British Colonialism and its Linguistic Consequences

British Colonialism and its Linguistic Consequences accentColonization (and more recently globalization) trustedly accounts for the drastic changes in the lingual landscapes of the world everyplace the centuries. Conceptualized as as the directing control of politics, indian lodge and people by foreign states, colonization has imposed to the colonise some(prenominal) harmful challenges. The compulsory necessity of engaging with a language ascribed to oppression, developing and slavery stands out, though.Moreover, colonialism, in m whatever territories meant alike an imposed mosaic of polar ethnic classs and human types that prior to European penetration, had different political, cultural and affectionate structures which were randomly obliged to coexist in that space. Such impositions regarding language and vitality styles reflected and altered the individualism of the settled people and, according to Trkmen (2003), contend an important percentage essential to coloni alism to be successfulIdentity is ace of the indispensable comp angiotensin-converting enzyments of colonialism, if we consider colonialism as a body personal individualism constitutes its philia while the economic exploitation is its corporal body. The colonizer coming to the utter(a) lands with the feeling of colonial desire and obsession to subscribe to cheap avail in his heart finds himself ready to defame the inhabitants, regard them as the separatewise. And he starts his policy by deterritorializing and reterritorializing (p.189).In that sense, people were forced to be what they be not. This is evident by the fact that the colonizers employ to call the colonies new lands, as if they were virgin lands, uninhabited before their arrival. Trkmen (2003) stresses that the colonizers did not perceive their actions over the colonies as reconstruction because they did not consider the institutions and cultures established in the colonies as valuable. The colonizers also imp osed their culture and language as a carriage to legitimize their military unitIn the colony what is asymmetrical, rather than merely different proves to be pathological. In order to legitimize their maltreatment, the colonizer tries to project the another(prenominal) not only different further also dangerous, primitive, aggressive, lazy, etc. The calculate is making people feel that colonialism is not an unfair perpetration, rather, it is a demand drive, for, and these people do not de administer these lands by virtue of their ill-famed traits. Also, the drive, later all, will promote their life standards. This is for their interest. (Robert Young in Colonialism and Desiring railroad car as cited in Trkmen (2003), p.190)As shown, the colonized is forced to ascribe a new identicalness through the reinforcement of stereotypes by the colonizer, which is soft understandable if one thinks that the colonized finds him/herself in a circumstance they have never experienced befor e, after having been obliged to abandon all what constitutes his/her world. The colonized then has no option other than emulate the colonizer as a sole model in front of him. However, his attempt is rejected by the colonizer. Motivated by his urge for exploitation, he makes sure to toughened hard limits to the difference, as to them the difference is what feeds the colonial brass, what legitimize and postulates it (Trkmen, 2003).So the colonized loses his former identity but he is also not back up in building a new one. As Trkmen (2003) puts, it, he will neither be like the colonizer nor himself. Thus, he lives in a complete oblivion. All at once, he is casted out from his history, computer memory and citizenship. Nonetheless, through colonialism identity is not totally lost, but set in the unknown ground temporally placed between prior and after the colonizers came.Identity and languageIdentity and the cognate equipment casualty in other languages have a long history as technic al terms in Western philosophy from the ancient Greeks through contemporary uninflected philosophy. They have been used to address the perennial philosophical problems of permanence amidst demo change, and of unity amidst diversity. Wide spread vernacular and fond-analytical use of identity and its cognates, however, is of more more recent vintage and more topical anaestheticized provenance.The introduction of identity into fond analysis and its initial diffusion into social sciences and public hold forth occurred in the United States in the 1960s (with some anticipation in the second half of the 1950s). The most important and best-know trajectory involved the annexation and popularization of Erik Erikson (who was responsible, among other things, for coining the term identity crisis).But there were other paths of diffusion as head. The notion of identification was pried from its original, specifically psychoanalytic setting (where the term had been initially introduced by F reud) and linked to ethnicity on the one expire and to sociological role theory and reference assort theory.The term identity proved highly resonant in the 1960s diffusing readily across disciplinary and soilal boundaries, establishing itself in the journalistic as well as the academic lexicon, and permeating the language of social and political analysis. (Davis, 2004, p.61)Stuart Hall, one of the well-known scholars specialized on identity, points that identity is dynamic, not stable and is in constant fluxPerhaps instead of thinking as identity as an already accomplished historical fact, which the new cinematic discourses represent, we should think, instead, of identity as a production, which is never complete, always in process, and always established within, not outside, representation (ibid 210), (Davis, 2004, p.184).Therefore, cultural identity can be considered as a historically located set of experiences that need to be vulcanized in order to fulfill the desire to beco me one nation or one people, hence, happens to the language.As it announcees beyond what its words signifies, language also reveals the way individuals situate themselves in relationship to others, the way they company themselves, the powers they deed of conveyance for themselves and the powers they stipulate to others (Sterling, xxx). People use language to indicate social allegiances, that is, which groups they atomic number 18 members of and which groups they are not. In addition, they use language to create and maintain role relationships between individuals and between groups in such a manner that the linguistic varieties used by a community form a system that corresponds to the structure of the society.Therefore, a speaker uses language not only to express but to create a representation of him/herself in relation to others with whom s/he is interacting. The issue of respect is an aspect of the broader relationship between power and language. Power is the degree to which on e interlocutor is able to control the expression of the other. S/he then uses the language of intimacy and familiarity as they used it in greetings, communicating about family, and leave-takings. In talking about their jobs and other external acquaintances, they use the colonizers language, which possibly signs distance.Sterling (xxx) also argues that within a society or a culture, speech patterns become tools that speakers manipulate to group themselves and categorize others with whom they are interactingBecause of the relationship between language use and group membership, language can inspire deep group loyalties. It can serve as a symbol of unification on several levels. On the national level, language loyalty can serve an important political function. Many people in the United States are threatened by the use of languages other than side. To speak a language other than English is thought to be un-American. This is because English is promoted as the one and only thinkable lang uage of a unified and healthy nation. On a local level, language is a symbol of loyalty to a community. (Sterling, xxx, p.xx).For the community as a whole, socialization through language learning creates conformity to social norms and transmits the culture of the community. As s/he learns language, a child learns the social structure of the culture, learning the appropriate linguistic form for each affable of person. This is part of communicative competence. Communicative competence is not only crafty how to speak the specific language(s) used in the speech community but also knowing how to use language appropriately in any given social situation in the community. And the ability to know that is tight related to the identity that one holds. Speech patterns become tools that speakers manipulate to group themselves and categorize others with whom they are interacting and that is only shared with those sharing a certain identity, whether in a community or a culture.

Continuing Professional Development

proceed original culturewellnessc atomic number 18 masters use of the term touch schoolmaster tuition has evolved over the past decades from the narrower terms of go along alveolar reading (CDE) keep aesculapian exam gentility (CME), and continuing education (CE). Although these terms atomic number 18 still used interchangeably, the broader CPD, ac knowledges the inclusion of topics that extend beyond the handed-down scope of health c ar subjects such as managerial, personal and brotherly skills, and recognises the multidisciplinary condition of set and the wide range of competences enquireed to yield exalted quality patient cargon. It is the process by which healthc atomic number 18 superiors update themselves with the continuous acquisition of saucy knowledge, skills and attitudes that en satisfactory them to re main(prenominal) qualified, trustworthy and able to meet the ineluctably of their patients (Peck, McC all in all, McLaren and Rotem, 2000 ) and, their statutory bargains via their regulatory body (Mathewson and Rudkin, 2008). The underlying ism of CPD is to encourage womb-to-tomb development (Griscti and Jacono, 2006). It is essentially lifelong settleing in drill (Peck et al, 2000) that, post qualification and registration, now forms a continuum of cradle-to-grave quality self-reliance through with(predicate)out a professionals working life (Mathewson and Rudkin, 2008).The aim of this literary productions query is to support the causations dissertation which is an investigation into the possible shock absorber and effectualness of compulsory CPD on the professional competence of alveolar consonant cathexis professionals (DCPS), specifically, dental hygienists. The author is a qualified dental hygienist of 27 historic period and is included in the cohort of PCDs who complete their first five year cycle of CPD in July 2013.A literature search shew in truth few studies relating to dental hygienists and CPD therefore a vast absolute majority of training has been abstracted from literature pertaining to dentists and aligned healthcare professionals such as, doctors who in like manner undertake mandatory CPD. This appointment entrust refer to the applicable, generic outcomes from the literature un little the results are specific to a healthcare groupCPDa career long process mandatory by dentists to maintain, update and broaden their attitudes, knowledge and skills in a way that will bring the greatest benefit to their patientsEuropean Commission 1996 cited in Tseveenjav, 2003 Bailey, 2012.As a professional healthcare worker, CPD is alpha in that the quality of coif is dependent on the possession and proper use of high take aim skills, which, if non maintained may agree a serious impact or consequence for the patient (Collin, Van der Heijden and Lewis, 2012). Therefore, it is regarded as an estimable obligation and professional responsibility that practitioners engage in CPD (Murtomaa, 1984 cited in Tseveenjav, 2003) as it is an chief(prenominal) value of professionalism (Donen, 1998). Following a literature review, Hilton (2004) identifies six domains incorporated in spite of appearance ( medical checkup) professionalism, three of which are the personal or intrinsic attributes. These are ethical practice reflection and self-awareness responsibility and accountability for ones actions including a commitment to excellence, lifelong study and critical reasoning. Cosgrove (cited in Hilton, 2004) describes professionalism as a pass on not trait which must be maintained once acquired. The General