Saturday, May 23, 2020

A Study On The Psychosocial Functioning Of Married Adults

A study on the Psychosocial functioning of married adults in one year sobriety attending Alcoholic Anonymous meeting in Chennai Background Alcoholism has a wide range of consequences encompassing the individual, family, community and society at large. Statistics show that 21% of Indian adult men and 2% of Indian women consume alcohol. The percentage of the drinking population aged less than 21 years has increased from 2% to more than 14% in the past 15 years, according to studies in the southern state of Kerala by Alcohol and Drugs Information Centre India, a non-governmental organization (NGO). Alarmingly, the study found that the â€Å"average age of initiation† had dropped from 19 years to 13 years in the past two decades. Thus alcoholism†¦show more content†¦Alcoholic Anonymous was created in 1935 as a self help group for individuals in alcohol recovery to maintain sobriety through its emphasis on spirituality, social support and its progressive 12 steps [4]. Today more people turn to AA to recover from alcohol addiction than any other program and a worldwide membership estimated over 2,000,000 in 15 0 countries (Alcoholic Anonymous, 2006). One of the frequently cited aspects of attending an Alcoholic Anonymous group is enhancing social support [5]. Correlational meta-analyses of AA effectiveness studies concluded that AA participation was linked to positive drinking outcomes and modestly related to better psychological health, social functioning, employment situation and legal situation [6]. According to Moos et al (2001), patients with substance use disorders who attend more Alcoholic Anonymous meetings had better outcome. Multiple studies indicate that regular attendance and involvement in the 12-step programs of Alcoholic Anonymous groups is associated with greater abstinence rates and increased social support and social network [7]. Though there is lucidity in relationship between social functioning and participation in AA program, limited resources are available establishing the fact that participation in AA program would enhance one’s psychosocial functioning [5]. Hence this study aims to establish such a relationship and to study the psychosocial functioning of married

Tuesday, May 12, 2020

How Long Do Mood Rings Last

Mood rings change color in response to temperature, which is supposed to reflect your mood. Eventually, a mood ring will turn black and stop responding. Normal Lifespan Its reasonable to expect your mood ring to last a couple of years. Some mood rings last around five years. Few mood rings from the 1970s have survived with functioning stones to the present day. Water, Temperature Mood rings are notoriously susceptible to water damage. Most meet their end when water seeps into the stone of the ring and disrupts the liquid crystals, causing the jewel to become unresponsive or turn black. Mood rings also may be damaged by exposure to high temperatures. And trying to resize a mood ring may damage it. Leaving the mood ring in a hot location, such as the dashboard of a car, also may irreparably damage the stone. You can extend the life of your mood ring by removing it when your hands might get wet and by storing it at normal room temperature when you are not wearing it.

