading. Quantitative notions of more freedom and more equality are introduced and shown to be independent of each other. The bearing of these conceptual exercises on the comparison of political systems is discussed. During the last 5000 years the competition and argue of large, human communities or political systems, of which modern states are the pressing example, often was decided by a simple, evolutionary mechanism war and for ce. However, the increasing destructive power of artifacts which are developed with the help of scientific knowledge seems to diminish the importance of this deviceat least among communities with a somewhat rational leadership. For the mere determination of modern techniques increases the risk of self-destruction even for that party which otherwise would be said to earn won the contest. In this situation it would be desirable to have other, less violent criteria to check whether some political system is better than another one. If we could compare the quality of political systems in a purely conceptual way the practical competition among systems could be reduced to attempts at enlightening the citizens of the respective other system.Recent views... ...y remain unchanged. In particular this shows that freedom and equalityeven if both are defined in terms of poweryield different criteria for the ranking of political systems. The fact that both these notions can be defined in terms of power does not imply that the comparison of political systems in these two dimensions can be reduced to one, more basic quantity formulated in terms of exertions of power.ReferencesW.Balzer, 1990 A Basic Model of Social Institutions, Journal of Mathematical Sociology 16, 1-29.W.Balzer, 1993 Soziale Institutionen, Berlin de Gruyter.W.Balzer, 1994 Exchange versus Influence A Case of idealization, in B.Hamminga (ed.), Idealization VI Idealization in Economics, Poznan Studies in the Philosophy of the Sciences and the Humanities Vol 38, Amsterdam Rodopi, 189-203.S.Lukes, 1974 Power A Radical View, London.

Henrik Isbens A Dolls House Essay -- A Dolls House Essays

A doll house by Henrik Ibsen is a modern drama whose characters fail to understand who they really are. The theme of self-discovery can buoy be viewed end-to-end the entire mutant. Noras character plays an important role in self-discovery. She is a dynamic character who proves at the end of the play that she accept and discovers who the true Nora is.The play begins with a direct emphasis on Nora and her husband (Torvald) relationship. One can easily assume that their relationship is based on material things and status. It appears that m one and only(a)y is the one thing which is keeping their marriage what is considered to be happy. Throughout the first act Torvald immediately begins referring to his wife with childlike names. In the first opening lines he refers to Nora as my squirrel. Throughout the play, Torvald continues to uses nick names such as little song bird, skylark, odd little one and many more denigration names. The usage of the above nicknames shows that Torvald fe els superior to Nora. He wants to keep her small and under him. For this reason, he continues to refer to Nora in this behavior throughout the play. Torvald and Noras relationship can be viewed at first as a happy and pleasant one. At the same time one may view their relationship as that of the ordinary. Torvald does not see Nora as an equal. He fails to realize that she is a woman and not a child. He continues to speak to her in a childish manner because he views her for her appearance and not for who she really is. It is clearly presented that Torvald takes his position as being superior because he feels that Nora is dependent on him. He believes she is narrow given(p) and ignorant because she is a woman. In the first act it is also indicated that money plays an important role throughout the play. Nora proves to be an insensitive and self-centered woman when she is visited by her old friend Mrs. Linde. Her first ignorant questions were whether Mrs. Linde husband left her any mon ey or children. Mrs. Linde states that she was left penniless and that she has struggled. Nora being the self-centered person that she is begins amplify of her good fortune and forgets to acknowledge Mrs. Linde struggles. The above scene provides a vivid understanding of the type o... ...actions he becomes enraged. He worries about the effect this will prevail on his reputation and not on the consequences his wife may have to face. Through the unraveling of this secret is that Nora is finally able to understand who she is. Nora realizes that Torvald never loved her for who she was alone for the things she did. Torvald loved her because she allowed him to play and control her as if she were real a doll. Nora begins to also understand that the love Torvald shared for her was the same to that of her father. Everything was based on what they felt was entertain and not on loving Nora for who she is. The end of Act III brings Nora to a complete self-discovery. Nora has come to underst and herself and the ones around her life. In conclusion, A Doll nominate is a modern drama which is derived on self- discovery and understanding. Nora had to take a stand and do something on her own in order to realize that she is suitable of being independent. Through her actions she was able to discovery that there is more to her life than being a passive and untrue person. Nora was finally able to come to footing and let out her true self.

Hepatitis A Essay -- essays research papers fc

IntroductionHepatitis is caused by a virus that is targeted at the liver, one of your about important organs Specific all(prenominal)y, it causes inflammation and smirch to the liver. Hepatitis comes in many different forms, five to be exact. There is Hepatitis A, B, C, D & E. Hepatitis is caused mainly by viruses, all of which are set on shutting blue your liver. I will be specifically concentrating on Hepatitis A in this report. Hepatitis A is also known as infectious Hepatitis, an extremely contagious viral infection that often effects young children and young adults, especially those in large radicals. It has been known to break out in schools, summer camps and music festivals etc.Hepatitis A is also very common in developing nations. Outbreaks occur due to unsanitary conditions such as contamination of the food and water supply. The colorful The liver is an organ which is located upper right part of your abdomen. It has one main function. This function is to clean out your railway line. How this happens is from your inferior venacava, there is a group if veins called the mesenteric veins. They branch off and take dirty blood to your liver to be cleaned. Now, when the virus moves in and stops the liver from doing its job, just imagine all the toxins and unwanted waste and chemicals that build up in your body.Causes Hepatitis A is transmitted almost always by the fecal oral route. It is spread by cobblers last personal contact with fecally contaminated water supplies, fruits and vegetables. Poor personal hygiene promotes spread of the virus as well which is why the incidence of Hepatitis is higher in developing nations, where poor sanitary conditions exist. It can also be transmitted by raw or partially cooked clams from contaminated water.Properties of the virus The hepatitis A virus is a non - enveloped 27 nano meters in size, virus. It is characterized as a RNA based virus. Inactivation of viral activity can be achieved by change to 100 C for five minutes, and by contact with formaldehyde and chlorine or by ultraviolet irradiation. The virus is present in the liver, bile, stool and blood during the illness. Symptoms The symptoms of viral hepatitis are not very pretty. Getting Hepatitis is not a fun experience. The first symptoms of Hepatitis A are mild and vague. They generally appear from approximately 2 weeks to 6 months after ex... ...me up with a new vaccine against Hepatitis A called Havrix. I know about this because last year, before my family and I went on a trip to India, we all got vaccinated against Hepatitis A with Havrix. None of the books from which I researched had any thing about Havrix because they were not that up to date. Prognosis In most cases of infectious Hepatitis, previously healthy people fully recover with in 2 - 6 weeks. Patients in old age or people with solemn underlying disorders such as heart failure, Anemia, diabetes, cancer etc. have a much longer recovery period and are more in all proba bility to develop a much worse case of the infection and have a poorer prognosis. However, the over all mortality rate of Hepatitis A is less than 1 percent. Bibliography 1) Principles Of internal Medicine, Isselbacher, Adams, Braunwald, Petersdorf, Wilson, Mc Graw Hill 19782) Medical diagnosis & Treatment, Marcus A. Krupp, Milton J. Chatton, 19803) Principals and practice of medicine, Harvey, Johns, Mckusick, Owens, Ross, Appleton - Century - Crofts 1979.4) Medical & health Encyclopedia, Sidney S. Schipper, Round the world books, 19885) World Book Encyclopedia, 1992

The Odyssey Homer characterizes the Kyklops in such a way as to reveal :: Classics

The Odyssey kor characterizes the Kyklops in such a track as to separate the redeem of Odysseuss soundly profound strengths as well as his softness to exercise restraint.In this essay I will analyze the logical implication of the one eye KyklopsThe Odyssey bulls eye characterizes the Kyklops in such a way as to reveal the birthof Odysseuss well profound strengths as well as his inability toexercise restraint.In this essay I will analyze the significance of the one eyed KyklopsPolyphemos as an attempt to study Homers characterizing of the importantcharacter Odysseus.I will analyze the Kyklopss interaction with Odysseus and willidentify the various literary techniques used by Homer whilesimultaneously explaining the significance and effectiveness of thesemethods to the plot development of this epic poem.In order to present this pre-eminent epic of action to a more strikeeffect, Homer uses twain devices of characterization, the epithet andthe simile in book IX when he describe s the scene involving Polyphemosand Odysseus. Both techniques were used to provide additionalinformation around the two characters and to reveal different aspectsof Homers development of Odysseys state of mind.After the war of Troy Odysseus and his crew attempted to find theirway back to Odysseuss home Ithaca, but due to their lack ofresponsibility they were met with some resistance and choose to reston a strange island be by a Kyklops. Upon arriving on theisland Odysseus and his men naively feasted on readily abundant foodfound in a secluded cave without original exploring the island to seewhether every threats lay near. Then curious Odysseus suggested thatthey explore and seek knowledge about the native people of theunconquered lands in order to hound whether they were wild savages or hospitable god fearing men (188 -189). This is the firstinstance amidst a series of others where Odysseus neglects his role asleader and causes the fate of his crew and the tour to becomejeopard ized. His conclusiveness to explore the island of is what caused hismain goal of returning home to Ithaca to become destined for failure.Odysseus stumbles onto a prodigious heavyweight this giant was Polyphemos,son of Poseidon, classical God and normal of the seas. When Polyphemosreturns to his cave (the same cave where Odysseus and his men feasted)he realizes that his unannounced guests were expecting a warm welcomedespite the fact that they had just stainless raiding his cattle. Thegiant understandably refuses to show them any hospitality and beginsto devour them one by one. Through this chaotic encounter theconsequences of Odysseuss bad leaders skills materialize, and weThe Odyssey Homer characterizes the Kyklops in such a way as to reveal ClassicsThe Odyssey Homer characterizes the Kyklops in such a way as to reveal the birth of Odysseuss well profound strengths as well as his inability to exercise restraint.In this essay I will analyze the significance of the one eyed K yklopsThe OdysseyHomer characterizes the Kyklops in such a way as to reveal the birthof Odysseuss well profound strengths as well as his inability toexercise restraint.In this essay I will analyze the significance of the one eyed KyklopsPolyphemos as an attempt to study Homers characterizing of the maincharacter Odysseus.I will analyze the Kyklopss interaction with Odysseus and willidentify the various literary techniques used by Homer whilesimultaneously explaining the significance and effectiveness of thesemethods to the plot development of this epic poem.In order to present this pre-eminent epic of action to a more strikingeffect, Homer uses two devices of characterization, the epithet andthe simile in book IX when he describes the scene involving Polyphemosand Odysseus. Both techniques were used to provide additionalinformation about the two characters and to reveal different aspectsof Homers development of Odysseys state of mind.After the war of Troy Odysseus and his crew attem pted to find theirway back to Odysseuss home Ithaca, but due to their lack ofresponsibility they were met with some resistance and choose to reston a strange island inhabited by a Kyklops. Upon arriving on theisland Odysseus and his men naively feasted on readily abundant foodfound in a secluded cave without first exploring the island to seewhether any threats lay near. Then curious Odysseus suggested thatthey explore and seek knowledge about the native people of theunconquered lands in order to decipher whether they were wild savages or hospitable god fearing men (188 -189). This is the firstinstance amidst a series of others where Odysseus neglects his role asleader and causes the fate of his crew and the journey to becomejeopardized. His decision to explore the island of is what caused hismain goal of returning home to Ithaca to become destined for failure.Odysseus stumbles onto a prodigious giant this giant was Polyphemos,son of Poseidon, Greek God and ruler of the seas. When Po lyphemosreturns to his cave (the same cave where Odysseus and his men feasted)he realizes that his unannounced guests were expecting a warm welcomedespite the fact that they had just finished raiding his cattle. Thegiant understandably refuses to show them any hospitality and beginsto devour them one by one. Through this chaotic encounter theconsequences of Odysseuss bad leadership skills materialize, and we

