Case Study of Managing patient suffering Opoid constipation

Case Study of Managing patient suffering Opoid constipation This case study outlines the clinical management of a client with a problem with Opioid induced constipation. Opioid analgesics (narcotics) cause constipation in most people. Opioids slow down the stool as it passes along the intestinal tract. This causes the stool to become hard. If you have hard stools, have difficulty passing bowel movements and the movements become infrequent, then you have constipation. Constipation can be very bothersome and last as long as you are taking narcotics on a regular basis. Therefore, it is important that we learn to manage our bowels effectively. Throughout the analysis the anonymity and confidentiality of this patient will be protected as outlined by the Nursing and Midwifery Council (2008) and therefore the patient will be referred to as Mark Scott. Additionally consent was gained by Mark to allow the author to use his case for my assessment. History of present illness Mark Scott is a 64 year old gentleman who is 2 days post op following a Right Total Hip Replacement (RTHR). Total hip replacement involves removal of a diseased hip joint and replacement with a prosthetic joint. Whilst doing the medications Mark confided in the nurse that he may have a problem with his bowels and that he may be constipated. To enable the nurse to assess Mark she would have to understand constipation, it helps to know how the colon, or large intestine, works. As food moves through the colon, the colon absorbs water from the food while it forms waste products, or stool. Muscle contractions in the colon then push the stool toward the rectum. By the time stool reaches the rectum it is solid, because most of the water has been absorbed. Constipation occurs when the colon absorbs too much water or if the colons muscle contractions are slow or sluggish, causing the stool to move through the colon too slowly. As a result, stools can become hard and dry. Mark asked the nurse if there was anything she could give him to ease the discomfort he was experiencing, However as Mark has presented with a new problem with the possibility of him needing medication, the nurse would first need to undertake a holistic assessment of Mark. The purpose of assessment is to allow the nurse to examine all relevant factors of the problem and allow her to make the decision of whether prescribing a patient group directive (PGD) is an appropriate intervention (Humphries, 2002). Consider the patient When Mark stated he thought he was constipated, it was important to ascertain his own interpretation of what this meant. For example, Wondergerm (2005) states that for some, constipation may mean opening their bowels less than three times a day. On the other hand, constipation may mean opening of the bowels less than three times a week. There appears to be a general consensus that the range for normal bowel activity lies somewhere between three bowel motions daily to one bowel motion every three days. However, it is important to remember that a change from three bowel motions a day to one every three days may represent a significant change for the patient, despite remaining within the normal limits (Peate, 2003). Mark felt he was constipated because he hadnt had a bowel movement in the last five days. On further questioning it emerged that these symptoms had been going on approximately 4 days before his surgery and when he did have a bowel movement he had difficulty passing the stools and often had to strain. Mark also stated that the stools were very hard and painful to pass, the symptoms that Mark presented with were consistent with the side effects of constipation, However the cause of constipation is multifactoriol with many influencing factors that need to be investigated and eliminated wherever possible (Banks,1998). In Marks case it was the analgesia he was taking to control his pain post operatively. During Marks assessment, enquiries were made as to whether he was experiencing any other symptoms with his constipation, such as blood in the stools, rectal bleeding and/or mucus discharge, recent weight loss, abdominal pain or alternating constipation/diarrhoea. Edwards and Bentley (2001) state that this is important during history taking as all of these symptoms are common of colon and rectal cancer and the possibility of this disease should be in the mind of the nurse looking after Mark. Mark assured the nurse that he hadnt experienced any of the symptoms mentioned although he did have a little discomfort in the area of his abdomen, lots of wind but no pain. If Mark had any of these symptoms the nurse would have to liase with the patients consultant. No medication would have been given by the nurse at this stage. This is because as a nurse, she is accountable for her actions and omissions (NMC, 2008). For example, if Mark was to have a bowel obstruction such as a tumour which is c ontra-indicated for most laxatives, and the nurse had prescribed such medication then Mark may believe he has been harmed by her careless prescribing. Additionally failure to refer a patient for more senior opinion is considered to fall below an acceptable standard of care (Griffith and Tengnah, 2004). It is important to ascertain how much dietary fibre and fluids are being taken by the patient as high fibre content is effective in increasing stool weight and bowel movement frequency, ultimately preventing constipation. Additionally, low fluid intake has been associated with constipation, slowing colonic transit time or reducing stool output (Walker, 1997). Current medication regimes, whether prescribed or purchased over the counter is essential information and can assist in identifying any drugs that may be responsible for causing constipation (Annells and Koch, 2002). Additionally, a history of medicine taking should include noting whether a patient has any allergies. For example, arachis oil enemas have a nut basis and may cause allergic reactions (Edwards and Bentley, 2001). Pre and post operatively Mark had been prescribed analgesics in the form of Paracetamol, codiene and ibuprofen for his pain. He had been taking these regularly daily. Mark wasnt taking any other medication, wasnt allergic to anything he knew of and hadnt purchased anything over the counter for his constipation. Opioids are a common cause of constipation and act by increasing intestinal smooth muscle tone, by suppressing forward peristalsis and reducing sensitivity to rectal distension. This results in delayed passage of faeces through the gut (Fallon and ONeil, 1998). Through assessment together with eliminating possible causes and sinister abnormalities, the nurse diagnosed Mark with constipation secondary to opioid use. Which Strategy/Product Where the patient complains of feeling constipated and is experiencing discomfort, a rectal examination (DRE) is indicated in order to detect a loaded rectum and to determine which choice of product to administer, and this will depend on the consistency of the stool found on examination (Edwards and Bentley 2001). Digital rectal examination (DRE) is an invasive procedure and should only be performed after completion of a full assessment of constipation. The Royal College of nursing guidelines (2006) recommend that nurses undertaking digital examination are appropriately trained. Furthermore consent to this procedure needs to be gained as outlined by the Nursing and Midwifery Council (NMC) (2008) Further to examination, it emerged that no stools could be felt within the rectum. However, Edwards and Bently (2001) suggest that it is anatomically impossible to conclude that the rectum is empty through simple digital examination, as the length of the rectum is approximately 15cm and is th erefore beyond the reach of the longest index finger. Therefore due to Marks history, the preferred medical route will therefore guide the need to administer a laxative. Amongst the stimulant laxatives are senna and bisacodyl. These laxatives stimulate the intestinal mucosa, promoting the secretion of water and electrolytes, enourging peristalsis (Duncan, 2004). Timby et al (1999) recommend that stimulant laxatives be used only for short periods of time to allow normal bowel function to return as soon as possible as long term use may result in diarrhoea and hypokalaemia. However Marks constipation may remain for as long as he is using opioids or could re-occur. Therefore this type of laxative may not be sufficient. Osmotic laxatives act by retaining fluid within the bowel that they are administered to or by drawing fluid from the body. They include lactulose, macragols, magnesium salts, rectal phosphates and rectal sodium citrate (Peate, 2003). A phosphate enema would not be used in this case because this is usually used prior to radiology, endoscope and surgery for rapid bowel clearance. Additionally Mark stated he didnt want to go through having an enema, and would prefer something he could take orally. Lactulose is non-absorbable