Abstract The paper outlines the objectives of auditing, the auditor's opinion within the standard and how the "Auditing Standard ASA 200" of Australia conforms with the "International Standard on Auditing". The paper lists the separate divisions of the "Auditing Standard ASA 200" and relates that the "Auditing Standard ASA 200" is for the most part, the same in the public and private sectors of Australia in terms of standards and requirements of auditing. The paper also identifies the internal controls that are expected by auditors to be present in the entities. The paper shows how the "Auditing Standard ASA 200" has undergone recent reform in 2006, and relates that this will very likely drive up the costs and expenses associated with auditing, however, it is not believed that these reforms will serve to boost the confidence of the public of financial reporting in Australia.
Outline:
Objective
Introduction
Terms and Definitions
Objectives of an Audit
Auditing Opinions on Financial Reporting
Mapping of Auditing Standards in Australia
Mixed Economy
Standards Reform and Increasing of Audit Costs Explored
Summary and Conclusion
From the Paper "This case study conducts an examination of the Auditing Standard in Australia and specifically the 'Auditing Standard ASA 200' published in April 2006. The Auditing Standard ASA 200 is issued by the 'Auditing and Assurance Standards Board'. The purpose of the 'Auditing Standard' is to: (1) set out the objective of an audit of a financial report; (2) to require the auditor to comply with relevant ethical requirements relating to audit engagement; (3) to require the auditor to conduct an audit in accordance with Auditing Standards; (4) to require the auditor to comply with each of the Auditing Standards relevant to the audit in determining the audit procedures to be performed and to not represent compliance with Auditing Standards unless all of the Auditing Standards relevant to the audit have been complied with; (5) requires the auditor to, if possible, perform appropriate alternative audit procedures and to document certain matters where, in rare and exceptional circumstances, factors outside the auditor's control prevent the auditor from complying with an essential procedure contained within a relevant mandatory requirement."
Abstract The following discussion proposes to explore the question of the likelihood of children who are victims of abuse becoming abusers of their own children. Essentially the discussion will consist of three parts. Initially, a common sense answer, a potential hypothesis will be identified. Then abuse will be defined and identified. Subsequently, the link between childhood abuse and becoming an abuser will be explored. Finally, a brief conclusion will draw these disparate threads of argument together.
Abstract Who is at risk for an abusive relationship? How can those in relationships avoid abuse? What are the effects of an abusive relationship? Why do people stay in abusive relationships? This paper discusses and answers these questions about the impact an abusive relationship. It explains that they are destructive, have patterns, and can repeat themselves throughout generations. There are many different types of abuse, from physical to psychological, and each one can lead to emotional distress, loss of self-esteem, and even death. It mentions that abusive relationships have a long history, and as more is understood about them and what causes them, more can be done to aid both the abused and their abusers.
From the Paper "Abusive relationships are extremely destructive to all the parties involved ? as much to the abuser as to the abused. Abusive relationships have often been hidden and out of sight, however, as they become more prevalent in a more violent society, more study has been done on them, and more opportunities exist for the abused to get out of their abusive relationships and begin new lives. The pattern of abuse can stop, but it is a long and difficult process for everyone involved, and abusers are never "cured" of their disease, they simply learn how to master it. Abuse in relationships is like any other addiction, such as alcohol, gambling, or drugs, and it must be treated as a disease, rather than simply a societal issue. Abusers need help as much as their abused relatives do, and that is the first step in ending the abuse pattern."
Abstract This paper details the published research findings which state that there are four basic types of abusers. The writer of this paper explores the various theories that claim child abuse is in fact based on social, environmental and structural factors including economic status, cultural values, social isolation and lack of a community support system. The writer contends and explains why cultural norms are a significant cause of child abuse. The writer of this paper emphasizes the need for early intervention to both identify and combat cases of child abuse. The writer also stresses the importance of understanding the social causes of child abuse which can then help treat the abuser and prevent abuse from both occurring and escalating.