Financial Statement Discussion and Analysis

IPSASB flick offline (ED) 47 March 2012 Comments due July 31, 2012 Proposed internationalistic Public sphere of influence Accounting Standard pecuniary disceptation Discussion and abstract The International Public Sector Accounting Standards Board (IPSASB) good deals International Public Sector Accounting Standards (IPSASs) for use by public arna entities, including national, regional, and local governments, and associate governmental agencies. A key part of the IPSASBs offline is to converge the IPSASs, to the extent appropriate, with the IFRSs issued by the IASB.The objective of the IPSASB is to serve the public bet by mount high-quality public area account standards and by facilitating the adoption and implementation of these, thereby enhancing the quality and consistency of practice through kayoed the world and strengthening transpargonncy and business of public sector finances. The structures and processes that support the ope dimensionns of the IPSASB atomi c number 18 facilitated by the International confederacy of Accountants (IFAC).The mission of the International Federation of Accountants (IFAC) is to serve the public interest by contributing to the development, adoption and implementation of high-quality international standards and pleader contributing to the development of strong captain accountancy organizations and accounting firms, and to high-quality practices by professional accountants promoting the value of professional accountants worldwide speaking out on public interest issues where the accountancy professions expertise is most applicable.International Public Sector Accounting Standards, flick Drafts, Consultation Papers, and other IPSASB publications are published by, and copyright of, IFAC. The IPSASB and IFAC do not accept responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise. The IPSAS B logo, International Public Sector Accounting Standards Board, IPSASB, International Public Sector Accounting Standards IPSAS, the IFAC logo, International Federation of Accountants, and IFAC are trademarks and service marks of IFAC.Copyright March 2012 by the International Federation of Accountants (IFAC). All rights reserved. Permission is given(p) to settle copies of this work to achieve maximum exposure and feedback provided that each(prenominal) copy bears the following credit line Copyright March 2012 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Permission is granted to make copies of this work to achieve maximum exposure and feedback. Published by REQUEST FOR COMMENTSThis Exposure Draft 47, fiscal relation Discussion and summary, was developed and approved by the International Public Sector Accounting Standards Board (IPSASB). The proposals in this Exposure Draft whitethorn be modified in light of comments received sooner being issued in final form. Comments are requested by July 31, 2012. Respondents are asked to submit their comments electronic in eachy through the IPSASB website, using the Submit a Comment link. Please submit comments in both a PDF and Word file.Also, please note that first-time users must annals to use this feature. All comments will be considered a matter of public record and will ultimately be posted on the website. Although IPSASB prefers that comments are submitted via its website, comments piece of tail also be sent to Stephenie Fox, IPSASB Technical Director at emailprotected org. This publication whitethorn be downloaded free of charge from the IPSASB website www. ipsasb. org. The approved text is published in the English language. documental of the Exposure Draft The objective of this Exposure Draft (ED) is to propose an authoritative Standard for the cooking of fiscal assertion watchword and abbreviation by public sector entities. Guide for Respon dents The IPSASB would welcome comments on all of the matters demonstrateed in this Exposure Draft. Comments are most helpful if they indicate the specific divide or group of paragraphs to which they relate, contain a bring rationale and, where applicable, provide a suggestion for alternative wording.The Specific subject for Comments requested for the Exposure Draft are provided below. Specific national for Comment 1 Do you rack up that the material throwed in this Exposure Draft should be developed as an IPSAS, with the same train of chest as the accrual base IPSASs, which applies to all entities that drum monetary accounts in uniformity with IPSASs? Specific Matter for Comment 2 Do you agree that IPSAS 1 should be amended to clearly indicate that monetary debate handling and compendium is not a component of the pecuniary educational activitys?Specific Matter for Comment 3 Is the range of a function of monetary teaching give-and-take and compend clearly be so as to distinguish it from other issues being address by the IPSASB (e. g. , fiscal dictations, service performance sassys cut throughing, narrativeing on the long- status sustainability of public finances)? Specific Matter for Comment 4 Is the required content for fiscal arguing reciprocation and psychoanalysis appropriate? 3 Specific Matter for Comment 5 Do you agree with the transitional provisions?Specific Matter for Comment 6 Is the Implementation counsel useful to infrastanding the requirements of the proposed IPSAS? Specific Matter for Comment 7 Is the Illustrative Example a useful carriage of illustrating the requirements of the proposed IPSAS? 4 IPSAS XX (ED 47) monetary STATEMENT DISCUSSION AND summary CONTENTS Paragraph Objective Scope Requirement for monetary bidding Discussion and Analysis . Definition . Qualitative Characteristics . Structure and Content of fiscal asseveration Discussion and Analysis Identification and Responsibility .Compliance with this IPSAS . Minimum Required Content .. Overview of the entity.. culture slightly the entitys objectives and strategies Analysis of the entitys fiscal educational activitys .Risks and un authenticties .. Transition. Effective Date concomitant A Amendments to Other IPSASs seat for Conclusions Alternative View Implementation Guidance Illustrative Example 1 2? 5 67 8 9 10? 32 1112 1314 15? 32 18 1920 2126 732 3334 3536 5 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS International Public Sector Accounting Standard XX (ED 47), pecuniary Statement Discussion and Analysis is set out in paragraphs 136. All the paragraphs have equal authority. IPSAS XX (ED 47) should be read in the context of its objective, the Basis for Conclusions, and the Preface to International Public Sector Accounting Standards. IPSAS 3, Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and reserveing accounting policies in the absence of explicit guidance. FI NANCIAL STATEMENT DISCUSSION AND ANALYSIS Objective 1. The objective of this Standard is to prescribe the manner in which monetary statement backchat and analysis should be prepared and established. To achieve this objective, this Standard sets out overall considerations for the guidance for its structure, minimum requirements for the content and presentation to allow entities to prepare monetary statement treatment and analysis for their specific mickle to assist users to understand the monetary statements. Scope 2.An entity that prepares and presents familiar purpose fiscal statements ( fiscal statements) in accordance with IPSAS 1, Presentation of pecuniary Statements, shall prepare and present fiscal statement intervention and analysis. Financial statement treatment and analysis shall be prepared for the same reporting entity that prepares and presents financial statements under the accrual basis of accounting. This Standard applies only to financial statement h andling and analysis. It does not have got to other training included in public documents issued in alignment with the financial statements.This Standard applies to all public sector entities other than Government Business Enterprises. The Preface to International Public Sector Accounting Standards issued by the IPSASB explains that Government Business Enterprises (GBEs) apply IFRSs issued by the IASB. GBEs are defined in IPSAS 1. 3. 4. 5. Requirement for Financial Statement Discussion and Analysis 6. 7. An entity shall issue the financial statement word and analysis when it issues financial statements. IPSAS 1 requires financial statements to be prepared at least annually. Some entities whitethorn prepare condensed interim financial in set upion.This Standard requires an entity to issue financial intelligence and analysis in conjunction with the entitys annual financial statements. Definition 8. The following term is used in this Standard with the heart and soul specified Fi nancial statement discussion and analysis is an explanation of the fundamental items, transactions, and change surfacets presented in an entitys financial statements and the trends and factors that influenced them. Terms defined in other IPSASs are used in this Standard with the same baseing as in those Standards, and are reproduced in the Glossary of Defined Terms published separately.Qualitative Characteristics 9. Financial statement discussion and analysis shall include knowledge that be possessed ofes the qualitative characteristics of general purpose financial reports identified in Appendix A of IPSAS 1. 7 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Structure and Content of Financial Statement Discussion and Analysis 10. Financial statement discussion and analysis shall be consistent with the financial statements, and establish on authenticly-known facts and supportable assumptions.Identification of Financial Statement Discussion and Analysis 11. 12. Financial statement discussion and analysis shall be identified clearly, and distinguished from the financial statements. Separate identification of financial statement discussion and analysis enables users to distinguish (a) (b) Financial statements prepared and presented under the accrual basis of accounting in accordance with IPSASs and Other schooling presented in an annual report or other document that whitethorn be useful to users but is not the subject of requirements in IPSASs.Compliance with this IPSAS 13. An entity whose financial statement discussion and analysis complies with this IPSAS shall make an explicit and unreserved statement of such compliance. Financial statement discussion and analysis shall not be described as complying with this IPSAS unless it complies with all the requirements of this IPSAS. In roughly jurisdictions, preparation and presentation of financial statement discussion and analysis is required by legislative, regulatory, or other externally-imposed regulations.Ent ities are encouraged to dis final stage knowledge just nearly compliance with those requirements. 14. Minimum Required Content 15. To the extent it does not replicate selective information in the financial statements, financial statement discussion and analysis shall include, at a minimum (a) (b) (c) (d) 16. An overview of the entity randomness to the highest degree the entitys objectives and strategies An analysis of the entitys financial statements, including variances and trends and Information just about the entitys risks and uncertainties, including its risk centering strategy.Financial statement discussion and analysis provides useful information to users for accountability and conclusiveness-making purposes. However, almost matters whitethorn be required to be included in the financial statements by germane(predicate) IPSASs that whitethorn also be required to be included in financial statement discussion and analysis in accordance with this Standard. In those che eks, financial statement discussion and analysis should not merely repeat what is in the financial statements, but it should complement and supplement the financial statement explanations by providing insights and perspectives thereon.Although the specific information contained in an entitys financial statement discussion and analysis will vary depending on the facts and circumstances specific to the entity, certain essential elements are Coperni laughingstock to all financial statement discussion and analysis, as discussed below. 