Essay on Unit LD 205 Principles Of Positive Risk - 725 Words

Unit LD 205 Principles of positive risk taking for individuals with disabilities Outcome 1 Know the importance of risk taking in everyday life for individuals with disabilities 1.1- identify aspects of everyday life in which risk plays a part Risk Taking: individual; social; organisational; environmental 1.2- identify aspects of everyday life in which, traditionally, individuals with disabilities were not encouraged to take risks Traditional lack of encouragement: risks in everyday life; traditional roles and activities; carer controls; health and safety, compensation culture. 1.3- outline the consequences for individuals with disabilities of being prevented or discouraged from taking risks Prevention of risk taking: consequences†¦show more content†¦3.2- describe how to use a human rights based approach to risk management. Human rights based approach to risk management: responsibility balancing; advocacy; direct payments; personalised services; person centred planning, support planning Outcome 4 Understand how to support individuals with disabilities in decisions about risk-taking 4.1- explain the connection between an individual’s right to take risks and their responsibilities towards themselves and others Rights and responsibilities: maximising quality of life while maintaining safety; responsibilities to self and others, social, emotional, physical. 4.2- outline how the principle of ‘duty of care’ can be maintained whilst supporting individuals to take risks Duty of Care: best interest; defensible decision making; contextualising behaviour; identification of positive and negative risks 4.3- describe ways of enabling individuals with disabilities to make informed choices about taking risks Enabling informed choices: use of illustrated templates, flow charts, information sheets; technology; the right to make ‘bad’Show MoreRelatedLeadership for Health and Social Care and Children65584 Words   |  263 PagesYoung People’s Services (England) (3978-51/52/53/54/55/56) Contents 1 2 3 4 5 Unit 501 Unit 502 Unit 503 Unit 504 Introduction Centre requirements Delivering the qualification Assessment Units Use and develop systems that promote communication (SHC51) Promote professional development (SHC52) 6 44 48 49 54 55 58 Champion equality, diversity and inclusion (SHC53) 60 Develop health and safety and risk management policies procedures and practices in health and social care or children andRead MoreOperations Management23559 Words   |  95 Pagesmarket Lean production adaptation of mass production that prizes quality and flexibility 1-14 Historical Events in Operations Management Era Industrial Revolution Events/Concepts Steam engine Division of labor Interchangeable parts Principles of scientific management Dates 1769 1776 1790 1911 1911 1912 1913 Originator James Watt Adam Smith Eli Whitney Frederick W. 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Into The Wild Persuasive Essay - 730 Words

â€Å"Hey guys! This is the last communication you shall receive from me. I now walk out to live amongst the wild. Take care, it was great knowing you† (Qtd. In Krakauer 69). After graduating from Emory University, Christopher McCandless abandoned everything, gave his entire savings account to charity, and then hitchhiked to Alaska to live in the wild. In the novel, Into the Wild, Was McCandless justified in shunning society? McCandless was justified in shunning society because he simply wanted to find himself and be independent without any distractions from his friends or family. In the novel McCandless was trying to find himself by going out into the wilderness. In one of the secondary texts, Into the Wild, it says how there was another†¦show more content†¦In Ticknor 2). Some people are too afraid to change how they’re living, even when they don’t like it, they don’t like being confined. Especially, for a man or boy, they’re the ones tha t generally are more adventurous and bold, keeping people confined or secured doesn’t bring out their inner self and who they are. He even says in his journal he was keeping: â€Å"He was right in saying that the only certain happiness in life is to live for others†¦I have lived through much, and now I think I have found what is needed for happiness. A quiet, secluded life in the country, with the possibility of being useful to people to whom it is easy to do good, and who are not accustomed to have it done to them† (Qtd. In Ticknor 3). Which is him saying that leaving his home and going into the wild to be independent, he did find himself along with finding happiness. It also says: â€Å"Thoreau’s teaches us about the importance of having a vision, of believing in truth, whatever we call that truth, and of seeing our existence as the exploration of multiple possibilities† (Qtd. In Thoreau 4) which is probably where McCandless acquired his idea of go ing into the wild to find himself, arise from. McCandless knew there were multiple possibilities as well as different things to do in life, he wasShow MoreRelatedPersuasive Essay On Into The Wild987 Words   |  4 PagesWilderness as well as western parts of America. McCandless had a need for adventure and saw that he didn’t want the materialistic things in life. Unfortunately, four months later: Chris was found dead and extremely emaciated. People who have read Into The Wild, often wonder why a person would do such a thing like McCandless did. Many say it was for the sheer thrill and fulfillment of a desire Chris had and some say he was insane. I think Chris had a passion that became an obsession,which made him crazy.Read MoreJumbo Wild Persuasive Essay1456 Words   |  6 Pagesbuilt to bring people to an epic landscape and locals who want to keep Jumbo Wild. 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Critical Perspectives on Accounting