and acts by softening and increasing water absorption. This laxative may take up to 72 hours to act and bloating, flatulence, cramping and an unpleasant taste have all been reported side effects, (Banks, 1998). Additionally, lactulose may not be suitable in constipation where gut motility is impaired such as opioid use in Marks case, unless accompanied by a stimulant such as Senna. However, choosing a senna/lactulose combination, means that taken together they will act at different times (Edwards and Bently, 2001). However, evidence comparing different types of laxative is very limited. Nonetheless, a study was found comparing a low dose macragol with lactulose for the treatment of constipation. The treatment was 1-3 sachets of compound oral powder (movicol) versus 10-30g of lactulose daily. After 4 weeks patients in the movicol group had a mean number of stools and a lower median daily score for straining than the lactulose group (Attar et al, 1999).This concluded that movicol was more effective and better tolerated than lactulose in the treatment of constipation. This would then justify prescribing movicol for Mark, therefore increasing the frequency of bowel movements and reducing straining. However the Nurse had to get Marks doctor to prescribe Movicol as it is not listed in Patient group directive, so the nurse gave Mark 10mls of lactulose and 2 senna until this was prescribed. Negotiate contract In implementing the strategy the consent and agreement of the patient is paramount, and may be viewed as a shared contract between patient and nurse. This is known as concordance. It is important for nurses to adopt this approach to administering medication, as this directly involves patients in decision making about their treatment. It must be remembered that nurses owe a duty of care to their patients. Duty of care is a legal requirement owed by one person to another to take reasonable care not to cause harm. The courts have held that the nurse-patient relationship gives rise to such a duty (Kent v Griffiths, 2001). Additionally, common law decided from cases requires that nurses take care when prescribing, otherwise, a patient harmed by careless medicine administration can sue for damages by claiming negligence (Griffith and Tengnah, 2004). It is essential therefore that duty of care extends to quality of prescribing, including, assessment, advice and information giving, record ke eping, decision making along with medication selection and calculation, as well as communication with the patient and other professionals. The patient needs to know what is expected of them in carrying out the treatment plan and when the nurse needs to reassess the situation. Additionally the patient needs to know what the medication is for, how long it takes to work and how to take the product (Edwards and Bentley, 2001). In Marks case it was explained to him that he would be prescribed a product by the name of movicol for his constipation and evidence found on its appropriateness along with possible side effects for his condition was explained. He would receive 20 sachets with a view to taking 1-3 sachets a day. It was explained he would have to mix 1 sachet with 125ml of water (British National Formulary, BNF 2009) and the importance of drinking 2lts of fluid was explained along with the effects that movicol will have within his bowel. Mark was alerted to any know side effects of movicol as these could be alarming to the patient if that information is not given, for example, abdominal distension, pain and nausea. However this does not mean that Mark will experience any of these. Nonetheless, this information is essential and Mark was told to report any adverse effects to the nurse. Record keeping The NMC (2005) guidelines for records and record keeping, state that good record keeping is integral to our role as records are sometimes called in evidence in order to investigate a complaint. In light of this all details, including full assessment details, along with care plans which were both planned and executed, plans for review, and medications and prescriptions given, were all entered into Marks patient held records immediately. Additionally this was also recorded within notes in Nursing Notes. Marks own consultant was also informed of this information in order to assist with prescribing and also to avoid polypharmacy and adverse events from drug interactions. The nurse also ensured the drug card was signed as per NMC guidelines. Complementary Therapies Complementary therapies are treatments used to support regular or orthodox treatments such as medication. These treatments may be used to reduce stress and anxiety or may be used to help with problems such as pain, nausea and constipation. Abdominal massage has been shown to be effective as a marginally effective laxative regimen in one trial. However, massage is extremely demanding on staff time, and consequently is unlikely to be of widespread benefit to the patient. Acupuncture, One small within subject trial of sham versus true acupuncture showed some benefit in chronically constipated children, but acupuncture has never been tested for opioid-induced constipation. Herbal preparations such as Senna, a laxative, may be used as pods or a tea. Rhubarb stems (not the leaf, which contains poisonous oxalic acid), chrysanthemum stems, and peach leaves have laxative properties. Many preparations promoted as herbal or natural laxatives are in fact bulk forming preparations which should be avoided in opioid-induced constipation. However, if possible medication can be avoided as bowel movements may be facilitated if done at the same time every day, by mobility and physical activity, and increased dietary fibre and fluid intake. However, these approaches alone may not benefit all patients, especially those with severe constipation. Nevertheless, deficiencies in physical activity, and fluid and fibre intake should be addressed. Physical constraints and barriers should also be rectified, and commonsense toilet practices should be reinforced, such as not suppressing the urge to defecate, and using public washrooms if out of the house rather than waiting to return home. Summary The above account highlights that in the clinical management of medicine administration, it is vital that this is undertaken in an informed and systematic manner. This can be achieved through the selection and application of an assessment tool and by having clarity about the decision-making framework used to underpin Evidence Based Practice. The NMC emphasises that the administration of medicines is an integral and essential entry criteria for the Councils Professional Register (NMC, 2008). Furthermore, the Code of Professional Conduct clearly states that medication administration must not be seen solely as a mechanistic task but as a task that requires thought and the exercise of professional judgement (NMC, 2008). For nurses to practice competently, they must ensure that they possess the knowledge, skills and abilities required for lawful, safe and effective practice. They must acknowledge their professional competence and only undertake practice and accept responsibilities for those activities in which they are competent (NMC, 2008). The NMC guidelines of professional conduct (2008) require that nurses must maintain knowledge and competence. This can partly be achieved by the use of reflection on prescribing and administrating decisions. Word Count 3012 References Annells M Koch T (2002) Faecal impaction: Older peoples experiences and nursing practice. British Journal of Community Nursing. 7 (3)118-126 Banks A (1998) An overview of constipation: causes and treatment. International Journal of Palliative Nursing 4 (6) 271-275. Duncan J (2004) The management of constipation by nurse prescribers. Nurse prescribing 2 (2) 66-69. Edwards M Bentley A (2001) Nursing management of constipation in housebound older people. British Journal of Community Nursing, 6 (5) 245-252. Fallon M, ONeil (1998) ABC of Palliative Care. London, BMJ books. Griffith R, Tengnah C (2004) A question of negligence: the law and the standard of prescribing. Nurse Prescribing 2 (2) 90-92. Hardy, D., Smith, B. (2008) Decision Making in Clinical Practice. British Journal of Anaesthetic Recovery Nursing. Vol. 9 (1), pp. 19-21 Humphries J (2002) Assessment and evaluation in nurse prescribing, 2nd ed Palgrave, Hampshire. Kent v Griffiths (2001) QB 36 IN Griffith R, Tengnah C (2004) A question of negligence: the law and the standard of prescribing. Nurse Prescribing 2 (2) 90-92. Kyle, G. (2007) Bowel care, part 5 a practical guide to digital rectal examination. Nursing Times; 103: 45, 28-29. Nursing and Midwifery council (2008) Guidelines for records and record keeping. London. Nursing and Midwifery Council. (2008) The Code: Standards of Conduct, performance and ethics for nurses and midwives. London, NMC. Wondergerm F (2005) Relieving constipation. Journal of community nursing, 5 12-16 Peate I (2003) Nursing role in the management of constipation: use of laxatives. British Journal of Nursing. 12 (19) 1130-1136. RCN (2006) Digital Rectal Examination and Manual Removal of Faeces: Guidance for Nurses. London: RCN Timby B, Schere J, Smith N (1999) Introductory Medical-Surgical Nursing. 7th edn. , Philadelphia, Lippincott. Walker R (1997) Diagnosis and treatment of constipation. Practice Nursing 8 (4) 20-22

