A Brief Note On Drugs And The Correctional Institution Of...

ANALYSIS FACTOR TO DRUGS ABUSE IN THE CORRECTIONAL INSTITUTION OF SPECIAL NARCOTICSGRADE IIA PAMEKASAN INDONESIA Endang Yuswatiningsih ¹ Hariyono ²  ¹ Community Nursing Department School Of Health Science InsanCendekiaMedikaJombang  ²Medical Surgical Nursing Department School Of Health Science InsanCendekiaMedikaJombang ABSTRACT Drugs abuse excessively without medical indicationwill cause various physical disorders. The factors that cause drug abuseare trial factor, invitation of friends, conflict with parents or broken home, escape from problems or stress load, want to look stylish or confidence, lack of information about the dangers of drugs. The purposes of this research to analysis factors on abuse drugs. The kind of this research was cross sectional analytic. The population in this research were all prisoners abuse drugs aged 20-29 years olds in the correctional institution of special narkotics grade IIA Pamekasan with total samples were 133 respondentsby using method of simple random Sampling. The Instrumentsused was enclosed questionnaire. To determine the most influential factors, therefore the statistical test used was chi squareusing the error rate 0,05. The results of this study, the family factor was less number of 99 respondents (74,4%) trial factor was strong with number of 60 respondents (45,1%), the invitation of friends factor was strong with number of 68 respondents (51,1%), heavy stress factor was number of 73 respondents (54,9%), drug abuse with a high

Business Accounting Assignment Example

Essays on Business Accounting Assignment Assignment Business Accounting a) Cash ment usually shows the cash receipts and expenses for a particular period of time. For instance, Caro has just begun a business to sell postcards and in this business, she will need to make purchases and other expenses as well as make sales and receive revenue. These are recorded in a cash statement as shown below. Carol Accounting Cash Statement For the Month of September, 2013 1 September, 2013 Savings  £ 2,000 Redundancy pay 3,000 Bank loan 2,000 Balance at bank 7,000 Paid for van in cheque (3,000) 2nd September, 2013 Paid 3 months rental (2,100) Bought 2,000 postcards for resale @ 10 pence (200) 4th September Sold 1,500 postcards @50 pence 750 Bought 3,000 postcards @10 pence and paid in cheque (300) 5th September Sold 2,500 postcards @50 pence 1,250 6th September Bought 6,000 postcards@10 pence and paid by cheque (600) Sold 2,800 postcards @ 50 pence 1,400 Insurance premium for van, paid in cheque 360 7th September Sold 500 postcards @ 50 pence 250 Paid for diesel for the van (30) 30th September Bought 8,000 postcards @10 pence and paid by cheque (800) Sold 7,500 postcards @50 pence 3,750 Paid wages (750) Total 6,980 b) income statement is a statement of a business showing the revenues and experiences in a particular period of time and the total income from that particular business at the end of that particular business period. Revenues Sales 7,760 Total revenues 7,760 Total cost of sales 1,900 Gross profit 5,860 Expenses Van purchase 3,000 Paid rent 2,100 Fuel 30 Wages 750 Total expenses 5,880 Net income -20 Caro Businesses Balance sheet For the month of September Current Asset Cash pay 3,000 Savings 2,000 Total current assets 5,000 Long-term Assets Van 3,000 Total Assets 8,000 Current Liabilities Loan 2,000 Long term Liability - Total Liability 2,000 Capital Shareholders Equity 6,000 Total Liabilities and Shareholder’s Equity 8,000 A statement of the financial position of a business is normally represented by a balance sheet. This normally shows the actual financial position of the company as far as the assets and liabilities of the business are concerned. It therefore enables the business to know whether the firm has enough current assets to be able to settle its current assets. This shows the liquidity position of the business of whether it can be profitable or not. In this particular business, the business is a small one therefore the owner does not have or need a lot of assets to start the business. The business for instance only has van as the only fixed asset to start with. it does not have any long term liability a part from the current liability which is a loan of 2,000 pounds. The firm is therefore busted by the shareholder’s equity which is larger showing that the shareholder is gaining from the business. c) A letter to Carol From: Name of the Sender The Accountant, Carol Businesses, To: Carol Carol Businesses Po box RE: A LETTTER TO IMPROVE YOUR BUSINESS Dear Carol, This is specifically concerning your business of selling postcards. I hereby write to you this letter to first inform you that your business is not doing quite well and secondly, on how you can improve it. The business actually is struggling to meet its expenses where we find out that the expenses in the month add up to 5,880 pounds. This is so high