Book Review on Care for Souls by David Benner - 1993 Words

Reflection Paper - Care of Souls: Revisioning Christian Nurture and Counsel by Swanie Khoo In the work of professional psychology, we have now a forray of theories, therapeutic techniques, and modern psychotherapies which has all too frequently ignore the spiritual element in human life. In Care of Souls, Dr David Benner recaptures the place of the spiritual in psychological work. Among the many benefits of the use of modern therapies and medical science, he has also emphasised putting Gods priorities above ones own in the practice of Christian soul care. Care of Souls provides an account of Christianitys historical practices of soul care through a culmination of his many years of scholarship, teaching and clinical work.†¦show more content†¦But as I make meaning of the story that my life encapsulates – I was a damaged soul, damaged by abuse by my own father. I cant even say I have a father, because I grew up without knowing what fathers love felt like. My earthly father had a gambling problem and had multiple affairs outside of marriage. The pains of my childhood robbed me of my identity, confidence, security, trust in men, joy of living and believe in myself. I struggled greatly even as I grew into adulthood, but, God has healed me, and He is still healing and redeeming me from the wounds of my past. Through many challenges in life, as I grew into adulthood, I find myself asking Him, â€Å"God, why, oh God, why do you give me such an emotionally challenging childhood?† Though I did not receive a clear answer all these years but he taught me one thing, and that is to live my life with open hands, to allow God, the Author to do what He so choose to do. It is He, God, the Master of my life, and as for me, to live a life surrendered to my Master. Only then, did I realise that thats how I am able to taste his endless richness of His grace. God has redeemed me and has blessed me so much. Today, I can say that I am blessed and I give thanks to God. Now that I am here, in SBC, studying this work of Benner, it is totally sobering t o be called into the work of soul care. Having taken the journey that I have, this reckoning gives me true meaning of what I have experienced in my past; it is thatShow MoreRelatedOrganisational Theory230255 Words   |  922 Pages. Organization Theory Challenges and Perspectives John McAuley, Joanne Duberley and Phil Johnson . This book is, to my knowledge, the most comprehensive and reliable guide to organisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of work

Military Sexual Trauma ( Mst ) - 1269 Words

Since 2000 over 134 complaints of sexual assault per year have been reported to Canadian military police (Mercier Castonguay, 2014). This data was attained through the Access to Information Act but its accuracy remains to be determined. Military sexual trauma (MST) is defined as, sexual harassment, pressured into sexual activities, having been unable to give consent, or any variation of unwanted verbal or physical sexual acts experienced during military service (U.S. Department of Veteran Affairs, 2015). There is a current lack of research regarding MST within the Canadian Forces and in turn there is a severe knowledge gap regarding the effects it has on veteran mental health and if the resources available to them are adequate. MST†¦show more content†¦There is no mention of comorbid disorders, accuracy of reporting, what services are available or accessed by these veterans. There is a large research gap regarding the reporting of MST and the mental health of the victims. Mental health resources for veterans are mentioned in very brief detail on the Canadian Forces webpage and include brief intervention, crisis intervention, addictions consultations and more involving a range of interprofessionals (Government of Canada, 2015). There are also many barriers that delay or prevent veterans from seeking help such as the stigma of mental health, being seen as weak, or fear that it will negatively affects their career (Government of Canada, 2015). There are numerous factors that need to be explored in order to ensure our veterans are receiving proper mental health care. Analysis Research literature for this paper was found using Ryerson University Library and Archives search bar. Articles were found in from journals such as the American Psychological Association, Women’s Health Issues Journal, and Journal of Traumatic Stress. Common search forms used to gather literature included the individual or mixture of phases from the following list: Post-traumatic stress disorder (PTSD), mental health, mental health services, military, military veterans, female veterans, community resources, resources, Canada, military sexual trauma, military sexual trauma services, and treatment. The search results rendered listed