Question: What is the traditional account? What is financial reporting framework currently being use? Emphasis in accounting concepts, double entry, financial performance of of company? It does not go for great accountability (environment accounting ETC/CSR) relevant or not? Is traditional financial reporting framework relevant for greater corporate a beyond investor, leader, creditors? Suggest method to overcome this, 4) What is currently being done to address social environmental problem? Answer: Introduction: The objective behind critical perspective on accounting is providing forum in order to grow the accounting researcher and practitioner who can get the fact that conventional theory and practice is ill-suited to the challenges of todays environment. They also understand that there is link between accounting practice and corporate behavior and are connected with the todays social, ecological and distributive problems. This is a point of concern and some new literature reformulating the activities related to corporate, politics, practical, social and theoretical means. It is widely spread that but not accepted universally that industries not only have to provide accounts of financial performance of industry, but also provide accounts of their social and environmental performance (Schaltegger and Burritt, 2010) and we will critically analyze this point throughout our discussion. In the research I found the article giving suggestions across time upon the traditional financial reporting framework goes with some modification and relevantly call greater corporate accountability. I dismiss such suggestions. I believe accountants should have the ability through with they can contribute towards extending accountability beyond investors, lenders and creditors and can serve these interest greatly. Many core accounting concepts like double entry, finance performance of the company need to be abandon. I will also discuss the relevance of traditional accounting framework in terms grater corporate beyond investor, leader, creditors. The paper further concludes t hrough questioning accounting and business educator social responsibility. I critically Analyze here that accountant can play their role towards saving the planet. History of Green accounting: Non-financial accounting was initiated twenty years back and it is taken as financial accountings subcategory and it focuses on the information disclosure other than financial record of the organization to external parties that are shareholders, capital holders, creditors and other managerial persons (Mathews, 1997). Such a disclosure contains the activities that have a direct impact on society, environment and organizations financial performance. To understand accounting twenty years later, we have to look at accounting ago twenty year. While researching I observe that the main role performed by accounting was recording market-mediated transactions and also provides the numbers which served as observable contracts bases. I also noticed that the numbers estimated in financial statement are good if the prices behind them are high. In addition to that, prices in total efficient markets can motivate people for engaging in activities that were socially detrimental as people did not include externalities like environmental degradation. The main fact I found in Daniel, (2013) article is that, if there is no price or fine on polluting environment on firms then they will pollute the environment as much as they require for maximizing firms profits. Financial statements on the prices can states that organization got their profit by creating social destruction and also makes messes which will cost socially to remediate. Instead of criticizing accounting for their failure towards such externalities I strongly fell and will argue that governments has to force organization for their internalities and externalities and they can achieve this by cap-and trade markets establishment for pollutant. As we discuss above I want to criticize here, which is quite obvious that the organization pollute the environment most are also ready to pay most for certificates. Manager trade off organizations productive capitals refining costs, due to this it is less polluting as compare to certificates buying costs. Now coming towards role of accountant in saving the planet, according to the Daniel, (2013) article, I argued here that organization can stick towards their traditional role which is to record the consummated transaction in market. The auditors have to play their roles and should ensure that the organization obey emission quantities stated and allowed in their purchased certificate and do not go beyond that. Manager and accountant of organization have incentive that they can disclose asset retirement obligation because in the competitive capital market these manager and