17. 8 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Overview of the Entity 18. An overview of the entity helps users to understand the entity and how the environment in which it operates affect an entitys financial statements. This information is the starting point in assisting users understanding of an entitys financial statements.Information provided about an entitys operations in financial statement discussion and analysis may include current informati on, and changes from the prior year, about (a) (b) (c) (d) The entitys mission and vision The entitys governance (e. g. , legislative or regulatory structure, counselling structure) The entitys relationships with other entities (e. g. , funding arrangements) External trends, events and developments in the legal, regulatory, social, political, and macro- sparing environment specific to the entity, which have or may have a material impact on the entitys financial position and financial performance (e. . , the impact of a regional or international financial crisis on employment, the levy base, or interest rates in the jurisdiction) and The entitys chief(prenominal) operations, including service pitch methods (e. g. , outsourcing, service concession arrangements) and satisfying changes in them. (e) Information about the Entitys Objectives and Strategies 19. Financial statement discussion and analysis should discuss the entitys objectives and strategies in a way that enables users o f the financial statements to understand the entitys priorities and to identify the choices that must be managed to achieve its objectives.Financial statement discussion and analysis should also explain how the achievement of the entitys financial objectives (e. g. , debt reduction strategy) will be measured. Financial statement discussion and analysis should discuss world-shattering changes in an entitys objectives and strategies from the previous period or periods. 20. Analysis of the Entitys Financial Statements 21. Financial statement discussion and analysis should describe the signifi chiffoniert events and activities that have affected the financial statements, without simply reiterating the information presented in those financial statements.A brief discussion of the purpose of, and information provided by, each component of the financial statements set out in IPSAS1, and their interrelationships should also be provided. In addition, there should be a discussion of signific ant commitments, contingencies, and events occurring after the reporting date. If financial performance measures that are not required or defined by IPSASs are included within financial statement discussion and analysis, those measures should be defined and explained, including an explanation of the relevance of the measure to users.When financial performance measures are derived or drawn from the financial statements, those measures should be reconciled to measures presented in the financial statements that have been prepared in accordance with IPSASs. In addition, narrative explanations of such illustrations should be provided if necessary to accurately and completely present the information. Comparative information should be included in financial statement discussion and analysis when it is relevant to an understanding of the current periods financial statements. 9 22. 23. FINANCIAL STATEMENT DISCUSSION AND ANALYSIS 4. Financial statements can have a predictive or prospective ro le. This Standard does not require the entity to dis restricting forward-looking information, such as forecasts or projections. However, financial statement discussion and analysis should explain significant changes and trends in an entitys financial position and financial performance. An analysis of trends includes those financial statement items that are important and significant to gaining a offend understanding of an entitys financial position and performance and changes in financial position and performance over a period of time.Identification of the main events, trends, and factors influencing the current reporting period may provide information about the entitys intended actions in relation to such events, trends, and factors because the party responsible for the preparation of the entitys financial statement discussion and analysis possesses informed expectations regarding the entitys prox operations based on its detailed knowledge of the entitys current operations.To the extent such information is not included in the financial statements, financial statement discussion and analysis should include information about significant positive and minus variances between (a) (b) Actual provides and the budget and The prior year and current year financial statements, by explaining significant changes and highlighting trends. 25. 26. Risks and Uncertainties 27. Information about the entitys risks and uncertainties helps users to evaluate the impact of risks in the current period (e. . , contingent liabilities dis smashedd in the financial statements) as well as expected outcomes. Information provided may include its main exposures to risk and changes in those risks, its opportunities, along with its policies and strategies for mitigating the risks and capitalizing on opportunities. It may also include the entitys evaluation of the effectiveness of its risk management strategies.It is noted, however, that these need to be fact-based and take into account bef ore long-known conditions. In addition, underlying assumptions need to be disclosed. Information about the entitys risks and uncertainties may include a discussion of such matters as a summary of the entitys investment policy and other means of managing its risks, insurance coverage, and other controls intended to safeguard the entitys assets.It may also include the relevant legislation, regulation or body that sets the risk management policies for the entity (e. g. , when risks are managed at a government-wide level). A discussion of how the entitys manages its risks helps users flummox a complete picture of the entitys exposure to risks that directly affect financial statement items and revealings, which allows them to evaluate the entitys financial position and financial performance.Such disclosure may include the entitys decision to self-insure, or to mitigate risk by transferring or sharing it, or through insurance. Additional information may be provided about uncertainties s uch as environmental issues, and significant events after the reporting date (see IPSAS 14, Events After the Reporting Date), which may affect the entitys afterlife operations (e. g. debt issuance, guarantees issued in relation to a financial crisis, or entering into a new service concession arrangement). Information may also be provided about the entitys opportunities however in reporting such information, care must be taken to ensure it is fact-based, and neutral. This means that the assumptions made are based on conditions that exist at the reporting date and events that occurred in the current period. 10 28. 29. 30. FINANCIAL STATEMENT DISCUSSION AND ANALYSIS 31.A discussion of the risks the entity faces also provides relevant information to users about exposure or vulnerability to concentrations of risks such as significant gives to finical regions or industries, or dependence on a particular source of revenue. Risks and uncertainties may have a pervasive effect on the finan cial statements, and then information pertaining to risks and uncertainties may be reported separately, or in relevant sections throughout the financial statement discussion and analysis. 2. Transition 33. 34. All provisions of this Standard shall be use from the date of first adoption of this Standard. An entity that has applied the transitional provision in IPSAS 1 to present only current period information in the financial statements to which accrual accounting is first select in accordance with IPSASs is permitted to omit the comparative information described in paragraph 23 from its financial statement discussion and analysis for that period.Effective Date 35. An entity shall apply this Standard to financial statement discussion and analysis that relates to annual financial statements covering periods beginning on or after MM DD, YYYY. Earlier use is encouraged. If an entity applies this Standard for a period beginning before MM DD, YYYY, it shall disclose that fact and appl y IPSAS 1 and IPSAS 24, Presentation of Budget Information in Financial Statements at the same time. When an entity dopts the accrual basis of accounting as defined by IPSASs for financial reporting purposes subsequent to this effective date, this Standard applies to the entitys financial statement discussion and analysis covering periods beginning on or after the date of adoption. 36. 11 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Appendix A Amendments to Other IPSASs IPSAS 1, Presentation of Financial Statements A new paragraph is inserted after paragraph 21 as follows Components of Financial Statements 21.A complete set of financial statements comprises (a) (b) (c) (d) (e) A statement of financial position A statement of financial performance A statement of changes in net assets/equity A gold flow statement When the entity makes publically in stock(predicate) its approved budget, a simile of budget and actual amounts either as a separate additional financial statement or as a budget column in the financial statements and Notes, comprising a summary of significant accounting policies and other explanatory notes. (f) 21A. Financial statement discussion and analysis is not a component of the financial statements.IPSAS XX (ED 47), Financial Statement Discussion and Analysis requires financial statement discussion and analysis to be presented in conjunction with its financial statements. A new paragraph is inserted after paragraph 24 as follows 24. Public sector entities are typically subject to budgetary limits in the form of appropriations or budget authorizations (or equivalent), which may be given effect through authorizing legislation. oecumenical purpose financial reporting by public sector entities may provide information on whether resources were obtained and used in accordance with the legally adopted budget.Entities that make publicly usable their approved budget(s) are required to comply with the requirements of IPSAS 24, Presentation of Budget Information in Financial Statements. For other entities, where the financial statements and the budget are on the same basis of accounting, this Standard encourages the inclusion in the financial statements of a comparison with the budgeted amounts for the reporting period. Reporting against budget(s) for these entities may be presented in various divergent ways, including ?The use of a columnar format for the financial statements, with separate columns for budgeted amounts and actual amounts. A column showing any variances from the budget or appropriation may also be presented for completeness and Disclosure that the budgeted amounts have not been exceeded. If any budgeted amounts or appropriations have been exceeded, or expenses incurred without appropriation or other form of authority, then dilate may be disclosed by way of footnote to the relevant item in the financial statements. ? 12 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS 4A. When an entity elects, under IPSAS 24, to ex plain, in financial statement discussion and analysis rather than by way of note disclosure, material differences between the budgeted and actual amounts identified in paragraph 24, it applies the guidance in IPSAS XX (ED 47). Paragraphs 27 and 28 are amended as follows Overall Considerations Fair Presentation and Compliance with IPSASs 27. Financial statements shall present fairly the financial position, financial performance, and cash flows of an entity. Fair presentation of the financial statements requires the aithful representation of the effects of transactions, other events, and conditions in accordance with the definitions and recognition criteria for assets, liabilities, revenue, and expenses set out in IPSASs applicable to the financial statements. The application of these IPSASs, with additional disclosures when necessary, is presumed to result in financial statements that achieve a fair presentation. An entity whose financial statements comply with IPSASs applicable to t he financial statements shall make an explicit and unreserved statement of such compliance in the notes.Financial statements shall not be described as complying with IPSASs unless they comply with all the requirements of those IPSASs. 