Current Liabilities and Payroll Accounting Free Essays

11 Current Liabilities and Payroll Accounting : : , , : Teaching Objectives: Make clear the concepts such as current and long-term liabilities and their characteristics, known liabilities, estimated liabilities, contingent liabilities and payroll accounting. Teaching Focus: how to define, classify, measure, report, and analyze these liabilities so that this information is useful to business decision makers. What is liability A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions or events. We will write a custom essay sample on Current Liabilities and Payroll Accounting or any similar topic only for you Order Now Classifying Liabilities Liabilities can be classified into current liabilities and long-term liabilities according to term of payment. , Current Liabilities Current liabilities are obligations due to be paid or settled within one year or the operating cycle, whichever is longer. They are usually settled by paying out current assets such as cash. notes payable, mortgages payable, bonds payable, and lease obligations) : , : Long-term Liabilities Long-term liabilities are obligations not due within one year or the operating cycle, whichever is longer. (notes payable, mortgages payable, bonds payable, and lease obligations) : : Known Liabilities Most liabilities arise from situation with little uncertainty. They are set by agreements, contracts, or laws and are measurable. These liabilities are Known Liabilities, also called definitely determinable liabilities. Known Liabilities include accounts payable, notes payable, payroll, sales taxes payable, unearned revenues and lease obligations : : — Known Liabilities— Sales Taxes Payable Sales taxes are stated as a percent of selling prices. The seller collects sales taxes from customers when sales occur and remits these collections to the proper government agency. Since sellers currently owe these collections to the government, this amount is a current liability. : , , , , , Example:On May 15, 2009, Max Hardware sold tools and supplies for $7,500 that are subject to a 6% sales tax. $7,500 6% = $450 — Known Liabilities—unearned revenues Unearned Revenues (also called deferred revenues, collections in advance, and prepayments) are amounts received in advance from customers for future products or services. , Example: On May 1, 2009, A-1 Catering received $3,000 in advance for catering a wedding party to take place on July 12, 2009. — Known Liabilities—Short-term Note Payable A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer. — NOTE GIVEN TO EXTEND CREDIT PERIOD A company can replace an account payable with a note payable. A common example is a creditor that requires the substitution of an interst-bearing note for an overdue account payable that does not bear interest. Example: On August 1, 2009, Matrix, Inc. asked Carter, Co. to accept a 90-day, 12% note to replace its existing $5,000 account payable to Carter. Matrix would make the following entry: On October 30, 2009, Matrix, Inc. pays the note plus interest to Carter. Interest expense = $5,000 12% (90 360) = $150 — NOTE GIVEN TO BORROW FROM BANK A bank nearly always requires a borrower to sign a promissory note when making a loan. When the note matures, the borrower repays the note with an amount larger than the amount borrowed. This difference between the amount borrowed and the amount repaid is interest. , , , FACE VALUE EQUALS AMOUNT BORROWED On September 1, 2009, Jackson Smith borrows $20,000 from American Bank. The note bears interest at 6% per year. Principal and interest are due in 90 days (November 30, 2009). On November 30, 2009, Smith would make the following entry: $20,000 6% (90 360) = $300 PAYROLL LIABILITIES Employers incur expenses and liabilities from having employees. , , FICA( )Federal Insurance Contributions Act (FICA) Medicare Taxes Employers must pay withheld taxes to the Internal Revenue Service (IRS) . Federal Income Tax State and Local Income Taxes Employers must pay the taxes withheld from employees’ gross pay to the appropriate government agency. Voluntary Deductions Amounts withheld depend on the employee’s request. Examples include union dues, savings accounts, pension contributions, insurance premiums, and charities. Employers owe voluntary amounts withheld from emp loyees’ gross pay to the designated agency. Gross pay is the total compensation an employee earns including wages, salaries, commissions, bonuses, and any compensation earned before deductions. ( )Wages usually refer to payments to employees at an hourly rate. ( )Salaries usually refer to payments to employees at a montly or yearly rate. Net pay, also called or take-home pay, is gross pay less all deductions. Payroll deductions, commonly called withholdings, are amounts withheld from an employee’s gross pay, either required or voluntary. Required deductions result from laws and include income taxes and Social Security taxes. Voluntary deductions, at an employee’s option, include pension and health contributions, union dues, and charitable giving. Withholdings RECORDING EMPLOYEE PAYROLL DEDUCTIONS The entry to record payroll expenses and deductions for an employee might look like this. $4,000 6. 