Cognitive Therapy For Postpartum Depression - 2496 Words

Cognitive Behavioral Therapy for Postpartum Depression Postpartum depression (PPD) affects 13% - 19% of postnatal women worldwide (é ¦â„¢Ã¦ ¸ ¯Ã§â€° ¹Ã¥Ë† ¥Ã¨ ¡Å'æ” ¿Ã¥ â‚¬ : è ¡â€ºÃ§â€Å¸Ã§ ½ ²Ã¨ ¡â€ºÃ§â€Å¸Ã©Ëœ ²Ã¨ ­ ·Ã¤ ¸ ­Ã¥ ¿Æ', 2014). The impact of PPD on women, infants and their families is significantly negative and enduring, and imposes a burden on the health-care system (Leung et al., 2013). More awareness and understanding of this mental health problem should be promoted in the general population and among health care providers, families, friends, and new mothers themselves. This paper will discuss on the definition, prevalence, risk factors and consequence of Postpartum Depression, and treatment options with a focus on Cognitive Behavioral Therapy. Postpartum Mood Disorders Postpartum mood disorders is defined as a spectrum of illness including postpartum blues, postpartum depression and postpartum psychosis. The postpartum blues are extremely common and no specific treatment is usually needed. Postpartum depression is less common and may significantly impact both the health of the mother and baby. Postpartum psychosis is extremely rare with clinical features including mania, psychotic thoughts, severe depression, and other thought disorders, and requires hospitalization. This paper will focus on reviewing and discussing postpartum depression. Postpartum Depression Postpartum depression (PPD) exists as a part of the spectrum of major depression, coded with a modifier for postpartum onset which is defined as an episode of depression, mania, orShow MoreRelatedPostpartum Depression And Its Effect On Child Development1500 Words   |  6 Pages â€Æ' Specialization My area of specialization is maternal postpartum depression and its effect on child development. It s a well-documented fact that postpartum depression affects not only the patient but other family members including the children. Client Agency The clients in this intervention will be women who have recently given birth. The intervention would occur at a hospital or medical setting during the six week check-up. The clients that would participate in this intervention would beRead MorePostpartum Depression : Symptoms And Symptoms1134 Words   |  5 Pages Postpartum Depression Vanda Mallo Keiser University Postpartum Depression The birth of a baby can generate powerful emotions, from excitement and joy to fear and anxiety. But it can also result in something unexpected, depression. Postpartum depression affects approximately 10-15% of women and impairs mother-infant interactions that in turn are important for child development. Postpartum depression is sometimes mistaken for baby blues, but the signs and symptoms are more intenseRead MoreThe Concept Of Coping : Postpartum Depression And Anxiety Essay1308 Words   |  6 Pages individual perception, and behavior (Giddens, 2013). The two exemplars that will be addressed in the following sections are postpartum depression and anxiety. Postpartum Depression Postpartum depression (PPD) can be described as a period of depression that begins following childbirth lasting more than two weeks (Camp, 2013). Up to 15% of women suffer from depression during the first three months after delivery and the cause of PPD remains unknown (Camp, 2013). Research has shown that PPD mayRead MorePostpartum Depression : A Mental Health Disorder1414 Words   |  6 Pages Postpartum depression, or PPD, is a mental health disorder that occurs in women prior to the birth of a newborn infant. PPD is caused by a dramatic shift in hormones occurring anywhere from a month to a year after childbirth. Because of the hormonal changes, women may feel that pregnancy is a time of happiness, fear, excitement, exhaustion, and even sadness. Expecting mothers may also feel a multitude of emotions after delivery as well. Postpartum depression in new mothers is a debilitating illnessRead MorePostpartum Depression And Postpartum Psychosis1135 Words   |  5 PagesPostpartum Depression vs Postpartum Psychosis 1. Postpartum Depression vs Postpartum Psychosis 2. Faith Williams 3. Comp 1 4. Abstract Ongoing sleep deprivation, the intense experience of birth, radical role shifts, and hormonal fluctuations all collide to produce mood swings, irritability, and feelings of being overwhelmed in the majority of mothers. While as many as 80% experience some form of the â€Å"baby blues,† a smaller percentage experience Postpartum Depression, with even fewer momsRead MoreDepression And Postpartum Depression1042 Words   |  5 PagesPostpartum depression: What is it, how long does it last, and does it affect children on the long run? Postpartum depression is a depression that affects woman usually during the first months after giving birth. Postpartum depression affects 1 in 5 woman. It can also affect fathers. In most cases, postpartum depression can last many years. There are 3 types of postpartum psychiatric disorders: postpartum blues, postpartum psychosis and postpartum depression. According to Health