Child Abuse in America Research Paper Example | Topics and Well Written Essays - 1250 words

Child Abuse in America - Research Paper Example Most of the children go through various forms of domestic abuse but are unable to complain due to lack of awareness and overdependence. In other parts of the world especially in Africa, child abuse is associated with human trafficking and child labor. Effects of child abuse and neglect are many. They range from short term to long-term consequences. Children going through abuse are more likely to be antisocial and depict behavior related to those who abuse them. Child abuse can take many facets including emotional, physical, sexual, and neglect. Effects of child abuse affects children later in life. This paper seeks to discuss child abuse in America. In America in 1997, over three million children were reported to child agencies for undergoing abuse or neglect (National Child Abuse Statistics Web). This number continues to rise. Fifteen out of a 1000 children are abused yearly in America (National Child Abuse Statistics Web). At the same time in 1996, over a thousand children died due to neglect and abuse (National Child Abuse Statistics Web). According to child protective service in America, neglect is the most likely form of child abuse. This is followed by physical abuse, while sexual abuse takes third place. Other forms of abuse appear to be minimal in America (National Child Abuse Statistics Web). Parents contribute significant number of those whom abuse children regularly. They comprise of over 80% of the total population. Only about ten percent of those not related to children perpetuate abuse or neglect (Kufeldt and McKenzie 20-25). Females are also listed as major contributors to maltreated children. They constituted over 60% of the total population while male were merely 50% (National Child Abuse Statistics Web). This is in agreement with the fact that female majority are the primary caregivers. Male are listed as most likely to abuse children physically most to gain sexual favors. Sexual abuse is particularly high in girls than in

Absorption costing and marginal costing Assignment

Absorption costing and marginal costing - Assignment Example Simpson Ltd has produced more than its estimated sales volume. Hence closing stock got piled up which could be avoided if they would have followed methods like just in time inventory system, regular delivery system etc to reduce the stock holding costs (Chadwick. L., 1998). As of now, in this case, since the sales volume is lower than the production volume, the profit is higher in absorption costing than in marginal costing. This is because of higher valuation for the closing stock in absorption costing than what is valued in the marginal costing. The difference of increase in closing stock valuation is attributable to the fixed expenses charged to the cost of goods manufactured in the absorption costing while in marginal costing, the same are not being charged as it is guided by the contribution principal of sales less variable costs. Hence, as the costs of goods manufactured is more in absorption costing, naturally, its closing stock valuation would also be higher which is deducted from the actual sales (through deduction in the cost of goods manufactured) indirectly thereby increasing the profit figure. In this way, the profit figure gets inflated in the case of absorption costing than in marginal costing thereby misleading the management about the higher profit figures than what is really earned if we observe the data for only one term. However, as this closing stock gets utilized in the next period, if the production is lesser in that period, the absorption costing would record lesser profits than that of the variable costing thus nullifying the differences arising in this term. In this way, there is no difference in the reporting of the profit figures if taken on a long term basis in both the systems. (Walker.J. & Burke. L., 2003). Absorption costing is used for external reporting purposes as mandated by the financial statements under the guidelines of the generally