The History And Background Of Suicide Nursing Essay

The History And Background Of Suicide Nursing Essay Suicide is the third leading cause of death among young people; however the incidence of attempted suicide is much more. It has been observed that after puberty, rate of suicide increases with age until it stabilizes in young adulthood. This increase in suicide may be associated with the onset and increase in depressive and other disorders during adolescents as compared to childhood. Suicide ideation, gestures and attempts are frequently but not always associated with depressive disorders, reports indicate that as many as half of suicidal individuals express suicidal intention to a friend or a relative within 24 hours before enactive suicidal behavior. It is a time proven fact that all the living organisms on this earth fight for survival and existence. What then makes the man to risk his own life? The tragedy of self inflicted death has always attracted the attention of the medical as well as the legal fraternity. People who have committed suicide or have been thinking about committing suicide probably feel overwhelmed by their problems. They might not be able to handle that kind of pressure and feel that death would be the only way to escape it.( Alonso J,2008). Although suicide was condemned in the Dharmashastras, yet, there is also a chapter on allowed suicides. But the earlier scriptures, of Manus and Kautilyas were against suicide. These sentiments were echoed for ages in India. Even though today, attempted suicide is also a crime in India under the Indian Penal Code system. The neighbouring country Sri Lanka has removed attempted suicide as a punishable offence. In India, even the assisting and abetting suicide is also a punishable offence. The striking aspect of Indian data is the large variation in different parts of India in relation to attempted/committed suicide. The states and cities with rapid social change are associated with higher suicide rates in the year 2010, such as the states of Tamilnadu (5470) and Andhra Pradesh (5675),Maharashtra (6289), West Bengal (5302).(NCRBI 2007). Adolescence is a stressful developmental period filled with major changes: body changes, changes in thoughts, and changes in feelings. Strong feelings of stress, confusion, fear, and uncertainty, as well as pressure to succeed, and the ability to think about things in new ways influence a teenagers problem solving and decision making abilities. For some teenagers, normal developmental changes, when compounded by other events or changes in their families such as parental divorce or moving to a new community, changes in friendships, difficulties in school, or other losses can be very upsetting and become overwhelming. Problems may appear too difficult or embarrassing to overcome. For some, suicide may seem like a perfect solution. The adolescent suicide rate has greatly increased in recent years. Suicides in those ages 15 to 24 years once accounted for 5% of all suicides but now it is increased to 14%. This makes suicide the third leading cause of death among adolescents. Suicide rates for males within the age group of 10 14 years have tripled, whereas rates for males aged 15 to 19 years have quadrupled. Rates for females have doubled. Males aged 15 to 19 years are nearly 5 times more likely to kill themselves than females in the same age group. Although female adolescents attempt suicide 2 to 3 times more often than their male counterparts. Recorded suicide attempts peak between the ages of 15 and 19years.(WHO 2008). 1.1 NEED FOR STUDY: The numbers of suicides are increasing in India. India accounts for 10% of worlds suicides. According to the latest national crime record bureau report, there are over 1.2 lakh suicides in 2006 and 1.3 lakh in 2007. It also states that Bangalore has the highest rate of suicides in India. Till June 2007 there have been around 900 cases of suicide reported from Bangalore city alone. In 2005, 1,480 persons have committed suicide, while in the year 2006, the number was over 2,000, and among all states, Karnataka stands second after Kerala, followed by Maharashtra and West Bengal (Gururaj G.2008). According to WHOs estimation, in the year 2004, approximately one million people died from suicide, and 10 20 times more people attempted suicide worldwide. This represents one death every 40 seconds and one attempt every 3 seconds, on average (WHO,2004). The adolescent suicide rate has greatly increased in recent years. Suicides in those ages 15 to 24 years once accounted for 5% of all suicides but now it is increased to 14%. This makes suicide the third leading cause of death among adolescents. Suicide rates for males within the age group of 10 14 years have tripled, whereas rates for males aged 15 to 19 years have quadrupled. Rates for females have doubled. Males aged 15 to 19 years are nearly 5 times more likely to kill themselves than females in the same age group. Although female adolescents attempt suicide 2 to 3 times more often than their male counterparts. Recorded suicide attempts peak between the ages of 15 and 19years (Marlow,2002). 1.2 STATEMENT OF PROBLEM: STRUCTURED TEACHING PROGRAMME ON THE PREVENTIVE MEASURES OF SUICIDAL IDEATION AMONG ADOLESCENTS IN PRIYADARSHINI SCHOOL,PITHAPURAM,ANDHRA PRADESH. 1.3 OBJECTIVES: 1.3.1 To assess the knowledge regarding preventive measures of suicidal ideation among adolescents. To evaluate the effectiveness of structured teaching programme on Preventive measures of Suicidal ideation among adolescents. 1.3.3 To associate the preventive measures for suicidal ideation among adolescents with the various demographic variables. 1.4 ASSUMPTIONS: The adolescents are prone for suicidal thoughts. 