28. Paragraph 62 is amended as follows Identification of the Financial Statements 62. IPSASs apply to financial statements and financial statement discussion and analysis, and not to other information presented in an annual report or other document. Therefore, it is important that users can distinguish information that is prepared using IPSASs from other information that may be useful to users but is not the subject of those requirements.A new paragraph is inserted after paragraph 153D as follows Effective Date 153E. Paragraphs 21A and 24A were inserted and paragraphs 27, 28 and 62 were amended by IPSAS XX (ED 47) issued in month 201X. An entity shall apply those amendments for annual financial statements covering periods beginning on or after month DD, 201X. Earlier application is encouraged. If an entity applies the amendments for a period beginning before Month DD, 201X, it shall disclose that fact and at the same time apply IPSAS XX (ED 47) and the amendments to paragraphs 14, 19 and 54A of IPSAS 24. 3 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS IPSAS 24 Presentation of Budget Information in Financial Statements Paragraph 14 is amended as follows Presentation of a Comparison of Budget and Actual Amounts 14. affair to the requirements of paragraph 21, an entity shall present a comparison of the budget amounts for which it is held publicly accountable and actual amounts, either as a separate additional financial statement or as additional budget columns in the financial statements currently presented in accordance with IPSASs.The comparison of budget and actual amounts shall present separately for each level of legislative oversight (a) (b) (c) The original and final budget amounts The actual amounts on a comparable basis a nd By way of note disclosure, an explanation of material differences between the budget for which the entity is held publicly accountable and actual amounts, unless such explanation is included in either the financial statement discussion and analysis or other public documents issued in conjunction with the financial statements, and a cross reference to those documents is made in the notes.Paragraph 19 is amended as follows 19. worry IPSAS XX (ED 47), Financial Statement Discussion and Analysis requires presentation of a financial statement discussion and analysis, operations review, or other public reports that provides translation on the performance and achievements of the entity during the reporting period,. It can include including explanations of any material differences from budget amounts,. Alternatively, this explanation could be included in other public documents are often issued in conjunction with the financial statements.In accordance with paragraph 14(c) of this Stand ard, explanation of material differences between actual and budget amounts will be included in notes to the financial statements, unless (a) included in the financial statement discussion and analysis or other public reports or documents issued in conjunction with the financial statements, and (b) the notes to the financial statements identify the reports or documents in which the explanation can be found. When an entity presents the actual-to-budget comparison in financial statement discussion and analysis, it applies the guidance in IPSAS XX (ED 47).A new paragraph is inserted after paragraph 54 as follows Effective Date 54A. Paragraphs 14 and 19 were amended by IPSAS XX (ED 47) issued in Month 201X. An entity shall apply those amendments for annual financial statements covering periods beginning on or after Month DD, 201X. Earlier application is encouraged. If an entity applies the amendments for a period beginning before Month DD, 201X, it shall disclose that fact and at the sam e time apply IPSAS XX (ED 47) and the amendments to paragraphs 21A, 24A, 27, 28, 62 and 153E of IPSAS 1. 14 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Basis for ConclusionsThis Basis for Conclusions accompanies, but is not part of, IPSAS XX (ED 47). Scope and Authority BC1. The IPSASB approved a project in March 2008 to address narrative reporting. In developing this Standard, the IPSASB clarified that the scope of the project is to address only those reports that provide discussion and analysis specifically pertaining to an entitys general purpose financial statements (financial statements) as set out in IPSAS 1, and not broader types of reports that may be considered general purpose financial reports as envisaged in the IPSASBs Conceptual Framework.BC2. In undertaking this project, the IPSASB considered, under its Criteria for Modifying IASB Documents, whether to develop guidance that was converged with Management Commentary, an IFRS Practice Statement. The IPSASB did not conside r this approach to be appropriate because (a) The users identified in the Practice Statement are investors. IPSAS 1, Presentation of Financial Statements, identifies different users, which results in different information needs cogitate to the financial statements.Additionally, in the private sector there may be a strong influence from the securities exchanges and their regulators which help ensure and reinforce the information needs of the investors. In the public sector there may not be a comparable regulator, which participates in the process of standardizing financial statement discussion and analysis for a jurisdiction, and consequently reliance on the private sector guidance may result in loss of accountability in the public sector. (b) BC3.Financial statement discussion and analysis is intended to address similar matters to reports that may be termed management discussion and analysis and management commentary in various jurisdictions. However, the IPSASB did not consider t hose terms to accurately describe the nature of the report in relation to the financial statements. The IPSASB decided it was important to link financial statement discussion and analysis to the financial statements because the financial statement discussion and analysis is intended to explain the financial statements, and not to stand alone.The IPSASB considers the term financial statement discussion and analysis clearly defines the scope of applicability of this Standard and its close linkage to the financial statements. BC4. The IPSASB considered whether public sector entities that prepare and present financial statements in accordance with International Public Sector Accounting Standards (IPSAS) (a) (b) Should be required to prepare financial statement discussion and analysis and If so, whether financial statement discussion and analysis should be included as an integral part of the general purpose financial statements.BC5. The IPSASB considers that financial statement discussio n and analysis provides additional information necessary to meet the objectives of financial statements. The IPSASB concluded that all entities that prepare and present their financial statements in accordance with IPSASs should be required to prepare financial statement discussion and analysis in accordance with this IPSAS, which has the same level of authority as accrual based IPSASs. 15 FINANCIAL STATEMENT DISCUSSION AND ANALYSISBC6. The IPSASB decided it was important to develop a standard that provided principles for financial statement discussion and analysis, while allowing reporting on specific information most relevant to an entity. Accordingly, this Standard has been developed from a principlesbased perspective that can be applied to all public sector entities. In addition, entities are encouraged to prepare financial statement discussion and analysis that meets their specific circumstances.The IPSASB considered whether a requirement to issue financial statement discussion and analysis when an entity issues financial statements prepared in accordance with IPSASs would be an impediment to the adoption of IPSASs. The IPSASB considered that the users of financial statements in such jurisdictions may even have a greater need for the do good of financial statement discussion and analysis to help explain the financial statements.The IPSASB considers that in all cases, the benefits of providing financial statement discussion and analysis would outweigh the costs of preparing it, as the information is used in the preparation of the financial statements, and tailored to the specific circumstances of the entity. The IPSASB therefore concluded that financial statement discussion and analysis should be prepared by all entities that prepare their financial statements in accordance with IPSASs. IPSAS 1 defines the scope of the financial statements.The IPSASB does not consider financial statement discussion and analysis to be part of the financial statements prepa red in accordance with IPSASs despite its close link to the financial statements. The IPSASB did not, therefore, amend IPSAS 1 to include financial statement discussion and analysis as an integral part of the financial statements. Nevertheless, the IPSASB has clarified the close link between the financial statements and financial statement discussion and analysis. BC7. BC8. BC9. BC10.The IPSASB noted the concern that, if this Standard were an IPSAS, it could still be considered part of the financial statements and there could be confusion as to whether it would be subject to the same audit requirements as the financial statements. This could cause difficulties in some jurisdictions if the inclusion of financial statement discussion and analysis resulted in a qualified audit report on the financial statements. While the audit of financial statement discussion and analysis is desirable, the IPSASB considers that heroic an audit requirement on such information exceeds its mandate.Howe ver, it is noted that an audit of financial statements would not automatically require audited financial statement discussion and analysis. The term financial statements ordinarily refers to a complete set of financial statements as touch ond by the requirements of the applicable financial reporting simulation. The financial reporting framework for public sector entities is described in IPSAS 1, and does not include financial statement discussion and analysis. BC11.To date, IPSASs have addressed only matters that pertain to the content of the financial statements themselves. The IPSASB considered whether it would be appropriate to allow for a new type of pronouncement that had equivalent authoritative status to the IPSASs. The IPSASB is of the view that introducing a new type of pronouncement would be confusing to its constituents. Accordingly, the IPSASB has decided that an International Public Sector Accounting Standard (IPSAS) is the appropriate type of pronouncement to apply to the financial statement discussion and analysis. 6 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Qualitative Characteristics BC12. The IPSASB also concluded that the information in financial statement discussion and analysis should possess the qualitative characteristics and constraints in IPSAS 1. Accordingly, IPSAS XX (ED 47) contains requirements that financial statement discussion and analysis contain information that is consistent with those qualitative characteristics. Structure and Content of Financial Statement Discussion and Analysis BC13.Paragraph 21 of IPSAS 1 states that a complete set of financial statements comprises (a) (b) (c) (d) (e) A statement of financial position A statement of financial performance A statement of changes in net assets/equity A cash flow statement When the entity makes publicly available its approved budget, a comparison of budget and actual amounts either as a separate additional financial statement or as a budget column in the financial state ments and Notes, comprising a summary of significant accounting policies and other explanatory notes.The IPSASB noted that in some of the minimum required content in paragraph 15 of IPSAS XX (ED 47) may also be required under other IPSASs for financial statements. IPSAS XX (ED 47) therefore requires financial statement discussion and analysis include significant items, transactions, and events that are presented in an entitys financial statements to the extent it does not replicate information in the financial statements. BC14.The IPSASB noted that the content and format of presentation of financial statement discussion and analysis should be determined by the entity, in a way that best reflects its circumstances, noting that the specific information contained in an entitys financial statement discussion and analysis will vary depending on the facts and circumstances specific to the entity. The IPSASB wishes to avoid a checklist approach that may result in an entity reporting less r elevant information. Accordingly, some flexibility is provided in the content and format.However, the Standard contains certain essential required content that is important to all financial statement discussion and analysis. BC15. In determining the matters that should be required in financial statement discussion and analysis, the IPSASB reviewed and compared existing national standards, guidance, and regulatory requirements for financial statement discussion and analysis (or its equivalent) in the public sector. The existing approaches, identified in conducting the research, were used to help form the basis for the required content of financial statement discussion and analysis.BC16. In some cases an IPSAS permits certain information to be included in separate reports (e. g. , financial statement discussion and analysis) rather than in the financial statements. The IPSASB did not consider it necessary to duplicate the financial statement disclosure in the financial statement discu ssion and analysis and has accordingly provided guidance to that effect. (f) 17 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Forward-Looking Information BC17. This Standard does not require the entity to disclose forward-looking information, such as forecasts or projections.However, the IPSASB noted that information in financial statements also has predictive ability about the entitys operations, and that financial statement discussion and analysis could enhance that ability. For example, information about an entitys risk management policies, and trend analyses of significant financial statement items, may assist users in assessing the extent to which resources will be available to support future service delivery objectives and the amounts and timing of future cash flows necessary to service and repay existing claims to the entitys resources.The IPSASB has so provided guidance on how such information could be included in financial statement discussion and analysis. Transitional Prov isions BC18. The IPSASB determined that a transitional provision was required to address the case when an entity has used the exemption under IPSAS 1 to not include comparative information in respect of the financial statements to which accrual accounting is first adopted in accordance with IPSASs.This Standard states that comparative information should be included in financial statement discussion and analysis when it is relevant to an understanding of the current periods financial statements. However, where an entity has applied the transitional provision in IPSAS 1 it is flimsy to have comparative information and thus it would not be possible to provide such comparative information. 