dental consonant Council (GDC) concur and add that CPD, as part of professionalism, also lifts confidence in the practitioner and dental group (GDC Preparing for practice6). This is, however, applicable to all professionals who throw away a moral and social responsibility to remain competent and current in their subject specialism whether this is thro ugh legal compulsion or not. mandatory fellowship in CPDAs a response to environmental pressures (Johnson, 2008) such as advances in technology which have led to the corrosion of traditional (medical) boundaries (Pendleton, 1995) health sector reforms with a focus on streak (Johnson, 2008) and partly as a result of paradigm shifts in societal expectations demanding increased accountability (Tulinius and Holge-Hazleton, 2010 Mathewson and Rudkin, 2008 Tseveenjav, M, and Muttomaa, 2003) mandatory CPD was predated as a quality authorisation system to reassure the public that dental professionals are fit to practice and meet the standards required to stay registered with the GDCwithout which they cannot practice (Mathewson and Rudkin, 2008).In July 2008 the GDC, the dental regulatory body, introduced compulsory registration and mandatory continued professional development for all DCPs. The GDC specified that, indoors a five year cycle, each DCP should provide evidence of complian ce with the mandate and complete a legal borderline of 150 hours of CPD 50 hours of which must be verifiable by enfranchisement and include the core subjects of medical emergencies, disinfection and contamination, and radiography (GDC act professional Development for dental care professionals, 2012). The rationale, specific to healthcare professionals is that hard-hitting ordination maximises supportive health outcomes (Johnson, 2008). The purpose of professional regulation and mandatory CPD is twofold first of all to ensure the patients health, wel uttermoste and safety and, secondly to protect the public from reproach (Johnson, 2008).M either authors argue against mandatory CPD. Carpinto (1991, cited in Joyce and Cowman, 2007) felt that mandatory continuing education is at odds with the values and beliefs on which lifelong learning is based, cynically noting that it is targeted at those who to the lowest degree need it those who are already competent Donen (1998) observ ed that only attendance, not learning can be mandated and that CME needs will differ for individuals depending on what stage they have reached in their careers. Mandatory CE was considered ineffective and outdated in so much as the system only requires proof of CPD attendance but is not required to licence application to practice or competence and that it does not advance the quality of practice (Bilawka and Craig,20032). Additionally, mandatory CPD may, potentially devalue learning by affecting an individuals approach (Friedman and Phillips, 2004 cited in Sturrock and Lennie, 2009). The anaesthetists surveyed by Heath and Joness (1998) agree, commenting that it is often opinion of as bums on seats and ticking the box. Despite the evidence, regulatory bodies continue to use mandatory CPD as a means of quality assurance. forward to the introduction of mandatory CPD in the UK, Oosterbeek (cited in Bel field of operation, Morris, Bullock and Frame 2001) offered an story in favour o f mandatory CPD, which although not stated, may prove to be the overriding factor as to the enforcement of the mandatory model there is al more or less evidence that current provision of CPD may exacerbate disparities in supporter standards the highly skilled appear to volunteer for more CPD. Therefore domineering or prescribed CPD may compress these differentials and hence have a positive equity effect in ensuring uniform patient care. Furthermore, Hibbs (1989, cited in Sturrock and Lennie, 2009) suggest that, in the nursing profession, a small minority would not update their professional knowledge, either in testisly or formally, if CPD was not a mandatory requirement. Evidence suggests this minority exists across the professions (Firmstone et al, 2004, Schostak et al, 2010). It cannot, however, be assumed that non participation equates to practitioners not being competent or motivated (Griscti and Jacono, 2006).Another prop may, perhaps, be set in dexterity and litigation. The GDC prescribes three core subjects medical emergencies radiography, and disinfection and contamination. Shanley et al (cited in Barnes et al 2012) claim that most dental mistakes are made in these areas of competency. The author could find no further references or evidence in the GDC literature but from personal experience finds this an comprehendible and reasonable claim, and that a wider literature search will reveal more. Furthermore, in addition to specialist, update hangs, these areas are included in the list of most requested CPD topics at meetings (Barnes et al, 2012), suggesting that practitioners are aware that current practices in these areas are constantly changing and of their impact and consequences for all concerned. Therefore, it is understandable that the GDC reinforces these topics within the CPD cycle. Although, Cervero (2000) mention with caution that the trend across the professions in America, was the increasing use of CE as the foundation for re-licensur e when regulating professional practice with all state medical boards requiring annual accreditation of continuing education for recertification. The GDC will soon introduce this system, called Revalidation, for dentists and is currently in consultation over its introduction for DCPs.Scientific knowledge in dentistry is currently doubling every 5 yearsFlorida Academy of General Dentistry cited in Mattheos et al 2010Some studies assign that aft(prenominal) ten years, there is a steady decline in the current, applicable knowledge of a practitioner (van Leeuwen etal, 1995 Day et al, 1988 Ramsay et al, 1991 cited in Donen, 1998). some(prenominal) authors noted that practitioners tend to take CPD in topics of personal interest preferably than areas of deficiency or what might be deemed essential (Heath and Jones, 1998 Sibley et al cited in no(prenominal)man, Shannon, and Marrin, 2004 Sturrock and Lennie, 2009 Barnes et al, 2012). In a rapidly changing healthcare environment, this emp hasises the importance of healthcare workers remaining current as relevant knowledge and skills have a shelf life. Eagle (cited in Heath and Jones, 1998) defines the educational process as one which results in an alteration in behaviour that is persistent, predetermined and that has been gained through the learners acquisition of new psychomotor skills, knowledge or attitudes. Whilst Davis (cited in Cantillon and Jones, 1999) defines CME as any and all the ways by which doctors learn after formal completion of their training. act pro Development Intervention marrowiveness some(prenominal) studies explored the various methods of obtaining CPD and their effectiveness in changing clinical practice, post event. nearly were database and literature reviews, others used both qualitative and quantitative research data. every last(predicate) work is peer reviewed with the majority referencing and drawing from the authoritative work of Davis et al 1995, Changing Physician Performance A S ystematic Review of the act of Continuing medical preparation Strategies. Much of their work confirms and complements Davis et als main findings that galore(postnominal) CME interventions may alter physician performance and also, but to a lesser degree, healthcare outcomes. Concluding that these alterations are most often small, less often moderate and rarely large, adding, that CME interventions should be understood in the context of the delivery methods, nature and quality of the interaction and consideration be abandoned to the complex, individual variables such as needs assessment and barriers to change (Davis et al 1995).CPD activities range from the increasing use of the internet journals and study clubs lunch and learn events sponsored by commercial companies to regional and national conferences. Research, however, has shown that attendance at these events is normally due to personal interest rather than identification or a needs compend of a weakness in a grumpy area , and that some professionals may not even perceive any shortfall in their knowledge or practice (Hopcraft et al, 2010).The majority of papers reviewed are critical of the didactic, single event lecture. British consultant anaesthetists, surveyed by questionnaire, found that overall single event interventions such as didactic lectures were the least effective at eliciting change (Heath and Jones, 1998). Lectures were often criticised for their passive dissemination of tuition (Bilawka and Craig, 2003) with lecturers trying to impart too much information not passing enough time for questions and some attendees felt that they had not learnt anything new (Heath and Jones, 1998). Davis et al (1999) stated that didactic modality has little or no constituent to play. Contrary to Heath and Jones findings, Harrison and Hogg (2003) conducted a qualitative study which evaluated the reasons wherefore doctors attend traditional CME programmes. They carried out in-depth interviews, before an d after a course, and found resistance to the statement that traditional CME (lecture) does not change doctors behaviour, disagreeing, stating, they always learnt something new and were able to give concrete examples of their claims. The value of lectures may be that the information is broadly presented, thus enabling individuals to sift the information for that pearl of information relevant to their practice (Harrison and Hogg, 2003). This may explain the on-going popularity of the traditional lecture in that individuals attend because it does enable some form of up-date specialists or experts in their field of interest appears to be a draw, and possibly reassurance that their own practice is within current guidelines and thinking (Wiskott et al, 2000). Another dimension to the lecture is the cozy interaction with colleagues, where collegial learning takes place as experiences are compared. There is also a perceived relative cost benefit (Brown, Belfield and Field, 2002).Workshops and hands-on courses, learning through participation, have shown to be catalysts for change amongst dentists although they have a great associated cost they achieve a longer term impact on practice (Mercer et al cited in Bullock et al, 1999), which is sustainable (Mattheos et al, 2010). Interactive interventions such as journal clubs and small focused group discussions produced a greater effect than a single intervention (Mansouri and Lockyer, 2007).If used alone many CPD interventions have minor or negligible effect but when unite with other methods such as peer review, audit and feedback multifaceted interventions, may have a cumulative and significant effect (Oxman et al, 1995).there are no magic bullets for improving the quality of healthcare, but there are a wide range of interventions available that, if used appropriately, could lead to important improvements in professional practice and patient outcomes.Oxman et al, 1995The majority of studies concentrated on formal, plann ed structured programme, there was little evidence of research into the effectiveness of informal CPD and its application to practice, presumably due to difficulties in assessing impact and relying on self-reporting.responsibility for the effectiveness of CPD lies with the learnerEraut, 2001The effectiveness of CPD has been described, ideally, as the practitioner gaining improvements in practice through knowledge and skill and this improvement translates in to get around health outcomes for patients respectively. Although Belfield, et al (2001) state that it is very difficult to conduct controlled studies to demonstrate improvements in practice, or patient outcomes after educational activities and most benefits and changes to practice are self-reported with no independent verification (Eaton et al, 2011).The literature review shows that effective CPD has many so many potential aspects to be studied, but the majority of studies reviewed focused on the effectiveness of formal modes o f CPD, confirming Davies et als (1995) findings and in the main drawing the same conclusions. These conclusions, however, will be scrutinised further as tighter restrictions on CPD come into force through the introduction of Revalidation which will only turn out validated certification. This