Table of Contents:
The Types of Abusers The Social Systems Theory
Socialization/Role Strain Theory
The Social Interaction Theory
The Religious Theory
Other Social Phenomena
Intervention
Conclusion
References
From the Paper "Research and studies on child abuse and abusers indicate there are four basic types of abuser. The "accelerator" sees the child as having some kind of negative affect. (The child may remind them of a former spouse, or be inadvertently blamed for the break-up of a relationship). The abuser may take out their anger and frustration at these situations on the child. The "mediator" has some kind of reason that rationalizes the abuse, such as Biblical passages or "folk" wisdom that seem to support some kind of harsh discipline ("spare the rod and spoil the child"). In the "brakes" abuser, the abuser cannot control their actions and impulses and so allow their impulses to rule over their common sense.
Finally, the "reinforcer" finds some kind of emotional payoff from the abuse. They feel more in control, they can ignore other problems in their life, etc."
Abstract One of the greatest challenges of society today is the necessity of protecting children from child abuse. This paper presents an overview of the subject and discusses the long term effects of this social malady.
Paper Outline:
I. Child Abuse and its Effects
A. Intro
1. Definition
2. Crisis
3. Types of Abuse and Abusers B. Cause of Abuse 1. Substance Abuse 2. Environmental Factor
3. Family History
C. Effects of Abuse 1. Physical
2. Emotional
3. Behavioral/Relational Problem
II. Prevention
A. Media
B. Programs
C. Awareness
III. Healing
A. Breaking Cycle
IV. Bibliography
From the Paper "Also if the child is exposed to prolonged stress, such as abuse, he or she would likely develop post-traumatic stress disorder (PTSD). This type of disorder is most common with Vietnam War veterans and victims of torture. But a child exposed to traumatic stress can develop this because their brain will create an automatic fear response and will cause the child to respond anxiously and aggressively. Other symptoms of PTSD are nightmares, flashbacks, amnesia, and multiple-personality disorders (5)."
Abstract The paper discusses how substance abuse has touched every demographic of America. This paper further discusses the trends and issues regarding substance abuse affecting specifically the lesbian group. The paper provides an overview of alcohol abuse in lesbians, as well as the "coming out" factor of substance abuse in lesbians. The writer recommends additional research and appropriate support programs. The paper examines how policy changes can better protect the lesbian population from discrimination and the associated stressors.
Outline:
Abstract
Overview
Trends and Issues
Alcohol Abuse in Lesbians
'Coming Out' as a Factor in Substance Abuse Treatment: A Call for Additional Research
Implications for Research, Support and Policy
Conclusion
References
From the Paper "Research concerning substance abuse amongst lesbians often center on regional data. There are challenges that face substance abuse research when discussing the specific population of lesbians, however. The term 'lesbian' alone often causes confusion as it is somewhat ambiguous. In addition to this challenge, sexual orientation in research is self-reported, leading to errors, especially in subjects who may fear the stigma of being labeled as a lesbian."
Tags: sexual, orientation, heterosexual, same-sex, partners, National, Institute, Alcohol, Abuse, Alcoholism, National, Institute, Women's, Health
Abstract This paper looks at the California law regarding child abuse, child abuse statistics, the foster care system, returning children to abusive homes, alternatives, removing children permanently form the home, and the effects in later life of abuse in childhood. The paper also makes a recommendation of how abused children should be treated.
From the Paper "Under California law, child abuse or neglect includes physical injury inflicted by other than accidental means upon a child by another person, sexual abuse, neglect, wilful cruelty or unjustifiable punishment, unlawful corporal punishment or injury and is against the law. Neglect means the negligent treatment or the mistreatment of a child by a person responsible for the child's welfare, severe neglect means the negligent failure of a person having the care of custody of a child ,to protect the child from severe malnutrition or medically diagnosed..."
The writer of this in-depth paper analyzes the issue of child abuse in America while also delving into the measures being taken to combat this growing trend.