if you consider the fact that the business is a small one and can only afford a gross profit of 5,860 pounds. One way to improve the business is to ensure that you invest in more stock so that you can increase your sales. This will definitely increase your gross profit and also your net income. I also need to inform you that the van you bought is treated differently from the wages you pay for several reasons. One, the van becomes an asset once you have acquired it. This is because you use it in the business in order to facilitate transportation. In this case, in the income statement, the van will not appear anywhere since we do not record assets in the income statements (Jay, 1969). However, we recorded the wages of your assistant in the income statement as a expense since it represents a sum of money that you used in order to meet your liability for the services from your assistant. It therefore directly affects your net income by reducing it, unlike the van that do not directly affect your net income. In the balance sheet, however, the van will be recorded as an asset being that it is one of these things that the firm uses to facilitate the business. Looking at it keenly, you will find that wages do not appear in the balance sheet since wages are expenses and expenses do not appear in the balance sheet since they are neither assets not liabilities. They only become liabilities to in the business if they are overdue. It therefore means that the financial position in the balance sheet is not in any way affected by the wages. However, the van increases the total assets since it contributes directly as a fixed asset. This makes the firm be in a better position to repay any debts it has such as the bank loan whenever the loan is defaulted. This is because the business can sell off its assets in times of bankruptcy so that they can pay off those expenses that they owe to other businesses. We can therefore gladly say that the wages decrease the net income of the business and put the busi ness in a bad position financially, while the van improves the position of the firm financially since it is a property of the firm and the owner can do anything she pleases with it. Yours Sincerely Name of Sender Signature Reference Jay, T. (1969). Understanding Financial Statements. USA: Marion Street Press.

Sustainability Initiatives and their Impact for 4pines Brewers

Question: Discuss about theSustainability Initiatives and their Impact for 4pines Brewers. Answer: Introduction At the heart of any successful organisation there exist strong sustainability initiatives which cut across all the major areas of operation of a firm. In the current corporate world, there exists increasing pressure from stakeholders around the corporate social responsibilities of the firm. Firms are increasingly facing mounting pressure to differentiate their sustainable brand from those of their competitors and communicate to their consumers about the sustainability of their product/brand. As part of this papers analysis, the focus rest on the authenticity and impact of the sustainability initiatives employed by organisations in the current dynamic corporate world be taking the case study of 4Pines. The fundamental question that this paper seeks to answer is what motivates a firm to adopt sustainability initiatives? Is it just for the sole benefit of the firm or mutual benefit? Are the sustainability initiatives aimed at blinding other stakeholders while the firm aims mainly at boo sting its returns? To provide succinct responses to these questions the essay begins with an analysis of the sustainability initiatives employed by 4Pines as the case study for this paper. The essay then progresses to analyse the authenticity of these initiatives before outlining how the initiatives enhance positive social and human resources. As a final part, the paper recognizes that sustainability initiatives differ in different organisations and even if they might be the same, the impact may differ. As such, the paper concludes by analysing how the sustainability initiatives might differ in different organisations. Identification of the Sustainability Initiatives 4Pines Brewers have undertaken key and bold steps towards ensuring they come up with result delivering strategies as part of their sustainability initiatives (4 Pines brewers 2015). No other analysis provides a better explanation of the sustainability initiative that the firm has undertaken that the firm's five long-term goals; employee culture, customer experience, innovation, environmental and corporate responsibility, and exceptional beer (Wales 2014). The company uses advocacy (Adams 2017), maintaining the environment, engaging the suppliers, protecting the environment through the engagement of the local community (Ernst Ina 2016). On the part of giving back to the society that 4 Pines loves, the company realized this obligation about eight years ago when they understood