Perceptions Of Rape And Sexual Assault Sociology Essay

Perceptions Of Rape And Sexual Assault Sociology Essay Through the course of this essay Irina Anderson ¿Ã‚ ½s research into rape perception will be critically analysed. This essay will firstly summarise the research and then go through each hypothesis, the methodology employed and the ideas put forward within the discussion will be assessed due to their respective strengths and weaknesses. In addition to this there will be a section commenting on the place of this research within rape research at large. Some of the problems associated with results of this research and the conclusions drawn from it will be looked at also. Finally suggestions on ways to overcome these problems will also be investigated. As this analysis takes place within the context of Social Psychology Andersons research will thus be viewed through the lens of theories relating to attitudes. This was first put forward by Allport who defined attitudes as  ¿Ã‚ ½A mental and neural state of readiness, organised through experience, exerting a directive or dynamic influen ce upon the individual ¿Ã‚ ½s response to all objects and situations with which it is related ¿Ã‚ ½ (Allport,1935 p.810). due to the gendered nature of rape perception this research is much needed in building a frame work for how rape is seen by the public. The abstract is very clear and to the point and succinctly condenses the research. The three hypothesises under investigation are what is the current perception of female rape, whether this perception is applicable to male rape or are there elements of cultural lag in male rape. Despite previous research it was found that these hypothesises were proved wrong during the study During the introduction these foundation of the hypothesises under investigation are laid. It was found that past research had shown that female rape was most commonly seen  ¿Ã‚ ½stranger rape ¿Ã‚ ½. The Stranger rape stereotype (SRS) is a script which constructs rape as occurring between two people who do not know each other, the act usually happens at night with the  ¿Ã‚ ½struggling victim subdued ¿Ã‚ ½, etc. However studies have shown that contrary to this scenario the vast majority of female rapes 78-84% (Gavey 2005, Koss 1988) are committed by males known to the victim this disparity between official statistics and public perceptions is part of the basis of this study. It is argues that changes in rape perception, brought on by demystifying of rape myths by the media , the breakdown of gender roles and reports which suggest that a broader definition of rape is being used have combined to contribute to the complete rejection of the traditional SRS paradigm into that of ac quaintance rape. Though Gavey p 17-49 has examined the move away from traditional stranger rape paradigm, especially from the 1970 ¿Ã‚ ½s onward, a complete reversal of public thinking does not seem to be completely supported. However as participants within this study were asked to  ¿Ã‚ ½generate their own lists of information ¿Ã‚ ½ it was expected that an answer to this question would be found through the course of Andersons research. One of the most important points that can be drawn from the introduction is what seem to be a lack of research following on from Kahn ¿Ã‚ ½s work regarding a concrete separation of and definition of public attitudes to the differences between acquaintance rape and seduction (Kahn 2004). The overlap between these terms as outlined by Kahn may lead to general confusion and it may be argued that without a clear differentiation between these terms present research into the conceptualisation of female rape may be hampered. In order to address these questions, this current research is vital is analysing what a female rape will be conceptualised as. The results pertaining to the first hypothesis are analysed within the discussion section, which is the well structured and logical it begins by addressing the first findings regarding the first hypothesis was directly contradicted by the results of the experiment. It is well argued that a possible reason for this opposition was due in part to the problems  ¿Ã‚ ½blame attribution ¿Ã‚ ½ where by participants described scenarios in which the victim would be less likely to  ¿Ã‚ ½invite societal blame ¿Ã‚ ½. From this analysis the issue of societal blame appears to be highly salient in rape perception. Moreover in descriptions of a typical rape Anderson asserts that respondents appear to convey scenarios in which no level of blame may be attached to the victim and suggests that further research should concentrate on whether participants are describing what they see as the reality of typical rapes or if other factors, namely blame attribution play a part in the results. Research c learing up this ambiguity would do much to further the study of public rape perception. The second intention of Anderson ¿Ã‚ ½s research is to ascertain whether or not male rape is seen along the same parameters as date/acquaintance rape in females. It is stated that due to a lack of data concerning male rape cause by low report rates and the propagation of rape myths and misconceptions that the research into the public perception of male rape has in not been given the attention which it deserves . From the information gathered in previous in previous studies (Donnelly and Kenyon 1996) it has been hypothesised that if the current opinion of female rape is characterised within the parameters of acquaintance/date rape and that male rape is more commonly seen within the older SRS model. The second part of the discussion directly deals with the results relating to this hypothesis. From the analysis undertaken female rape may still be generally seen along the lines of a  ¿Ã‚ ½stranger- acquaintance rape continuum ¿Ã‚ ½. However the results show that male rape is viewed along completely dissimilar lines to female rape. From these findings Anderson argues that  ¿Ã‚ ½male rape perception may be characterised by (a) erroneous and mythical perception ¿Ã‚ ½. These other factors include descriptions of the act of rape, the relative strength of the perpetrator and victim, sexual orientation and the motivation of the rape being sexual urges [rather than power related]. The fact that some of the factors attributed to male rape include homosexuality and that homophobic belief The hypothesis of the  ¿Ã‚ ½cultural lag ¿Ã‚ ½ of male rape was however not supported during the course of the research. Finding show that male rape does not lag behind female rape, rather  ¿Ã‚ ½other ¿Ã‚ ½ factors not found the SRS/AR models were drawn upon when conceptualising male rape. These  ¿Ã‚ ½other ¿Ã‚ ½ factors make up a fourth hypothesis in the method section were not previously mentioned within the introduction or hypothesis summary. The failure to include this fourth hypothesis previously, which directly addresses the  ¿Ã‚ ½other ¿Ã‚ ½ factors associated with male rape appears to be an oversight. However though it is very useful in helping to make sense of the data as a whole, the late formulation, or at least labelling of this as a hypothesis, subverts the initial aims of the experiment and calls into question the validity of the data coded within this section. The inclusion of this section also further widens the scope of this limited study. Considering the limited data which may be collected from such a small (119 people) and highly privileged sample of the population. In light of the three main interconnected hypothesises the extension to a fourth hypothesis principally concerned with factors initially outside the experiments design leads to a true weakening of this study. Though this data is well coded and analysed, there can be no doubt that this section places strain upon the method section of this study as a whole. The third intention of this current research is to analyse the differences of response between male and female respondents. All previous studies which consider male and female attitudes to rape have shown a strong divergence between attitudes along the gender divide. This it is argued is unsurprising due firstly the fact that men generally have less knowledge about or contact with rape, and secondly due to the fact that  ¿Ã‚ ½historically been the victims of violence while men have been the perpetrators ¿Ã‚ ½. In agreement with this it is demonstrated that men more often agree than disagree with rape myths, empathise less and  ¿Ã‚ ½hold less tolerant attitudes towards victims (Jiminez Abreu,2003) In addition to this Andersons previous research has found that men possess more homophobic attitudes that women in regards to male rape. This is backed