Cost Accounting Essay Example | Topics and Well Written Essays - 500 words

Cost Accounting - Essay Example The budget is not only the widely used instrument for managements planning but is also the fundamental accounting model of management control. The development of the budget requires the participation of many individual who are made responsible for the control of their planned costs within a company. The ever increasing use of standard cost provides a necessary measure of what cost should be. These standard costs permit an early preparations and presentation of short run cost reports to operating management and summary statements to executive and middle management, highlighting the deviations from planned goals. Standard cost should ideally be the integral part of budget in its preparation as well as its use as a control device. Cost accounting can assist management's levels in planning and control duties by providing information via analytical tools that express more vividly and forcefully multidimensional aspects of managerial problems. Break even analysis offers another method that permits managements to judge the over all plan on a pragmatic and convenient bases. The budget is one method of securing reliable and prompt information regarding the operation and control of an enterprise. When manufacturing are based on standard for material labor and overhead, a strong team of possible control and reduction of costs is created.

Speech Course Reflection Paper Essay Example | Topics and Well Written Essays - 750 words

Speech Course Reflection Paper - Essay Example Thus, rational speech gains instant approval and favor irrespective of the cultural diversity present in the audience. Meticulous development, planning and analysis of speech/communication are necessary steps to gain attention and trust of the listeners. Truth cannot be told in a simple straight forward manner and in a flat tone. It requires careful analysis of situation and audience. Moreover, meticulous selection of words is required to deliver the ‘right message’ to the intended audience. Blunt truths can damage personal reputation and can hinder the process of understanding on the part of listener. They tend to obstruct the speech of speaker and listeners act according to prejudged criteria (pessimistic perception). Once, I took a stance in a challenging situation and I was perceived antagonist instead of a person who stood by truth. Through, persuasiveness, special occasion speaking and informative speaking lessons I learnt that establishing a proactive stance is necessary to deliver intended purpose of one’s speech. Furthermore, defensive, judgmental, skeptical and aggressive tone conveys a wrong impression even if the person is stating true facts. Moreover, slanted and biased questions intricate the possibility of rationality at all and it is highly significant to keep the questions clear and concise, so one can establish good impression and gains immediate listening attention. Controversial truths or facts before delivery need to be concealed or mixed with many aspects like appreciation, acknowledgement and open-ended hypothesis for the audience in a neutral and pleasant tone. Hence, it is extremely necessary to avoid trite sentiments through subtle use of language and to initially analyze the type of audience one intends to communicate with. Ethnical specific agendas cannot be understood aptly in a diverse cultural audience. They are often misunderstood and give a