accountant can convince the investor about the reliability of disclosed amount. The organizations capital cost and future payment of auditors are depend upon the reliability factor. If the disclosures are not reliable and favorable then the investors assume the worst situation and also pay the organizations securities and service of auditors unfavorably. After twenty years managers are now in better position because accounting standards are much better and is discussed in following topic. Green accounting twenty years later: According to the facts discussed by Deegan (2013) in his article, the Asset Retirement Obligations (ARO) Canadian firm require is introduced in CICAs section 3110, in 2004 in order to estimate AROs. Simplified version of this standard was incorporated in accounting for private companies when Canada switches to International Financial Reporting Standard (IFRS). Under IFRS, International Accounting Standard (IAS) 37 same requirement they include for recording the constructive obligations, this obligation is exist when organization has promised for expenditure reclamation beyond the liability laws. Promissory estoppels was defined in section 3110 and this is a legal principle which is assurance made to prevent injustice at the following situation. The deal was between promisor and promisee and it intended to affect their legal relationship or contract acted on. The person who made promise i.e. promise should act on promise in some way changed position. Liabilities are recorded under AROs which is similar to the current value of predicted future cost in terms of cleaning the environment, also adds the costs of assets related to it. The government of country is act as promise who allows the organizations to establish its operations which sustain their promise of maintaining clean environment (Gray, 2005). In upcoming years, the organization accretes the liability and buildup is recorded as interest expense, and asset are depreciated as its useful life. Calculating the interest and depreciation result in material amounts. Here I come towards the conclusion that the market can price the organizations AROs as it was twenty years ago. Traditional accounting and financial reporting concept: Measuring the amount of tangible products like smartphones, jeans clothes and bread and its production and sale is the exclusive focus of financial report. Todays business environment is based on information technology, it is digital computers courtesy and hence tangible assets and stuff are not the only priority of todays organization and hence organization cannot have to depend only on those sources. Intangible sources or wealth that is knowledge and data are new advent of todays information environment. This new wealth come in front of business people and become visible when information technology providing companies like Twitter and Facebook are listed publicly and not only listed but their share prices are just booming though the companies make no or little money. All traditional accounting concepts and facts are left behind due to this new phenomenon. The main strength or wealth of this new age IT companies is in their software and geeks, and in accounting term it is called as human capital and intellectual capital (John, 2015). As the world changes the new accounting paradigm should change and need to capture the new wealth. There are numerous new and narrative reports of companies from 1990s which encourage corporations to consider their externalities, along with the notable environmental, social and governmental reports and are referred to as non-financial or sustainable reporting. Social and relationship value and natural capital are new values are defined by accountants in order to capture sustainability data in corporate reports. These two capitals and additionally financial and manufactured capital which is known as traditional capital, forms the base of the new six capitals accounting model and this is known as integrated reporting and is administered by the International Integrated Reporting Council (IIRC) (John, 2015) Relevance of traditional financial reporting framework: Numerous organizations conducting discussion at their level about financial reporting boundaries or we can say about relevance of financial reporting. In this context some organization argues that the investors extending beyond their traditional accounting boundaries of financial statement, the information is relevant for them and at the time growing interest of corporate reporting integration is across the broader range of performance information and it is least for some (Deegan, 2013). It is found that already there have been some problems about the traditional financial statements boundaries. For example, the financial statements in a document can be presented outside under the IFRSs particular mandated disclosures and it is available under the same terms as financial statement ad at the time of cross references from financial statements to that information. In the last decade, the changing needs of users have evolved by financial reporting in fact it was nature of financial reporting. During this period challenges of business and capital market have been increased along with the greater business models complexities, risk and uncertainty has become part of source and risk management has become