Reflective practice journal of Mental health Article

Reflective practice journal of Mental health - Article Example But what was disturbing to me was that any child should have to have coping strategies – the parents were either ill with bi-polar, schizophrenia or even alcoholism. Reading the comments like â€Å"Sometimes my mom’s up, sometimes my mom’s down, sometimes she’s normal. I’m always nervous† (1140) are really disturbing. But comments like this in Mordoch and Hall’s study are just a tiny representation of what children have to go through as a result of the government’s initiatives to move caring for the mentally ill in the community rather than in an institution. The lecture notes show the process of how the government went from providing full care for people diagnosed as having a mental health issue, to the now virtually non-existent level of services available. If we combine that with an overworked GP service, the cost and lack of accessibility so many people face with even trying to get some form of help, and the shambles as government decided to try and get most mentally ill patients into some form of work by denying them any financial help and it would seem that the government has totally forgotten that there are more people involved than just those diagnosed with an illness – there are family considerations that should be taken into account as well. Sawyer has completed an extensive literature review on the topic of mental health practices and the challenges of finding a system that works for everyone. Through a review of published articles she isolated what I think is the most important thing that has been ignored by government to date – â€Å"Methods too come under scrutiny here to critique the assumptions behind service evaluation and the way that statistics might blinker our view of the broad social causes of mental illness† (116). Some of those broader social issues could include the number of children who are going to need treatment themselves as adults because of the coping mechanisms they have had to adapt while

Accounting Research Project Essay Example | Topics and Well Written Essays - 750 words

Accounting Research Project - Essay Example In simple terms, start up costs can be defined as the costs that a business organization incurs when starting up a new operation and in preparation for the operation. â€Å"The definition of start-up activities is based on the nature of the activities and not the time period in which they occur. Start-up activities include activities related to organizing a new entity (commonly referred to as organization costs)† (FASB, 2014a). Once a business has been set up, it can be able to generate revenue to sustain its own expenses. However, prior to this, there has to be expenses which are incurred. Start up costs can be divided into two categories namely revenue expenditure and capital expenditure. There has been debate regarding how which each of the costs should be treated. Revenue expenditure is the kind of expenses that do not contribute to additional of the business stock. It also does not have any contribution towards the acquisition of assets that can be used by the business for a long period of time (FASB, 2014a). On the other hand, capital expenditure refers to the expenses that the business incurs in acquiring an asset that can be used to generate income for a long period of time. The expenses of capital assets is therefore spread over many time periods as the assets acquired are used for many years. The costs that Costanza and Son has incurred so far as per the case are revenue expenditure. The company has included legal fees and advertising costs as capital start up costs. These costs do not contribute to the acquisition of any long term asset for the organization. Therefore, these costs should be categorized as revenue costs. They should be accounted for as expenses for the period which they have been incurred. Generally Accepted Accounting Principles (GAAP) requires that start up costs be expensed as they are incurred. This means that the costs should be accounted for during the period in which they have been incurred. This is