Analysis of Conceptual Frameworks in Accounting

Analysis of Conceptual Frameworks in Accounting Introduction International Accounting Standards Board (IASB) has begun a mutual project with US Financial Accounting Standards Board (FASB) to rebuild the existing frameworks and converge them into a common framework. First, some background. The US Securities and Exchange Commission (SEC) has proposed that companies required to file financial statements with the SEC begin replacing U.S General Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS) beginning in 2014. For all practical purposes this means the eventual adoption of IFRS (principles-based) for all companies in the United States (U.S. accounting standards are considered to be rule-based model). The shift aims to harmonize US accounting standards to an international one in tandem with the globalization of capital markets.Norwalk agreement between the FASB and the IASB was signed paving the way for the creation of more principles-based accounting standards for global financial reporting (Wikipedi a, 2010). What is  a Conceptual Framework? International Conceptual Framework of Financial Reporting is a system of interactive objectives and fundamentals which lays out a set of consistent standards in preparing financial reports.A conceptual framework is akin to a constitution that prescribes the nature, function and limits of financial accounting and financial statements. Why is a conceptual framework necessary? First, to be useful, standard setting shouldbuild on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the IASB or FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be theresult, because they would be built upon the same foundation. The framework should increase financial statement users understanding of and confidence in financial reporting, and it should enhance comparability among companies financial statements. Second, new and emerging practical problems should be more quickly solved byreference to an existing framework of basic theory. For example, PandaCorporation sold two issues of bonds that it would redeem either with $1,000 in cash or with 50 ounces of silver, whichever was worth more at maturity. Both bond issues had a stated interest rate of 9 percent. At what amounts should the bondshave been recorded by Pand a or the buyers of the bonds? What is the amount ofpremium or discount on the bonds and how should it be amortized, if the bond redemptionpayments are to be made in silver (the future value of which was unknownat the date of issuance)?It is difficult, if not impossible, for the FASB or IASB to prescribe the proper accountingtreatment quickly for situations like this. Practising accountants, however, must resolvesuch problems on a day-to-day basis. Through the exercise of good judgment and withthe help of a universally-accepted conceptual framework, practitioners can dismiss certainalternatives quickly and then focus on an acceptable treatment. Harmonization of accounting standards is very important. For instance, Multinational companies doing business in more than one country will find that it is difficult to comply with more than one set of accounting standards established by authorities in different nations. Harmonization of accounting standards will help the world economy in the following ways: by facilitating international transactions and minimizing exchange costs by providing increasingly perfect information; by standardizing information to world-wide economic policy-makers; by improving financial markets information; and by improving government accountability. International investment decisions and financial-based management decisions are then made with less risk. Furthermore, harmonization of accounting policy would help provide a level playing field globally. Regulators and auditors will be receiving the same information, facilitating the evaluation process. In todays accounting environment, there are two formats of accounting systems, namely principles-based system and rules-based system.Almost all companies are required to prepare their financial statements according to one of the two standards. Recently, there has been much debate on whether principle-based accounting would be more efficient than the popular rules-based accounting, in the wake of accounting scandals, such as Enron. As a result of the Enron saga, the current way of accounting has been come under a great deal of scrutiny. Rules-based Accounting Rules-based accounting such as US GAAP is basically a list of detailed rules that must be followed when preparing financial statements. Many accountants favor the prospect of using rules-based standards, because in the absence of rules they could be brought to court if their judgments of the financial statements were incorrect. When there are strict rules that need to be adhered to, the possibility of lawsuits is diminished (Investopedia, 2009). Having a set of rules can increase accuracy and reduce the ambiguity that can trigger aggressive reporting decisions by management. The matrix of rules, however, can cause unnecessary complexity in the preparation of financial statement Principles-based Accounting Principles-based accounting such asIFRS is adopted as a conceptual basis for accountants. A simple set of key objectives are set out to ensure good reporting, e.g. qualitative characteristics, faithful representation. Common examples are provided as guidelines and explain the objectives. Although some rules are unavoidable, the guidelines are not meant to be used for every situation (Investopedia, 2009). Precise requirements can sometimes compel managers to manipulate the statements to fit what is compulsory. The problem with principles-based accounting is that lack of guidelines can yield unreliable and inconsistent information that makes it difficult to compare one organization with another. When contemplating which accounting method is best, it must be made certain that the information provided in the financial statements is relevant, reliable and comparable across reporting periods and entities. Increased discussion has pushed accountants towards principle-based accounting, but it is recognized that the method needs to be modified to make it more effective and efficient. To illustrate thecomparison, for example, depreciation expense for all fixed assets is to be set at 10 percent per annum of the original cost of the asset until the asset is fully depreciated.Such a rule leaves no room for judgment or argument about the amount of depreciation expense to be recognized. Comparability and consistency across firms and through time is virtually assured under such a rule. This is a rules-based system.In contrast, under the principles-based system, depreciation expense for the reporting period should reflect the decline in the economic value of the asset over the period. Such a standard requires the application of judgment and evaluation by both managers and auditors. The goal is to register the realistic value of the asset according to as is basis. Differences between IFRS and U.S. GAAP Statement of Income Under IFRS, extraordinary items are not segregated in the income statement, while, under US GAAP, they are shown below the net income. Consolidation IFRS favors a control model whereas U.S. GAAP prefers a risks-and-rewards model. Some entities consolidated in accordance with FIN 46(R) may have to be shown separately under IFRS. Inventory Under IFRS, LIFO (Last In, First out) cannot be used while under U.S. GAAP,companies have the choice between LIFO and FIFO (First In, First Out). Using the LIFO method results in lower gross profit, which allows a company tobe taxed less. Earning-per-Share Under IFRS, the earning-per-share calculation does not average the individual interim period calculations, whereas under U.S. GAAP the computation averages the individual interim period incremental shares. Development Costs These costs can be capitalized under IFRS if certain criteria are met, while it is considered as expenses under U.S. GAAP(Remi Forgeas, 2008). Advantages Rules-based System Increased accuracy, reduced ambiguity and a diminished possibility of lawsuits. Rule-based standards are generally considered easier to audit for