20% = $248 $4,000 1. 45% = $58 EMPLOYER PAYROLL TAXES Employers pay amounts equal to that withheld from the employee’s gross pay. RECORDING EMPLOYER PAYROLL TAXES The entry to record the employer payroll taxes for January might look like this How to cite Current Liabilities and Payroll Accounting, Essay examples Current Liabilities and Payroll Accounting Free Essays Teaching Objectives: Make clear the concepts such as current and long-term liabilities and their characteristics, known liabilities, estimated liabilities, contingent liabilities and payroll accounting. Teaching Focus: how to define, classify, measure, report, and analyze these liabilities so that this information is useful to business decision makers. What is liability? A liability is a probable future payment of assets or services that a company is presently obligated to make as a result of past transactions or events. We will write a custom essay sample on Current Liabilities and Payroll Accounting or any similar topic only for you Order Now Classifying Liabilities Liabilities can be classified into current liabilities and long-term liabilities according to term of payment. Current liabilities are obligations due to be paid or settled within one year or the operating cycle, whichever is longer. They are usually settled by paying out current assets such as cash. notes payable, mortgages payable, bonds payable, and lease obligations) Long-term Liabilities Long-term liabilities are obligations not due within one year or the operating cycle, whichever is longer. (notes payable, mortgages payable, bonds payable, and lease obligations) Known Liabilities Most liabilities arise from situation with little uncertainty. They are set by agreements, contracts, or laws and are measurable. These liabilities are Known Liabilities, also called definitely determinable liabilities. Known Liabilities include accounts payable, notes payable, payroll, sales taxes payable, unearned revenues and lease obligations Known Liabilities— Sales Taxes Payable Sales taxes are stated as a percent of selling prices. The seller collects sales taxes from customers when sales occur and remits these collections to the proper government agency. Since sellers currently owe these collections to the government, this amount is a current liability. Example:On May 15, 2009, Max Hardware sold tools and supplies for $7,500 that are subject to a 6% sales tax. $7,500 ? 6% = $450 Known Liabilities—unearned revenues Unearned Revenues (also called deferred revenues, collections in advance, and prepayments) are amounts received in advance from customers for future products or services. Example: On May 1, 2009, A-1 Catering received $3,000 in advance for catering a wedding party to take place on July 12, 2009. Known Liabilities—Short-term Note Payable A written promise to pay a specified amount on a definite future date within one year or the company’s operating cycle, whichever is longer.   NOTE GIVEN TO EXTEND CREDIT PERIOD A company can replace an account payable with a note payable. A common example is a creditor that requires the substitution of an interst-bearing note for an overdue account payable that does not bear interest. Example: On August 1, 2009, Matrix, Inc. asked Carter, Co. to accept a 90-day, 12% note to replace its existing $5,000 account payable to Carter. Matrix would make the following entry: On October 30, 2009, Matrix, Inc. pays the note plus interest to Carter. Interest expense = $5,000 ? 12%   (90 ? 360) = $150 NOTE GIVEN TO BORROW FROM BANK A bank nearly always requires a borrower to sign a promissory note when making a loan. When the note matures, the borrower repays the note with an amount larger than the amount borrowed. This difference between the amount borrowed and the amount repaid is interest. FACE VALUE EQUALS AMOUNT BORROWED On September 1, 2009, Jackson Smith borrows $20,000 from American Bank. The note bears interest at 6% per year. Principal and interest are due in 90 days (November 30, 2009). On November 30, 2009, Smith would make the following entry: $20,000 ? 6% ? (90 ? 360) = $300 PAYROLL LIABILITIES Employers incur expenses and liabilities from having employees.   