up solidly by previous research, which in summery states that as men experience rape less and that as the issue of rape is less promi nent within the male consciousness. Men will extrapolate their knowledge of female rape, to a male scenario along the SRS paradigm. In drawing out the reasons for the predominance of factors such as homosexuality and homophobia associated with male but not female rape Anderson puts forward several reasons as to why this may be the case, the first is that participants may simply be  ¿Ã‚ ½expressing their disgust at this act ¿Ã‚ ½ (Davies, 2002). Secondly use homophobic language as a means of distancing the participants from the victim so at to keep their  ¿Ã‚ ½masculinity intact ¿Ã‚ ½ and to also remove the possibility that they (the male participants ) could themselves be raped. This is a very interesting point which is well argued and is a convincing analysis of the data presented. The recommendation given for further research investigating the connection between sexuality and homophobia in relation to conceptualizations of male rape and the blame attributed to victims is well founded and may go some way in explaining why these factors have gained such prominence in this research. Through course of critically analysing the current research many issues of importance have become apparent. Firstly any research which furthers the field of rape perception is of huge importance. It is also of paramount importance to educating the public at large about the predominant trends of rape within society. With regard the article under review some very important questions have been raised by this study. The fact that all but one of hypothesis has been proved false may be seen in part as a cause for alarm. This is particularly evident in the case that female rape perception has seemed to have lost its cultural lead over supposed paradigms of male rape. This calls for a reassessment of assumptions that female rape is typically seen within the AR framework. Secondly the fact that male rape is not seen either as SRS or AR and is viewed in often homophobic terms may be interpreted differently than to Andersons theory that homophobia is a form of distancing on the part of male par ticipants, it may be interpreted as evidence that homophobia is much more prominent in society than previously assumed. The difference between male and female respondents has not been clearly addressed either, it seems from previous research that more than ever there is now a pressing need to educate males within society about the various aspects of rape. From analysing this research it seems that very little was confirmed or disproved about rape attitudes and perceptions, this research has in turn raised more questions than it answers. In conducting future research it would be advisable to approach one hypothesis at a time, using a much larger sample of the population. In addition to this a more careful use of wording of research questions may also benefit future studies, for example the question what are the predominant circumstances of a male/female rape may address the hypothesis more clearly than the use of the phrase  ¿Ã‚ ½typical ¿Ã‚ ½. This leads us to ask further questi ons about the problematic nature of this type of research. Anderson ¿Ã‚ ½s current research acknowledges some of the shortcomings of the present study including the fact that the research participants used for the study were from a student population, despite this acknowledgement it would be naive to generalise these findings due to the particularities associated with a student sample to the population at large. Some of the main problems associated with using a student population for this type of are that as supported by the research that rape may be an issue generally held in the student consciousness. Secondly the predominantly young age participants, mean age 21.2, could perhaps play a large part in how rape is conceptualised. This is especially important considering that the age group of these students suggest that they have been brought up within the AR framework. A larger study would show how the population at large conceptualise rape. It can be argued that perhaps even previously un-theorised concepts of rape may be found as a resul t of such a study. It would also be of great interest to investigate what the current perceptions of marital/partner rape is. Another important factor which  ¿Ã‚ ½may have affected findings ¿Ã‚ ½ is that up to 34% of the participant were from ethnic minorities. Anderson argues that this factor may have altered the outcome of the study. It may however be argued that the inclusion of ethnic minorities may in fact give the present study a higher degree of validity and allow this research to be generalised. Regardless of the supposed  ¿Ã‚ ½less tolerant perceptions of rape ¿Ã‚ ½ within minority communities (Nagel, 2005), the hypothesised informed attitudes of the student population appear to be unfounded. This finding adds to the overall confusion of the results presented. At present it is impossible to say whether the inclusion of these minorities have lead to a substantial change in the findings of the survey. Further studies along the lines of Nagel ¿Ã‚ ½s research are to be suggested. This work should concentrate on the questions of race, ethnicity and class should be dealt with as a means of aidi ng the understanding of rape perceptions in the public at large. In conclusion the current body of research into rape perception is clearly lacking. The findings of some previous research which are not supported by this study are a serious problem which must in due course be addressed. Furthermore Andersons unsupported hypothesises clearly show the need for further and more directed research into the area of public rape perceptions. Some interesting points were brought up which also require further research, most importantly the fact that female rape perception is still categorised along the lines of SRS rather than AR. In addition to this the evidence produced regarding the  ¿Ã‚ ½other ¿Ã‚ ½ factors associated with male rape also warrant investigation. Anderson ¿Ã‚ ½s suggestion that further studies concentrating on blame attribution is a logical and well reasoned course of action and is highly advisable. In summery past and present research has shown gaps in the understanding of how the public view rape scripts. This research has done much to highlight this problem. It can only be hoped that further research and public education can lead to an increased awareness and understanding on the topic of rape.

Distance Learning vs. Traditional Education Essay examples -- E-Learni

Teachers expect students to abide by certain rules set forth at the beginning of the classes they attend. Preparation of materials and participation in class discussions are some of the requirements for classes. The rules of each class differ by subject and teacher. In the past decade another variable has been thrown into the pot, the environment in which classes are taught. Classroom rules may have to change to accommodate virtual classrooms. Ellen Laird has been teaching via the internet for many years. Ellen teaches the same courses in the classroom and online and she has written about her experiences with distance learning, also known as e-Learning, or online learning. In reference to the difference between the two types of classes she writes, â€Å"The two experiences are as different as a wedding reception and a rave† (Laird). With the growing popularity of distance education the question in many people’s minds is, â€Å"Do online classes and traditional classes have the same standards?† Since both types of courses are held in different environments, there are many difficulties that arise in holding each to the same standard. Given the same classes, students seem to be guided by different standards based on the environment that they are in, Internet or classroom. The standards implemented in distance education are very different from those that are expected of students taking courses in class. The difference in standards all stem from the medium used in the classroom. The standards set for students in distance education go above and beyond what their peers in class are expected to do. Higher standards imposed by distance education require more work from students and teachers, more interaction among classmates, and less contact and... ...mobility? Dec 2012. LookSmart. Web. 3 February 2014. . Laird, Ellen. I’m Your Teacher, Not Your Internet Service. January 2011. The Chronicle of Higher Education. Web. 9 April 2014. . Merisotis, James P., and Ronald A. Phipps. What's the difference? (college-level distance and classroom-based education). June 2012. Institute for Higher Education Policy. Web. 3 February 2014. . Young, Shannon J., Jerome Johnston, and Susanna E. Hapgood. Assessment and Accountability Issues in Distance Education for Adult Learners. September 2013. Improving Distance Education for Adult Learners (IDEAL). Web. 28 April 2014. .