compliance purposes, and may produce more consistent and comparable financial reports across entities. Auditor display higher confident in decision making because they have a bright-light guidelines. Principles-based System The fundamental advantage of principles-based accounting is that its broad guidelines can be practical for a variety of circumstances Potentially very flexible with regard to new and changing products and environments. As such, they should also require less maintenance. Another advantage of a principles-based system is that it would result in simpler standards. Principles-based system would lead to standards that would be less than 12 pages long, instead of over 100 pages. Accountants are afforded the flexibility to input their expertise and judgment more freely in line with the professional code in producing the financial statements. Such deployment of their skills and experience will enhance their professionalism. Disadvantages Rules-based System Lack of transparency of disclosure. In the wake of recent accounting scandals, such as Enron and Worldcom, investors are becominghypersensitive to the reliability of published accounts and suspicious of the possibility of inflated earnings. The major drawback to a rules-based system is the complexity in the preparation of financial statements May include a lack of flexibility with regard to changing conditions and new products, hence requiring almost continual maintenance at times. Frequently subjectto manipulation as entities may search for loopholes that meet the literal wording of the standard but violate the intent of the standard. Principles-based System Critics of a principles-based approach argue that financial statements are more difficult to audit andwould likely lose their comparability and consistency across industries and issues regarding income measurement and recognition would remain controversial. For example, how much income will General Electric actually recognize on a multi-year defense contract under the percentage of completion method of accounting? Will this be comparable to the income reported by its competitors? To the extent that they rely on individual judgment to interpret and implement the standards, there is a danger that they can be used to manipulate financial results. For example, what ifthe auditors behaving badly? Abuse their trust and fail to apply the principles in good faith consistent with the intent and spirit of the standards. Auditors display less confidence in their decisions. Between the rules-based and principles-based modules, it is felt that the latter will be more practical and preferred by the global community, given its universal appeal based on ethics, sound judgment, transparency, credibility and even downright common sense factors. Moreover, in the globalised business arena, this system would be easier to adopt, comprehend and acceptable as against rigid rules that may be interpreted differently from one country to another. Example Cases Enron Case U.S. accounting standards are considered to be rule-based model. For example, we look at the Enron scandal, which broke in October 2001 and eventually led to the collapse of the Enron Corporation. Through the use of accounting loopholes, special purpose entities (SPE), and poor financial reporting, Enron was able to cover up billions of dollars in debt from failed deals and projects.In the U.S, Accounting law allows a company to exclude a SPE from its own financial statements if an independent party has control of the SPE, and if this independent party owns at least 3 percent of the SPE. Enron needed to find a way to hide the debt since high debt levels would lower the investment grade and trigger banks to recall lendings. Using the Enrons stock as collateral, the SPE, which was headed by the CFO Fastow, borrowed large sums of money. And this money wasused to balance Enrons overvalued contracts. Thus, the SPE enabled Enron to convert loans and assets burdened with debt obligations into income. In addition, the taking over by the SPE made Enron transfer more stock to SPE. However, the debt and assets purchased by the SPE, which was actually burdened with large amount of debts, were not reported on Enrons financial accounts. Enron was also guilty of using a dubious mark-to-market accounting system in its forward gas contract sales whereby income was estimated as the present value of net future cashflows to indicate true economic value. When these projects faltered, income was still recorded based on the initial value which of course was incorrect. As a result more projects had to be created to sustain a steady income inflow to appease the shareholders. Shareholders lost nearly $11 billion when Enrons stock price, which hit a high of US$90 per share in mid 2000, plummeted to less than $1 by the end of November 2001. Transmile case A special audit carried out by Moores Rowland Risk Management Sdn. Bhd, showed that Transmile made pre-tax losses of RM126 million and RM77 million for 2006 and 2005, respectively, instead of pre-tax profits of RM207 million and RM120 million as originally reported a total of RM530 million in overstatement. Their auditors Deloitte Touche declined to approve the accounts when the company failed to furnish them proof to substantiate certain trade receivables. However, the loss was not detected by Deloitte Touche. Worldcom case This case unveils how one of the worlds largest Mississippi telecommunicationproviders managed to make $3.8 billion disappear? The answer lies in the companys CFO Scott Sullivans treatment of capital expenditures and the accrual method, one of the basic principles of accounting.Sullivan, fraudulently took billions of dollars in operating expenses and spread them out across so-called property accounts, which is a type of capital expense accounts. This allowed Worldcom to charge the expenses off slowly, and in smaller amounts, instead of reporting them immediately to investors. The U.Ss rules-based accounting system is lack of transparency.Transparency is becoming a matter of survival rather than choice. The way toaddress at least some of the flaws mentioned above is to advocate more transparency in financial reporting. This essentially means that companies would start providing all the information the market considers to be relevant rather than simply fulfilling their mandatory regula tory requirements. Southern Bank Bhd (SBB) case In the review of Southern Bank Bhds audited financial statements for the year ended Dec 31, 2005 there was inappropriate accounting treatment amounting to RM 160 million as follows: Inappropriately valuing certain derivative financial instruments and not writing down in full the collateral value. Wrongly writing back specific provisions made on certain foreclosed properties. Capitalizing instead of expensing certain costs which is similar to Worldcom financial scandal. It appears that the accounting and auditing standard in Malaysia is very low. In order to protect the interest of the small investors and shareholders, the accounting and auditing standard should be upgraded. Conclusion Personally, I do not favor relying on either principles. Without credible principles, the rules are meaningless. Without rules the accountants are not protected. We had principle-based rules up until the IASB/FASB was created. The more specific rules or guidance were issued following lawsuits against auditors or accountants, questioning their professional judgment. The profession felt that to issue specific rules would reduce the likelihood of lawsuits against the accountants professional judgment. Interestingly, we are now coming full circle and looking to simplify how accounting is interpreted. We will make this switch and then in another 10-20 years, if another accounting scandal arises and everyone will ask for more rules again? However, we may be well served by acknowledging that neither a purely rules-based nor a purely principles-based system will be the best option on its own. Perhaps a largely principles-based system policed by a simple rules code could be the ideal solution.Any set of rules will be subject to someones interpretation. The rules will only be as good as those who use them. (2,490 words)