would seem to discard the value or impact of informal learning which seems at odds with the much referenced Davies et al (1995) description of CME as any and all the ways by which doctors learn after formal completion of their training. The systematic reviews have not drawn any firm conclusions on which intervention is the most effective stating that there is no single strategy effective in all settings (Donen 1998) due to the very many variables that impact of on the effectiveness of CPD. These areas be will be explored further in the authors research project. The last study relating specifically to alveolar consonant Hygienists was by Ross et al in 2005, who conducted a study of Scottish d ental hygienists, briefly touching on CPD. As yet there have been no studies into the effects of mandatory CPD and dental hygienists. The literature thus far has helped to formulate the research question What impact does mandatory Continuing Professional Development have an on the effectiveness of dental hygienists professional competency?ReferencesBarnes, E. Bullock, A.D. Bailey, S.E.R. Cowpe, J.G. Karahajarju-Suvanto. (2012). A review of continuing professional development for dentists in Europe, European daybook of Dental bringing up 16 (2012) 166-178.Belfield, C.R. Morris, Z.S. Bullock, A.D. Frame, J.W. (2001). The benefits and costs of continuing professional development (CDP) for command dental practice a discussion, European diary of Dental discipline 2001, 5 47-52.Bilawka, E. Craig, B.J. (2003). Quality Assurance in Health do by past, present and future (Part 1), International daybook of Dental hygienics 1, 2003 159-168.Bradshaw, A. (1998). Defining competency in nurs ing (part 2) an analytical review, Journal of clinical Nursing 1998 7 103-111.Brown, C.A. Belfield, C.R. Field, S.R. (2002). Cost effectiveness of continuing professional development in health care a critical review of the evidence, BMJ quite a little 324, 16 March 2002, 652-655.Carpinto (1991) cited in Joyce, P. Cowman, S. (2007). Continuing professional development investiture or expectation?, Journal of Nursing Management, 2007, 15, 626-633.Cervero, R. (2000). Trends and issues in Continuing Professional Education, New Directions for Adult and Continuing Education, zero(prenominal) 86, Summer 2000, 3-12.Collin, K. Van der Heijden, B. Lewis P. (2012). Continuing professional development, International Journal of Training and Development, 163, 155-163.Cosgrove cited in Hilton, S. (2004). health check Professionalism how can we encourage it in our students?, The Clinical Teacher, December 2004, al-Quran 1, No. 2, 69-73.Davis, D. Thomson, M.A. Andrew, D. Oxman, M.D. Haynes, M.D. (1995). Changing Physician Performance A Systematic Review of the Effect of Continuing aesculapian Education Strategies,. JAMA, September 6, 1995 Vol 274, No 9.Davis, D. OBrien, M.A.T. Freemantle, N. Wolf, F.M. Mazmanian, P. Taylor-Vaisey, A. (1999). Impact of perfunctory Continuing Medical Education Do Conferences, Workshops, Rounds, and other Traditional Continuing Education Activities Change Physician Behaviour or Health Care Outcomes?, JAMA, September 1, 1999, Vol. 282, No. 9, 867-874.Davis cited in Cantillon, P. Jones, R. (1999). Does continuing medical education in general practice make a difference?, British Medical Journal, Volume 318, 8 May 1999, 1276-1279.Donen, N. (1998). No to mandatory continuing medical education, Yes to mandatory practice auditing and professional educational development, JAMC, 21 AVR. 1998 158 (8).Eagle cited in Heath, K.J. Jones, J.G. (1998). Experiences and attitudes of consultant and non-training grade anaesthetists to continuing medical educ ation (CME), Anaesthesia, 1998, 53, pp. 641-467.Epstein, R.M. Hundert, E.M. (2002). Defining and Assessing Professional Competence, JAMA, January 9, 2002, Volume 287, No. 2.Eraut, M. (2001). Do continuing professional development models promote one-dimensional learning?, Medical Education, 2001 35 8-11.European Commission (1996) cited in Tseveenjav, B. M, M. Murtomaa, V. Muromaa, H. (2003). Attendance at and self-perceived need for continuing education among Mongolian dentists, European Journal of Dental Education 2003 7 130-135.Fernadez, N. Dory, V. Ste-Marie, L-G. Chaput, M. Charlin, B. Boucher, A. (2012). Varying conceptions of competence an analysis of how health sciences educators define competence, Medical Education 2012 46 357-365.Firmstone, V.R. Bullock, A.D. Fielding, A. Frame, J.W. Gibson, C. Hall, J. (2004). The impact of course attendance on the practice of dentists, British Dental Journal, Volume 196 No. 12, June 26 2002.Florida Academy of General Dentistry cited in Mat theos, N. Schoonheim-Klein, M. Walmsley, A. D. Chapple, I. L.C. Innovative educational methods and technologies applicable to continuing professional development in periodontology, European Journal of Education 14 (Suppl 1) (2010) 43-52.GDC. (2012). Continuing professional development for dental care professionals. Available at http//www.gdc-uk.org/Newsandpublications/Publications/Publications/CPD%20for%20dental%20care%20professionals.pdfAccessed on 12 Oct 12.GDC. Preparing for practice Dental team learning outcomes for registration. Available at http//www.gdc-uk.org/Newsandpublications/Publications/Publications/GDC%20Learning%20Outcomes.pdfAccessed on 12 Oct 12.Griscti, O. Jacono, J. (2006). Effectiveness of continuing education programmes in nursing literature review, Integrative Literature Reviews and Meta-Analyses, Journal Compilation. Blackwell Publishing Ltd. pp. 449-455.Harrison, C. Hogg, W. (2003). Why do doctors attend traditional CME events if they dont change what they d o in their surgeries? Evaluation of doctors reasons for attending a traditional CME programme. Medical Education 2003 37 884-888.Heath, K.J. Jones, J.G. (1998). Experiences and attitudes of consultant and non-training grade anaesthetists to continuing medical education (CME), Anaesthesia, 1998, 53, pp. 641-467.Hibbs (1989) cited in Sturrock, J.B.E. Lennie, S.C. (2009). Compulsory continuing professional development a questionnaire-based survey of the UK dietary profession, Journal of benignant Nutrition and Dietetics, 22, pp. 12-20.Hilton, S. (2004). Medical Professionalism how can we encourage it in our students?, The Clinical Teacher, December 2004, Volume 1, No. 2, 69-73.Hopcraft, M.S. Manton, D.J. Chong, P.L. Ko, G. Ong, P.Y.S. Sribalachandran, S. Wang, C-J. (2010). Participation in Continuing Professional Development by dental practiioners in Victoria, Australia in 2007, European journal of Dental Education 14 (2010) 227-234.Johnson,P.M. (2008). Dental hygiene regulation a gl obal perspective, International Journal of Dental Hygiene 6 2008 221-228.Mansouri, M. Lockyer, J. (2007). A Meta-Analysis of Continuing Medical Education Effectiveness, Journal of Continuing Education in the Health Professions, 27(1) 6-15.Mathewson, H. Rudkin, D. (2008). The GDC lifting the lid. Part 3 education, CPD and revalidation, British Dental Journal, Volume 205, No. 1, July 12 2008, 41-44.Mattheos, N. Schoonheim-Klein, M. Walmsley, A. D. Chapple, I. L.C. Innovative educational methods and technologies applicable to continuing professional development in periodontology, European Journal of Education 14 (Suppl 1) (2010) 43-52.Mercer et al cited in Bullock, A.D. Belfield, C.R. Butterfield, S. Ribbins, P.M. Frame, J.W. (1999). Continuing education courses in dentistry assessing impact, Medical Education 1999 33 484-488.Murtomaa (1984) cited in Tseveenjav, B. M, M. Murtomaa, V. Muromaa, H. (2003). Attendance at and self-perceived need for continuing education among Mongolian den tists, European Journal of Dental Education 2003 7 130-135.Oosterbeek cited in Belfield, C.R. Morris, Z.S. Bullock, A.D. Frame, J.W. (2001). The benefits and costs of continuing professional development (CDP) for general dental practice a discussion, European Journal of Dental Education 2001, 5 47-52.Oxman, A.D. Thomson, M.A. Davis. D. Haynes, B. (1995). No magic bullets A systematic review of 102 trials of interventions to improve professional practice, Canadian Medical Association Journal. November 15, 1995 153 (10), 1423-1431.Peck, C. McCall, M. McLaren, B. Rotem, T. (2000). Continuing medical education and continuing professional development international comparisons, BMJ 2000 320, 12 February 2000, 432-435.Pendleton, D. (1995). Professional development in general practice problems, puzzles and paradigms, British Journal of General Practice, July 1995, 377-381.Phillips (2004) cited in Sturrock, J.B.E. Lennie, S.C. (2009). Compulsory continuing professional development a question naire-based survey of the UK dietetic profession, Journal of Human Nutrition and Dietetics, 22, pp. 12-20.Ramsay et al (1991) cited in Donen, N. (1998). No to mandatory continuing medical education, Yes to mandatory practice auditing and professional educational development, JAMC, 21 AVR. 1998 158 (8).Robertson,K. (2005). Reflection in professional practice and education, Austrailian Family Physician Vol.34, No. 9, September 2005, 781-783.Shanley et al cited in Barnes, E. Bullock, A.D. Bailey, S.E.R. Cowpe, J.G. Karahajarju-Suvanto. (2012). A review of continuing professional development for dentists in Europe, European Journal of Dental Education 16 (2012) 166-178.Sibley et al cited in Norman, G.R. Shannon, S.I. Marrin, M.L. (2004). The need for needs assessment in continuing medical education, BMJ, Volume 328, 28 April 2004, 999-1001.Sturrock, J.B.E. Lennie, S.C. (2009). Compulsory continuing professional development a questionnaire-based survey of the UK dietetic profession, Jour nal of Human Nutrition and Dietetics, 22, pp. 12-20.Tseveenjav, B. M, M. Murtomaa, V. Muromaa, H. (2003). Attendance at and self-perceived need for continuing education among Mongolian dentists, European Journal of Dental Education 2003 7 130-135.Tulinius, C. Holge-Hazleton, B. (2010). Continuing professional development for general practitioners supporting the development of professionalism, Medical Education 2010 44 412-420.Wilson, N.H.F. Jones, M.L. Pine, C. Saunders, W.P. Seymour, R.A. (2008). Meeting Report Looking forward educating tomorrows dental team, European Journal of Dental Education, 12 (2008) 176-199.Wiskott, A. H.W. Borgis, Serge. Somoness, M. (2000). A continuing education programme for general practitioners, European Journal of Dental Education 2000 4 57-64.

Kertas kerja seminar menangani

Kertas kerja seminar menanganiPendahuluanGejala sosial sudah menjadi semacam satu fenomena dalam dunia moden. Cendiakawan Barat sudah mula membezakan masalah sosial monkey pod kontemporari berbanding dengan zaman sebelumnya. Bahkan sudah adenosine deaminase kursus di universiti Barat yang bertajuk Contemporary Sosial Problems (Masalah Sosial Kontemporari). Ini menunjukkan bahawa terdapat semacam satu p periodlihan dan perubahan dalam masalah-masalah yang berkaitan dengan gejala sosial sama adenosine deaminase bentuknya, trend, punca dan implikasinya kepada sesebuah masyarakat dan negara. Gejala sosial pula menjadi semakin berkembang ruang lingkupnya. Gejala sosial menjadi semakin rencam dan pelbagai. Ia seperti duri dalam daging bagi masyarakat. Kita bersedih kerana ia banyak melibatkan generasi muda kita yang merupakan bakal pewaris kepimpinan negara.Rempuhan globalisasi negatif dan pengaruh modenisme memungkinkan masalah dan gejala sosial menjadi semakin kritikal ditambah dengan f aktor sikap, pembudayaan budaya berhibur yang menggalakkan percampuran bebas yang keterlaluan, kurangnya penekanan kepada aspek keutuhan kecemerlangan sahsiah dan kerohanian, kekeliruan pemahaman dalam aspek nilai (aksiologi), kerendahan jatidiri, kurang semangat patriotisme, kurangnya langkah-langkah pencegahan, penguatkuasaan undang-undang dan peraturan yang masih longgar dan kurangnya kesedaran diri, pengabaian tanggungjawab keibubapaan serta pengaruh rakan adalah di antara faktor mengapa gejala sosial menjadi semakin mengancam.Definisi Gejala SosialGejala sosial ataupun masalah sosial (social problem) adalah satu aktiviti atau perlakuan (perbuatan) yang membabitkan perlakuan atau tindakan negatif yang menjejaskan kredibiliti dan maruah diri, keluarga, komuniti, masyarakat, agama dan masyarakat, bertentangan dengan norma dan nilai ketimuran masyarakat, bertentangan dengan ajaran agama dan undang-undang negara, merugikan masyarakat dan negara, serta menyimpang daripada keluhuran d an kedaulatan undang-undang, peraturan dan ajaran agama.Di