Wednesday, May 6, 2020

Foundation and Empire 23. The Ruins Of Trantor Free Essays

The location of an objective upon the great world of Trantor presents a problem unique in the Galaxy. There are no continents or oceans to locate from a thousand miles distance. There are no rivers, lakes, and islands to catch sight of through the cloud rifts. We will write a custom essay sample on Foundation and Empire 23. The Ruins Of Trantor or any similar topic only for you Order Now The metal-covered world was – had been – one colossal city, and only the old Imperial palace could be identified readily from outer space by a stranger. The Bayta circled the world at almost air-car height in repeated painful search. From polar regions, where the icy coating of the metal spires were somber evidence of the breakdown or neglect of the weather-conditioning machinery, they worked southwards. Occasionally they could experiment with the correlations -(or presumable correlations)- between what they saw and what the inadequate map obtained at Neotrantor showed. But it was unmistakable when it came. The gap in the metal coat of the planet was fifty miles. The unusual greenery spread over hundreds of square miles, inclosing the mighty grace of the ancient Imperial residences. The Bayta hovered and slowly oriented itself. There were only the huge supercauseways to guide them. Long straight arrows on the map, smooth, gleaming ribbons there below them. What the map indicated to be the University area was reached by dead reckoning, and upon the flat area of what once must have been a busy landing-field, the ship lowered itself. It was only as they submerged into the welter of metal that the smooth beauty apparent from the air dissolved into the broken, twisted near-wreckage that had been left in the wake of the Sack. Spires were truncated, smooth walls gouted and twisted, and just for an instant there was the glimpse of a shaven area of earth – perhaps several hundred acres in extent – dark and plowed. Lee Senter waited as the ship settled downward cautiously. It was a strange ship, not from Neotrantor, and inwardly he sighed. Strange ships and confused dealings with the men of outer space could mean the end of the short days of peace, a return to the old grandiose times of death and battle. Senter was leader of the group; the old books were in his charge and he had read of those old days. He did not want them. Perhaps ten minutes spent themselves as the strange ship came down to nestle upon the flatness, but long memories telescoped themselves in that time. There was first the great farm of his childhood – that remained in his mind merely as busy crowds of people. Then there was the trek of the young families to new lands. He was ten, then; an only child, puzzled, and frightened. Then the new buildings; the great metal slabs to be uprooted and tom aside; the exposed soil to be turned, and freshened, and invigorated; neighboring buildings to be tom down and leveled; others to be transformed to living quarters. There were crops to be grown and harvested; peaceful relations with neighboring farms to be established- There was growth and expansion, and the quiet efficiency of self-rule. There was the coming of a new generation of hard, little youngsters born to the soil. There was the great day when he was chosen leader of the Group and for the first time since his eighteenth birthday he did not shave and saw the first stubble of his Leader’s Beard appear. And now the Galaxy might intrude and put an end to the brief idyll of isolation- The ship landed. He watched wordlessly as the port opened. Four emerged, cautious and watchful. There were three men, varied, old, young, thin and beaked. And a woman striding among them like an equal. His hand left the two glassy black tufts of his beard as he stepped forward. He gave the universal gesture of peace. Both hands were before him; hard, calloused palms upward. The young man approached two steps and duplicated the gesture. â€Å"I come in peace.† The accent was strange, but the words were understandable, and welcome. He replied, deeply, â€Å"In peace be it. You are welcome to the hospitality of the Group. Are you hungry? You shall eat. Are you thirsty? You shall drink.† Slowly, the reply came, â€Å"We thank you for your kindness, and shall bear good report of your Group when we return to our world.† A queer answer, but good. Behind him, the men of the Group were smiling, and from the recesses of the surrounding structures, the women emerged. In his own quarters, he removed the locked, mirror-walled box from its hidden place, and offered each of the guests the long, plump cigars that were reserved for great occasions. Before the woman, he hesitated. She had taken a seat among the men. The strangers evidently allowed, even expected, such effrontery. Stiffly, he offered the box. She accepted one with a smile, and drew in its aromatic smoke, with all the relish one could expect. Lee Senter repressed a scandalized emotion. The stiff conversation, in advance of the meal, touched politely upon the subject of fanning on Trantor. It was the old man who asked, â€Å"What about hydroponics? Surely, for such a world as Trantor, hydroponics would be the answer.† Senter shook his head slowly. He felt uncertain. His knowledge was the unfamiliar matter of the books he had read, â€Å"Artificial fanning in chemicals, I think? No, not on Trantor. This hydroponics requires a world of industy – for instance, a great chemical industry. And in war or disaster, when industry breaks down, the people starve. Nor can all foods be grown artificially. Some lose their food value. The soil is cheaper, still better – always more dependable.† â€Å"And your food supply is sufficient?† â€Å"Sufficient; perhaps monotonous. We have fowl that supply eggs, and milk-yielders for our dairy products – but our meat supply rests upon our foreign trade.† â€Å"Trade.† The young man seemed roused to sudden interest. â€Å"You trade then. But what do you export?† â€Å"Metal,† was the curt answer. â€Å"Look for yourself. We have an infinite supply, ready processed. They come from Neotrantor with ships, demolish an indicated area-increasing our growing space – and leave us in exchange meat, canned fruit, food concentrates, farm machinery and so on. They carry off the metal and both sides profit.† They feasted on bread and cheese, and a vegetable stew that was unreservedly delicious. It was over the dessert of frosted fruit, the only imported item on the menu, that, for the first time, the Outlanders became other than mere guests. The young man produced a map of Trantor. Calmly, Lee Senter studied it. He listened – and said gravely, â€Å"The University Grounds are a static area. We farmers do not grow crops on it. We do not, by preference, even enter it. It is one of our few relics of another time we would keep undisturbed. â€Å" â€Å"We are seekers after knowledge. We would disturb nothing. Our ship would be our hostage.† The old man offered this – eagerly, feverishly. â€Å"I can take you there then,† said Senter. That night the strangers slept, and that night Lee Senter sent a message to Neotrantor. How to cite Foundation and Empire 23. The Ruins Of Trantor, Essay examples