Maquiladoras and the Exploitation of Womens Bodies Essay -- Murder Fe

Maquiladoras and the Exploitation of Women's Bodies Works Cited Missing In a changing economic and political climate gender stereotypes in Juà ¡rez, Mexico refuse to change. With an increasing number of women forced into the workplace in maquiladoras(1), men's position and women's assumed position in society is being challenged. This changing economic environment in an unchanging cultural environment is part of the reason that young women are disappearing being raped and mutilated before ultimately being killed and "abandoned like meat by-products in the desert" (Pà ©rez, March 2004). These women's bodies are entering unknowingly and unwilling into a war about cultural norms and a changing economic atmosphere. The exploitation of and war on women's bodies in Juà ¡rez was set in motion long before they began being murdered in large numbers; it was instigated in the maquiladoras were they were working. Juà ¡rez is a popular site for US Fortune500 companies to place factories that have very law cost and optional taxes. The more than 500 maquiladoras operating in Juà ¡rez have drawn an influx of Mexicans who hope to get rich quickly. While the workers in maquiladoras are better of financially than they would be anywhere else, the maquiladora environment and cities are far from ideal. Maquiladoras employ mostly young women.(2) In a machismo culture women are preferred to men as workers in the maquiladoras because they can be paid substantially lower wages, while they also have better manual dexterity. Years of sexist attitudes have created an environment where this pay gap not only possible but entirely acceptable. The average wage is from four to seven dollars for a nine-hour work day and there are no benefits offered to workers. ... ...gainst societal norms that require them to be at home. This violation of the cultural norm may be part of the reason why their bodies are later abducted, raped, mutilated and later left in the desert. This phenomenon of murder is a clear message to the women of Juà ¡rez that they are overstepping their bounds and that the murders will continue—either until views change or the women step back into their prescribed roles. 1. Spanish word for factory. Used to refer to the factories in Mexico run by American companies where many of the women of Juà ¡rez work. 2. Although most of these factories have an official policy of hiring only women aged sixteen or older, many workers can forge documents and be hired as young as twelve possibly younger. 3. Mestiza means mixed in Spanish. Mestiza was originally used to refer to someone with mixed native and European blood.