Abstract This well-researched paper details the various forms of child abuse including sexual, physical, verbal and psychological as well as others. This paper delves into the long-term repercussions of child abuse which effects the lives of the victims years after the actual abuse ends. These long-term results are both numerous and varied and include: Depression, low self-esteem, learning difficulties, withdrawal, obsessive compulsive disorders and anxiety amongst others. This paper discusses the role law enforcement agencies play in protecting children from abuse. This writer examines the government's position on this specific issue while delving into the new laws being implemented to protect children. This paper also discusses the growing problem of child abuse in other countries such as India and Australia. The writer contends that while the current laws that demand certain professionals such as social workers, teachers and counselors report suspected cases of child abuse are in fact aiding in combating this problem much more still needs to be done. This paper contains the results of published studies and reports as well as relevant statistics and data pertaining to this particular topic.
From the Paper "Society must respond to the fact that child abuse is still going on in the U.S. and the world today. Many different countries experience their own sting of child abuse in this day in age. In the book called Child abuse: A global view by Schwartz-Kenny, McCauley & Epstein experts from sixteen different countries are interviewed to discuss how the issues of child abuse and neglect, legal definitions of abuse, the prevalence of abuse, children's role in the legal system, and penalties for abusing a child. For example, Australia now recognizes that child abuse and neglect are more common that previously acknowledged. There has also been a growing realization that such abusive treatment endangers the physical, social, intellectual, and emotional development of affected children, and that corrective action is urgently required to minimize the long-term effects of abuse. Child abuse frequently goes unreported in Australia; therefore, there is a lack of data; however, a National Child Protection Council was introduced in 1993 by the National Child Protection Council."
Abstract This paper examines the psychological implications of child abuse. It attempts to explain the problem of child abuse, identify factors that generate child abuse and explore the effects of child abuse on development. The paper reports that the United States Department of Health and Human Services contends that a variety of signs may be evident in a child that lives in an abusive environment. For the educator key signs of abuse may include injuries that are reported to the parent but that are left untreated for no apparent reason (Recognizing sec. 2). The child might display a sudden lack of interest in school coupled with the inability to complete assignments or provide homework in a customary fashion.
From the Paper "Child abuse has many terrible implications on a child's development. Several explanations of human development have been given through history to understand human behavior. Inside these diverse development concepts, psychology plays an outstanding part. These explanations recognize and explain the processes by which human beings, from a biological base, will undertake a road that will be good for them to reach maturity. Specific Objectives: * To explain the problem of child abuse * To identify the factors that generate child abuse. * To explore the effects of child abuse on development. A child needs to interact with his environment and in this way to establish a good quality of life, that is to say, the necessary conditions so the human being can reach a state that allows him to mature and adapt in a natural way and in reciprocity with his environment. For that reason when the conditions of the quality of..."
An examination of the relationship between anxiety disorders & substance abuse and whether substance abuse can be viewed as a product of anxiety disorders.
Abstract The paper questions whether there is any evidence that increased levels of anxiety result in a higher incidence of substance abuse. People who are very anxious may consume larger quantities of alcohol, smoke more heavily or resort to drugs as a way of self medication in treating an anxiety disorder. The paper relates that the higher the levels of self-reported anxiety,the more difficult it is to complete a treatment program, with the possibility that the person will return to the disorder of abuse on completing the program. The paper continues and discusses subtle affinities of anxiety disorders with that of substance abuse, by indicating that there are minor differences between the amount of abuse by alcoholics who have anxiety disorders, and those that do not. This indicates that anxiety disorders are an independent factor in the study of substance abuse.
From the Paper "However, trait anxiety levels were positively correlated with negative substance abuse consequences, i.e., relapses even after treatment. Trait anxiety levels were also negatively correlated with the number of days an individual spent in treatment. In other words, the more anxiety problems that an individual experienced, the more likely it was that they would be substance abusers and the longer it would take for that individual to successfully complete the treatment program. Additionally, both state and trait anxiety levels were positively correlated with the level of addiction that the individual expressed, as measured and documented by the researchers (O'Leary et al., 2000). The implication of this finding is obvious: the higher the level of anxiety that an individual experience--in other words, the greater the possibility of an anxiety disorder--the more likely it would be for that individual to have a greater substance abuse problem."