Facty, there are 10Read MorePathophysiology And Effects Of Postpartum Dep ression1528 Words   |  7 PagesRhetoric Professor Jaffe The Pathophysiology Effects of Postpartum Depression After childbirth, around 85% of women experience some sort of mood change. For most, the symptoms, following childbirth are minor and brief, otherwise known as the baby blues. Though, 10 to 15% of a woman’s baby blues manifests and develops into postpartum depression and in extreme circumstances, psychosis (Zonana, J., Gorman, J., 2005). Postpartum depression is a multifaceted phenomenon with various components. ThisRead MoreCommon Types of Depression1325 Words   |  6 PagesTypes of Depression, there’s so many of them everyone is different so everyone has their different depression type. Here are some common types that are more known or in your case you probably never heard of. Major Depression or also known as Chronic Depression. Major Depression is lost in interest, lost in energy and this mood could last for a day or more. Systems of this could be feeling guilty, worthless, hypersonic (extensive sleep), restless, slowed down, thoughts that recur on death or doi ngRead MorePostpartum Depression And Its Effects On Women1163 Words   |  5 PagesPostpartum Depression According to two recent studies, 7-13% of all postpartum women suffer from depression. Even more alarming, the prevalence of postpartum depression (PPD) in mothers who have pre-term infants rises to 30-40% according to a recent review (Robertson E, Grace S, Wallington T, Stewart DE., 2004; Schmied V, Johnson M, Naidoo N, et al., 2013). Mood and anxiety disorders, specifically PPD, are severe, yet common complications in women of reproductive age. Undertreated depression inRead MoreSymptoms And Treatment Of Postpartum Depression2232 Words   |  9 PagesResearch Postpartum depression affects about 13% of new mothers within the first year after childbirth (Marrs, 2013). Every year there are nearly 4 million births and approximately 1 in 7 women experience postpartum depression (â€Å"Postpartum Depression-ACOG†, 2013). When a woman is screened for PPD, they are typically evaluated after giving birth and approximately 4-6 weeks after delivery. Screening can include the use of Postnatal questionnaires to determine the severity of the depression and the treatment

BAY OF PIGS Essay - 2837 Words

BAY OF PIGS It seems that the United States has been one of the most dominant, if not the most dominant, countries in the world, since the Declaration of Independence. Yet, on Monday, April 17, 1961, our government experienced incredible criticism and extreme embarrassment when Fidel Castro, dictator of Cuba, instantly stopped an invasion on the Cuban beach known as the Bay of Pigs. President John Fitzgerald Kennedy, his advisors, and many Central Intelligence Agency (CIA) officials, made the largest error of their political careers. Once the decision was made to invade Cuba, to end Castro and his Communist government, Kennedy and his administration were never looked at in the same light nor trusted again. Russian leader Nikita†¦show more content†¦As Kennedy viewed everything happening politically in Cuba, he began to think of what America could do to help. Former President Lyndon B. Johnson attended many of the meetings and helped advise Kennedy in these conferences. After a meeting w ith Kennedy in early March in 1961, Johnson told news reporters, â€Å"We don’t intend to sit here in our rocking chair with our hands folded and let the Communism set up any government in the Western Hemisphere† (If U.S. 47). U.S. Senator William Fullbright of Arkansas was concerned over newspaper stories that predicted an invasion on Cuba (Schlesinger 251). If anyone in Cuba expected an attack, it would ruin the surprise attack, and the mission would have less chance for success. Fullbright wanted to let Cuba solve their problems, as long everything was contained in only Cuba (252). William Fullbright advised Kennedy and other U.S. leaders, â€Å"The Castro regime is a thorn in the flesh; but it is not a dagger in the heart† (252). Fullbright admitted to the fact that there was a problem in Cuba, but he did not view Communism as a big problem. Meetings continued through March and April, and the American people wanted to know if anything was going to be done. O n April 8, Kennedy stated in a news conference, â€Å"There will not, under any circumstances, be an intervention in Cuba by U.S. armed forces† (Flaherty 94). President Kennedy did not want the AmericanShow MoreRelatedBay of Pigs1627 Words   |  7 Pages In this paper, I will do a case study on the Bay of Pigs and why the United States tried to conduct this attack. I will find out what intelligence led to this invasion attempt as well as what intelligence failures were made which resulted in the failure of the invasion. I will discuss what impact the Bay of Pigs had on the United States Intelligence community and what changes was made. I will end this paper with any findings I have concluded to if the failure has any affect on how the U.S. conductsRead