Critique of the paintings by the artist A.E. Backus Essay

Albert Ernest â€Å"Beanie† Backus is a gifted painter born on January 3, 1906 in Ft. Pierce, Florida. He studied at the Parsons School of Applied Art in New York but his talent in creating wonderful works of art is considered to be only self thought. He devoted his time in creating Florida landscapes after he came from the war and his works became widely popular through his exhibitions in Miami and Palm Beach. (â€Å"A. E. Backus: A brief biography,† 2007) Backus is famous for his creative works that feature picturesque Florida views like sunsets, the vistas of the Everglades, and spectacular beach and river views. One of his artworks, titled the â€Å"Early Taylor Creek† was in fact a nice example in his set of landscapes. Created in memory of S. N. Baruch, this work of art shows a view of a boat resting on a side of a creek with palm trees and a house looming on its background. The outlines of the shapes and lines are not overly emphasized and are applied in light strokes creating a wispy sort of image to the view. The colors used are mostly in the hues of light green, brown, and blue giving the impression of solemnity and mildness to the artwork. The shading of the colors in the picture is applied subtly while the texture gives a rather unrealistic and semi-solid sense of touch on the surface because of the way the lines are applied in wispy strokes. (â€Å"Permanent Collection,† 2007) When it comes to the application of the principles of design, this work of art can undoubtedly be considered as one having a nice visual balance. The informal type is used in this work wherein unlike objects are placed on either side of the picture to create the illusion of balance. With the boat serving as the central point, Backus created equilibrium by painting a clump of trees on the right side and pairing it with the picture of the house, an expanse of grass, and a withered trunk on the left. (â€Å"Principles of Design,† 2007) Variety is the principle that artists use to make a certain artwork interesting by creating complex relationships in their works to make it appealing and lively. For some painters, however, the concept of variety is out of the question when they want simplicity to rule in their creations. Here in Early Taylor’s Creek, the principle of simplicity is the one used because it displays elegance despite of its plainness in subject. The boat resting on the side of the creek and the house on its background, on the other hand, shows the application of the principle of emphasis since these are the objects that stood out most on the painting. (â€Å"Principles of Design,† 2007) When it comes to contrast, the concept of low contrast is applied in this work since the colors used are mainly in the same hues and the shapes doesn’t give an impression of obvious difference on the whole of the artwork. Repetition is displayed here by the withering trunks on both the left and right side of the picture and it also showed good rhythm by the way Backus painted the trees and the grass swaying in the same direction to emphasize movement. Also, the principle of scale showed here are shown in correct proportions to the standard size references of the actual objects making it look realistic in nature. The spacing of the objects in the picture is done well and the motions as well as depth are also simply well-displayed. (â€Å"Principles of Design,† 2007) Backus has an unrequited passion for wildlife and plants and through his natural talent; he was able to produce captivating paintings of tropical flowers and other flora. One of his particular favorite as his subject is the hibiscus which is a native in Hawaii and Malaysia. One of his paintings featuring this ubiquitous flower is his work called the â€Å"Offering to the gods† which features a native mask standing amidst a background of several leaves with a red hibiscus lying on its side. (â€Å"Wikipedia,† 2007) Studying the elements and the principles of designs applied to it, this artwork can be well considered as the opposite of Early Taylor’s Creek. The lines and shapes used here are well defined and geometric compared to the earlier landscape giving it a solid and distinct impression. The colors used here are mostly in black and in shades of dark brown, green, and red which gave it a rather gloomy and mysterious kind of feel. The shading applied also added to the factor of the artwork’s shadowy appearance. Due to the smooth application of strokes and the defined lines, the Offering to the gods was able to attain the kind of solidity that lacked in Early Taylor’s creek. (â€Å"Backusgallery. com,† 2007) In examining the principles of design used here, it is noticeable that this creation didn’t use the principle of balance. All the weight is placed on the left side of the picture because of the mask and the clump of leaves behind it. Only the hibiscus flower was placed on the right but its bright red color somehow made up to its lack of size when compared to the dull colors of the objects painted on the left side. Simplicity isn’t also applied here because when you first look at the picture, you will quickly notice the stand out image of the mask looming over the startling red hibiscus lying prone on its side. (â€Å"Principles of Design,† 2007) When it comes to the principle of variety, what lacked in Early Taylor’s Creek was abundant here in this work. Because of this picture’s mystifying look, it possessed a certain complexity that only the aspects of variety can only give. However, emphasis is hard to distinguish in this artwork because there are only two subjects painted here and both are certainly noticeable. The native mask can be considered as the focal point of the painting because of its appearance and size but the hibiscus can also be taken in as the important subject because its bright red color stands out from the shadowy background of green, brown, and black. On the other hand, the concept of high contrast is used here because of the emphasis of the color of the hibiscus over the shades of the mask, leaves and the background. (â€Å"Principles of Design,† 2007) The concept of repetition is out of the topic since the two subjects here are far different from each other. The principle of scale, however, was quite noticeable in this painting because of the monumental size of the mask over the hibiscus flower. Motion is not applied since the subjects portray a fixed position and the principle of rhythm is also disregarded since it is connected to the concept of repetition. The depth possessed by the artwork is also unfathomable because of the mysterious and gloomy quality brought by its subjects. (â€Å"Principles of Design,† 2007) The Early Taylor’s Creek piece is more appealing to me because of its sheer simplicity and elegance. Its concept is also easy to understand and interpret compared to the dark ‘feel’ that the Offerings to the gods give. I also find that the principles of design are well applied here because the concepts of balance are applied soundly and the lack of variety makes people to easily connect with the message it communicates. Movement and rhythm are also very well handled making this painting more realistic in nature. The Offerings to the gods’ concept may be appealing because of its mystifying aura but Early Taylor’s Creek is still my choice because of the light and placid feel it displays. References: Backusgallery. com. (2007). A. E. Backus: A brief biography. (2007). Permanent Collection. (2007). Principles of Design. (2007). Wikipedia. (2007).