The Works of T.S. Eliot and Yulisa Amadu Maddy :: T.S. Eliot Essays

Love of Life and Fear of Death in the Works of T.S. Eliot and Yulisa Amadu Maddy Both T.S. Eliot and Yulisa Amadu Maddy have experienced difficulty and hardship in life. Eliot lived through two world wars and Maddy struggled with oppression and poverty growing up in his homeland of Sierra Leone. These life experiences are reflected in their writing. Both of these writers present the reader with the concept of human mortality in such a way that not only is the fear of death prevalent in their work, but also the love of life. Mortal loss was more than just a threat at the time T.S. Eliot wrote The Waste Land. Written in the years following the "Great War", today known as World War I, the destruction and the loss of human life was a very real concept for T.S. Eliot and the rest of the world. When people were shown just how impermanent human life was, they placed a higher value on living. As transient examples, Eliot cites great and powerful cities of the past such as Jerusalem, Athens, and Alexandria to exemplify the impermanent nature of life. In the same way that a person will eventually die, Eliot says that all great cities will crumble. This mentality suggests that death is an all-powerful force that cannot be escaped by anyone or anything. When this life lesson is accepted, the readers are left feeling helpless to control their own paths of life. The fragmented style in which the poem is written leaves the reader feeling lost and vulnerable. The poem leaps from scene to scene and even from language to language. Although the actual subject matter of the scenes is unrelated, the same themes appear throughout the poem. Depressing themes such as life without love, instability in life, and the premature end of life are presented to the reader in a way showing how each of the aspects of life, though difficult to accept, are necessary for life to exist. The main theme presented in Eliot’s poem shows that death is a part of life. Eliot points out that until death occurs, rebirth and transformation cannot take place. The concept that death is a necessity is a very difficult concept to accept, leaving the reader disillusioned. The fragmented and disillusioned feelings the reader receives from reading The Waste Land mimics the emotions felt by the world after the war. The recurring sensory images that Eliot uses appeal to the reader’s fear of the loss The Works of T.S. Eliot and Yulisa Amadu Maddy :: T.S. Eliot Essays Love of Life and Fear of Death in the Works of T.S. Eliot and Yulisa Amadu Maddy Both T.S. Eliot and Yulisa Amadu Maddy have experienced difficulty and hardship in life. Eliot lived through two world wars and Maddy struggled with oppression and poverty growing up in his homeland of Sierra Leone. These life experiences are reflected in their writing. Both of these writers present the reader with the concept of human mortality in such a way that not only is the fear of death prevalent in their work, but also the love of life. Mortal loss was more than just a threat at the time T.S. Eliot wrote The Waste Land. Written in the years following the "Great War", today known as World War I, the destruction and the loss of human life was a very real concept for T.S. Eliot and the rest of the world. When people were shown just how impermanent human life was, they placed a higher value on living. As transient examples, Eliot cites great and powerful cities of the past such as Jerusalem, Athens, and Alexandria to exemplify the impermanent nature of life. In the same way that a person will eventually die, Eliot says that all great cities will crumble. This mentality suggests that death is an all-powerful force that cannot be escaped by anyone or anything. When this life lesson is accepted, the readers are left feeling helpless to control their own paths of life. The fragmented style in which the poem is written leaves the reader feeling lost and vulnerable. The poem leaps from scene to scene and even from language to language. Although the actual subject matter of the scenes is unrelated, the same themes appear throughout the poem. Depressing themes such as life without love, instability in life, and the premature end of life are presented to the reader in a way showing how each of the aspects of life, though difficult to accept, are necessary for life to exist. The main theme presented in Eliot’s poem shows that death is a part of life. Eliot points out that until death occurs, rebirth and transformation cannot take place. The concept that death is a necessity is a very difficult concept to accept, leaving the reader disillusioned. The fragmented and disillusioned feelings the reader receives from reading The Waste Land mimics the emotions felt by the world after the war. The recurring sensory images that Eliot uses appeal to the reader’s fear of the loss

Citi Group Restructuring

Background It all began with the financial crisis of 2007-2008, a crisis which was of a scale that had never been seen before. Many economists called it even worse than the Great Depression. Whether it was or not, that’s something that could be argued. But everyone was of the view that the crisis is really very serious. As a result of it large financial institutions collapsed, banks were being bailed out by the national governments and stock markets tanked to their new lows.This caused the collapse of housing markets in many countries, consumer spending suffered immensely as a result, industries went bankrupt, businesses closed down and unemployment peaked. There were many reasons that were put forth by various economists. A report presented in the US senate called it as the â€Å"failure of regulators, credit agencies and markets†. Citigroup’s Sufferings According to a US government’s report which came into the light in 2011, Citigroup which was the third largest US bank in terms of assets at that time was on the verge of failure.Regulators were going to pull the plugs on it anytime as depositors were withdrawing their deposits and bank’s counterparties also declined to give credits to the bank. How Citigroup moved to new setup? Citigroup suffered losses for five consecutive quarters. In the fifth quarter, in fact its losses were to the tune of $ 8. 29 billion. Many in the Citigroup agreed to the fact that unless something is done to sharpen its strategy, Citigroup will never regain its glory and perform accordingly.As a result, Citigroup started analyzing its business and strategies. It was found that Citigroup was involved in too many business segments which stopped it from focusing on its core interest area. While analyzing, everything big or small was examined. Citigroup in its annual report called the analysis as â€Å"wide ranging and dispassionate†. The outcome of this analysis was that the Citigroup finally dec ided to realign the group’s various business interests in two broad segments: Citicorp and Citi Holdings.The thinking behind this new setup was that this structure will help the company focus on its core business areas which in turn would improve the overall performance, while at the same time realizing the value from its non-core assets. The new structure would look like this: In Citicorp, businesses which were core to the group’s strategy and which offered maximum earnings potential to its shareholders with appropriate risk parameters were placed. These businesses are: †¢ Global Transaction Services – Treasury and Trade Solutions Securities and Fund Services †¢ Securities and Banking – Global Banking – Global Markets – Citi Private Bank – Citi Capital Advisors †¢ Regional Consumer Banking – Four Regional Consumer Banks in North America, EMEA (Europe, Middle East, and Africa), Latin America and Asia that each in clude retail banking, local commercial banking and Citi-branded cards (Source: http://www. citigroup. com/citi/investor/quarterly/2010) Citicorp, according to the new structure will be a relationship driven global bank, to serve both consumers and businesses.The assets of Citicorp include its core assets located across the globe with strong presence in emerging markets like India, China etc. Citicorp will have the capability to take deposits from customers throughout the world in a manner so that maximum return could be availed. Citicorp will have the capacity to serve local customers globally and global customers in a highly localized way. While in Citi Holdings, assets and businesses which were not central to Citi’s strategy were placed.But that does not mean that those assets were not good. Some have had very high value in their own right. Some were big iconic brands like Morgan Stanley Smith Barney joint venture. Citi Holdings includes: †¢ Brokerage and Asset Managem ent, which includes the Morgan Stanley Smith Barney joint venture †¢ Local Consumer Lending – North America, which includes residential and commercial real estate loans; auto, student and personal loans; and retail partner cards International, which includes Western Europe consumer banking and other consumer finance franchises around the world †¢ Special Asset Pool, which includes non-core assets, many of which are illiquid in current markets Citi Holdings will consist of non-core businesses which attract long term investments. But since those businesses are not the core one, therefore they do not enhance the performance of the group as a whole and in fact they compete for the limited resources that the company could employ in a highly risky and volatile situation.It was expected that the management team of Citi Holdings will restructure, divest and manage its business in a way that maximizes the value and will take the group forward in a tough economic situation Vi kram Pandit, then CEO of Citigroup in one of his interview talked about â€Å"accelerating the implementation of its newly evolved strategy to focus on its core business†. Given the market conditions and business sentiments, Vikram Pandit wanted to streamline the business of Citigroup as soon as possible to further strengthen its position and better serve its clients.