FICA Federal Insurance Contributions Act (FICA)   Medicare Taxes Employers must pay withheld   taxes to the Internal Revenue Service (IRS)   Federal Income Tax State and Local Income Taxes Employers must pay the taxes withheld from employees’ gross pay to the appropriate government agency? Voluntary Deductions Amounts withheld depend on the employee’s request. Examples include union dues, savings accounts, pension contributions, insurance premiums, and charities. Employers owe voluntary amounts withheld from employees’ gross pay to the designated agency. Gross pay is the total compensation an employee earns including wages, salaries, commissions, bonuses, and any compensation earned before deductions. Wages usually refer to payments to employees at an hourly rate. Salaries usually refer to payments to employees at a montly or yearly rate. Net pay, also called or take-home pay, is gross pay less all deductions. Payroll deductions, commonly called withholdings, are amounts withheld from an employee’s gross pay, either required or voluntary. Required deductions result from laws and include income taxes and Social Security taxes. Voluntary deductions, at an employee’s option, include pension and health contributions, union dues, and charitable giving.   Withholdings RECORDING EMPLOYEE PAYROLL DEDUCTIONS The entry to record payroll expenses and deductions for an employee might look like this. $4,000 ? 6. 20% = $248 $4,000 ? 1. 45% = $58 EMPLOYER PAYROLL TAXES Employers pay amounts equal to that withheld from the employee’s gross pay. RECORDING EMPLOYER PAYROLL TAXES The entry to record the employer payroll taxes for January might look like this How to cite Current Liabilities and Payroll Accounting, Papers

Corporate Governance Ethics or Business Ethics

Question: Discuss about the Corporate Governance Ethics or Business Ethics. Answer: Introduction Ethical issue can be defined as a problem or situation that makes an individual choose between an alternative that is right or wrong. The aim of this report is to compare and contrast the main ethical issues of UAE companies and those found in America. As the business environment is getting complex, every corporate regardless of its size faces a multitude of ethical issues. Every organization has the responsibility to develop codes of conduct and ethics that every employee must abide and transform into action. Corporate governance ethics or business ethics can be applied to all forms of business where the ethical problems are examined as they arise in the business environment. Business ethics refer to the application of ethical judgment to corporate or business activities (Jeurissen, Rijst, 2012). The organizations face fundamental issues that are related to trust and integrity. A high level of trust can be developed between the people and business that leads to organizational success. The organizations may also face diversity related issues where people must be treated with respect. The organizations must conduct ethical practices and maximize the value of every employee. The organizations may face decision making issues where there is question of protecting employee and customer rights. The businesses are expected to comply with federal laws and environmental laws and the overall corporate governance (Jeurissen, Rijst, 2012). Similarities between Ethical Issues of American and UAE Companies There are similarities between the main ethical issues faced in America and UAE. This section analyses the similarities between the two nations. Scandals rock the foundation of business community and ethics plays a crucial role in the current corporate culture. The current ethical dilemma in Corporate America is that the top executives of the companies are found to possess unethical and illegal behaviour. Regardless of the size or the nature of company, the American companies are responsible to act ethically and uphold the most fundamental moral standards. According to the 2009 National Business Ethics Survey conducted by the Ethics Resource Centre, the responses of 49% workers out of 3000 of them stated that there was ethical misconduct in the workplace (Ethics.org, 2013). The issues were mainly reported as illegal political contributions, abuses and bribes. The ethical problems come from workers mistreating and harassing each other or where the business owners mistreat their employees thereby breaking the law. America faces common practices of assault and sexual harassment in the workplace. There has been a case where an ex-American CEO of the company kept sex clips on its server (Cnbc.com, 2015). Further, the immigrant workers face low wages, abuse and excess work with no payment for overtime. This problem is similar to that of UAE where the number of cases of sexual harassment is alarming. There are many cultures, traditions and religions mixing up thereby increasing the