18 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Alternative View of Mr. Thomas Muller-Marques Berger AV1. This genus Phallus is of the view that ED 47 should require entities to disclose forward-looking information, such as forecasts or projections.As outlined in the IPSASBs Conceptual Framework Expo sure Draft 1, the objectives of financial reporting by public sector entities are to provide information about the entity that is useful to users of GPFRs for accountability purposes and for decision-making purposes. AV2. In the view of this member, the decision not to require entities to disclose forward-looking information does not completely fulfill user needs as the objective of decision-making is not sufficiently addressed. 19 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Implementation GuidanceThis guidance accompanies, but is not part of, IPSAS XX (ED 47). IG1. The purpose of this Implementation Guidance is to illustrate certain aspects of the requirements of IPSAS XX (ED 47). IG2. This Implementation Guidance is divided into three sections as follows (a) (b) (c) function A Qualitative Characteristics of General Purpose Financial Reports Applicability to Financial Statement Discussion and Analysis Section B Examples of Information about the Entitys Financial Statements and Sec tion C Examples of Information about Variances and Trends.Section A Qualitative Characteristics of General Purpose Financial Reports Applicability to Financial Statement Discussion and Analysis A. IG1. Financial statement discussion and analysis is intended to explain the significant items, transactions, and events presented in an entitys financial statements and the trends and factors that influenced the financial statements to assist users to understand the financial statements. It should, therefore, possess the same qualitative characteristics as for financial statements described in IPSAS 1, namely (a) (b) (c) (d) understandability Relevance Reliability and Comparability.A. IG2. Financial statement discussion and analysis should aim to achieve a balance between the qualitative characteristics to meet the objectives of providing the information. In some cases, depending on the circumstances of the entity, the relative importance of a particular qualitative characteristic may be greater than in others. A. IG3. Application of the qualitative characteristics to financial statement discussion and analysis is set out in paragraphs A. IG. 4? A. IG. 20. Understandability A. IG4.Information provided in financial statement discussion and analysis should be clear and concise to explain and interpret the complex transactions, events, and conditions presented in the financial statements in a readable and simple manner. Financial statement discussion and analysis is graspable when it uses descriptions that are not overly technical, does not provide excessive detail, and clearly describes those transactions, events, and conditions. Relevance A. IG5. The matters that are relevant to an entity are also specific to that entity.Financial statement discussion and analysis reflects detailed knowledge of the items, transactions, and events, presented in the entitys financial statements and of the policies that govern the entitys 20 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS operations. This means that financial statement discussion and analysis may not include some matters that are material to the components of the financial statements set out in IPSAS 1, or it may include some matters that are not material to the financial statements. A. IG6.Financial statement discussion and analysis needs to be clear and concise to be useful, therefore the most important, or material, matters must be selected to be included, descriptions should be non-technical, and an appropriate but not excessive level of detail should be provided. Inclusion of information about immaterial items could make the more important information difficult to find. A. IG7. Generic or boilerplate information that does not relate to the specific operations, practices and circumstances of the entity is unlikely to be relevant and should not be included in financial statement discussion and analysis.When practicable, duplication of the disclosures made in the notes to its financial statements s hould be avoided. Financial statement discussion and analysis that recites financial statement information without analysis or explanations, or presents discussions that do not provide insight into the entitys previous(prenominal) performance is unlikely to provide information that is relevant to users of the financial statements, and may create an obstacle for users to identify and understand the most significant matters the entity faces.For example, commentary on the economy that relates specifically to the entitys financial statements and expected impacts on the entity would be relevant information for users. A. IG8. When dealing with qualitative or forward-looking information (e. g. , expectations about financial results in the future), it is not generally possible to specify a uniform quantitative threshold above which a particular type of information becomes material. A. IG9. Financial statement discussion and analysis provides additional perspectives and insights about the f inancial statements, which increases the relevance of the information. Reliability A. IG10.Information presented in financial statement discussion and analysis should be (a) (b) (c) (d) Based on, and consistent with, the underlying financial statements Neutral in discussing both positive and negative facts and views Based on currently-known facts, decisions, or conditions and Based on verifiable and supportable assumptions. A. IG11. It is important that information presented in the financial statement discussion and analysis is supported by information in the financial statements, and does not go beyond or contradict the information presented in the financial statements. A. IG12. Information that excludes certain facts (e. . , negative) is incomplete and thus could be not neutral. In cases when financial statement discussion and analysis presents ratios, tables, or charts, they should not distort the information in the financial statements by, for example, using a scale that exagge rates a positive or negative trend. A. IG13. Financial statement discussion and analysis should contain information specific to the entity and related to that reporting period. While the information provided in financial statement discussion and analysis may reflect information outside of the financial statements (e. g. , 21 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS conomic indicators such as changes in the tax base or the employment base), that information should be related to the reporting period and should be from a reliable source. A. IG14. The underlying assumptions and methodologies (including formulae) used to determine ratios and to prepare tables and charts included in financial statement discussion and analysis should be disclosed (e. g. , those used in analyses of trends and variances). In addition, the methodologies adopted in compiling the information, and the factors and circumstances that support the discussion and analyses, need to be transparent.Disclosure of this information permits users to assess the reliability of the information provided. A. IG15. Assumptions should be mutually compatible. Assumptions are mutually compatible when they reflect economic relationships in the jurisdiction (e. g. , interest rates, employment rates, GDP). For example, all assumptions that depend on the tax base for a given future period would assume the same tax base level in that period. A. IG16. Financial statement discussion and analysis should clearly describe the basis for how the information is reported, including the unit of measurement.For example, in cases when financial statement discussion and analysis presents ratios, tables, or charts, they should not distort the information in the financial statements by, for example, using a scale that exaggerates a positive or negative trend. Thus, when financial statement discussion and analysis contains charts or graphs showing trends, disclosure of the unit of measurement is necessary to ensure such informa tion can be properly interpreted. When such information is presented, the scale of such illustrations should be on a basis that faithfully represents the relationships of the items being analyzed.A. IG17. In some cases it may not be possible to verify the accuracy of all qualitative and quantitative explanations of such information until a future period, if at all. For example, if the entitys strategy and risk management are described in financial statement discussion and analysis, such information would be less verifiable than, for example, a ratio calculated from information provided in the financial statements. Comparability A. IG18. Information in financial statement discussion and analysis should be comparable. Comparability pplies to information related to different entities and to the entity over periods of time. A. IG19. Comparability is enhanced when financial statement discussion and analysis is presented on a basis consistent with that in prior old age and when the same principles and practices are used for each period for such items as determining ratios and preparation of tables and charts included in financial statement discussion and analysis. In addition, disclosure of those principles and practices, including underlying assumptions and formulae, is useful in interpreting the analyses.Changes to the principles and practices used to prepare financial statement discussion and analysis from one period to the next should be disclosed. A. IG20. Enhancing the inter-period comparability of information assists users in making and evaluating decisions, especially by allowing the assessment of trends in financial information for predictive purposes. In some circumstances, it is impracticable to separate comparative information for a particular prior period to achieve comparability with the current period.For example, data may not have been collected in the prior period(s) in a way that allows reclassification, and it may not be practicable to recreate the information. 