Prometheus Bound Essay

In the play â€Å"Prometheus Bound† by Aeschylus, it states ideas about the concept of power through force. The play deals with conflict between force and intelligence which realates to the main concept of power and force. At the beginning of the play, Hephaestus is joined by Kratos, who represents power, and Bia, representing force. Heaphaestus chains Prometheus while Kratos abuses him and Bia stays silent throughtout the enchaintment. While Hephaestus has sympathy for Prometheus, Kratos reminds him that this is Zeus’ punishment for stealing fire from the gods and giving it to mankind. When Prometheus tried to use his intelligence to help humanity by giving them the gift of fire, Zeus responds by using his force to punish Prometheus. Throughout the play, Prometheus knowledge makes it clear that without him, Zeus will fall by a power greater than his own. For this reason, Force can be an advantage than knowledge, but it cannot remain indefinitely without it. On pg 1(lines 4-11), it says â€Å"Ordained thee by the Father-to enchain this malefactor on yon mountain crags†¦.. and check his charity for man. This is significant because Prrometheus stole fire from the gods and Zeus, all powerful, punishes Prometheus by sending his assistants, Kratos (power) and Bia (force) with Hephaestus to enchain Prometheus to a mountain. Therefore, Zeus has the power and control over the other gods and immortals. Secondly, on pg. 43 (lines 12-16) continued on pg. 44 (lines 1-3) it says â€Å"No rack nor pillory can cause Zeus devise to move or make manifest these things†¦. not thus will he consrain my tongue to tell By whose hand he from tyranny shall fall. This is significant because Prometheus has the knowledge about the overthrow of power of Zeus. For this reason, knowledge or force beats power. Prometheus is a powerless immortal and victim of an unjust powerful god, Zeus, who rules by demands and laws. In this conflict, the idea that force requires thought and guidance to sustain it. Therefore, Aeschylus is stating that a resolution between knowledge and force can work together to avoid destruction. Prometheus knowledge, signifies that the idea that thought must be sustained. In this case, his judgement will save Zeus but his opposition to Zeus leads on the path to resolution.

Accounting Users And Characteristics Of Financial Statement Accounting Essay

1.0 IntroductionSai Kim, T. et al. , 2001, pg 1, said that â€Å" accounting is the procedure of recording, coverage, and construing fiscal information pertaining to an organisation. Accounting is frequently baffled with book-keeping, which involves merely the recording of economic events and is hence merely one portion of the accounting procedure † . Undertaking 1 is about the different users and their demands for Continental Limited fiscal statements. Accounting users divided into two users, it is internal users ( people within the organisation ) and besides external users ( people outside the organisation ) who use history to deduce fiscal information for their demands. Besides that, the features of these fiscal statements will supply utile information to the users. Continental Limited has an authorized portion capital of 1 million ordinary portions RM1 each. It operates sweeping and retail concern of selling a consumers merchandise. In undertaking 2, prepare the income statement and balance sheet of Continental Limited for twelvemonth stoping 31 Dec 2010 for the internal usage by company manager or publication. Income statement it is made by company at the terminal of each twelvemonth to cipher the net income and loss incurred in concern during the twelvemonth. While, balance sheet it is made by company at the terminal of each twelvemonth to enter the capital, assets, and liabilities of company at the terminal of the twelvemonth. In undertaking 3, prepare the income statement and balance sheet of Continental Limited for twelvemonth stoping 31 Dec 2010 in the recognized format for external coverage or publication. Distribution cost normally defined as the costs incurred to present the merchandise from the production unit to the terminal user. Besides that, administrative disbursals is refer to the costs of runing a concern that are non straight attributable to the production of goods or services. In undertaking 4, must establish on the income statement and balance sheet made in undertaking 2 and 3. Then, cipher the appropriate accounting rations for twelvemonth stoping 31 Dec 2010 and besides necessitate to compare them with the industry norms provided to measure the profitableness and liquidness of Continental Limited.2.0 Accounting users and Features of fiscal statementAccounting information helps users to do better fiscal determinations in the organisation. There have two different types of users in the fiscal information, there are internal users ( people within the organisation such as direction, employees, and proprietors ) and besides external users ( people outside the organisation such as creditor, revenue enhancement governments, investors, and clients ) who use history to deduce fiscal information for their demands. There besides have five regulative features of fiscal statement that will supply utile information to the users. These standards must be fulfilled to do the fiscal statements and histories that are utile to the users. Therefore, company should seek to fulfill the undermentioned standards when choosing and following the accounting constructs in fixing concern fiscal histories.2.1 Accounting usersThere have five different users and their demand for Continental Limited fiscal statements. The fiscal histories supply a wealth of information that is utile to assorted users of fiscal information. Investor is worried about hazard and return in relation to their investings. They need accounting information to cognize whether it is deserving for them to put in a concern or purchasing portions of the company. In add-on, client and debitor are the people who purchase goods and services provided by the company. They need accounting information about the company ‘s fiscal stableness to guarantee that the company is a unafraid beginning of supply and no danger of holding to shut down. As a clients of the company ‘s merchandises, they have a long-run concentration in the company ‘s scope of the merchandises and services. They may even hold to depend on the concern for certain merchandises and services. Besides that, a director is the individual appointed by the company proprietors to responsible for planning and directing the work of a group of persons, supervising the daily work of the company. They need accounting information about the company ‘s fiscal state of affairs as it is presently and as it is expected to be the hereafter to enable them to pull off the concern expeditiously and to do effectual control and planning determinations. Another accounting user is providers or creditor, the people who provide merchandising goods and services to the company on recognition. So, they need accounting information about the company ‘s ability to pay its debts for guaranting their aggregation from the company. The creditors include providers every bit good as loaners of the finance such as Bankss. Furthermore, employee of the company is people employed by the company to transport out concern activities. Therefore, they need accounting information about the company ‘s fiscal state of affairs. This is because, their future callings and the size of their rewards and wages depend on it. Therefore, employees need information refering the stableness and go oning profitableness of the organisation. In the decision, accounting users is of import to the organisation. This is because, the fiscal histories supply information that is utile to assorted users of fiscal