Turkle and Gopnik

Connecting points for Turkle and Gopnik â€Å"What changed? That James story helps supply the key. It was trains and telegrams. The railroad ended isolation, and packed the metropolis with people whose work was defined by a complicated network of social obligations. â€Å" (Gopnik 157). | â€Å"She confined that she would trade in her boyfriend ‘for a sophisticated Japanese robot’ if the robot would produce what she called â€Å"caring environment†Ã¢â‚¬ ¦ I would be happy to produce the illusion that there is somebody really with me†¦ A responsive robot even exhibited scripted behavior, seemed better to her than he demanding boyfriend† (Turkle 269). In both passages the authors discuss how technology can be very convenient for us. Gopnik discusses how trains and telegrams make it easier for people to get where they need to and communicate. However, trains brought over crowding to the cities and telegrams created a sense of separation because now peop le did not have to actually go and see each other. Turkle also talks about the convenience that comes with technology. When she was talking to a female that said that she would not mind a robot boyfriend because it would help her not to be lonely but unlike a real one it she would not have to tend to their demands. The real question, I saw was not â€Å"Why this friend? † but, â€Å"Why this fiction? † Why as Olivia had seen so clearly, are grownups in New York so busy, and so obsessed with the language of busyness that it dominants their conversation? †¦ grabbing lunch instead of sitting down and exchanging intimacies†( Gopnik 156). | â€Å"Do you care that the turtle is alive?†¦ A ten year old girl told me that she would prefer a robot turtle because aliveness comes with aesthetic inconvenience†¦ â€Å"For what the turtles do, you didn’t have to have live ones. †(Turkle 265-266) |Both authors have made assumptions for their essays based on youth’s point of view . Gopnik uses his daughter’s imaginary friend to show how things are in the busy life of a New York. Technology has made New Yorkers so busy that they rather â€Å"talk to the person later† instead of sitting down and having actual conversation. Turkle also uses children to explain her point. At the zoo with children she explains how they said that they rather see a mechanical turtle because actual interaction with a turtle is not needed if the fake one can do the same thing.Both of these are examples of how technology is now seen as equal to physical bonding. â€Å"Busyness is felt so intently here because we are both crowded and overloaded. We exit the apartment into a still dense nineteenth century grid of street corners and restaurants of people full of people, and come to a twentieth-century grid of faxes and emails and overwhelming incompleteness† (Gopnik 158) | â€Å"We build a following on Facebook or Myspace and wo nder to what degree our followers are friends†¦ But for most people it begins when one creates a profile on social- networking site or builds a persona or avatar for a game or virtual world. (Turkle 273). | Both authors in these quotes talk about how, how technology has begun today to follow you everywhere and becomes more important to you than anything else. And how we create online networks we become encompassed and like our emails they become our lives. We become overwhelmed because we feel like we must respond to them and we must check our twitter followers.