Saturday, May 2, 2020

Substantive Procedure

Question: Discuss about the Substantive Procedure. Answer: As we all know that the substantive procedure mainly aims to determine the substantive procedure for the detection of material misstatements at the level of assertion. It would involve various tasks such as test of details of the transaction, balances, disclosures as well as the substantive procedures. In regard to the wages and salaries- In order to carry out the substantive procedure which would provide sufficient appropriate evidence in regard to the accuracy in respect of the account balance (ACCA,2016) It is required to perform the same in total taking under consideration total payroll which will involves all account joiners as well as leavers and also any rise in the pay. Also it is required to compare the same with the earlier period and of required discuss the significant change with those charged with the governance or the management. Taking into consideration sample employees, it is required to recalculate both the gross net pay as well as must reconcile the same to verify the accuracy with the payroll records maintained by them After recalculations of the deduction as per law must be done so as to determine that the deduction have been corrected calculated for the year within the payroll expenses. In addition, it is also required to analyze that wages salaries which have been recognized in the accounting period must relate to that period only. Also any prepaid as well as accrued expenses have been accounted correctly at financial statements. It is required that salaries wages have been correctly allocates in production activities and general and administrative expense as per the category (CAT,2016). 2. Electricity- In regard to the substantive procedure for the verification of electricity it is essential to conduct confirmation procedure since the same is relevant in order to determine the accuracy while confirmation it is required by the auditor to obtain confirmation from third party or reconcile the amount represented by the entity with the bills sent by the authority in regard to the electricity an must in accordance with the PCAOB (Auditing tools, 2016). Also there must be proper record in regard to meeting reading so as to have proper control over the expense, auditor must review the register and analyze the fluctuations , if there is materiality in the fluctuation must discuss the same as well as reason for the same (ACCA,2016). 3. Repair and Maintenance- In order to carry out the substantive procedure for the repair and maintenance, it would be necessary to Inquiry- it refers to seeking the required information from the person having knowledge whether in financial or may be non financial roles within or outside the company. In addition to the other audit procedure, inquiry can be carrying out thought the audit of the company. However, it has also seen that the inquiry for company personnel only would not be able to provide sufficient appropriate evidence so as to reduce the risk to low level or also to support ant conclusion in regard to the control effectiveness. Hence, it is required by the auditor to conduct or examine the documentation in resects of the same to indicate that the procedure has been performed. In accordance with the Auditing standard 11 which refer as Consideration of Materiality in planning and performing the audit it clearly prescribes that the responsibility of the auditor in order to determine the tolerable misstatement at the discloser or account level (Ey,2016). It states that at the time of conducting sampling for the class of transaction, it is required by the auditor to determine mistaken which are tolerable in respect of the population to be sampled with the purpose to design the appropriate sample plan. In the stated case, audit assistant conducted test of control for 50 transactions which were resulting provided three errors which are tolerable /hence it implies that since the tolerable mistaken in regard to the population sampled has been less than the tolerable mistaken. Hence, as a result it allow for the possibility which prescribes that the identified result would not cause the financial statement of the company to be misstated Conclusion by the audit assistant is correct. It has been provided that an amount can be recognized as liability only when it meets the criteria as follow Liability means the present obligation and has been resulted or arises because of the past event and as a result company is requires an outflow from the enterprises as per IASB. It is clear from the above that obligation arises for the company only on the basis of the past event, in the stated case company has recognized an amount as accounts payable against which goods and services have not been received till the date of audit hence it cannot be shown as accounts payable. In order to recognize the liability, it must meet the following criteria The outflow of resources is probable The value can be measured significantly in relation to the liability (Auditing tools,2016) Although it is also provided that if an obligation seems to meet the criteria of the liability but not recognition, the same can be shown as contingent liability. In the given case, the transaction not meet the criteria for liability hence it cannot be shown as even contingent liability since the good have not received yet. (2)(b) In the given case where it states that there is total error of $ 206,702 which constitute 4% in regard to the overall balance have not been material since it is less than the materiality level which has been set by the audit. Even though the risk is 4% but there must be requirement to carry on the further work or perform activities to identify the reason for the misstatement. It can be said that extensive search must be carry on for the recoded liabilities which will involves examining of the supporting documents (Auditing tools,2016) So, the conclusion by the audit assistant that accounts payable have been stated fairly is somewhat questionable. References Accounting-simplified.com. (2016).Assertions in the Audit of Financial Statements. [online] Available at: https://accounting-simplified.com/audit/introduction/audit-assertions.html#sthash.E7zBhDwo.dpuf [Accessed 2 Jun. 2016]. CAT, F. and In, L. (2016).Wages Substantive Audit Procedures . [online] Opentuition.com. Available at: https://opentuition.com/topic/wages-substantive-audit-procedures/ [Accessed 2 Jun. 2016]. Ey.com. (2016).Sampling substantive procedures. [online] Available at: https://www.ey.com/publication/vwluassetsdld/pcaob_practicealertauditingrevenue_9september2014/$file/pcaob_practicealertauditingrevenue_9september2014.pdf?OpenElement [Accessed 2 Jun. 2016]. https://www.accaglobal.com, A. (2016).The audit of wages | Students | ACCA | ACCA Global. [online] Accaglobal.com. Available at: https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/the-audit-of-wages.html [Accessed 2 Jun. 2016]. www.accaglobal.com. (2016).Accounts payable. [online] Available at: https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f8/exampapers/uk/f8uk-2013-dec-a.pdf [Accessed 2 Jun. 2016].