information.2.2 Features of fiscal statementFirst is understandability, it means that the fiscal statements must easy to comprehensible. Users of fiscal statements are assumed to hold adequate cognition of concern, economic activities and accounting to analyze the information decently. Harmonizing to Helium.com ( 2010 ) , said that â€Å" understandability ensures that a user equipped with the basic cognition can spot information refering to the public presentation and fiscal place of an endeavor † . Besides that, the feature of the fiscal statement is comparison. The fiscal histories made based on accounting constructs should be comparable within the entity and across entities. Comparability within the entity is means that the fiscal statements can be compared with the old twelvemonth fiscal statements of the same company. While, comparison across entities is means the fiscal statement can be comparable with the history of other company. Another feature of the fiscal statement is relevancy. The fiscal histories prepared based on accounting constructs and policies should show relevant fiscal information which is capable of act uponing the economic determination of the users. Therefore, fiscal statements are for users to do economic determinations, the information must be relevant to the determinations that those users have to do. In add-on, relevant fiscal statements are seasonably, if the histories are prepared to supply required information in clip, it is relevant to the determination devising of the user. Contrary, if the histories are no prepared to supply information in clip, it is non relevant to the determination devising of the user. Furthermore, the feature of fiscal statement is dependability. Fiscal history must show dependable information to the users for determination devising. Harmonizing to SpiffyD ( 2012 ) , reference that â€Å" harmonizing to ACCA, â€Å" dependable † information does non incorporate mistakes that affect the economic determinations of users, nor is it biased or partial. This property is linked to faithful representation, since users should be able to handle with it as such. Users have assurance in dependable fiscal statements. Such statements are non misdirecting or intentionally constructed in a mode that could skew determinations or perceptual experience of the fiscal place or public presentation of an entity. It is deserving observing that the importance of auditing is increasing because it reinforces dependability † . In add-on, the feature of the fiscal statement is accuracy. The fiscal history must supply accurate fiscal information to the users for determination devising. The ground is, the inaccurate history information will take to inaccurate determination made by the user.3.0 Income Statement and Balance SheetIncome statement it is made by company at the terminal of each twelvemonth to cipher the net income and loss incurred in concern during the twelvemonth. Harmonizing to Steven Mark, L. , 2003, pg 25, he said that â€Å" the income statement besides referred to as a profit-and-loss statement, summarizes the company ‘s grosss, disbursals, additions, and losingss for a period of clip, such as three months or one twelvemonth † . While balance sheet it is made by company at the terminal of each twelvemonth to enter the capital, assets, and liabilities of company at the terminal of the twelvemonth.3.1 Working for note inquiry a to hClosing stock should be recorded at cost or net r esale value which one is lower. Since cost RM65000 & lt ; net resale value RM70000, the cost RM65000 should be shuting stock value put in the trading history of income statement and under the current plus in balance sheet. Cash Account RM RM Gross saless 5000 Purchase 4000 Stationery 700 Electricity 300 5000 5000 Gross saless in trading history of income statement = RM360000 from TB + RM5000 = RM365000 Purchase in merchandising history of income statement = RM200000 from TB + RM 4000 = RM 204000 Stationery as disbursal put in P/L history of income statement = RM7000 from TB + RM300 = RM7300 Gross saless committee as disbursal put in P/L history of income statement = RM18000 paid from TB + RM1500 accrued at terminal of twelvemonth = RM 19500 Then, accrued gross revenues committee RM1500 is recorded under the current liability in balance sheet Office wages as disbursal put in P/L history of income statement = RM28000 paid from TB – RM 2000 prepaid at terminal of twelvemonth = RM26000 Then, prepaid office wage RM2000 is recorded under the current plus in balance sheet Debtor Account RM RM Balance b/d 75000 ( – ) Bad debts 5000 Balance c/d 70000 75000 75000 Balance b/d 70000 Bad Debts Account RM RM Debtor 5000 P/L history 5000 ( Bad debts as disbursal put in P/L history ) Provision for bad debts shuting balance = 10 % ten Debtor shutting balance RM70000 = RM7000 Provision for Bad Debts Account RM RM 31 Dec 2010 Closing balance c/d 7000 1 Jan 2010 Opening balance b/d 5000 Increase different 2000 ( As disbursal put in P/L history ) 7000 7000 1 Jan 2010 Balance b/d 7000 and degree Fahrenheit ) Vehicles Account RM RM Balance b/d 300000 Vehicles Account a/c ( cost sold ) 50000 Balance c/d 250000 300000 300000 Balance b/d 250000 Provision for Depreciation on Vehicle Account RM RM Vehicle disposal history 12500 1 Jan 2010 Opening balance b/d 60000 ( Cost sold RM50000 x 5 % x 5 twelvemonth from 1 Jan 2005 to 1 Jan 2010 ) 31 Dec 2010 Balance c/d 60000 Depreciation as disbursal put in P/L 12500 history ( Vehicles shuting balance RM250000 x 5 % ) 72500 72500 1 Jan 2011 Balance b/d 60000 Vehicle Disposal Account RM RM Vehicle cost sold 50000 Provision for depreciation on 12500 vehicle sold Returns from disposal of vehicle 35000 Difference for Loss on disposal of 2500 vehicle ( As disbursal put in P/L history ) 50000 50000 Provision for Depreciation on Premises Account RM RM Balance c/d 5400 1 Jan 2010 Opening balance b/d 40000 Depreciation as disbursal put in 14000 P/L history ( Premisess cost from TB RM350000 x 4 % ) 54000 54000 Balance b/d 54000 g ) Taxation charge RM15300 is deducted from net net income at the underside of income statement. It is besides recorded as accumulated revenue enhancement RM15300 under current liability in balance sheet H ) Proposed divided to be deducted from net net income at the underside of income statement = 2 % x RM500000 Share capital from TB = RM 10000 Then, the proposed divided RM10000 is recorded under current liability in balance sheet.3.2 Income statement of Continental Limited for twelvemonth stoping 31 Dec 2010 for internal usageIncome Statement of Continental Limited for Year Ending 31 Dec 2010 for Internal Use RM RM RM Gross saless 365000 Less Return inwards 10000 Net gross revenues 355000 Less Cost of gross revenues: Opening stock 50000 + Purchases 204000 – Tax return outwards 15000 + Carriage inwards 5000 194000 Less Closing stock 65000 179000 Gross net income 176000 Add Income: Dividend received 5000 181000 Less Expense: Stationery 700 Office electricity & A ; H2O 7300 Office salaries 26000 Gross saless committee 19500 Bad debts 5000 Addition in proviso for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicle expense 12000 Interest charges 3000 104500 Net net income 76500 Less Taxation charge 15300 Less Proposed dividend 10000 Net income for the twelvemonth 51200 Add Retained net incomes brought frontward 100000 Retained net incomes carried frontward 1512003.3 Balance sheet of Continental Limited as at 31 Dec 2010 for internal usageBalance Sheet of Continental Limited as at 31 Dec 2010 for Internal Use RM RM Fixed assets / Non-current assets Office premises at cost 350000 ( – ) Provision for depreciation on premises 54000 296000 Vehicle at cost 250000 ( – ) Provision for depreciation on vehicle 60000 190000 Long-run investings 100000 586000 Current assets Closing stock 