Free Essays on Paraphilias

Paraphilias is a set of disorders which include intense sexual urges or arousing fantasies that involve inanimate objets, sexual behaviors with non-human objects, and humiliation or suffering of one’s self or another person. Sexual behaviors could also involve children or a non-consenting adult. While paraphilias is rare, it is far more common among men(about 20 to 1 males to females), however, the reason for this imbalance is not clearly understood. While few of these disorders are related to aggressive behavior, not all of them are harmful or aggressive. Some paraphilias - such as exhibitionism, pedophilia and voyeurism are criminal offences. In the following paragraphs, I will be explaining each of the most common paraphilias, as well as the cause and the treatment. Also, I will be explaining how they are involved in the field of policing. Exhibitionism (commonly male) may consist of masturbating while exposing himself, or possibly while fantasizing about exposing himself. The exhibitionist may be familiar with his need to terrorize, startle, or impress the reluctant bystander. The victim is generally in all cases, a child or a female adult. The outbreak of this disorder is usually in the mid 20's, but occasionally, the first acts will most often take place during adolescence and then carry on into adulthood. It is believed that 30% of the arrested male sex offenders are exhibitionist. About 20 to 50% of all sex offenders are rearrested, which leave them with the highest recidivism rate of all sex offenders. Exhibitionist are usually married, but the marriage is most often tormented by a poor sexual adjustment (constant sexual dysfunction), and poor social adjustments. Sexual abuse and significant childhood encounters may be the cause of exhibitionistic behavior. The treatment involves psychotherapy which is focused on determining and also working though the cause of the behavior. At times, prescribed medic... Free Essays on Paraphilias Free Essays on Paraphilias Paraphilias is a set of disorders which include intense sexual urges or arousing fantasies that involve inanimate objets, sexual behaviors with non-human objects, and humiliation or suffering of one’s self or another person. Sexual behaviors could also involve children or a non-consenting adult. While paraphilias is rare, it is far more common among men(about 20 to 1 males to females), however, the reason for this imbalance is not clearly understood. While few of these disorders are related to aggressive behavior, not all of them are harmful or aggressive. Some paraphilias - such as exhibitionism, pedophilia and voyeurism are criminal offences. In the following paragraphs, I will be explaining each of the most common paraphilias, as well as the cause and the treatment. Also, I will be explaining how they are involved in the field of policing. Exhibitionism (commonly male) may consist of masturbating while exposing himself, or possibly while fantasizing about exposing himself. The exhibitionist may be familiar with his need to terrorize, startle, or impress the reluctant bystander. The victim is generally in all cases, a child or a female adult. The outbreak of this disorder is usually in the mid 20's, but occasionally, the first acts will most often take place during adolescence and then carry on into adulthood. It is believed that 30% of the arrested male sex offenders are exhibitionist. About 20 to 50% of all sex offenders are rearrested, which leave them with the highest recidivism rate of all sex offenders. Exhibitionist are usually married, but the marriage is most often tormented by a poor sexual adjustment (constant sexual dysfunction), and poor social adjustments. Sexual abuse and significant childhood encounters may be the cause of exhibitionistic behavior. The treatment involves psychotherapy which is focused on determining and also working though the cause of the behavior. At times, prescribed medic...