MoreThe Bay Of Pigs1217 Words   |  5 PagesThe Bay of Pigs was an attempted invasion that occurred on the south coast of Cuba. While researching this occurrence, it seems that it was a failed attempt to invade communis t Cuba. This invasion was to overthrow the communist leader, Fidel Castro, had power in office until the year 2008. The main reason for the failure, many believe, is because of the Central Intelligence Agency, under the power of the young President John F. Kennedy (Bay of Pigs 378). The purpose of this research paper is to reviewRead MoreBay of Pigs and Realism1563 Words   |  7 PagesA Perfect Disaster: The Bay of Pigs Invasion and Realism D-Day, April 17, 1960; Brigade 2506 lands in the Bay of Pigs, a small beach in southern Cuba. Backed by former president Dwight Eisenhower, endorsed by current president John F. Kennedy, and masterminded by the Central Intelligence Agency, the plan to overthrow Fidel Castro, Prime Minister of Cuba, had been months in the making (Dunne 1). By the summer of 1959, as former Cuban leader Fulgencio Batista was overtaken by Castro, charges of communistRead MoreBattle Of The Bay Of Pigs1970 Words   |  8 PagesBattle of the Bay of Pigs The purpose of this paper is to provide battle analysis and highlight the events before, during, and after the Bay of Pigs battle, as well as elaborate on the significance it held on American-Soviet relationships. The battle was not successful due to several intelligence failures and biases during the planning phase. If proper intelligence preparation of the battlefield were utilized, the outcome would have been in favor of the United States (US), with the alternate outcomeRead MoreThe Bay of Pigs Essay1441 Words   |  6 PagesThe Bay of Pigs â€Å"First, I want to say that there will not be, under any conditions, an intervention in Cuba by the United States Armed Forces. This government will do everything it possibly can, I think it can meet its responsibilities, to make sure that there are no Americans involved in any actions inside Cuba†¦ The basic issue in Cuba is not one between the United States and Cuba. It is between the Cubans themselves.† These words were spoken by President John F. Kennedy at a press conferenceRead MoreThe Bay Of Pigs Invasion1147 Words   |  5 PagesLouis Tullo Mrs. Forsyth U.S. History II 30 March 2016 Bay of Pigs Invasion Bays in pigs invasion is a cold war planned and fought by American president John F. Kennedy in an attempt to overthrow in early 1960’s. This came after Fidel Castro overthrew the then Cuban president Fulgencio Batista. The president was corrupt and had allies in the United States allowing the Americans to control the Cuban economy (Khan 21). The incoming Castro did the opposite by disapproving the Americans and resistedRead MoreThe Bay Of Pigs Invasion1392 Words   |  6 PagesChapter 1 - The Bay of Pigs Invasion - 1961 Figure 1The above image is a primary source image of Fidel Castro (right) an infamous Cuban dictator, and Che Guevara who played a number of key roles within the Cuban government. This photo was taken in 1961, during which the Bay of Pigs Invasion took place. The photo was taken by Alberto Korda, a Cuban photographer. This photo allows us to peer into the past and see Castro presumably leading Cuban troops. There is a large possibility of bias when consideringRead MoreThe Bay Of Pigs Invasion1652 Words   |  7 PagesThe purpose of the Bay of Pigs Invasion was to overthrow Fidel Castro as leader of Cuba and help stabilize the Cuban government. Fidel Castro started the MR-26-7, an anti-Batista group. At the time, Batista was the so called president and he claimed to be running a disciplined democracy.The people saw this as a dictatorship takeover. Castro ran the group as a clandestine cell system with ten members in each cell and they did not know the whereabouts or activities of the other cells. He was buildingRead MoreThe Bay Of Pigs Invasion2240 Words   |  9 Pagesthey cannot change the law of nature and they know it.† stated Allen Dulles, the fifth director of the Central Intelligence Agency. The Bay of Pigs Invasion was an encounter that occurred on April 17, 1961, between Cuban exiles, armed and trained by the American Central Intelligence Agency and the military forces of Fidel Castro. With the failure of the Bay of Pigs invasion the United States found itself more involved in the Cold War and experienced a new era in the military, political, and intelligenceRead MoreThe Bay Of Pigs Invasion1108 Words   |  5 PagesThe Bay of Pigs is an inlet of the Gulf of Cazones located approximately 97 miles southeast of Havana (Capital of Cuba). The Bay of Pigs Invasion is one of the United States biggest invasion fails in history. The invasion was meant to overthrow communist Cuba and bring Fidel Castro’s power to an end. This was obviously a fail , because as we now know, Fidel had been in power until 2008, and now his brother Raul Castro is the president. The blame for this fail is on the Central Intelligence Agency

Accounting Theory A conceptual framework