the impact this made in building peoples perceptions. Moreover, the need arose as a result of the company expanding operations across the entire Australia (4 Pines brewers 2015). The 4Pines are recognized that f or any business to succeed it has to meet the interests of all the stakeholders effectively. Besides, the company should ensure that available resources are utilized sustainability to facilitate the running of the business in the foreseeable future. The corporation began doing business with more people with whom it considered proportionately sharing its love. Erick (2009) argues that 4 Pines understands that it does not operate in a closed system but along with other players who are vital to the success of any firm. Some of these include the suppliers who supply the entity with goods and services they require to produce quality beer. Therefore, these suppliers are sincerely involved and engaged in every advocacy effort undertaken by the corporation. Their input counts as much as sustainability is concerned (Young et al. 2010). The safe 4Pines campaign is hence a joint effort by all stakeholders alike. The firms commitment towards their sustainability initiatives rests on its culture of creating a different experience and challenging the conventional way of doing things to create a different corporate world (Rosen Kishawy 2014). Authenticity of Sustainability Initiatives The sustainability initiatives identified in issue one is completely authentic in the sense that social responsibility along with advocacy and supplier engagement improves 4 Pines image in the industry. Besides, according Sandra and Nancy (2009), any successful organisation must create an employee culture in which the employees feel like part of the organisation (Relano 2011). Involving all employees in the making of the organisation decisions creates a culture whereby the employees feel that there is part of the business success. Alternatively, when the organisation fails to achieve its objectives, employees will still feel that the part of the blame. 4Pines effort to creating a strong employee culture surrounds its commitment to challenging the conventional way of doing things by creating a family in the workplace with the fun, close relationship, and freedom is evident (Adreas et al. 2012). The inescapable conclusion at this point is that the firm is completely genuine in its effo rts. In fact, the people play a big part in the success of every business and therefore gaining that public approval (Robertson Barling 2014) will guarantee any corporation a niche and a proportionate market share. In as much giving back to the society is concerned, 4Pines is genuine with its efforts especially it has been donating substantial cash to charitable organisations, supporting conservation efforts, and protection of the environment through recycling efforts (McDonald et al. 2012). The 4Pines has embraced the fact that businesses obtain their charter of operation from the society and therefore, they should act responsibly by advancing meaningful assistance to the communities around them (Cherly 2008). The company has still planned to increase its expenditure on donations to charities by 25 percent. In other words, 4 Pines Brewing Company runs its operations mindful of the impact they have on the environment. That explains why the entity is spending millions of money annually to upgrade its manufacturing plants to as much reduce its carbon dioxide emissions which are a great idea for a genuine corporation like 4 Pines (Lyon Montgomery 2013). However, the firm still social responsibili ty initiative is questionable owing to its inability to handle the pollution its operation causes in the society fully (Kelloway Day 2005). It argued by many industry analysts that 4Pines should be forced to pay for the externalities it creates to the society through pollution. Contribution of Initiatives to Enhancing Positive social Human Outcomes Kim Lyon (2014) argue that when analysing any successful organisation; look at its employees, customers, and the general public. A strong employee culture creates a feeling of belonging (Robertson Barling 2014) a sense of pride, increased job satisfaction (Hoffman 2013), and increased commitment to the firm. Consequently, the firm leaps back through improved returns. For any firm to operate, it gains its approval from the society (Gentina 2015). In extension, the rate of approval depends on the public perception of the firm and environmental and corporate responsibility serves as the key driver in this case. This has led to the increased sales the company has witnessed growing from a small pub owned by two family members to a huge brewing company owned by the entire family. The customer experience initiative the company has fully committed to has led to a strong brand identity with each customer having a feeling of attachment to the firm and its product. Such a move gives any firm a