Malaysia, gejala sosial atau masalah sosial bolehlah dianggap sebagai satu fenomena yang tidak berkesudahan seandainya tiada langkah-langkah tegas dan drastik yang diambil untuk mengatasinya. Ada perlakuan gejala sosial yang tidak disifatkan sebagai jenayah seperti melepak dan membuang masa.Contoh-contoh Gejala Sosial Yang Berkaitan Dengan Agama IslamGejala atau masalah sosial yang berkaitan dengan tingkah laku sosial negatif dan menyimpang serta kesalahan keagamaan boleh dibahagikan kepadaberkaitan dengan tingkah laku negatif atau perlanggaran nilai Islamberkaitan dengan aqidahberkaitan dengan kemurnian agama atau institusi keagamaanberkaitan dengan ketatasusilaanDi antara gejala sosial ataupun jenayah (agama) yang berkaitan dengan aqidah ialah seperti melakukan perbuatan dengan apa cara sekalipun yang dikatakan berkaitan dengan ajaran Islam sedangkan ia bukanlah daripada ajaran Islam, pemujaan atau penyajian kepada selain daripada Allah s.w.t., mengaku sebagai bukan Islam, mengishtiharkan diri sebagai Nabi, Rasul, Wali ataupun Imam Mahdi, tidak percaya orangutangutang Islam sebagai orang Islam dan mengkafirkan orang Islam. Pengaruh gejala sosial ini boleh menjejaskan aqidah individu dan orang yang terpengaruh dengannya.Terdapat negeri yang membicarakan kes-kes di bawah Enakmen Jenayah Syariah2 seperti berikutbaring diriba atau celah kangkang pasanganmencium atau berkucupanberpeluk atau berpelukanmemasukkan tangan atau saling memasukkan ke dalam pakaian pasangan masing-masingIni adalah satu langkah yang bijak bagi membendung budaya mendekati zina. Kesalahan-kesalahan yang berkaitan keluhuran agama Islam dan ajarannya, contohnya adalah seperti menghina agama Islam atau menyebabkan ia dihina, mempersendakan agama Islam, merosakkan masjid atau surau, menghina pihak berkuasa agama, menyebarkan pendapat yang bertentangan dengan fatwa, mengajar agama tanpa tauliah, menyebarkan dokumen yang bertentangan de ngan syarak, berjudi, penggunaan yang berkaitan arak, tidak tunai solat Jumaat 3 kali berturut-turut tanpa sebab munasabah, enggan bayar zakat, sumbang mahram, aktiviti pelacuran, bertindak sebagai bapa ayam atau ibu ayam, persetubuhan luar nikah, persediaan persetubuhan luar nikah, persetubuhan sejenis, persetubuhan dengan binatang, khalwat, menyerupai lain jantina dalam pakaian.Perangkaan Jenayah dan Gejala Sosial di MalaysiaBagi tahun 1997 hingga 2003 di seluruh negara, telah tercatat statistik jenayah keganasan melibatkan rogol (sebanyak 9,878 kes), kecederaan kepada manusia (35,358 kes), samun bersenjata api (4124 kes), samun tanpa senjata api (73,031 kes), samun berkawan bersenjata api (7 kes), samun berkawan tanpa senjata api (10,948 kes), samun berkawan bersenjata api (453 kes), cubaan membunuh (407 kes) dan bunuh (3997 kes).3Jenayah harta benda bagi tahun 1997 hingga 2003 di seluruh negara pula mencatatkan curi motosikal (295,942 kes), curi kereta (46,979 kes), curi lori/ v an (25,990 kes), pecah rumah dan curi waktu malam (156,284 kes), pecah rumah dan curi waktu siang (55,902 kes) serta lain-lain jenis jenayah mencuri (307,974 kes). Kategori lain-lain jenayah mencuri daripada tahun 1997 hingga 1999 termasuk jenayah ragut.4 Bermula tahun 2000 hingga tahun 2003 sahaja, jenayah ragut berjumlah 59,888 kes.5Pihak Polis Diraja Malaysia telah menyelesaikan sebanyak 360,360 kes yang melibatkan jenayah keganasan dan hartabenda (jenayah indeks) bermula daripada tahun 1997 hingga tahun 2003.6 Pihak Polis patut diberikan pujian kerana berjaya menyelesaikan masalah jenayah ini. Walaupun demikian, perangkaan jenayah indeks cukup merisaukan kita. Apakah sebab-sebab berlakunya sedemikian banyak kejadian jenayah? Apakah masyarakat kita sudah lagi hilang nilai murni keagamaan yang mengawal diri dan perbuatan kita atau kurangnya kesedaran mengenai langkah-langkah pencegahan?Bagi jenayah bukan indeks, bermula tahun 1997 hingga bulan Ogos 2003 sebanyak 13, 588 kes pecah amanah jenayah telah berlaku, penipuan (27, 682 kes), pemalsuan (2,299 kes), wang palsu (661 kes), kad kredit (960 kes), jenayah siber (3,621 kes, bermula tahun 2000), hacking (penggodaman internet) (2 kes, bermula 2003), akta hakcipta (976 kes, bermula 2000), akta penapisan filem (4,968 kes, bermula tahun 2000), lain-lain agensi kerajaan (2,256 kes, bermula tahun 2000) dan lain-lain jenayah perdagangan (8959 kes).7Rampasan NarkotikDadah (penyalahgunaan) adalah musuh nombor satu negara. Kes-kes narkotik yang melibatkan rampasan oleh pihak Polis Diraja Malaysia menunjukkan peningkatan keberjayaan dari segi statistik. Namun statistik yang akan dipaparkan menunjukkan peningkatan aktiviti pengedaran dadah dan narkotik. Ubat batuk mencatatkan rampasan kuantiti terbanyak manakala dadah berbentuk pil (berbiji) terbanyak ialah pil psikotropi.Bermula daripada tahun 1998 hingga bulan Mac 2004 sebanyak 184.54kg heroin base telah dirampas di bawah Akta Dadah Berbahaya 1952, heroin no. 3 (1321. 18kg), heroin no. 4 (5kg), ganja (10,889.44kg), kokain (51.801kg), syabu (323.52kg), ectasy (734,805 biji), ectasy kg. (176.45 kg), ketamin (102.35kg), erimin 5 (1,165,043 biji), yaba (154,095 biji), black sesame (8500 biji), pil psikotropi (3,398,752 biji), ubat batuk (111,191.40 liter), morfin (0kg), candu mentah (233.97kg) dan candu masak (12,496kg).8Pil-pil mudah sorok seperti Erimin 5, Ectasy dan pil psikotropi cukup mudah diedarkan dan agak sukar dikesan oleh pihak berkuasa. Punca Gejala Sosial atau Masalah SosialDalam era globalisasi dan kepesatan teknologi maklumat, nilai-nilai Barat yang negatif dan bertentangan dengan Islam dengan senang dapat menular dan mempengaruhi umat Islam. Ditambah pula dengan lemahnya iman dan kekurangan kekuatan jatidiri, individu Islam dengan mudah akan terpikat dan terikut-ikut dengan godaan syaitan dan runtunan nafsu syahwat. Sikap yang memandang remeh kepada masalah besar seperti gejala sosial boleh mengundang padah. Budaya berhibur yang keter laluan (entertainment culture) dan budaya hedonisme (berseronok) yang merupakan di antara faktor kejatuhan tamadun Greek boleh meruntuhkan tamadun Melayu Islam.Kita mesti berasa risau dengan gejala sosial, takut-takut Allah akan menghancur binasakan kesemua kita. Firman Allah s.w.t.Yang bermaksudDan apabila sampai tempoh kami hendak membinasakan penduduk sesebuah negeri, kami perintahkan (lebih dahulu) orang-orang yang melampau dengan kemewahan antara mereka (supaya taat) lalu mereka menderhaka dan melakukan maksiat padanya, maka berhaklah negeri itu dibinasakan, lalu kami menghancurkannya sehancur-hancurnya.9Pelan bertindak dan strategi yang rapi serta tindakan yang berterusan perlu diambil dalam usaha untuk menangani fenomena gejala sosial di kalangan masyarakat. Kerajaan, pihak berwajib, pemimpin, masyarakat, guru dan pensyarah, ibu bapa dan setiap individu perlu memainkan peranan untuk menangani permasalahan ini.Ibu bapa yang tidak memantau dan mengambil berat perkembangan sosia l anak-anak adalah di antara punca utama mengapa remaja kita mudah terjebak dalam gejala sosial.10 Ibubapa yang terlalu mengikut kehendak anak-anak hingga dibiarkan bebas boleh menyebabkan anak berada di luar daripada kawalan dan bertindak di luar daripada batasan agama. Banyak gejala sosial yang berkait rapat dengan kurangnya pengawasan dan kawalan terhadap kehendak dan perbuatan anak-anak. Selepas ibubapa berusaha untuk kecemerlangan akademik dan sahsiah anak-anak, ibubapa perlulah berdoa dan bertawakkal serta berserah diri kepada Allah s.w.t.. Nabi Luth pernah berdoa untuk keluarganya. Firman Allah s.w.t.Nabi Lut berdoa) Wahai Tuhanku, selamatkanlah daku dan keluarga serta pengikut-pengikutku dari apa yang dilakukan oleh golongan (yang jahat) itu. Maka kami selamatkan dia dan keluarganya serta pengikut-pengikutnya semua.11Persoalan sikap anak-anak kita banyak berpunca daripada didikan keagamaan dan kerohanian yang tidak seimbang di antara tuntutan duniawi dan ukhrawi. Salah faham terhadap konsep kebebasan di kalangan anak-anak dan ibu bapa banyak mempengaruhi faktor kepada meruncingnya gejala sosial. Konsep kebebasan Barat perlulah digantikan dengan konsep kebebasan Islam. Ibubapa yang sayang kepada anak-anaknya adalah mereka yang menjaga, mendidik, mengasuh dan memberi pendidikan yang sewajarnya kepada anak-anak. Firman Allah s.w.t.(Limpah kurnia yang besar) itulah yang Allah gembirakan (dengannya) hamba-hambaNya yang beriman dan beramal soleh. Katakanlah (wahai Muhammad) Aku tidak meminta kepada kamu sebarang upah tentang ajaran Islam yang aku sampaikan itu, (yang aku minta) hanyalah kasih mesra (kamu terhadapku) disebabkan pertalian kerabat (yang menghubungkan daku dengan kamu supaya aku tidak disakiti). Dan sesiapa yang mengerjakan sesuatu perkara yang baik, Kami tambahi kebaikan baginya (dengan menggandakan pahala) kebaikannya itu. Sesungguhnya Allah Maha Pengampun, lagi sentiasa membalas dengan sebaik-baiknya (akan orang-orang yang bersyukur kepadaNya ).12Ibu bapa dan anak-anak yang tidak memahami tanggungjawab masing-masing adalah juga faktor kepada kemunculan gejala sosial. Ibubapa dan anak-anak yang terlalu individualistik dan materialistik terlupa akan tanggungjawab dan amanah yang ditanggung oleh mereka. Ingatlah kepada firman Allah s.w.t.Katakanlah (wahai Muhammad) Jika bapa-bapa kamu, dan anak-anak kamu, dan saudara-saudara kamu, dan isteri-isteri (atau suami-suami) kamu, dan kaum keluarga kamu, dan harta benda yang kamu usahakan, dan perniagaan yang kamu bimbang akan merosot, dan rumah-rumah tempat tinggal yang kamu sukai, (jika semuanya itu) menjadi perkara-perkara yang kamu cintai lebih daripada Allah dan RasulNya dan (daripada) berjihad untuk ugamaNya, maka tunggulah sehingga Allah mendatangkan keputusanNya (azab seksaNya) kerana Allah tidak akan memberi petunjuk kepada orang-orang yang fasik (derhaka).13Pendidikan keagamaan kepada anak-anak harus ditekankan pada peringkat awalan lagi dan dijalankan pemantauan ke atas tingkah laku dan akhlak anak-anak. Ibubapa mempunyai peranan besar dalam membendung gejala sosial di peringkat keluarga. Pendidikan aqidah adalah di antara perkara yang mesti diutamakan sepertimana nasihat Luqman Al-Hakim kepada anaknya. Firman Allah s.w.t.Yang bermaksudKetikamana Luqman berkata kepada anaknya sambil berpesan, wahai anakku janganlah engkau mempersekutukan Allah (dengan sesuatu yang lain) kerana sesungguhnya perbuatan syirik itu merupakan kezaliman yang sangat besar. Dan Kami wajibkan manusia berbuat baik kepada ibubapanya ibunya telah mengandungnya dengan kelemahan demi kelemahan (dari awal mengandung hingga akhir menyusukannya), dan tempoh menceraikan susunya ialah dalam masa dua tahun (dengan yang demikian) bersyukurlah kepadaKu dan kepada kedua ibubapamu dan (ingatlah), kepada Akulah jua tempat kembali (untuk menerima balasan).14Anak-anak mestilah diajar dan membiasakan diri bersembahyang kerana solat itu dapat mencegah daripada perbuatan keji dan mungkar. Semba hyang adalah tiang agama. Orang yang tidak bersembahyang meruntuhkan agama. Pokoknya sembahyang itu akan dapat mencegah seseorang daripada terlibat dengan gejala sosial. Jika telah bersembahyangpun masih lagi terlibat dengan gejala sosial, maka seseorang perlu bermuhasabah dan memperbaiki sembahyangnya. Firman Allah s.w.t.yang bermaksudDan perintahkanlah keluargamu serta umatmu mengerjakan sembahyang, dan hendaklah engkau tekun bersabar menunaikannya. Kami tidak meminta rezeki kepadamu, (bahkan) Kamilah yang memberi rezeki kepadamu. Dan (ingatlah) kesudahan yang baik adalah bagi orang-orang yang bertaqwa.15Sabda Nabi Muhammad s.a.w.Bermaksud Serulah anak-anak kamu bersembahyang apabila mereka mencapai umur tujuh tahun dan pukullah mereka (dengan tujuan mendidik) apabila mereka mencecah umur sepuluh tahun.16Konflik, keretakan dan krisis rumahtangga boleh menyebabkan anak-anak menjadi mangsa. Keluarga yang tidak harmoni dan tidak berpegang teguh kepada agama boleh menjadi penyumbang k epada peningkatan kadar gejala sosial. Anak-anak yang tiada tempat mengadu dan bergantung akan bertindak sendiri dan mencari jalan keluar daripada sesuatu masalah dengan tidak menimbang-nimbang dengan sewajarnya. Perselisihan faham antara anak dengan ibu bapa ataupun sesama ibu dan bapa juga menyumbang kepada masalah gejala sosial kerana anak-anak akan suborder Lari daripada rumah dan mencari orang yang boleh diluahkan perasaan. Kadang-kadang anak-anak akan mencari jalan keluar yang mudah untuk menyelesaikan masalah dengan mengambil dadah, arak dan seumpamanya.17Perselisihan faham anak dengan ibubapa adalah antara sebab utama kenapa anak lari