Questions: 1. Explain why principles-based standards require a conceptual framework? 2. Why is it important that the IASB and FASB share a common conceptual framework? 3. It is suggested that several parties can benefit from a conceptual framework. Do you consider that a conceptual framework is more important for some parties than others? Explain your reasoning? 4. What is meant by a 'cross-cutting' issue? Suggest some possible examples of crosscutting issues? 5. What you think is the fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP? 6. What do you think of the principle' accounts must reflect economic reality' as a core principle of measurement in accounting? 7. How would you measure economic reality? 8. What is reliability in accounting? 9. The article states that the US standard setter FASB requires companies to record a provision in relation to environmental costs of retiring an assetif its fair value could be reasonably estimated. How do you think companies would go about estimating such a provision? 10. What aspects of the requirements were used by US companies to defer recognition of a liability? 11. In what ways does the recognition of the liability in relation to future restoration activity affect net profit in the current year and future years; and cash flow in the current and future years? 12. The article refers to changes in disclosure requirements relating to environmental liabilities in many countries around the world. How important is? Answers: 1. Need of conceptual framework for principles-based standards: In the words of Macve (2015), the conceptual framework could be described as an effort to demonstrate the purpose and nature of accounting. Such type of framework is necessary for principles-based standards, since it lays out a basic structure for the standards. Therefore, with the help of such standard setting and associating the same with a conventional body of objectives and concepts have helped both IASB and FASB in issuing more valuable and reliable standards over time. The framework would help in ensuring that the changes would be within its basic concepts and they would not lead to an inconsistent standard (Zhang Andrew, 2014). ACCA has depicted that the availability of a conceptual framework would result in principles-based system, in which the accounting standards are framed from an agreed conceptual bass with specific objectives. In the absence of an effective conceptual framework, the principle-based standards could result in inconsistency for both internal and external users. The internal users consist of the practitioners of accounting, while the external users comprise of the report readers. In addition, absence of conceptual framework could lead to bias on the utilisation of standards and standard settings might misdirect the preparation of financial statements (Saito Fukui, 2016). Thus, conceptual framework would contribute the future developments of principle-based standards. 2. Importance of sharing a common conceptual framework for IASB and FASB: The importance of sharing a common conceptual framework for both FASB and IASB is briefly represented as follows: Beneficial in undertaking economic decisions: The IASB framework emphasises expediency to different groups of users, particularly the investors providing risk capital. The FASB framework, on the other hand, emphasises efficacy in decision-making on the part of external parties, which lack information related to investment and credit (Cajaiba-Santana, 2014). Thus, adoption of a common framework would help the different accounting users of the organisations in terms of decision-making. Helpful in evaluating the prospects of cash flow: Both FASB and IASB frameworks take into account the common interest of the external users of the accounting statements in evaluating the net cash inflows to the organisation. Such evaluation of net cash inflows would help the external users to evaluate the financial position of the organisations. This, in turn, would facilitate the decision-making process of the internal users. In this case, the framework is common and therefore, combining the same into a single framework would enhance the quality of financial reporting of the organisations. Claims and changes in enterprise resources: According to the frameworks of IASB and FASB, the above two objectives could be accomplished with the help of information pertaining to organisational resources, their claims and changes. The IASB framework segregates these changes in the form of change in financial position and performance. On the contrary, the FASB framework segregates the changes in the form of comprehensive income and performance along with solvency, liquidity and fund flows (Richardson et al., 2015). However, both the frameworks urge the need for supplementary information and notes. Therefore, the adoption of a single conceptual framework would help the reporting entities and their associated stakeholders in preparing and assessing financial information in an effective manner. 