Abstract The paper states that the topic of recovered memories and false memories with respect to childhood sexual abuse is closely connected to memory issues of amnesia and delayed recall. The paper comments that although it is impossible to determine exactly how common amnesia and delayed recall are in cases of child sexual abuse, research does indicate that both phenomena occur with respect to child sexual abuse. The paper suggests that one explanation for why it does not occur, may be related to the types of abuse experience, in that repeated abuse may be more likely to cause amnesia or delayed recall.
Outline:
Introduction
Research concerning child sexual abuse and amnesia
Disagreement of the literature
Amnesia
Delayed Recall
Prevalence
- problems with determining prevalence
Suggested Explanations
- Type of Trauma
Conclusion
From the Paper "The literature is also somewhat convoluted on the subject, as some researchers find traumatic events are encoded in more detail than non traumatic events, while others find that traumatic events are forgotten altogether. Such is the case when amnesia occurs. Amnesia refers to a loss of memory, most often of declarative memory as opposed to procedural memory (how to tie your shoe laces) (Colman, 2003). Although vivid intrusions of traumatic images and sensations are some of the most dramatic expressions of Post Traumatic Stress Disorder (PTSD), a disorder commonly associated with childhood sexual abuse, the loss of recollections for traumatic experiences is also well documented. Research suggests that for some victims of trauma, having no recall of the abuse is based on more than just ordinary forgetting associated with the passage of time, their young age at the time of trauma, or lack of salience of the traumatic event"
Abstract This paper explores the issues and long lasting results of child abuse to the individual being abused and the society as a whole. The paper defines the different types of child abuse: physical, verbal, emotional and sexual abuse. It describes the legal ramification of harming a child. The author finds that the long-term impact of child abuse on human development is the loss of an individual's ability to build and establish a healthy relationship (sexual or otherwise) with other people.
From the Paper "Child abuse is an issue most people are concerned about today because of its serious, dangerous effects that can cause a "burden" in our society, including the family (especially the abused individual) and legal institutions. It is a social issue because it is widespread in occurrence in the American society, and is affective legally because of the violations the abuser makes to legal law since child abuse/maltreatment is treated as a crime in the justice system of United States. In addition, an individual who has been subjected to abuse is also affected physically, emotionally, or psychologically."
Abstract This paper is a research proposal on the link between experiencing abuse as a child and becoming an abuser in later later. The paper includes a brief problem statement, a literature review in abstract form and methodology.
Abstract The paper examines the definitions of child abuse, characteristics of abuse, interventions and how to identify victims of child abuse. The author points out the emotional effects of abuse on children. The paper identifies four types of child abuse.
From the Paper "The purpose of this report is to examine the problem of child abuse. The report will define the problem in its various manifestations, the characteristics of abuse, the behaviors exhibited by abused children, what can be done >>>'
Abstract This paper examines how child abuse can assume varied forms including physical, psychological, emotional, sexual, and emotional abuse. It also looks at how one of the most common forms of abuse is neglect and how child abuse results in numerous long-term effects on the victim's later functioning and those later effects are demonstrated in low self-esteem and maladaptive behavior. The paper focuses especially on the problem of child sexual abuse within the context of the family.
From the Paper "Child abuse can assume varied forms including physical, psychological, emotional, sexual, and emotional abuse. One of the most common forms of abuse is neglect. Child abuse results in numerous long-term effects on the victim's later functioning and those later effects are demonstrated in low self-esteem and maladaptive behavior. The paper will focus especially on the problem of child sexual abuse within the context of the family. With the advent of the Internet, abuse has taken the new form of exploitation, whereby the parent knowingly allows the child to be used as a subject in child pornography. "