daripada rumah dan kemudiannya akan timbul masalah-masalah lain yang berkaitan. Keluarga yang selalu berlaku perselisihan faham akan mengundang masalah yang lebih kritikal. Ibu bapa yang selalu bergaduh di hadapan anak-anak akan memberikan contoh yang negatif kepada anak-anak.18 Penolakan yang tidak berhikmah akan teman lelaki anak-anak adalah di antara faktor kenapa anak-anak perempuan lari daripada rumah dan seterusnya mengambil tindakan yang melulu. Adalah elok diperbincangkan di peringkat keluarga dari hati ke hati sekiranya anak-anak sudah mempunyai kemampuan, persediaan dan kehendak untuk berumahtangga. Proses globalisasi negatif telah merobah nilai dan budaya hidup umat Islam. Kebebasan yang keterlaluan yang diberikan kepada anak-anak muda kita telah disalahgunakan. Hiburan terlalu dipentingkan dan dibudayakan hingga hilangnya pengagungan terhadap budaya pembelajaran (learning culture) dan budaya ilmu (knowledge culture). Anak-anak muda sanggup mencari wang berpuluh ringgit untuk berhibur, akan tetapi berapa ramai yang sanggup menghabiskan wang untuk tujuan pengajian dan pembelajaran?Ada tanda-tanda kehendak masyarakat Islam kepada pendidikan Islam terutamanya peningkatan jumlah institusi pendidikan Islam. Ini adalah satu titik peralihan yang memberangsangkan. Alangkah baiknya seandainya ruh dan semangat daripada t arbiyyah dan tadib itu menyerap dalam diri remaja kita. Kekuatan jati diri dengan nilai-nilai murni keagamaan, keimanan dan ketaqwaan boleh menjadi benteng kepada para remaja dan masyarakat kita daripada terjebak daripada gejala-gejala yang tidak sihat. Konsep ihsan (Bahawa kamu menyembah Allah seolah-olah Allah melihat kamu, seandainya kamu tidak melihat Allah, akan tetapi Allah melihat kamu) adalah manifestasi daripada kekuatan jatidiri yang mampu menangkis ancaman gejala sosial.Kerapuhan dan keruntuhan institusi kekeluargaan banyak menyumbang kepada kejadian gejala sosial yang berlaku.Kurangnya pengetahuan tentang ilmu keibubapaan dan psikologi serta pengabaian tanggungjawab keibubapaan juga menyumbang kepada kemunculan gejala sosial. Hambatan dan tumpuan kepada materialistik hingga mengabaikan perhatian, kawalan, pemantauan dan pendidikan terhadap anak-anak kerap menyumbang kepada meningkatnya gejala sosial di kalangan remaja. Keretakan hubungan suami isteri dan kerenggangan ibu bapa dengan anak-anak juga turut menyumbang kepada peningkatan jumlah remaja yang terlibat dengan gejala-gejala negatif.Budaya Dekati ZinaAllah s.w.t. telah mengetahui tentang perbuatan-perbuatan yang boleh menjurus ke arah berlakunya zina. Sebab itu Allah s.w.t. mengharamkan budaya dekati zina. Firman Allah s.w.t.Dan janganlah kamu menghampiri zina, sesungguhnya zina itu adalah satu perbuatan yang keji dan satu jalan yang jahat (yang membawa kerosakan).19Hukuman terhadap zina walaupun kelihatan berat, sebenarnya ia banyak mengandungi unsur pencegahan dan pengajaran untuk yang terlibat dan kesemua anggota masyarakat. Firman Allah s.w.t.Perempuan yang berzina dan lelaki yang berzina, hendaklah kamu sebat tiap-tiap seorang dari keduanya seratus kali sebat dan janganlah kamu dipengaruhi oleh perasaan belas kasihan terhadap keduanya dalam menjalankan hukum ugama Allah, jika benar kamu beriman kepada Allah dan hari akhirat dan hendaklah disaksikan hukuman seksa yang dikenakan kepada mer eka itu oleh sekumpulan dari orang-orang yang beriman.20Mengatasi dan Menangani Gejala Sosial Tanggungjawab BersamaPembenterasan gejala sosial adalah tanggungjawab semua pihak dan bukan sahaja kerajaan. Komitmen semua pihak diperlukan bagi mengwujudkan satu tindakan bersepadu sesama agensi-agensi kerajaan dan masyarakat keseluruhannya. Janganlah ada sikap memandang ringan mengenai perkara ini.Gejala sosial ibarat penyakit, setiap penyakit ada penawarnya. Rasulullah s.a.w telah bersabda yang bermaksud Bahawa Allah telah menurunkan penyakit dan ubat dan dijadikan kepada setiap penyakit ada ubatnya, berubatlah tetapi jangan berubat dengan benda-benda yang haram. (Riwayat Abu Daud)Pengenalpastian Masalah Dan Penubuhan Jawatankuasa Task ForceMengenalpasti masalah merupakan asas dalam penyelesaian masalah. Perlu diadakan satu kajian mendalam mengenai gejala sosial, punca-punca dan implikasi yang timbul daripadanya terhadap agama, bangsa dan negara. Satu jawatankuasa ad-hoc boleh ditubuhka n untuk memulakan dan menggerakkan usaha murni ini. Kajian ini boleh mengumpulkan maklumat yang sedia ada di Institusi Pengajian Tinggi Awam, Polis Diraja Malaysia, Jabatan Agama, kementerian ataupun agensi-agensi kerajaan. Kombinasi ini memungkinkan satu Pelan Tindakan yang komprehensif bagi menangani gejala dan masalah sosial. Dengan adanya data dan statistik, pengenalpastian masalah akan dapat menjejaki akar umbi masalah dan penyelesaian masalah dapat dilakukan segera.Dicadangkan agar ditubuhkan satu jawatankuasa task embrace daripada gabungan pelbagai agensi, kementerian, badan berkanun, NGO dan ahli akademik untuk tindakan pembenterasan yang lebih bersepadu dan komprehensif. Kadang-kadang tiada keseragaman dan pengelolaan yang jitu dalam menangani isu gejala sosial.Program Khidmat Negara dan Sukarelawan Al-Falah YADIM boleh dijadikan sebagai wadah untuk menampilkan juga pembentukan dan kemantapan sahsiah, emosi, mental dan fizikal agar seimbang dengan tuntutan rohani, agama da n jasmani di samping menanam sikap dan semangat patriotisme, nasionalisme dan jatidiri.Signifikan PendidikanStrategi pendidikan secara dasarnya boleh menjadi asas untuk pembentukan akhlak generasi kita dan menyediakan suatu foundasi untuk pembentukan generasi beriman dan bertaqwa.Perlu dinilai semula kurikulum pendidikan Islam daripada peringkat rendah ke menengah dan tinggi dengan memasukkan elemen penyedaran mengenai masalah sosial yang menggugat agama, bangsa dan negara. Pembinaan kekuatan emosi, psikologi, keagamaan dan jati diri yang utuh mampu menjadi benteng daripada terjebak ke dalam kancah gejala sosial.Pengharmonian PersekitaranSejauh mana dan selama mana seseorang Muslim dapat bertahan seandainya persekitaran itu sendiri semacam mengundang atau mempengaruhi seseorang individu itu untuk melakukan tindakan salah laku ataupun jenayah? Persekitaran yang kondusif dan bebas daripada ancaman gejala sosial dan maksiat perlu dibanteras selari dengan usaha pemantapan aqidah, iman d an taqwa. Jika tidak, usaha kita menangani gejala sosial ibarat orang yang menebas lalang, akan tetapi akar umbinya dibiarkan sahaja tumbuh dalam tanah. Akibatnya, lalang yang ditebas akan tumbuh semula seminggu kemudiannya. Maka perlulah diwujudkan persekitaran yang kondusif dan sifar-maksiat.Ibubapa Pembentuk Sahsiah dan Peribadi Anak-anakIbubapa yang sebenarnya harus memainkan peranan awal dan memantau pendidikan anak-anak. Dalam Islam, anak-anak itu dilahirkan dalam keadaan suci bersih atas dasar fitrahnya. Penentuan dan hala tuju pegangan aqidah dan keberagamaan anak-anak itu ditentukan oleh hasil pendidikan yang diberikan oleh ibu bapa. Proses pendidikan pula bermula di rumah. Ibubapalah yang paling bertanggungjawab untuk membesarkan anak dengan tradisi keislaman di samping kecemerlangan akademik dan spirituil.Pengukuhan Agensi Penguatkuasaan dan Penggubalan Undang-undangPelaksana dan penguatkuasaan undang-undang harus diteliti dan dipermantapkan semula. Agensi-agensi yang ter libat dengan aspek pelaksanaan, penguatkuasaan dan pemantauan harus memainkan peranan yang proaktif dan berterusan. Tindakan penguatkuasaan yang bermusim atau mengikut kemunculan isu tidak dapat memberi kesan yang positif yang berpanjangan. Apa yang perlu ialah tindakan pencegahan dan penguatkuasaan yang berterusan dan jangkaan masalah dan gejala sosial yang akan muncul bersama plan strategik jangka masa pendek dan jangka masa panjang. Untuk itu, penambahan anggota, latihan, kepakaran dan motivasi perlulah juga dititikberatkan. Unsur undang-undang yang bukan sahaja bersifat menghukum tetapi juga mencegah, mendidik dan memberi pengajaran kepada yang lain haruslah dipraktikkan.Penggubal undang-undang perlulah peka dengan kompleksiti dan isu gejala sosial yang berkembang dengan zaman. Undang-undang perlu diperketatkan dari masa ke semasa untuk mengelakkan sesuatu undang-undang itu dianggap tidak lagi mampu menangani atau mencegah masalah.Pengharaman pusat-pusat dan arked-arked permaina n video adalah langkah menggalakkan dan proaktif oleh pihak kerajaan. Adalah diharapkan pusat atau kafe siber tidak lagi menempatkan computer yang boleh melibatkan permainan-permainan komputer (computer games) yang berunsur ganas, kejam dan lucah. Pihak Berkuasa Tempatan seperti Majlis Bandaran boleh memainkan peranan yang lebih proaktif dalam soal ini.Usaha yang lebih keras diperlukan demi untuk membasmi pelacuran. Kegiatan pelacuran yang bertopengkan peranan GRO (Guest Relationship Officer, Pegawai Perhubungan Pelanggan) di pusat-pusat hiburan (contohnya pusat karaoke) perlulah dibenteras segera. Rumah-rumah tumpangan dan hotel yang membenarkan pasangan yang bukan mahram mendudukinya perlulah dipantau dan diambil tindakan. Pusat-pusat hiburan yang membenarkan aktiviti dan budaya dekati zina, kebenaran remaja bawah umur memasukinya, penyediaan alkohol, dan dibuka melebihi waktu sebenar yang dibenarkan perlulah disita. Kerjasama pihak berkuasa telephone line dan Tenaga Nasional ser ta polis dan Majlis Bandaran diperlukan untuk tujuan penyitaan. Potong sahaja bekalan air dan elektrik sekiranya mereka masih engkar perintah selepas diberikan amaran keras. Di pusat-pusat hiburan juga kebiasaannya kegiatan pengambilan pil narkotik berleluasa dan gejala gengsterismeserta kongsi gelap bermaharajalela.Penguatkuasaan undang-undang yang lebih tegas perlu diberikan kepada langkah-langkah pencegahan dan penyedaran. Penguatkuasaan dan pencegahan perlu diberikan dengan serius. Pihak penguatkuasaan Majlis Bandaran dan Jabatan Agama dan lain-lain agensi boleh diberi kuasa yang lebih. Usaha yang dijalankan dalam pembenterasan gejala sosial perlulah berterusan, kerap dan berkeseimbangan. Serbuan ke pusat hiburan, karaoke dan disko serta tempat tumbuh dan berkembangnya gejala sosial dan budaya dekati zina perlu lebih kerap dilakukan. Majlis Fatwa Kebangsaan telahpun mengisytiharkan aktiviti perjudian melalui SMS adalah haram disisi agama Islam kerana unsur penipuan. Maka segala aktiviti judi mengandungi unsur penipuan, maka ia tidak patut dibenarkan.Perlu ada tindakan tegas terhadap budaya pergaulan bebas, melepak dan membuang masa. Pergaulan bebas tanpa kawalan akan mudah terdorong kepada budaya dekati zina. Justeru, ibubapa boleh memainkan peranan memantau hubungan sosial anak-anak terutamanya pada peringkat remaja. Anak-anak kita juga perlukan perubahan sikap dan mentaliti. Janganlah terlalu terikut-ikut dengan cara pergaulan rakan-rakan yang menyimpang daripada kehendak agama. Majlis-majlis perbandaran dan agensi yang berkaitan boleh diberikan kuasa yang lebih untuk menangkap, menyaman dan memberikan khidmat penasihatan, bimbingan dan kaunseling kepada mereka yang terlibat dalam soal berpacaran atau berdua-duaan tanpa mahram. Terdapat Enakmen Jenayah Syariah Negeri yang memberi kuasa kepada pegawai penguatkuasa untuk memberikan surat amaran serta mengarahkan menghadiri kaunseling di pejabat-pejabat agama bagi pasangan-pasangan yang terlibat dalam salah laku-salah laku agama seperti duduk merangkul pasangan, duduk celah riba pasangan atau berjalan sambil merangkul pasangan yang bukan mahram. Terdapat juga Enakmen Jenayah Syariah Negeri (Selangor) yang memberi kuasa kepada pegawai penguatkuasa untuk manasihati dan mengarahkan pasangan yang bukan mahram beredar seperti kesalahan berjalan dengan tangan berada di bahu pasangan, saling suap menyuap, berpegangan tangan sambil duduk rapat-rapat, bergurau senda sehingga berlakunya sentuhan, duduk rapat-rapat dan berjalan berpegangan tangan. Peruntukan undang-undang sebegini adalah baik untuk mencegah budaya berpacaran dan budaya dekati zina dan sepatutnya diperluaskan di setiap negeri bersekali dengan penguatkuasaan yang berterusan dan intensif. Harus diingat penguatkuasaan ini bukan tertentu pada waktu malam sahaja bahkan waktu siang juga.Usaha pencegahan yang berunsur pendidikan perlu disebarkan melalui berbagai medium, media massa dan media eletronik.Strategi Pembangunan Manusia dan Fi zikalPemantapan aqidah dan akhlak perlu diberikan perhatian serius. Di samping itu kecemerlangan akademik anak-anak tidak diabaikan. Aktiviti rekreasi, masa senggang dan ko-kurikulum perlu diberikan perhatian oleh para remaja dan