3. Importance of conceptual framework for some parties in contrast to others: Several parties could be benefitted from a conceptual framework. These parties comprise of the developers of financial reports (accountants), auditors and the external users of the organisation. In this regard, Tracey (2015) stated that the external users include government agencies, employees, customers, investors, lenders, suppliers and financial analysts. The above-stated parties have identical requirements for a conceptual framework and thus, there is no party, which has greater need compared to another. This is because conceptual framework is a method of interconnected goals and fundamentals, which could lead to consistent outcomes. The preparation of financial reports, reporting, interpretation and evaluation are interconnected with each other. The users of the financial statements make decisions based on the reports prepared along with their detailed analyses. Thus, it needs consistency throughout the phases and such consistency could be accomplished with the help of a conceptual framework. 4. Cross-cutting issue: As commented by Hrisch, Freeman Schaltegger (2014), cross-cutting issue reflects those areas, which result in conflict between the different standards. One instance associated with the issue of cross-cutting is the fragmentation and internal inconsistency of the conceptual framework. In reality, the prudence and accrual of the going concern and prudence is an example of cross-cutting issue. However, it is to be noted in accordance with IAS 1, if the operation associated with the concept of accruals is not consistent with prudence, there is greater chance of prevalence of the latter. Despite it is only indirect; the identical prudence override applies consistency and the going concern (Stahl De Luque, 2014). Therefore, the issues pertaining to cross-cutting need to be addressed, which are probable to offer benefits to the organisations in the short-run. This is because the cross-cutting issues have considerable impact on various agenda projects, which might reduce the business profitability of the organisations to enjoy short-term benefits. 5. Fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP: According to Christensen Nikolaev (2013), historic cost principle is the conventional method of recording costs at the purchase cost. It is based on the assumption that money is a steady measurement unit. Under this method, profit is ascertained by contrasting revenue with the historical asset cost. Hence, in terms of ascertainment of income, the accountants assume that a business is keeping in pace at the time it has managed to recover its initial investment and it has been better, when the business has recovered more than the initial cost. However, the historic cost principle under US GAAP is not adequate for accounting during changes in price level (Shalev, Zhang Zhang, 2013). Thus, the financial reports developed with the historic cost principle are not free of defects to the degree that: 1.It fails to signify the impact of the changes in price level 2.The disclosure of the assets in the balance sheet statements are made at impracticable values 3.The income statement fails to bear effective charges, especially for the materials consumed (in $) and depreciation Along with this, the rising rate of inflation has further aggravated the loopholes of the historical cost principle under US GAAP. As a result, there has been under-costing of the products and services, which has led to illusionary paper profit. Due to the inaccurate results of historical cost principle, the US companies following the principle often have to bear higher tax payments, wages and dividends during upward price changes. Thus, the information obtained from the historical cost principle is not adequate due to unrealistic values and distorted reports. 6. Review of the principle accounts must reflect economic reality as a core principle of measurement in accounting: In the words of Palea (2014), the accountants often construct reality, instead of depicting the same. The performance of the organisation and its valuation would be vacant and self-fulfilling tautology. This might be the case, as markets tend to rise due to positive earnings of the firms. This is because of the constant rise in markets, which has resulted in revaluation of assets. However, Liao et al., (2013) argued that there is nothing like truth in accounting, instead, there is stretching of the truth far. Therefore, it is not possible and non-beneficial to depict the reality in a neutral manner. On the other hand, if the accountants intend to stretch the truth beyond the limit, it might lead to accounting crimes and scandals. Thus, the above-stated principle is an argument associated with relevance. This is because the historical cost principle has been outdated and therefore, it is not pertinent to include it for gauging the economic reality (Qu Zhang, 2015). It is necessary to consider the markets or projections, which gauge economic reality. This is relevant for effective decision-making. Henceforth, the perceptions could be challenged, since there is only a single system of measurement. 