sophisticated. Since the last decade financial service sector experienced continuous significant growth and securitizations has created as a new asset classes (John, 2015). It is need of current business sector that financial reporting have to keep up with these changes, in a significant way and has to make use of fair value accounting widely and more complex and judgmental measurement is required for it. This change shows an upcoming trend towards user relevant information provision, even though such information may be more subjective and less reliable. Disclosure requirement and practices of financial reporting have to go through these changes and also had to respond them and it is done by shifting from breakdown which simply provide offline items on the face of financial statements, up to the providing disclosures in more detail. It incorporates disclosures of assumptions, models, bases of alternative measurement and estimate uncertainty resource in between others (John, 2015). Hence disclosures have considered as balancing item in terms of providing credible and useful decisions information. Environmental Accounting: The role of organization towards social and environmental responsibility is the central issues of discussion with in organizations governance and objective behind this is maximizing profit of shareholders. According to the facts explained in Deegan, (2013) CSR lead the organization towards better financial performance. The news paper article on this topic also raise the fact that today people are becoming aware about the environmental and social issues and they also support the organization from buying their product and other means who have cleared their social and environmental performance than the organization taken less environmental responsibility. CSR has forced organization to integrate their sustainability element into organizational competitiveness. I have taken example here to show how organization calculates their Environmental Protection Costs; it is review of one fiscal year. Below table shows costs and benefits of environmental conservation activities performed by Sumitomo Forestry Co. Ltd., Japan. They promote environmental sound management through this. Category of the Cost Initial Activities Required Costs (Unit: million Yen) Operations Costs 1. Cost required for pollution prevention Soil contamination survey 0.41 2. Cost for global environment protection Forestry cultivation, environment related business, carbon offset 936 3. Cost for resource recycling Chip distribution operation on waste wood, potting mix business, recycling industrial waste 4319 Upstream or downstream costs Green purchasing 200 Activity cost management Environmental management operation and its promotion 112 Disclosure of environmental information and its administration 1,553 R D Cost Research on Environment conservation activities 303 Cost required for social contribution Forester House management 23 Participate in social event and activities 2 Total 7,448.41 Benefits for the environment achieved from above activities are shown in below table: Category Description Results 1. Operational cost benefits achieved Volume saved from operation of recycling waste food 1,183,000 m3 Volume sold of potting mix by water purification recycling 25,000t 2. Upstream or downstream costs benefits Increased green procurement ration 72.2% 3. Management activity cost benefits People attend sustainable Forest Gallery 5,000 people Employee get designated as internal environmental auditors 59 people 4. Social contribution benefit achieved Participated volunteers 324 people Participation of children in environmental education program 546 Visitors visits to companys forester house 2,500 people Conclusion: In this research we find out the facts of accounting concept in the context of corporate forum. At the end of the research it is found that organization should take the responsibility of showing their accounts of their social and environmental performance, which is known as corporate social responsibility (CSR) or corporate environmental responsibility. When we talk about accounts of such performance, it implicitly become responsibility of accountant to create environmental accounting reviews i.e. the environmental protection costs firm spend per year. Hence I agree the term that accountant will have central role in saving the planet according to my critical analysis. Reference List: Deegan, Craig (2013), The accountant will have a central role in saving the planetreally? A reflection on green accounting and green eyeshades twenty years later, Critical Perspectives on Accounting, 24 (6) 448-458. Schaltegger, S. and Burritt, R. L.(2010). "Sustainability accounting for companies: Catchphrase or decision support for business leaders?", Journal of World Business, Vol. 45, Issue 4, October, pp. 375384, Mathews, M. R. (1997). "Twenty-five years of social and environmental accounting research. Is there a silver jubilee to celebrate?", Accounting, Auditing Accountability Journal, Vol. 10, No. 4, pp. 481531, MCB University Press Gray, R. (2005). "Current Developments and Trends in Social and Environmental Auditing, Reporting Attestation: A Personal Perspective", (E-Journal) John, F. (2015) The International Integrated Reporting Council: A story of failure, Critical Perspectives on Accounting, Vol.27, pp. 117