ibubapa. Kerajaan perlu mengwujudkan lebih banyak kemudahan sukan dan aktiviti waktu senggang untuk masyarakat untuk mengalihkan perhatian anggota muda masyarakat kepada aktiviti masa lapang yang bermanafaat dan berfaedah. Anak-anak perlu diajar dan selalu diperingatkan menunaikan titah perintah Allah s.w.t. dan meninggalkan laranganNya.Kita perlu melahirkan generasi yang takutkan Allah ketika bersendirian dan ketika berasa di khalayak ramai. Rasulullah s.a.w bersabda, maksudnyaTiga perkara yang menyelamatkan , iaitu takut pada Allah ketika bersendirian dan di khalayak ramai, berlaku adil pada ketika suka dan marah, berjimat cermat ketika susah dan senang, dan tiga perkara yang membinasakan iaitu mengikut hawa nafsu, terlampau bakhil dan kagum seseorang den gan dirinya sendiri.Pihak berwajib perlu melihat keseimbangan kemajuan dan pembangunan insan dalam aspek-aspek pembangunan rohani, jasmani, emosi, fizikal, mental dan spirituil.Pemahaman Konsep Sebaik-baik Ummah Dan al-Amr bi al-Maruf wa al-Nahy an al-Munkar (Menyuruh Berbuat Kebaikan dan Mencegah Kemungkaran)Kesedaran dan praktik ini perlu ada pada setiap individu, anggota masyarakat dan juga pihak berkuasa. Masyarakat haruslah mempunyai sensitiviti dan kepekaan terhadap hal ehwal yang berlaku di sekeliling mereka. Sensitiviti dan kepekaan ini dijelmakan pula dalam diri sendiri, rumah tangga dan keluarga. Elakkan sikap mementingkan diri sendiri. Konsep ini merupakan payung kepada tindakan, perbuatan dan perlakuan individu. Firman Allah s.w.t.Yang bermaksudKamu (wahai umat Muhammad) adalah sebaik-baik umat yang dilahirkan bagi (faedah) umat manusia, (kerana) kamu menyuruh berbuat segala perkara yang baik dan melarang daripada segala perkara yang salah (buruk dan keji), serta kamu pu la beriman kepada Allah (dengan sebenar-benar iman).21Kesedaran dan Tanggungjawab MasyarakatUntuk melakukan usaha pencegahan dan pembenterasan gejala sosial, peranan yang dimainkan oleh ketua dan kelompok masyarakat adalah di antara perkara utama. Semangat bekerjasama dan tolong menolong (esprit de corp) antara sesama ahli komuniti patut diwujudkan dalam usaha menegakkan kebenaran dan ketaqwaan serta mencegah kemungkaran. Rasa, sikap, tindakan dan semangat bertanggung jawab bersama harus dipupuk untuk mengwujudkan suasana sifar-maksiat (sekiranya memungkinkan) sama ada di peringkat kampung, taman perumahan, daerah, wilayah dan sebagainya. Usaha ini boleh digerakkan dengan kerjasama agensi-agensi kerajaan dan penguatkuasaan, ibu bapa, guru, individu, masyarakat dan sebagainya. Sabda Nabi Muhammad s.a.w.Yang bermaksudSeseorang mukmin bagi mukmin yang lain ibarat sebuah binaan, saling sokong menyokong di antara satu sama lain dan Rasulallah s.a.w. mengisyaratkan dengan menyilangkan ant ara jari jemari baginda.22Tindakan menangani gejala sosial mestilah disegerakan dengan kapasiti dan kemampuan yang ada. Agensi-agensi kerajaan dan semua pihak boleh berpadu tenaga bekerjasama (cross-departmental cooperation) membenteras masalah ini. Kerajaan, agensi-agensi pelaksanaan dan penguatkuasaan undang-undang, pihak berwajib, guru dan pensyarah, pakar dalam bidang berkaitan dan penyelidik, ketua masyarakat dan masyarakat serta ibu bapa, masing-masing mempunyai peranan yang tersendiri.Pusat Pembangunan dan Kemajuan SosialMasjid-masjid boleh dijadikan sebagai tempat untuk membendung gejala sosial. Khutbah Jumaat adalah wadah yang baik untuk menyampaikan mesej pencegahan gejala sosial. Kempen-kempen mengenai kesedaran gejala sosial boleh diketengahkan sama ada melalui masjid, jawatankuasa taman perumahan, Jawatan Kuasa Keselamatan dan Kemajuan Kampong dan seumpamanya. Imam, Bilal, Nazir, AJK masjid, AJK JKKK, ketua kampong dan lain-lain boleh memainkan peranan proaktif untuk me ngatasi masalah gejala sosial. Perangkaan gejala sosial boleh dikumpulkan di peringkat bawah untuk mengetahui jumlah sebenar sebelum langkah-langkah seterusnya diambil. Maka dicadangkan agar diwujudkan pusat-pusat pembangunan dan kemajuan sosial di ma

Government and the Central Bank Economic Recession Responses

Government and the Central Bank Economic break ResponsesDiscuss how the regimen and the commutation shore should respond to an scotch retardent and a recessionAt the end of year 2008, economic experts suggested that the economy whitethorn be led to -or already in- a recession when economic offshoot was decelerating. The official definition of a recession is cardinal successive chamberpotton with a decline in gross domestic product (gross domestic product). However, the interior(a) Bureau of Economic Research (NBER) identifies that a recession as a significant decline in economic activity spread crossways the economy, lasting to a greater extent than than than a few months based on a number of economic indicators, with an emphasis on trends in employment and income. It doesnt accommodate itself to use the technical definition of two quarters of negative gross domestic product growth because it is only assessed quarterly and it is subject to revisions. By the time GDP growth is negative for two quarters, the recession is already well happening. However, an economic downturn is defined less strict. For instance, we were in an economic downturn eventide with positive growth because the economic growth number was slowing down, abide harms were falling, unemployment rates were increasing and people could see the business cycle that move from a boom period to bust. To respond to an economic slowdown and recession, presidential term and central bank should take away active roles in resolving economic issues through and through and through the use of two expansionary policies fiscal indemnity and financial policy. fleck the economy is non officially in a recession, at that place be signs that economic activity is slowing. According to CRS Report for Congress, 2008, economic growth in the United States was negative in the fourth quarter of 2007 after two strong quarters, but turned positive in the first and befriend quarters of 2008. Accordi ng to one data series (graphs), employment skin in every month of 2008. The unemployment rate, which rose slightly during the last half of 2007, declined in January and February of 2008, but began rising in March and by sublime stood at 6.1%. The continuing financial turmoil is also cause for concern. Forecasters, mend projecting slower growth in 2008, remain uncertain virtually the likelihood of a recession. If financial market confidence is not restored and closed-door market spreads remain elevated, the broader economy could slow due to difficulties in funding consumer durables, business investment, college education, and other big ticket items.When the economy is down turning, economist believe the central bank should place more emphasis on short-term monetary policy as it takes fewer time to appliance and its decisions to significantly decrease interest rates, and natural market adjustment, along with the already enacted stimulus, would be enough to avoid recession. Wh en there is a massive interpolation in the financial markets, the transmission of money can be moved(p) into the financial sector and ultimately into the broader economy, where an important expansion of credit could significantly raise heart and soul supplicate. It is said to emphasise more on monetary policy than fiscal policy because there be lags before a policy change affects spend. Therefore, stimulus could be delivered after the economy has already entered a recession or a recession has already ended. First, there is a legislative process lag that applies to all policy proposals a stimulus package cannot take order until bills be passed by the mob and Senate, two chambers can reconcile differences between their bills, and the President signs the bill. some(prenominal) bills get delayed at some step in this process. As seen in Table 8, many past stimulus bills have not become law until a recession was already underway or finished.Is additional fiscal stimulus needed during the economy slowdown? It depends on the current state of the economy. Fiscal policy temporarily stimulates the economy through an maturation in the budget deficit. Fiscal stimulus can take the form of higher organisation spending (direct spending or carry payments) or tax reductions, but normally it can boost spending only through a larger budget deficit. A deficit-financed increment in government spending directly boosts spending by get to finance higher government spending or transfer payments to households. A deficit-financed tax slicing indirectly boosts spending if the recipient uses the tax cut to affix his spending. Economists usually agree that spending proposals are somewhat more stimulative than tax cuts since part of a tax cut depart be saved by the recipients. The most important determinant of the effect on the economy is its size.Economic performance can be illustrated through shifting in aggregate demand and aggregate supply curves. heart and soul supp ly and demand are shown in the graph below. If consumer confidence in the economy falls and people reduce their spending, aggregate demand allow for fall, reducing real output and prices and possibly dropping the country into a recession (figure1).As the American economy slid into recession in 1929, economists relied on the Classical Theory of economics, which promised that the economy would self-correct if government did not interfere. But as the recession deepened into the Great Depression and no correction occurred, economists realized that a revision in theory would be necessary. John Maynard Keynes developed Keynesian Theory, which called for government intervention to correct economic instability. As fiscal policy is the use of government spending and taxes to stabilize the economy, Keynes recommends that parliament should sum up government spending in order to prime the pump of the economy during periods of recession. At the same time, he calls for tax decreases in recessio nary times, to increase consumers useable income with which they can buy more products. Through both methods of fiscal policy, the increase in aggregate demand brought about by such actions leads firms to increase production, hire workers, and increase household incomes to enable them to buy more. While both tools are effective, Keynes advocated change in government spending as the more effective fiscal policy tool, because any change in government spending has a direct effect on aggregate demand. However, if taxes are reduced, consumers most likely will not spend all of their increase in disposable income they are likely to save some of it. Referring to the graph, a rise in government spending G or a decline in autonomous taxes will cause the aggregate demand AD shift to the right, thus increasing both the equilibrium take of real GDP, Q*, and the equilibrium price level P*.When economy is rivulet into recession, central bank is one of the agencies responsible to influence the d emand, supply and hence, price of money and credit in order to keep production, prices, and employment stable. To do this, the central bank uses three tools open market trading operations, the force out rate and moderate requirements. In order to bring the economy out of recession, central bank will lower the reserve requirements. Due to the act, section banks are required to keep less money, and so more money can be put into circulation through expanding their loans to firms and people. Furthermore, with the use of its open market operations for buying government securities, the central bank pays for these securities by crediting the reserve accounts of its member banks involved with the sale. With more money in these reserve accounts, banks have more money to lend, interest rates may fall, and consumer and business spending may increase, encouraging economic expansion. The discount rate is serves as an indicator to reclusive bankers of the intentions of the central bank to en large the money supply. So a get down discount rate which is announced by the central bank encourages more banks to borrow from the reserve banks. According to the graph below, a central bank open market purchase of securities, a fall in the discount rate or a decrease in the required reserve ratio will raise the money supply, thereby increasing aggregate demand and the equilibrium level of real GDP, Q*, and the equilibrium price level, P*.

The Achievements Or Successes Of Both Eu And Iasc Iasb Accounting Essay