7. Way of measuring economic reality: As commented by Fargher Zhang (2014), economic reality is a slippery concept, which would vary from situation to situation. For instance, valuation relies on the asset attributes, which are measured. These include monetary assets like cash, intangibles that are derived from future cash flows and continued operations and the assets traded in the global markets at market price. Along with this, the change in economic reality is inherent, based on the users demanding the information. In case of investors, the economic reality is associated with future earnings or cash flows. In case of traders, economic reality is the existing selling price of the market, while the same for the manufacturers is the existing purchase price. Finally, in case of the auditors, the historical transactions comprise of economic reality. 8. Reliability in accounting: In the words of Bischof, Brggemann Daske (2014), information could be adjudged as reliable, if a user could rely on the same to be accurate in terms of materiality. In addition, it helps in faithful representation of the information, which it purports to present. Thus, considerable misstatements or omissions in the financial reports might minimise the reliability of information constituted in the same. For instance, a competitor has sued an organisation for damages. If the latter company agrees for a settlement with the competitor, it might negatively influence its financial condition. Thus, non-disclosure of such type of information would result in loss of reliability for the users using the financial reports of the organisation. The historical costs could be reliable, in case, the mathematical computations are checked. However, the provided case study depicts other interpretations, which include verifiability and precision in contrast to the estimates or market prices (Greenberg et al., 2013). The historical cost accountants interpret verifiability and the market-based accountants interpret reliability for undertaking economic decisions based on individual ontology or global view. Thus, it could be stated that reliability in accounting could be ensured by prudence, faithful representation, completeness, neutrality and single economic entity concept. 9 Way of estimating the provision related to environmental costs of retiring an asset: By taking into account the rising environmental issues and awareness, it has been observed that the global organisations are compelled to consider such issues confronting the individuals and the overall global communities. Hence, it is desirable for the organisations to make particular provisions for identification of these constituents within their business activities. In order to record such activities and present the same effectively to the stakeholders, the accountants of various global organisations need to adopt certain provisions for recording the constituents of environmental liability (Chen, Cho Patten, 2014). The provisions formed for environmental liability are associated with the present and future profits and losses of organisations coupled with fair evaluation and finance management of the businesses. The provisions, which are associated with this process, include planning and costing of different processes along with forming provisions based on on-demand performance and guarantees of the organisations (Hallgren Johansson, 2016). In addition, it has been evaluated that the provisions in this regard are required by taking into account the overall effects of these activities on the profitability of the organisations. 10. Aspects of the requirements used by US companies for deferring recognition of a liability: As observed from the case study, the organisations in US are required to follow the standards framed on the part of US Financial Accounting Board, which has issued various provisions in 2002 in relation to the realisation of the business environmental liability. In order to comply with this provision, the organisations conducting practices in relations to obligations of asset retirement are needed to set aside environmental liabilities, which are directly related to the eventual asset retirement. Moreover, as per the case study, the environmental liabilities are set aside, in case, the fair asset value could be anticipated effectively. Such formation of provisions has been directed towards the improvement process of environmental liability within the business course. The case study has highlighted that formation and implementation of these policies is necessary for the US firms in developing and establishing their businesses in the nation (Cormier, Lapointe-Antunes Magnan, 11. Impact of liability recognition in relation to future restoration activity on net profit and cash flow in the current and future periods: According to the view of Yook et al., (2017), the implementation of measures pertaining to environmental sustainability result in increased cost of the organisation in the initial; phase. Such increased