cases of sexual harassment by the caregivers, co-workers or friends (Khoori, 2014). According to the new decree launched by The Ministry of Human Resources and Emiratisation, the firms that do not pay wages to its employees for more than 10 days after the due date shall face punitive actions (Haider, 2016). It has been noted that UAE has been very strict about its wage payment policy because of which there are none or very few cases where the employees are not paid on time. Similarly, America has decree on late-payment or non-payment of wages. This induces both the nations to pay wage on time to its workers. Differences between Ethical Issues of American and UAE Companies There are differences between the main ethical issues faced in America and UAE. This section analyses the differences and makes a comparison of the same. The organizations may face decision making issues where there is question of protecting employee and customer rights. Several American companies have been known to mistreat its customers by lying to them or discriminating based on gender, nationality, sexual orientation and others. The employees understand what unacceptable behaviour is. The most common mistreatment faced by employees is that they are required to work even during holidays. The employee satisfaction is low as they need to handle a large amount of customers. There have not been many cases reported in the UAE for mistreating its customers as it is seen in American companies. UAE has worked on reducing waiting times and speeds up the complaints procedure while improving services. Another aspect where the American and UAE companies are different is in relation with breach of customer privacy. There is increasing concern in the UAE for privacy. In 2014, there was a case where employees were arrested for absence of data protection legislation. The employees were found guilty of breaching privacy of female colleagues for which they were sentenced to jail (Wilkinson, 2016). No such cases have been reported where the American companies have caused data breaches thereby compromising privacy of the colleagues. Therefore, corporate America is different from corporate UAE. Further, falsifying timesheets is a serious matter and it is a violation of state and federal law. It is argued that UAE corporate devised a technology that cut out the need to fill time sheets. According to Noble (2012), a Metro supervisor falsified timesheets of three employees over a 10-month period and paid $24,514 during that course. Therefore, he was convicted of theft of $10,000 by the falsification (Noble, 2012). Further, in UAE it was seen that Farnek, a facilities management company rolled out a system to track the maintenance and activities of 3,500 employees including cleaners, guards and workers. The company took its inspiration from the US study where 30% employees admitted to falsifying timesheets (Fahy, 2016). Moreover, 80% of the employees admitted that they conducted their personal activities during the working hours (Fahy, 2016). Therefore, there is greater transparency that leads to more accurate billing (Fahy, 2016). It is argued that the companies listen in the UAE are failing to show potential investors about compliance. The UAE companies have adopted compliance to a certain degree but there is not enough clarity in their roles. According to the report, the family-owned corporations in UAE are greatly prevalent and have the least transparency. There have been corporate scandals in the years between 2008-2013 including the misuse of funds by Dubai jeweller Damas and Shuaa Capital (Kerr, 2013). The local markets in Dubai are less likely to emerge in political interference. Therefore, the companies in UAE have started to take notion of open compliance by responding less reactively to regulatory issues (Kerr, 2013). According to the results of five biggest corporate scandals of 2016, it was reported that Wells Fargo, an American multinational company had employees who created fake accounts in the names of real customers (Matthews, Matthews, 2015). Further, Roger Ailes was found guilty of sexually harassing the former news anchor of Fox News. Moreover, Mylan's Epipen duped its customers by raising the price on drugs (Matthews, Matthews, 2015). As Mylan had monopoly over life saving drugs, there were investigations and antitrust violations in the pricing model of drug-maker (Matthews, Matthews, 2015). Contrarily, no huge corporate scandals have been listed or accounted for UAE. This suggests that the corporate governance and business practices in UAE are more ethical than that in America. According to Worstall (2014), on measuring the share of corporate profits in the US profit, it is argued that the corporate tax payments are not made by several organizations. It