The Achievements Or Successes Of two Eu And Iasc Iasb news report system of rules EssayIntroductionGrowth in foreign trade has been on the increase everywhere the years necessitating several organisations to be involved in the efforts to harmonise explanation system coiffures either region everyy or unwrapside(a)ly. Among those, leading in this effort were the atomic number 63an coalescency (EU) and world(prenominal) Accounting Standards Board (IASB) (formerly International Accounting Standards Committee, IASC).This essay will look at background and harmonisation subr kayoedine of the two organisations and evaluate their compassments to date. It is considered that harmonisation perhaps defined as a means by which differences are decreased hence harmonisation of financial practices will be regarded as the cognitive process by which the differences in story practices across countries are reduced at long last resulting in a set that is comparable (Nobes and Parker, 2010).Background and ObjectivesThe atomic number 63an Union (EU) is an economic and political union of 27 member countries located in Europe. The EU was established on 1 January 1958 following the Treaty of expectant of Italy 1957 (Nobes and Parker, 2010). The design of Treaty had established rules to encourage free movement of persons, products and services, and crown. This plaque drives the needs of harmonization of report and financial reporting.Thus, the most all-important(a) objective of EU is to create a leafy vegetable market for the member countries. supply bill standards are required regionally in all move of EU to encourage the flow of capital, enhance the protection of the shareholders and other stakeholders, and increase the reliability and comparability of companies financial instruction. The EU shows a component part to regionally harmonizing chronicle practices by established Directives and Regulations which are the two main instruments to check com pany law and accounting standards (Nobes and Parker, 2010).As as an economic and political union, the EU have issued and established many directives to harmonize accounting practice in regional term. However, in foreign scope, the IASC is one of bodies are effecting on harmonization of accounting rules and disclosure and it reported a number of outside(a) standards (Nobes and Parker 2010).IASC was machinateed in June 1973, and the Board of IASC was constituted simultaneously by main accountancy bodies in nine different countries much(prenominal) as Canada, France, Germany, UK, and USA and so forth The IASC was established to harmonize supranational accounting standards. IASC has received board arena of prevail for its effort to harmonize international accounting, which has been considered as leading major power to harmonization (Larson, 1999). The harmonization of accounting is also documentationed by IOSCO (International nerve of Securities Commissions), large everyday accounting firms, trading unions and most national public accountancy bodies. The basic objective of IASC is considered as publishing accounting standards to be observed in the financial statement preparation and encourage their credenza and observance orbiculately (Nobes and Parker, 2010). In 2001, the IASC restructured and renamed to the IASB. The new cheek has shown new to a greater extent(prenominal) comprehensive objectives canvasd to the IASC. To be able to understand the objectives of IASB, the abstract frameworks should be explained. The IASCs conceptual framework embroild the objectives and the qualitative characteristics. The following table 1 shows the minute objectives of IASB under the IFRS Foundation temper.Table IASBs objectivesIASBs ObjectivesTo develop high timberland and perceivable international accounting standards to guide high quality, transparent and comparable knowledge in financial reporting. Thus accounting standards will help the world(preno minal) capital market participants and other users decision making.To encourage the use and fuddled application of standardsTo fulfill the (a) and (b), and take account the gratify of small, medium size entities and appear economic account appropriately.Give high quality solutions round convergence of national and International accounting standards.Source IFRS Foundation Constitution (ias.com, 2010).The qualitative characteristics of financial statements do by IASC followed the FASB. In stray to picture the risk, the accounting information must include all these three characteristics relevance, reliability and comparability.The motives of harmonizing accounting practices by these organizationsOne is tempted to consider harmonisation objective as having shifted from reducing differences to advance out with a standard or lay for uniformity. The motives of the two most influential international bodies involved in the process of harmonisation of the different national accounti ng systems, thitherfore (as stated on their web sites), seems to suggest that they aim to develop or create a single set of high quality, understandable and enforceable world(prenominal) accounting standards, (Elliott and Elliott, 2009). It is more of standardization than harmonization as it is less flexible. This therefore raises scruple as to the true purpose of their efforts especially when we consider their respective menses compositions, history, their headquarters and the majority of stakeholders who are likely to benefit. Perera (1989) as quoted in Deegan and Unerman (2006) argued that the accounting standards themselves tend to reflect the circumstances and patterns of thinking of the representatives that makes the committees. Already, IASB seems to have noted standardized criticism and Nobes and Parker (2010) states that the trustees will gradually increase the Board membership to include members from Europe, North America, Asia/Oceania, Africa and South America by 2012 .Similar concerns were once echoed by Gray, et al (1981) while commenting on the proposal to introduce standards specifically for MNCs and the interrogative sentence seems to be still valid. He submitted that the term standard could be utilize broadly to mean a set of statements which may include commendation to disclosure or measurement issues for the benefit of Multinational Companies. He found such statements to have a different meaning from that intended to achieve strict uniformity to those capable of more flexible interpretation from those derived from statutory authority, to those which are effectively advisory. However, he relented that the fact that they exist as guideposts or criteria against which MNCs accountability is assessed, qualified such statements to be described as standards.Whittington (2005) stated that the motivation for the creation of the IASC was due to the need for a common international language of accounting to serve capital markets. He highlighted t hat a common set of accounting standards increased the comparability of companies in different countries and facilitated the thriving consolidation of free radical of companies based in different countries. Although IASB sets standards after windup scrutiny from different national standard setters, it is evident that it is involved more with convergence than harmonisation. This may in a way also support the sentiments expressed by UK finance directors during a survey that IFRSs undermined UK (and obviously of all other countries) reporting integrity, (Elliott and Elliott, 2009). Countries still need to maintain their national rob as they exhibit substantial economic and cultural differences.On other hand, it is important to note that we now have more of a global economy hence the development of international standards makes it easier to raise cross-b nightclub finance and to compare performance of companies by users who include prospective investors, (Elliott and Elliott, 2009) . To summary, Epstein and Mirza (2001) and Choi et al.(2002) gave reasons for the harmonization process of accounting practices in the preparers and user perspectives, they stated that harmonization created huge advantages as listed in the following tablesTable Advantages of harmonizationPreparersUsersBetter comparison between group company and subsidiaries in preparing consolidation of financial statementHigher quality and comparable information among companies to decision making andBetter communications in internal reporting systemReduce the risk for financial institutionsMNCs do not have to change their statements to conform to each countrys rules when listing on exchange memoryLead to a well-developed and good functioning capital market, and its a pre-condition for a good economy and developmentProcess of harmonization on IASC/IASB and EUThe IASC and its successor are considered to be the most favored body that evolved in harmonization of accounting practices (Nobes and Parke r, 2010). The harmonization efforts of IASC can be classified in three mannikins. Simultaneously, the IOSCO and IFAC have supported to the IASC/IASB and EU.First phase 1973 to 1988This period of time is called the first stage of development of IASC. During this period, the IASC set up most of its standards which covered major accounting topics like accounting for stemma (Epstein and Mirza, 2001). IASC focused on achieving compatibility between the existing standards and IAS and giving a lowest-common denominator cash advance cross the countries. At the same time, the strategy of IASC allowed multiple methods that used in various countries. IOSCO accepted that IASs for financial statement of foreign companies that listed in their stock exchange market (Larson, 2011). Additionally, the IFAC was founded in 1983 to develop the areas which were uncovered by the IASC, such as auditing and management accounting (Nobes and Parker, 2010). The following table shows the detail information o f processTable Harmonization Process from 1973 to 1988Harmonization Process 1973-1988 scope1973The IASC was founded.1976The Economic Cooperation and Development published an announcement on investment in MNCs to develop guidelines on disclosure of information (Choi et al., 2002)1977A Report to the highest degree IASs for transitional corporations was issued by an expert group of United Nations (Choi et al., 2002).1981In order to set IAS widely, the IASC had forums with other organizations.1983Foundation of IFAC helped IASC to get a closer kinship with other bodies (Nobes and Parker, 2010).1984The London Stock Exchange issued a number of corporate companies to follow IAS in the UK or Ireland (Choi et al., 2002).Second phase 1989 to 1993During this period IASC started to join with IOSCO, and made placement with IFRS for cross-border securities offerings (Nobes and Parker, 2010). However, the IASC was decreasing the choices under the IAS and the IASC needed more capital market so that the IOSCO would accept it in the period between 1989 and 1993 (Fritz and Lmmle, 2003). IASC published a framework to prepare financial statement in 1989 and Comparability/Improvement Project was carried out to narrow the alternative accounting treatment in this period. Furthermore, 10 standards was revised in 1993 (Nobes and Parker, 2010). Table 4 shows the processes in this period.Table Harmonization Process from 1989 to 1993Harmonisation Process 1989-1993 mount1989Exposure Draft 32 was issued by IASCThird phase 1993-2001IASC started agreement with IOSCO and IOSCO supported 30 core standards that were developed or revised by IASC. From 2001, IASB started to remedy existing International Accounting Standards, deal with the problem that IASC havent intercommunicate and enhance quality of financial report. IASB also involves in reducing the international differences in standards with FASB (USA) (Nobes and Parker, 2010).Table Harmonization Process from 1993 to 2001Harmonizati on Process 1993-2001 stage setting1995The European Commission planned to support the IASC to make IAS link with EU accounting requirements.1996The SEC manifested that it supports the IASCs objective to develop, as expeditiously as possible, Accounting Standards that could be used for preparing financial statements that could be used in cross-border offerings. (Choi et al., 2002296)1998The IOSCO published an announcement International Disclosure Standards for Cross Border Offerings and sign Listings by Foreign Issuers (Choi et al., 2002296) the IASC began to explore a new strategy and organization structure.2000The IOSCO accepted the IAS, especially for foreign registers (Nobes and Parker, 2010).2001IASB was set up by encouraging