22 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS Section B Examples of Information about the Entitys Financial Statements This Implementation Guidance includes guidance on how an entity may prepare and present financial statement discussion and analysis that includes information about all significant items, transactions, and events presented in the financial statements that are most relevant to enhancing users understanding of the financial statements. Financial Position B.IG1. Information about the financial position will help users to identify the resources of the entity that can be used to provide particular services in future periods and claims to those resources at the reporting date. This will provide information useful as input to assessments of such matters as ? ? ? The extent to which the entity has discharged its responsibilities for safekeeping and managing its resources The extent to which resources are available to support future service delivery objectiv es and The amounts and timing of future cash flows necessary to service and repay existing claims to the entitys resources.Financial Assets B. IG2. Financial statement discussion and analysis may include the following information pertaining to an entitys financial assets (a) (b) (c) (d) (e) (f) (g) Changes in financial assets to illustrate volatility in the sources of funds Provisions for loan losses The rates of return on investment Composition of investments A governments investment in GBEs as a percentage of the replete(p) financial assets Taxes receivable to total tax revenues and Restricted and designated assets set aside for specific purposes. Property, Plant, and Equipment B.IG3. Financial statement discussion and analysis may include the following information pertaining to an entitys property, plant, and equipment (a) An analysis of required maintenance, including future expenditure requirements for maintenance and flipment, to allow users to make informed decisions regard ing the ability of the capital assets to sustain and provide services in the future An analysis of the change in the net book value of property, plant, and equipment by major class and an explanation of what the net book value and changes in it mean (e. g. a description of why the net book value has increased or decreased is useful in understanding asset replacement and usage) (b) 23 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (c) (d) The average age and average useful life for each category of property, plant, and equipment and An assessment of the assets material condition carried out by a technical expert in such assessments. B. IG4. Asset management systems may contain information about an assets physical condition, but the absence of an asset management system does not necessarily preclude reporting on the physical condition.B. IG5. Asset condition assessment methodologies and frequency of assessments can be different for major classes of property, plant, and equipment. For ex ample, they could be different for bridges when compared to buildings. B. IG6. It may not be possible to complete a physical examination of all items of property, plant, and equipment. However, the physical condition could be estimated based on a combination of factors including, for example, age, construction materials and methods, breaks per kilometer, geological, and soil conditions.B. IG7. Financial statement discussion and analysis may provide the average age and either the average remaining useful life or estimated average useful life of property, plant, and equipment in each major class. Information about the average age and the useful life allows users to assess the timing of rehabilitation and replacement expenditures. B. IG8. Financial statement discussion and analysis may contain a description and the quantity of the major components of property, plant, and equipment in each major class of asset.Providing this information gives users an understanding of the nature and ext ent of the stock of property, plant, and equipment. B. IG9. The quantity could be based on a unit of measurement that represents the common characteristics of the class of property, plant, and equipment being assessed or components thereof (e. g. , lanes or kilometers for roads, kilometers of pipes for sewer for urine systems, or the number of water treatment plants). This summary level unit of measure provides users with a reference that is useful in assessing the magnitude of the classes and components of items of property, plant, and equipment.B. IG10. The information required to promote a better understanding of an entitys property, plant, and equipment explains information in the financial statements. Reporting on the physical condition of property, plant, and equipment assists users when assessing (a) (b) (c) (d) The effects on service potential of past resource allocation and funding decisions The trends in the physical condition The adequacy of existing maintenance, replac ement and renewal funding and The extent of current and future revenues needed to maintain, renew, and replace property, plant, and equipment.Other Assets B. IG11. Financial statement discussion and analysis may include the following information pertaining to an entitys other assets, to the extent they are material (e. g. , inventories of suppliessee IPSAS 12, Inventories, and prepay expenses) 24 FINANCIAL STATEMENT DISCUSSION AND ANALYSIS (a) (b) Liabilities The nature, extent and purpose of inventories of supplies (e. g. , maintenance materials, strategic stockpiles, and land/property held for resale) and The nature, extent, purpose, and timing of any prepaid items such as insurance. B. IG12.Financial statement discussion and analysis may include the following information pertaining to an entitys liabilities (a) (b) A breakdown of the entitys debt by domestic issues versus foreign issues. A description of the entitys debt management policies and strategies, and the general terms and conditions associated with the debt, including whether the entity has complied with any debt covenants. An analysis of the entitys total debt. Specific ratios or indicators may also be useful to highlight the magnitude of the entitys debt and the changes in it over time.For example, an analysis of the total debt outstanding at year end to the total liabilities of the entity may be provided. The impact of the debt servicing cost, denotative as public debt charges to revenues, may also be included. An assessment of any unfunded retirement and other employment or post employment benefit liabilities. This may include a discussion related to the timing of when the unfunded liability needs to be provided for. An analysis of revenues that are not earned at the end of the period including the terms and conditions (e. g. , commitments) associated with them.The entity is not entitled to these revenues until it performs specific actions as outlined in the terms and conditions of the relat ed contract or agreement. For example, in the case of service concession arrangements in which the operator is compensated by the entity granting it the right to earn third-party revenues, there may be substantial liabilities of this type. The nature of financial liabilities under service concession arrangements. An analysis of any sinking funds available for the discharge of long-term liabilities. (c) (d) (e) (f) Net Assets/Equity B.IG13. An analysis of net assets/equity provides users with information relevant in assessing the entitys overall financial position, and whether it has improved or deteriorated. Providing significant explanations and a trend analysis related to the net assets/equity provides users with an indication as to whether the entitys liabilities are growing and allows them to make assessments about whether current levels of taxes or other charges are sufficient to maintain the volume and quality of services currently provided or to undertake any planned enhancem ents.For example, explanations and a trend analysis related to the assets/equity may indicate to users that while debt is growing, the entity is accumulating resources, such as property, plant, and equipment. Financial Performance B. IG14. Information about the financial performance will inform assessments of matters such as whether the entity has acquired resources economically, and used them efficiently and effectively to achieve its service delivery objectives. Information about the costs of service 25FINANCIAL STATEMENT DISCUSSION AND ANALYSIS delivery and the amounts and sources of cost recovery during the reporting period will enable users to determine whether operating costs were recovered from, for example, taxes, user charges, contributions and transfers or were financed by increasing the level of indebtedness of the entity. B. IG15. Any currently-known conditions that have significantly affected revenues or expenses in the current period, as well as those that may impact f uture evenues or expenses, should be disclosed to assist users in determining trends. Revenues B. IG16. Financial statement discussion and analysis may include the following information pertaining to an entitys revenues (a) (b) An overview of total revenues by major source to indicate trends and dependencies on specific sources. Ratios may also be provided to highlight the level of dependence the entity has on particular sources of revenues, for example (i) (ii) (c) Public-to-public transfers to revenues generated by the entity (e. g. taxes, user fees, licences) and Revenues generated by the entity as a percentage of total revenues. The impact of the of government business

Positioning Statement

Positioning StatementAccording to the latest findings in individualistic report part one, our low-income home run audiences have higher straightaway food wasting disease than those in high-income area. We know that poor lifestyle and fast food consumption increase the likelihood of being diagnosed with catgut erectcer by 2.7 times.Healthier lifestyle behaviours such as healthy eating, regular physical activity may reduce the lay on the line of netcer recurrence and improve the life for patients living with bowel cancer, but the intention to change those health behaviours may vary depending on availabilities of resource, and time (Susan, M., Robert, W. 2018).We aim to use appropriate social marketing strategies and campaigns to provide more information and recommendations on how to minimize the risk of bowel cancer finished improved lifestyle and early screening.Product design and platformBowel cancer screening kit is knowing to check early signs of bowel cancer in our targ et audiences who do not have bowel cancer or do not have any obvious signs but have a higher risk of getting this disease.This innovative product brings significant benefit in bow cancer early detection. The simple screening instructions saves time and increases the chance of detection bowel cancer at an early st get on with, cancer mortality is decreased at the same time. The design principles of the screening kit provide simple, fast, cost telling and accurate diagnosis in bowel cancer.Over the years, our team created unique technological platforms that are used to design and develop products for early detection of assorted types of cancers. With shared characteristics, these range of products are derived from the same core technology and architecture. The bow cancer screening kit and companion products for other cancer are designed to help people to identify, manage and treat the disease (Markus A. Feufel1, Tamera R. S., and Hans J. B. 2010).PriceIn price setting, our team mus t take into account various factors (i.e., lack of insurance, conveying cost and cost of screening) in line with the benefit and value of our product to remain attractive to people. Pricing strategies to minimize an economic barrier for bowel cancer screening Proving low cost or free screening service.Healthcare incentives and disincentives can be targeted at healthcare professionals and patients. This report target patients. Patient targeted incentives and disincentives can be monetary and nonmonetary. Monetary Incentives and Disincentives are behaviour changes result in a voucher, price, payment, or other financial rewardsNonmonetary Incentives and Disincentives are behaviour changes result in enhanced quality of life or other non-financial benefits (Kim, S., University of Cambridge, Sheila, L., University of North Carolina, Jon, C., University of Minnesota). .Place/Distribution ChannelEmail is one of the most effective ways to communicate our campaign kernel to target audience and the community. other alternative method involves community healthcare support works in distributing the screening kits, to provide information and education on bowel cancer to prospective participant.Distribute the kit through pharmacies throughout inner west of Sydney, each returned stool sample will be tested, and result will be notified to participants.Banduras Social Cognitive Theory examined the relationship between milieual factors and diet behaviour.Healthy food access is the first step to improve the food environment by making healthy foods more assessable to low-income customers and limiting access to fast food restaurants. PromotionWe will hold a yearly Bowel pubic louse Awareness Month campaign in encouraging our target audience to reduce junk food consumption, increase physical activity, promote other peremptory health behaviour, and encourage not yet screened people to be screened for bowel cancer.The key message for the public isKit start to save your lifeAnothe r message to our target audienceIf youre aged 16-30 from inner west of Sydney, youll receive a free bowel cancel screening kitFor people have no signs or symptoms of bowel cancerBowel cancer is curable if detected earlyTake the test early, dont ignore itCancer Council NSW, local council and businesses provide both financial support and educational resources for this campaign. We will ask in a health professional as a thickening speaker who is well-known in cancer care and practice to spread awareness message during the campaign, motivate and empower already screened