has been found that over 90% of the US businesses do not pay corporate income tax (Worstall, 2014). The scenario is different from that of UAE as the nation does not plan to impose income tax on individuals. Introducing corporate income taxes is still in its first stages and that there are consultations between local governments in this respect (Emirates247.com, 2015). According to Sengupta (2015), a Dubai based firm duped its customers of their belongings and money by using different names at different times. The most common victims were the Europeans who reported that the companies cheated with two floating companies Sovereign Relocation and British Budget Removals (BBR). The money was also duped n the name of Marine Registration Services LLC. Another case was reported in America where the largest loan company in US, Navient was found cheating millions (Foxnews.com, 2017). The student loan debt was the most prominent issue in the presidential elections. The people faced issues in repaying federal and private student loans serviced by Navient (Foxnews.com, 2017). Conclusion Conclusively, the American and UAE companies have ethical issues in its corporate world. From the above report and findings, greater cases of unethical practices have been reported in America than in UAE. Both the countries mainly face the issue of illegal political contributions, abuses and bribes. The number of cases of sexual harassment is alarming in both America and UAE. The most common mistreatment faced by employees is that they are required to work even during holidays. The organizations may face decision making issues where there is question of protecting employee and customer rights. References Cnbc.com,. (2015).Ex-American Apparel CEO kept sex clips on its server.CNBC. Retrieved 26 March 2017, from https://www.cnbc.com/2015/06/24/american-apparel-details-allegations-of-sexual-misconduct-by-ousted-ceo.html Emirates247.com,. (2015).UAE says 'no' to tax on your personal income; corporate tax under study.Emirates 24|7. Retrieved 27 March 2017, from https://www.emirates247.com/news/emirates/uae-says-no-to-tax-on-your-personal-income-corporate-tax-under-study-2015-12-23-1.614871 Ethics.org,. (2013).National Business Ethics Survey (NBES) 2013 - Ethics Compliance Initiative (ECI).Ethics.org. Retrieved 27 March 2017, from https://www.ethics.org/ecihome/research/nbes/nbes-reports/nbes-2013 Fahy, M. (2016).Farnek to roll out system for tracking staff through smartphones and watches | The National.Thenational.ae. Retrieved 26 March 2017, from https://www.thenational.ae/business/property/farnek-to-roll-out-system-for-tracking-staff-through-smartphones-and-watches Foxnews.com,. (2017).US largest student loan company, Navient, cheated millions, suit alleges.Fox News. Retrieved 27 March 2017, from https://www.foxnews.com/politics/2017/01/19/feds-sue-largest-us-student-loan-company-over-repayments.html Haider, H. (2016).UAE decree: UAE to act tough on firms that delay wages - Khaleej Times.Khaleejtimes.com. Retrieved 27 March 2017, from https://www.khaleejtimes.com/nation/new-uae-decree-employee-wages-paid-within-10-days-of-due-date Jeurissen, R., Rijst, M. (2012).Ethics business(1st ed.). Assen: Koninklijke Van Gorcum. Kerr, S. (2013).UAE corporate governance falls short.Ft.com. Retrieved 26 March 2017, from https://www.ft.com/content/53b79214-a5ab-11e2-9b77-00144feabdc0 Khoori, A. (2014).Alarming rise in sexual harassment cases in UAE, lawyers say | The National.Thenational.ae. Retrieved 26 March 2017, from https://www.thenational.ae/uae/courts/alarming-rise-in-sexual-harassment-cases-in-uae-lawyers-say Matthews, C., Matthews, S. (2015).The 5 Biggest Corporate Scandals of 2015.Fortune.com. Retrieved 27 March 2017, from https://fortune.com/2015/12/27/biggest-corporate-scandals-2015/ Noble, A. (2012).Metro supervisor convicted of falsifying time sheets.The Washington Times. Retrieved 26 March 2017, from https://www.washingtontimes.com/news/2012/mar/14/metro-supervisor-convicted-falsifying-time-sheets/ Sengupta, A. (2015).Dubai-based relocation firm 'duped hundreds of people'.GulfNews. Retrieved 27 March 2017, from https://gulfnews.com/xpress/dubai-based-relocation-firm-duped-hundreds-of-people-1.1448321 Wilkinson, D. (2016).UAE Employees Jailed for Privacy Breach Before Ultimately Being Acquitted - Data Protection Report.Data Protection Report. Retrieved 26 March 2017, from https://www.dataprotectionreport.com/2016/06/uae-employees-jailed-for-privacy-breach-before-ultimately-being-acquitted/ Worstall, T. (2014).More Than 90% Of US Businesses Don't Pay The Corporate Income Tax.Forbes.com. Retrieved 27 March 2017, from https://www.forbes.com/sites/timworstall/2014/12/23/more-than-90-of-us-businesses-dont-pay-the-corporate-income-tax/#2d02525f5e48