from the IOSCO and SEC (Nobes and Parker, 2010).The fundamental of EU accounting harmonization is a harmonization of company law which is aim to create a uniform chore environment (Mueller, 1997). Harmonization of company law taken by EU is directives, wh ich have publicized 12 directives. Moreover, the forth and the seventh directives made the contribution to the accounting harmonization process in the Europe (Hulle, 2001). In details, the fourth part directive in 1978 combines Member States provision and provide a guideline of the presentation and content of annual accounts, valuation methods and the publication. The Directive also pointed out that the annual report must include a fair examine of firms financial position and the true and fair view brought from UK was firstly mentioned in mandatory term. Also, the seventh Company Law Directive in 1983 combines field of study laws on consolidation accounting and the fourth directive together, and sets out the methods of preparing consolidated accounts.Choi (2002) suggested that IASs as the new accounting standards are the preferred choice for EU countries by European Union. In terms of international harmonization of accounting standards, the policy stated by European Commission in 1995 pointed out that it was more efficient to associate EU with IASC and IOSCO than amend existing directives (Epstein and Mirza, 2001). In 2000, a further step in harmonization process was made by EU, which required enterprises on a regulated market to prepare their consolidated accounts under IAS (Fritz and Lmmle, 2003).The important obstacles faced by EU and IASC are differing accounting practice, which caused by different countries, nationalism, as well as wishing of strong professional bodies and international enforcement agency. Also, the difference in regulative sources is the challenge for EU and IASC (Houssain,nd).IASC is broadly focused on removing unnecessary differences in accounting principles and practice around the whole world (McComb, 1982). That A lack of synchronization between release of standards in different countries and the formulation of standards by IASC will be an obstacle for harmonization (Rivera, 1989). Furthermore, lack of the professional bodies ta kes a challenge to implement IASs. It is said that IASC can only implement its accounting standards by its member bodies, not through the own authority. Taking France and Germany as examples, the professional accounting bodies in these two countries have rarely submit setting of accounting rules than setting by the government and governmental bodies, so that IASs can only promoted by persuasion (Nobes, 1995).In terms of nationalism, there is an unwillingness to change accounting practice by accepting compromises. patriotism may be brought out when attempting to maintain independence of sovereignty. It can be observed that nigh countries did not make a reaction to attempts of harmonization by IASC (Nobes and Parker, 2002).Another challenge is the economic consequences of a particular country. mixed in economic consequences of standards could result in de-harmonization unless considered by those who set the standards (Nobes and Parker, 2002). The international accounting firms are a lso worried about the increasing interest of outsiders in the profession and the wish the standard setting process to be kept outside of the hands of the government (Samuels and Piper,1985).The achievements or successes of both EU and IASC/IASB in harmonising accounting practicesIn order to decide whether EU and the IASC were successful, it is important to review the objectives of these 2 organizations.First of all, the achievements of EU would be evaluated. In the past, countries in European used control of bookkeeping system instead of the financial statements which were lack of law and format. The EU set two main directives to improve financial reporting practices and brought about some harmonisation. These directives lifted rapidly throughout Europe and nowadays most countries in the continental Europe followed the EUs accounting system rather than Anglo-American type. The Table 6 describes the extent of harmonization that has been achieved in fall order.Table Extent of harmo nisation achieved between 8 EU countries in descending orderThe balance sheet variantDifferences in translation treatmentValue of inventoryThe income statement translationThe way to approach depreciationExamination and improvementValue of Fixed Asset graceApproach for cost of inventorySource Herrmann Thomas, 1995, p264Besides those successes, EU had some failures. Montagna (1986) stated that weak regulations, general and vague disclosure made European accounts be the same. In addition, Blake and Amat (1994) concluded that because of no direction for foreign property translation, deferred taxation and accounting for lease commitments, the EUs directives was failed itself. Some countries have explained the directives paralleling with the national accounting tradition. Some individual companies might refuse to agree to the rules given by EU. For example, 90% of German companies failed to publish their accounts. The EU harmonization also failed at the material level of actual account ing practices. The Table 6 shown to a higher place have presented 9 material harmonisation completed by 8 European countries. Some of these areas are not concealed by the EU legislation.Secondly, we will determine whether IASC succeeded. The term issuing standards is clearly successful. IASC released forty-one standards coming along with conceptual framework. However, because of that the standards were criticized for allowing many options. Another objective which should be considered is progression and observance of standards. We have to study four types of country developing countries, emerging nations, continental Western Europe and Japan, and capital market countries in order to decide IASCs success. In developing countries type, Saudagaran and Diga (2003) achieved that the harmonization in ASEAN countries would go on and be based on IASBs standard. In addition, IASC had advantages as a global standard-setter to be a major impact in some emerging nations which moved from commu nist to capitalist economics. In the continental Western Europe and Japan type, IASC has achieved limited success. Some countries considered IASC as a Trojan sawbuck trying to inflict the accounting standard in EU. Some companies in Switzerland chose IASs for their financial statements, and until 1994 IASs were used by several large companies all over Europe. The last type of countries including United States, Canada, the United Kingdom, Australia, South Africa and Netherlands seems influence the IASC. Furthermore, IASC could be considered as a successful organization as it had a support from IOSCO and EU commission in 2000. Nevertheless, IASC has accomplished their objectives.CONCLUSIONReferencesIASB (2011) History of International Accounting Standards Board http//archive.iasb.org.uk/about/history.asp IAS.COM (2010) What is IASB? The objectives of IASB, http//www.iasplus.com/restruct/whatis.htm Larson, Robert K, Kenny, Sara York (1999) Harmonization of International Accounting Sta ndards hop on in the 1990s, Multinational Business Review, spring 1999.Nobes, C. and Parker, R. (2000) Comparative international accounting, sixth edition, Harlow Pearson Education.

Reasons To Vote :: essays research papers

This exercise is rational because candidates must gain and maintain public support. The extensive be given that close to candidates go through requires enormous sums of money. This money is used to blend visible to the cud by the media. The media is responsible for linking the elites with the mass. This is why the elites use the media so more. The media portrays the candidates in a light that result get the most ratings. Candidates evanesce more money to help put a positive eddy or a higher approval rating on their campaign. Yet, this normally results in bad-mouthing another opponent. This, however, is not bad because the media is attracted by scandals, and they give most of their attention to scandals because that is what will attract the mass. The candidate acquires money from direct mailings and companionship affiliation. Direct mailings are frequently sent to members of large corporations who have large quantities of money at their disposal and who also would have a imperil in the outcome of an election. This interest group identifies in a air that if they give money to support a candidate, then once choose the candidate will return the favor and remember them by bread and butter a policy or other favor that would benefit that special interest group. A party affiliation is made by a candidate to give the public a recognizable symbol because of close to similarities between candidates. These similarities are a result of the candidates attempts to enjoy the mass. He/she will try to appeal to as wide array of ballotingrs as possible. The candidates will acquire a general platform, but will make sure that platform is wide enough that as many a(prenominal) people, or voters, as possible are able to hold it up.The mass reacts rationally. About 50% of the mass bothers to vote at all and usually less if it is not a presidential election. This is because they are so let down with the candidates as a result of negative advertisement campaigns, the depiction of candidates in media and their cookie-cutter policies. The mass cares more about economic security kind of than political involvement. Most people would just as soon vote for a candidate that has been around while the economy is doing well, rather than endangerment it by voting for someone who does not have all that much experience. They hear politicians who are for freedom of speech, free enterprise, etc and agree with these candidates.

Childhood Depression :: essays research papers

Childhood slackIn recent years, we view as heard of first and the affects of the disorder, and what medications and theories help to prohibit depression in adults. Many people are not aware(p) that not only is depression diagnosed in adults, recently studies show that depression is diagnosed in adolescents. Not only adults become depressed. Children and teenagers also may have depression. Depression is defined as an illness when it persists. Childhood depression is superstar of the most overlooked disorders. Depression probably exists in or so 5 percent of children in the general population. Children under stress, who experience loss, or who have, schooling or conduct disorders are at a higher take a chance of depression. Studies show that depression is more likely to show up in boys than in girls. Depression in men and meal adolescents most of the snip is over looked are misdiagnosed. Men for instance, have higher rates of do drugs abuse and violent appearance that do wo men or young female person adolescents do, and some researchers belie that this behavior masks depression or anxiety (Canetto, 1992 Kessler al., 1994). near Psychologists believe that the reason that young males are more likely to buzz off from depression because of the stigmatism of being a male and being taught by adults that expressing in that respect feelings are wrong. According to Carol Wade, Travis, Depression (Major Depression) is a disorder that is shiver enough to disrupt a persons ordinary surgical procedure (Physiology filth edition, 586). The diagnoses of depression might be the same for adults and adolescents, but the behavior of depressed children and teenagers differs from the behavior of depressed adults. Child and adolescent psychiatrists advise parents to be aware of signs in there youngsters such as persistent sadness, A major change in sleeping and eating patterns and increased activity or irritability. Depression is accompanied by physical changes as well. grass complaints of physical illness such as headaches and stomachaches A child who employ to play often with friends may now spend most of the beat alone and without interest. Things that were once fun now bring little happiness to the depressed child. Then symptoms could trigger antisocial personality, a disorder characterized by antisocial behavior such as sealing, lying and sometimes hysteria a lack of social emotions and impulsively. Children and adolescents and adolescents who are depressed may tell they want to be dead or may talk about suicide. Depressed adolescents may abuse alcohol or other drugs as a way to feel better.