participants to tell their stories and encourage other people to be screened.This campaign offers a unique opportunity for participant to interact with the guest speaker to raise awareness on bowel cancer risks its impact on people who are diagnosed with this disease in our community.Strategies that is actionable and understand the participants can be incorporated. Future cancer prevention and treatment methods must be communicated to the participants.A successful social marketing campaign, we need to make the audience facial expression involved and motivated without fear from start to finish. Traditional communication channels such as face to face communication could not reach as wide audience as non-traditional channels, it is an effective channel to form a personal connection with our target audience.Mass media such as face withstand is a non-traditional communication channel where a variety of risks are existing. Fear in mass media can affect peoples behaviour, people feel nervous, fearful and nauseating when they are exposed by open media.There are serval factors that guiding our decisions including post experiences, cognitive biases, cost, individual differences such as social status and age (Cindy, D. 2010)Creative strategiesSome studies suggest that how food in displayed in a store can increase sales. Place healthy vegetables and fruits to a place where they will convey faster, usuall y towards the front of the store. foster customers to buy healthy beverages by placing them in the refrigerator next to the milk and water.Healthy products such as whole meal wheat products below eye level.Form positive relations with the target audience to increase the value of healthier lifestyle behaviours including increased physical activity and heathier dietary choices.Make information available at local council or public places to educate the community on the advantage of early screening, healthy eating and impact on eating fast food.Propose or introduce junk food tax, restrict unhealthy food advertising as part of efforts to reduce fast food consumption, addressing raising risk of bowel cancer.Implement appropriate strategies and policies within the community to promote healthy life style, early screening and reduce bowel cancer.Encourage and motivate participants to take part in face to face communications to express their fear and anxiety before screening. Use small medi a such as newsletters and brochures to motivate and inform people to be screened. Provide training for healthcare professionals including individual targeted training and professional development workshops.Assist healthcare professionals with the knowledge, resources and systems to manage screening effectively.

Psychology Behind a Criminal Mind

Mind usually, a person has clear motives for committing a crime. In 1866, though, Foods Dostoevsky examines a world with no clear motives for murder In his Russian crime novel, Crime and Punishment. He writes of a man, income tax return, who overhears some people hypothetically talking of killing an old, cynical pawnbroker, and using her bullion for better pulmonary tuberculosiss than she does herself. homecoming actually considers this thought because he murders the woman but does non care for the money after the murder.He therefore escapes the suspicion from the police of being the murderer. However, he does not escape punishment, for his guilt hook ons over his mind. He confesses posthumousr to the crime due to the life his guilt creates for him. The chief(prenominal) topic of his novel is to see the mind of Restoration. Dostoevsky then illustrates how a person must address his scruples in order to relieve guilt and sacrifice to a stable mind. The Russian author Food s Dostoevsky was born in Moscow in 1821. In his most three popular novels he expresses the theme of crime.His belles-lettres greatly reflect his life as an adult as he Incorporates real life experiences Into them. When he was on is way to the Military Engineering honorary society in his early years, he was deeply disturbed by a scene as he saw a man beat his sawhorse to death. This experience had such an impact on his life that he wrote of the exact scene in his novel Foods Dostoevsky. Also, Dostoevsky himself can be seen in the novel in the protagonist, Restoration, as both deal with the consequences of their actions from their own philosophical Ideas (Foods Dostoevsky).By portraying himself In his works, he enables his readers to absorb the reading from a real life perspective. He then enhances his writings by incorporating the fascinating topic of psychology. Furthermore, Dostoevsky also enhances his writings by differentiating his novel from the stereotypical crime novel when he makes known the murderer from the base instead of keeping it a mystery. He still remains consistent with the genre, though, as most crime novels possess the aspects of guilt and Justice. These characteristics are what help Dostoevsky contain his theme of punishment from crime.However, crime and Punishment not only falls under the genre of crime novels, but also a psychological drama. A characteristic to this genre is the internal conflict of self-vs.. Errors which is seen throughout the entire novel as Restoration constantly has arguments with himself when in dilemmas (Labeled). He reassures himself in these arguments, though, that the pawnbroker is better despatch dead, and he did not do anything bad. Dostoevsky examines the vague motives behind the crime In the mind of the criminal plot still writing of a crime and the accompanying guilt.Additionally, Dostoevsky conveys a huge message with just the title of the novel, Crime and Punishment. In three simple words, he expres ses his thoughts, and theme, of the entire novel punishment will honour if a crime is committed. He then monstrance how the forms of punishment can vary. Instead of Reservations punishment being imprisonment as expected for such a crime, guilt becomes his castigation for the pointless murder he commits. Dostoevsky displays the Dostoevsky was not the first person to do so. Psychology has been an interest to people, level(p) dating back to the late BC time period.According to Richardson, the first people to use psychology were the Greeks, as Aristotle is known as the Greek philosopher and referred to as the Father of Psychology. He began to wonder how and wherefore people do what they do. Richardson tells that in the eighteenth century, psychological studies were done by philosophers such as Descartes and Locke to show that the mind and body operate separately while influencing each other. This hypothesis did not stop there, though. Moreover, psychologists continued with this theo ry, and William James wrote the first psychology textbook in 1860.Before then, no specific writings had been done to analyze the topic of psychology. According to Carney, Dostoevsky observations expressed in his novels actually helped other psychologists in bringing forth modern psychology. He was able to convey mental disorders, which were slap-up by DRP. Bubbler and published in a series of writings (Squires 478). By focalization on the psychology of the criminal mind of Restoration, Dostoevsky grasps a judgment that draws other psychologists into an area unexplored by previous studies.In Crime and Punishment, Foods Dostoevsky uses the actions and behavior of the protagonist to communicate psychology in his novel. He also voices his thoughts through the characters of Asimov, the doctor, and Priory Petrologic, the policeman, as they observe and give insight into Reservations behavior. An example of how Asimov does so is in analyzing Reservations dreams, as seen multiple times in the evolve. Asimov says that in a dream, actions are sometimes performed in a masterly and most cunning way, while the direction of the actions is deranged and dependent on various morbid impressions (Dostoevsky 216-217).This explanation enlightens the reader of why Restoration dreams such dreams. Although he does something in his dream as he would in real life, the motive or rationale to why he does it is distorted. The reader is not left hanging with the feeling that he or she is the only one that knows the real murderer, though. Asimovs skills as a doctor enable him to see wings in Restoration that others seem to ignore, for he tells so to Reservations friend, Razzmatazz. Razzmatazz then conveys Asimovs thoughts, while drunk, to Restoration. For hes got a notion in his head that you are Mad or blotto on it (Dostoevsky 182).The guilt that Restoration is faced to deal with takes over his mind, suggesting madness, as Asimov observes. But Restoration becomes unaware of this mental change occurring, as he thinks he is perfectly fine. The readers see, though, that he actually contradicts himself in an ironic way. The use of literary devices can change a readers perspective on a book. Dostoevsky specifically utilizes the use of irony in his novel. Before he commits the murder, Restoration addresses the questions of why almost all crimes are so badly concealed and so easily detected, and why almost all criminals leave such obvious traces? (Dostoevsky 70). The irony of these questions is that Restoration himself did not conceal his crime at all, and merely only by a chain of coincidences is it that he is able to get away. Dostoevsky also illustrates irony as he is such a poor, unkempt man, yet he refuses to take money from anyone, including his own mother. The idea that example. By not accepting help, especially in such a desperate position, he displays his thoughts that he is, in fact, too wakeless for help. As Dostoevsky portrays Restoration as a disheveled man with no direction in life before the crime, his appearance somehow seems to demote into an even worse state.The guilt starts to take over his appearance, as well as his mind. After the crime, people begin to notice the change in his personality. His guilt shows on the outside, too, as he begins to act delusional, causing attention. The policeman was bewildered, and stared at him open-eyed. Restoration laughed (Dostoevsky 50). A policeman observes his behavior in public, only to notice he is a crazy man. Asimov also notices that Restoration had fallen into a frenzy at the slightest word (Dostoevsky 213). Once again, Reservations conscience gets the best of him as he becomes tense with any mention of the murder.He expresses his unstable mind again here in how he cannot think and act properly. His punishment creeps onto him as he is unaware of the affects it has on him. Although in our society today people attempt to view everyone as equal, Restoration contrasts his opinion by disting uishing between his thoughts about two efferent types of people. later in the novel, the cause of murder becomes somewhat evident that Restoration wants to prove himself extraordinary and not ordinary (Dostoevsky 247). He writes of this idea in a look into paper that certain people have different limitations. An extraordinary man has the right To decide in his own conscience to overstep Certain obstacles (Dostoevsky 247). As Restoration thinks of himself as being part of this extraordinary group, he applies the theory to himself. This notion becomes the first problem to his thinking as he mindlessly categorizes himself into that group. It is as though they are afraid of me, Restoration was thinking to himself, looking askance at his mother and sister (Dostoevsky 216). He believes that he is superior to others, and that others fear him.Another problem in applying his theory to himself is that he did not decide in his conscience to break the law, but briefly in his mind. Because of his inability to think the thought through, he is strained to deal with the punishment of guilt. However, the guilt that overcomes Restoration has effects of its own. Not only does his mind begin to function strange, but also his body does not take the guilt well. Another topic that Restoration discusses in his research paper is the subsequent illness from crime (Dostoevsky 246).He then goes on to prove his own theory as sickness grasps his every breath for weeks after the murder. The aspects of guilt all disappear, though, with the confession of the crime. All with one simple confession, he displays a clear conscience as he finally can love, as well as become a different person. By relieving the guilt, his mind also becomes clear without focusing every moment on the crime. The punishment accomplished its goal and forced Restoration to address his omniscience. In spite of Reservations attempts to avoid it, he is forced to deliver himself as he cannot take it any longer.With the fo rceful help of others, he tackles the bad part of his conscience that tells him he was not wrong in murdering the pawnbroker. Today, umteen people avoid situations by telling themselves a lie to make themselves feel better. However, they are left grappling with their conscience and return to a guilt-free life. such(prenominal) an experience occurred in Crime and Punishment as would occur today. But the easiest way to not have that painful and unwanted infiltration with the conscience is to not even do something guilty in the first place.