expenses are spent due to enforcement of various measures like reporting of the measures of corporate social responsibility in the annual reports of the companies. In addition to this, the shareholders of the organisation are considered as well in relation to the management measures and the activities of corporate social responsibility. Since large amount of cost is spent on the enforcement of measures pertaining to environmental sustainability, it is projected that the net income in the present year would reduce due to rise in level of expenditure (Lewis, Walls Dowell, 2014). On the other hand, Cormier Magnan (2015) argued that the net income of the organisation would rise, as the goodwill of the organisation is projected to increase sharply in future. Thus, the completion and implementation of the measures of CSR are considerable in enhancing revenue and profit margin of the organisation due to rise in goodwill value. Coming to the aspects of cash flow statement, it has been evaluated that the initial activities of CSR would raise the expenditure of the organisations, which would move outwards in the beginning. However, the rise of profitability in future would result in favourable movement of cash flow of the organisations in future. Thus, the considerable effects of such practices on cash flow and profit level denote the significance of realisation of environmental liability for the firm. 12. Importance of liability recognition and the degree of such disclosure on the part of the organisations: As advocated by Cho Patten (2013), environmental liability denotes the obligation on the manufacturers in relation to waste emission in large amount because of the process of manufacturing. Putting differently, it is the amount incurred on the part of an organisation in order to pollute the environment. The rising concerns amongst the various individuals and communities have compelled the management of the organisations to undertake measures for enhancing their performance in relation to environmental sustainability. For enhancing the environmental performance, the policy makers of various firms maintain considerable amount of budget for execution of the measures (Chen, Chen Patten, 2014). Along with this, the realisation of environmental liability has been the major CSR source displayed on the part of an organisation. The effective realisation of the process pertaining to environmental liability would help in enhancing the overall goodwill of the firm. Thus, in the current era, it has become mandatory for the business organisations to realise environmental liability within the business processes. References: Bischof, J., Brggemann, U., Daske, H. (2014). Fair value reclassifications of financial assets during the financial crisis. Cajaiba-Santana, G. (2014). Social innovation: Moving the field forward. A conceptual framework.Technological Forecasting and Social Change,82, 42-51. Chen, J. C., Chen, J. C., Patten, D. M. (2014). Manipulative environmental disclosure: Further analysis of corporate projections of environmental capital spending.Accounting and the Public Interest,14(1), 87-109. Chen, J. C., Cho, C. H., Patten, D. M. (2014). Initiating disclosure of environmental liability information: An empirical analysis of firm choice.Journal of business ethics,125(4), 681-692. Cho, C. H., Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective.Critical Perspectives on Accounting,24(6), 443-447. Christensen, H. B., Nikolaev, V. V. (2013). Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), 734-775. Cormier, D., Magnan, M. (2015). The economic relevance of environmental disclosure and its impact on corporate legitimacy: An empirical investigation.Business Strategy and the Environment,24(6), 431-450. Cormier, D., Lapointe-Antunes, P., Magnan, M. (2015). Does corporate governance enhance the appreciation of mandatory environmental disclosure by financial markets?.Journal of Management Governance,19(4), 897-925. Fargher, N., Zhang, J. Z. (2014, September). Changes in the measurement of fair value: Implications for accounting earnings. InAccounting forum(Vol. 38, No. 3, pp. 184-199). Elsevier. Greenberg, M. D., Helland, E., Clancy, N., Dertouzos, J. N. (2013).Fair Value Accounting, Historical Cost Accounting, and Systemic Risk. Rand Corporation. Hallgren, A., Johansson, J. (2016). Determinants of Disclosure Quality: A study of environmental liability disclosures. Hrisch, J., Freeman, R. E., Schaltegger, S. (2014). Applying stakeholder theory in sustainability management: Links, similarities, dissimilarities, and a conceptual framework.Organization Environment,27(4), 328-346. Lewis, B. W., Walls, J. L., Dowell, G. W. (2014). Difference in degrees: CEO characteristics and firm environmental disclosure.Strategic Management Journal,35(5), 712-722. Liao, L., Kang, H., Morris, R. D., Tang, Q. (2013). Information asymmetry of fair value accounting during the financial crisis.Journal of Contemporary Accounting Economics,9(2), 221-236. Macve, R. (2015).A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Palea, V. (2014). Fair