competitive edge over its competitors (Henriques et al. 2013). With customers, employees, and the general public feeling strongly attached to the company, the firm is destined to soar to even greater levels. In fact, 4Pines is the right example that other business should emulate in the efforts create a reputable public image. How Outcomes might differ for the Similar Initiatives in a Different Business Context The general axiom that one mans meat is another mans poison would hold for this argument. Chan (2015) argues that a firm must be keen when adopting any sustainability initiative given the fact that the impact might be different for the same initiative. While a strong customer experience coupled with an employee culture might result in the same impact (Chan 2013), the context and content of each might be different. Giving free samples for a manufacturing sector with expensive items is directly in contrast to the stockholder's aim of wealth creation (Wales 2014). Largely, shareholders argue that they give back to the society by offering them with the quality products and services and therefore, engaging in corporate social responsibility will be the extra cost of running a business. Besides, stakeholders theory argues that the main aim of a firm is wealth maximization for the investors. As such, corporate responsibility in such a sector would result in conflict and the public image of the firm might be placed in jeopardy (Fischer Lyon 2014). The nature of a firm dictates the type of sustainability initiative a firm should adopt (Young et al. 2010) Conclusion Sustainability initiatives serve as the key drivers for any organisation given the dynamism of the current corporate world. A firm has to gain the approval and commitment from the customers, the employees, and the general public. As expounded above, if well handled, the sustainability initiatives can work wonders; however, they do not always result in the same impact in the different sectors. As such, a firm has to consider which initiative suits it most. For 4Pines the appropriate sustainability initiatives are the ones that satisfy all the stakeholders. That means the company should go for the strategies that meet the stakeholder's wealth maximization goals and at the same time make sure the interests of other stakeholders are addressed. Reference List 4Pines Brewers, 2015. Sydney Royal Little Book of Winners; Volume 2, 2015. 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Fachverlag Hans, Vol. 4, no. 2, pp. 1-207. Fischer, C., Lyon, T. P. (2014). Competing environmental labels.Journal of Economics Management Strategy,vol. 23, no. 3, pp. 692-716. Gentina, E., Singh, P. 2015. How national culture and parental style affect the process of adolescents ecological resocialization.Sustainability,vol. 7, no. 6, pp. 7581-7603. Henriques, I., Bryan, W. H., and Montiel, I., 2013. Spillover effects of voluntary environmental programs on greenhouse gas emissions: Lessons from Mexico," Journal of Policy Analysis and Management, vol. 3, no. 2, pp. 296-322. Hoffman, A. J., 2013. SC Johnson and the Green list Backlash (Case 1-429-300). Ann Arbor, MI: Hospitality Management, vol. 2, no. 5, pp. 1017-1048. Kelloway, E. K., Day, A. L. 2005. Building healthy workplaces: what we know so far. Canadian Journal of Behavioural Science/Revue canadienne des sciences du comportement, vol. 37, no. 4, pp. 223. Kim, E-H., Lyon, T. P., 2014. Greenwash vs. brown wash: Exaggeration and undue modesty in corporate sustainability disclosure, Organisation Science. Advance online publication. doi:10.1287/orsc.2014.0949 Lyon, T.A, Montgomery, A. W., 2013. Tweet jacked: The impact of social media on corporate greenwash," Journal of Business Ethics, vol. 11, no. 8, pp. 747-757. McDonald, S.; Oates, C.J.; Alevizou, P.; Young, C.W.; Hwang, K., 2012. Individual strategies for Sustainable consumption, J. Mark. Manage, vol. 2, no. 8, pp. 445468. Relao, F, R., 2011. Maximizing social return in the banking sector, Corporate Governance, vol. 1, no. 7, pp. 274-284. Robertson, J. L., Barling, J. 2014. Corporate social responsibility and psychologically healthy workplaces. Workplace well-being: Building positive and psychologically healthy workplaces, vol. 2, no. 3, pp. 264-280. Robertson, J.H, Barling J., 2013. Greening organisations through leaders influence on employees pro-environmental behaviors, Journal of Organisational Behavior, vol.3, no.4, pp. 176-194. Rosen, M.A.; Kishawy, H.A., 2014. Sustainable manufacturing and design: Concepts, practices, and needs. Sustainability, vol. 4, no. 2, pp. 154174. Sandra, E., Nancy E., 2009. Sustainable Business: An Executives Premier. Business Expert Press 111 Wales, A.G, 2014. Making sustainable beer. Nature Climate Change, vol. 4, no. 5, p. 316. Young, W., Hwang, K., McDonald, S. Oates, C.J., 2010. Sustainable consumption: green consumer behaviour when purchasing products. Sustainable development, vol. 18, no. 1, pp. 20-31.