Single Parenting Stigma

Single-P benting Families Attached Stigmas The social deviance that interests me is single proveing, bingle who chose to induct a child out of wed-lock. The grade abandoned to macrocosm a single name is rising anew. Many media commentators blame Americas uptrend in violence and a nonher(prenominal) social problems on family breakdown on single parents. This stigma is based on myths and stereotypes that throw away been promoted by half-truths and, often, by prejudiced viewpoints. Many in our night club still regard single parenthood as a unwelcome status.I as a single parent myself, I am often admired, further at the same time looked upon with pity, disgust, sympathy, and perhaps with uneasiness. In defense of single parent families I would argue to de-stigmatized single m otherwisehood by society, in which the shimmy of family type in single parent household is now normal and acceptable. One obvious identity is I am a adult female and my dark identities are I am a moth er, unmarried, and parenting alone. A complex of set social and cultural stigma perceived as making a inconsiderate or misguided decision to have a child and raise it on my own as a unmarried single mother.Growing up I was told by my parents the unwed mothers were bad girls who make mis institutes and gotten pregnant, whom family, friends, and the community shamed and reject. thither is a clear cultural, moral, and religious message of stigma. In my parents generation, it would highly s crapperdalous of a single woman natural elevation a child alone and neer married. In those days it was expected for the man to do the honorable thing, and marry the woman who is carrying his child. It did non matter whether he love her or not, having a child out of wedlock is unacceptable and the child would be considered a bastard( child natural to unmarried parents).I am a single parent. I never planned on being a single parent. Few do. I grew up with an example of parenting as something I wo uld do with a husband, within a marriage. Choosing to parent alone was simply not a option in my household growth up. Unwed pregnancy was to be avoided at all costs Divorce with children was quickly remedied with remarriage. The honored and supported single mothers without stigma is through the death of a husband is a widow. Today, nearly one-third of American families with children under the age eighteen are in single-parent families, and this has double the number less than two decades ago.Separation and dissever creates most single parent families, that accounts for twice as many single parent families (60%) as failure to marry (30 %), while the death of a parent creates less than (7 %) of such families. Single parent families are raised by single mothers are becoming the majority family type culturally in get together States. However, there is still a powerful negative images associated with Black single mothers and rarely does the dominant culture identify individuals, but i nstead stigmatized the entire strain of Black mothers.Many presume the color of the typical welfare recipient is a Black mother and that is not entirely true, but Black mothers are disproportionately represented. I personally can not explain why single parent never been married families are far more prevalent in the Black communities than in the White communities. Marriage is the most common for all women and for most women the only way out of poverty. For Black women, however the economic crap of marriage is often few and far between due to the poor economic opportunities of Black men.Although, I am a single mother raising three sons. My children have not and will not suffer from the outcome of poverty, simple because I am a single parent. I am not poor. I am gainfully employed and I own my own home for the last fifteen years. There is a strong stigma attached to single mothers households are living below the poverty line. What are the critics saying about the single mothers? Sti gmatizing the single parent families as part of the underclass, broken, and deviant. Their children are in the main to have emotional or behavioral problems.To have children out of wedlock, are more likely to have trouble in school, and likely to commit crimes. Therefore, because I chose to raise my children alonesociety blames me for the decline in social order. The two parent families is still compared as the traditional family formation and contribute to a hygienic and successful society. I recently saw on TV an interview with Ann Coulter on the talk show The View . she blames many of societys problems on single moms. She goes on to say that our jails are filled with the offspring of single moms.To accuse single moms of being responsible for all societys problems is absolutely crazy. There are many reasons relationships end, and when there are kids involved usually the bulk if not all of the office of raising the kids is assumed by the mom. We single moms should be applauded and not attacked for this. Sure, there are some women that decide to have a baby on their own with no man in the picture, but can you blame them?It is hard to find a decent man who also wants to raise a family. Even when you do there are no guarantees he will stick around for the long haul. Nevertheless, single fathers have biological link or legal status as a non-custodial parent. What that actually means is they are expected to pay child support for their children, but rarely do they have sole or joint men of their children. Some men have this immature concept of fathering that expects men to separate from their children and their responsibility, if they do not maintain a connection to the childrens mother.There is a work of stigma that is laid upon Black single mothers complete with highly fertile capacity( having many babies), being lazy and shiftless, and being in a relationship with lumpish and equally lazy black man. In which he is not willing to work, will not marry her, and will not support his family. This stereotype does not fit all single African American mothers and fathers. Unfortunately, those are the views of the dominant culture in our society of unwed African American single mothers. There are confronting stigmas and myths of single parenting as society continues to view that stigma as appropriate and justified.The branch, single-parent families are poor and single parenting causes poverty and social problems. Second, single-parent families are physiologically unhealthy. Third, single-parent families are immoral. The religious standpoint the families are sinful because they lack the blessing and validation of marriage through the church. Finally, there is a underlying undertone of stigma attached to race and gender beliefs that further support the badge of social scorn and economic hardships. What I know about single mothers is far dissimilar from the myths that are circulating in society, resulting in powerful stigmatizing.The truth an d reality is many single mother are raising their children very successful alone, including myself. Parenting is the hardest job, that one will ever have. However, single parenting is even harder, but not impossible to be successful in providing for your family. Society must look at the parent and not the circumstances that lead to their being a single mom or dad. The first priority and full responsibility is towards the child, put the child first in every and all decisions. My personal story is I have always been there for my three sons and it is my job to take care of them, until they can take care of themselves.I have raised boys to men and at the sometime to be gentleman. In my household it is filled with love and support. Education was always instilled and valued in my home. My sons are very intelligent, respectful, good human beings and all because I took full responsibility for them and I took parenting very seriously. I can argue strongly that children motivation love, disc ipline, structured, boundaries, and guidance. Children who lack these exposures will perhaps become menace to society, but not from living in a single parent household. Two parent families can be dysfunctional, dont place the blame solely on single parent families.The house with white picket fence is only a disguise, one can only guess what is truly going on behind closed doors. For the love that I had for my sons father and yes, they have the same dad (a myth that African American single mothers children have different fathers). We drifted apart and we decided to separate and I focus on being a mom. In neither case was it my choice to be a SINGLE mom my choice was to just be a MOM. Sorry to repute that single mom bashing is nothing new. And, the double standard is nothing new, either.Single dad who pays his child support and see his kids on a regular basis is a hero Single moms, on the other hand, seem to be held to nearly impossible standards. I can only suggest what has worked f or me. I hold my question high, keep my decisions grounded in whats best for my sons , and ignore the small minded people. My sons are my blessings, they are beautiful, and I am very proud to be their mother. Being a single mom presents additional and unique challenges and experiences. I feel I can conquer the world, because being a mom is the toughest job there is.Life is never boring These myths and stigmas can be confronted successfully and new strength can be found in the truth. As with so many aspects of single parenting, myself and other mothers rise to the challenge and become better people because of it. The myths are sometimes subtle and subconscious, but the more we examine them, the more clearly we take responsibility for our lives and the lives of our children. My deepest love and appreciation goes to my sons, who have taught me more than they will ever know. I love you.. higher than the moon, wider than the sky.