value accounting and its usefulness to financial statement users.Journal of Financial Reporting and Accounting,12(2), 102-116. Qu, X., Zhang, G. (2015). Value-relevance of earnings and book value over the institutional transition in China: the suitability of fair value accounting in this emerging market.The International Journal of Accounting,50(2), 195-223. Richardson, P., Dellaportas, S., Perera, L., Richardson, B. (2015). Towards a conceptual framework on the categorization of stereotypical perceptions in accounting.Journal of accounting literature,35, 28-46. Saito, S., Fukui, Y. (2016). Convergent evolution in accounting conceptual framework: Barker and Penman (2016) and ASBJ (2006). Shalev, R. O. N., Zhang, I. X., Zhang, Y. (2013). CEO compensation and fair value accounting: Evidence from purchase price allocation.Journal of Accounting Research,51(4), 819-854. Stahl, G. K., De Luque, M. S. (2014). 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The Author Is Michael Crichton, And The Book Is The Lost World. Many P

The author is Michael Crichton, and the book is The Lost World. Many people have read this book, along with its predecessor, Jurassic Park, and many people have been enthralled with the thought of living dinosaurs in the 20th century. ?What if the dinosaurs did not become extinct? What if they still exist (The Lost World takes off a couple years after the first book. A separate island is discovered, an island where the dinosaurs were actually created. There are two different research groups sent to the island. One to observe the dinosaurs in the wild and the other to bring them back for research purposes. The fighting starts from there. What many people don't know, is that these books, along with countless other Crichton works, contain many of the same themes. One of these themes is that Technology will backfire if it is taken for granted. Also, he says that power corrupts those who possess it. Chaos and randomness rule the world. Nothing can be predicted, and nothing is as it seems . Last and not least, mother nature sits above all else. Technology plays a key role in many parts of society in today's world. Computers run everything from huge assembly lines to the light switch. Some hard-core proof that technology will backfire is the Year 2000 bug (Y2K). The Y2K bug will make many computers not work properly, and in many cases, they will shut down completely. The problem stems back some 50 years, to when the first computers were being made. It could have been fixed in the 1970's, but nobody figured out that it would be a problem until a few years ago. People have taken for granted the use of computers for many years now, and only now will people realize that we can't depend upon new technology so much. This is exactly what Michael Crichton means in The Lost World. The people who were designing the dinosaurs didn't realize how powerful the dinosaurs really were, and the dinosaurs took over the island. Now the dinosaurs had all of the power. ?Absolute power corrupts absolutely.?(MacBeth, William Shakespeare, Act ) Shakespeare was absolutely right. Power does corrupt those who have it. It can't be confirmed that the dictators that make it in to office are psychos beforehand, but the power probably makes their greed a little worse. Bill Clinton and countless other world leaders have abused their power. In The Lost World, a company called InGen literally holds the power of life in its hands. InGen recreated real dinosaurs, which had previously been extinct for hundreds of millions of years. They had the power, and then they abused it by trying to make some money. If they had just gone about the research no one would have been hurt, and everything would have worked out in the end, but the power consumed them. ?Hammond was a hustler, and his true talent was raising money?. He built his park in an island called Isla Nublar,? but the park system broke down, and the dinosaurs got free.? (Lost World pg. 209) Crichton seems to view mathematics in a certain way. His character Ian Malcolm has his Chaos Theory, and according to this theory, certain things cannot be explained or predicted. The dinosaurs on the island were supposed to die off without a certain chemical, but they lived anyway. That is a perfect example of the chaos theory. It just can't be explained. They only engineered female animals, because they didn't want these animals to be reproducing, but somehow they changed genders, and procreated. These were all just examples of nature. The last theme is that Crichton wants nature to be above all else. He believes that nature is best left alone, and if it has worked for billions of years, it will continue to work if we don't fool around with it. Dinosaurs were living millions of years ago, and they became extinct for a reason. ?Evolution doesn't always act like a blind force should.? (Lost World pg. 207) No one really knows that reason. Who are we, as humans, to decide what to bring back to life? The dinosaurs lived naturally for seven years on Isla Sorna, and no one knew