65000 Debtors 70000 ( – ) Provision for bad debts 7000 63000 Bank 42000 Prepaid office wage 2000 172000 758000 Issued portion capital Share capital 500000 Add Reserve Retained net incomes carried frontward 151200 Stockholders ‘ equity 6512000 Add Long-term liabilities / Non-current liability Loan 55000 Add Current liabilities Creditors 25000 Accrued gross revenues committee 1500 Accrued revenue enhancement 15300 Proposed divided 10000 51800 7580004.0 Distribution costs and Administrative disbursalsDistribution costs besides known as distribution disbursals. Distribution cost normally defined as the costs incurred to present the merchandise from the production unit to the terminal user. The distribution cost is points such as gross revenues staff ‘s wages and committee, passenger car outwards, depreciation of bringing new waves, advertisement and show disbursals. Harmonizing to Readyratios.com ( 2011 ) , reference that â€Å" administrative disbursals refer to the costs of runing a concern that are non straight attributable to the production of goods or services. Administrative disbursals are related to the organisation as a whole as opposed to the single sections † . Administrative disbursals consist of such points as wages, legal and accounting charges, the depreciation of accounting machinery, public-service corporations, rent, and housework charges.4.1 Classify the disbursals into distribution cost and administrative disbursalsDistribution costs Administrative disbursals RM RM Stationery – 700 Office electricity – 7300 Office salaries – 26000 Gross saless committee 19500 – Bad debts 5000 – Addition in proviso for bad debts 2000 – Loss on disposal of vehicle 2500 – Depreciation on vehicle 12500 – Depreciation on premises – 14000 Vehicle disbursals 12000 – Entire 53500 480004.2 Income statement of Continental Limited for twelvemonth stoping 31 Dec 2010 for external coverageIncome Statement of Continental Limited for Year Ending 31 Dec 2010 for External Reporting RM RM Employee turnover 355000 Cost of gross revenues 179000 Gross net income 176000 Distribution cost 53500 Administrative disbursals 48000 101500 Operating net income 74500 Dividend received 5000 79500 Interest charges 3000 Net income on ordinary activities before revenue enhancement 76500 Taxation charge 15300 Net income on ordinary activities after revenue enhancement for the twelvemonth 61200 Proposed dividend 10000 Retained net income for the twelvemonth 51200 Retained net income bought frontward 100000 Retained net income carried frontward 1512004.3 Balance sheet of Continental Limited for the twelvemonth stoping 31 Dec 2010 for external coverageBalance Sheet of Continental Limited for the Year Ending 31 Dec 2010 for External Reporting RM RM RM Fixed Assetss Tangible Assetss: Premisess 296000 Vehicle 190000 486000 Investing: Long term investing 100000 586000 Current Assetss Stock 65000 Debtors 63000 Prepaid office wage 2000 130000 Cash at bank 42000 172000 Less Creditors: Sums Falling Due Within One Year Creditor 25000 Accrued gross revenues committee 1500 Accrued revenue enhancement 15300 Proposed dividend 10000 ( 51800 ) Net current Assetss 120200 Entire Assets Less Current Liabilities 706200 Less Creditor: Sums Falling Due After More Than One Year Loan ( 55000 ) 651200 Capital and Reserve Called up portion capital 500000 Net income and Loss history 151200 6512005.0 Accounting ratiosAccounting ratios is used to specify of import relationship between the figures shown on a balance sheet, in a net income and loss history or in any other portion of accounting organisation. Therefore, accounting ratios shows the relationship between accounting informations.5.1 Table of ratio computationRatio with expression Ratio computation for twelvemonth 2010 Industry norm Percentage of gross net income on gross revenues = Gross net income x 100 176000 ten 100 = 49.58 % 30 % Net gross revenues 355000 Percentage of operating net income on gross revenues = Operating net income x 100 74500 ten 100 = 20.99 % 18 % Net gross revenues 355000 Capital employed = Closing capital + Long-term liabilities = ( Fixed assets + Current assets ) -Current liabilities = ( RM586000+RM172000 ) -RM51800 = RM758000-RM51800 = RM706200 Tax return on capital employed ( ROCE ) = ( Net net income + Interest charges ) x 100 76500 + 3000 x 100 9 % Entire assets – Current liabilities 758000 – 51800 = 79500 tens 100 706200 = 11.26 % Current ratio = Current assets = 172000 2: 1 Current liabilities 51800 = 3.32: 1 Stock turnover = Cost of gross revenues Average stock value = Cost of gross revenues = 179000 ( Opening stock + Closing stock ) / 2 ( 50000 + 65000 ) / 2 = 179000 57500 =3.11times Stock turnover period 365 yearss = 365 yearss 90 yearss Stock turnover 3.11 times = 117.36 yearss Debtor aggregation period = Debtor = RM63000 Net recognition gross revenues RM365000 – RM 10000 = Debtor = RM63000 Gross saless – return inwards RM355000 = 0.1777: 1 Debtors collection period = Debtor ratio x 365 yearss =0.177 x 365 yearss 45 yearss =64.6 yearss Creditor ratio = Creditor = 25000 Net recognition purchase 204000 – 15000 = Credit = 25000 Purchase – Tax return outwards 189000 = 0.132: 1 Creditors payment period = Creditor ratio x 365 yearss = 0.132 ten 365 yearss 60 yearss = 48.18 yearss5.2 Profitableness of Continental LimitedThe per centums of gross net income on gross revenues is 49.58 % is higher than industry norm is 30 % because the company is uneffective and inefficient in buying goods and services from the providers doing higher purchase cost and besides uneffective usage of stuff and labor causation higher production cost to diminish gross net income. In add-on, per centum of operating net income on gross revenues is 20.99 % and industry norm is 18 % . Higher per centum of operating net income on gross revenues indicates that company is uneffective in its outgo control. Besides that, ROCE besides higher than industry norm is 20.99 % and 18 % . This is because, it is bespeaking the lower net net income generated in relation to the capital employed.5.3 Liquid of Continental LimitedCurrent ratio of company is higher than industry norm is 3.32: 1 and 2: 1which is much that the thought ratio of 2: 1, the current ratio is higher or equal to 2: 1, th e larger sum of current assets can be used to finance current liabilities, bespeaking that company is financially stable and able to finance its short-run debts. Furthermore, the stock turnover period is higher than the industry norm is 117.36 yearss and 90 yearss. The higher stock turnover period indicate fast stock turnover in concern where the goods and services purchased are kept in stock for a short clip and the fast stock for short clip and so fast taken out from stock for resale. In add-on, debitor aggregation period is higher than industry norm is 64.6 yearss and 45 yearss. Higher of debitor aggregation period indicate that company has given longer recognition clip to let debitor ‘s owing, causation, longer clip taken by company to roll up money. While, the creditor payment period is lower than industry norm is 48.18 yearss and 60 yearss. The lower creditor payment period show that company has obtained shorter recognition clip for having and paying creditors.6.0 Conclu sion and RecommendationIn the decision, making this rule of accounting assignment I have learnt a batch of cognition about the rule of history. I already know the different types of accounting users and besides the features of the fiscal statement. Besides that, making this assignment besides has larn how to fix the income statement and balance sheet. The benefit I get from this assignment is larning accounting will assist us to makes concern or personal fiscal determinations. Another benefit is accounting cognition will assist us to understand the significance of the fiscal information.