1.5 HYPOTHESIS: There will be a significant difference between the preventive measures for suicidal ideation before and after administration of structured teaching programme. There will be a significant association between the preventive measures for suicidal ideation with various demographic variables 1.6 Operational Definition: 1.6.1 Suicide: is the act of intentionally taking ones own life in a culturally no endorsed manner. 1.6.2. Preventive measures: refer to the risk factors, warning signs, suicidal behavior, misconceptions of suicide, how to communicate and monitoring safety needs in the environment. 1.7 Conceptual Framework: Modified general systems theory of learning: General systems theory is useful in breaking process into sequential operations or tasks to ensure goal realization. Purpose, goal or aim is necessary for any process or system. The aim of the study is to increase the knowledge of preventive measures for suicidal ideation. Input: The first function is the input which is the information, energy or matter that enters the system. For a system to work well the input should concentrate in achieving the purpose of the system. In the present study the information, energy or matter which enters the system is the introduction of structured teaching programme regarding the preventive measures for suicidal ideation. In the present study input is the existing knowledge regarding preventive measures for suicidal ideation. Throughput: According to the theorist, throughput refers to the process used by the system to convert raw material or energy into products that are usable by the system itself or by the environment. In this active phase, teacher converts the information from structured teaching programme regarding preventive measures for suicidal ideation. Output: According to theorist, it refers to the product or service which results from the systems through put. Output in this study refers to the end product of the system. This is evidenced by adolescents gaining knowledge regarding the preventive measures for suicidal ideation. Evaluation: Evaluation is the information about some aspects of data or energy processing that can be used, to evaluate and monitor the system and to guide it to more effective performance. In the present study, evaluation measures the success or failure of output. I t is done by measuring the performance and it is graded as adequate knowledge (>75% scores), moderately adequate knowledge (50%-75% scores) and inadequate knowledge ( Feedback: The final function is feedback which is the process of communicating what is found in evaluation of the system. It is the information given back to the system to determine whether or not the purpose or end result of the system has been achieved. The final part of feed back communicates what is found in the evaluation and it tells whether the structured teaching programme was effective in enhancing the knowledge of adolescents regarding the preventive measures for suicidal ideation. 1.8 Projected Outcome: Structured teaching program helps to improve the knowledge on preventive measures for suicidal ideation among adolescents. Fig: 1.1 MODIFIED SYSTEM MODEL TO ASSESS THE KNOWLEDGE OF ADOLESCENTS REGARDING PREVENTIVE MEASURES OF SUICIDAL IDEATION OUTPUT THROUGH PUT INPUT Assessment of demographic variables of adolescents such as age, sex, family income, religion, parents education. Pre assessment of knowledge of adolescents regarding preventive measures of suicidal ideation Post assessment of knowledge of adolescents regarding preventive measures of suicidal ideation Adequate Inadequate Structured teaching Programme on Preventive measures of suicidal ideation Inadequate Moderately adequate REASSESSMENT CHAPTER II REVIEW OF LITERATURE Review of Literature is a key step in research process. Nursing research may be considered as a continuing process in which knowledge gained from earlier studies is an integral part of research in general. In review of literature a researcher analyses existing knowledge before delving into a new study and when making judgement about application of new knowledge in nursing practice. The literature review is an extensive, systematic, and critical review of the most important published scholarly literature on a particular topic. 2.1 Literatures related to Suicide risk factors 2.2 Literatures related to Prevention of suicidal ideation 2.1 Literatures related to Suicide risk factors A case control study was conducted to identify and quantify risk factors for completed suicides in Bangalore, India. The study was conducted with the families of 269 completed suicides and 269 living controls within the broader population of the city using psychological autopsy methods. The results showed that, the significant risk factors for completed suicides were the presence of previous suicidal attempt in self [odds ratio (OR) = 42.62], interpersonal conflicts and marital disharmony with spouse [OR = 27.98], alcoholism [OR = 23.38], presence of mental illness [OR = 11.07], sudden economic bankruptcy [OR =7.1], domestic violence [OR = 6.82], and unemployment [OR = 6.15]. Individuals completing suicides did not have a positive outlook towards life, problem solving approaches and coping skills. The study concluded that, the intervention strategies should include prioritized macro and micro level efforts aimed at individual, family and society. (Gururaj G 2007) A study conducted involving 1205 adolescent students of two schools from New Delhi reported, one year suicidal ideation was 11.7%. they also found that physical abuse by parents, feelings neglected by parents, history of running away from school, history of suicide by a friend and death wish were found to be associated with non-fatal suicidal behavior. (Siddhartha and Jena,2006). A study conducted on bullying and risk of suicidal behaviour among adolescents in New York. Total 2341 adolescents aged 13-19 years who were enrolled in grades 9 through 12 in suburban school was selected for study. Researchers used Beck Depression Inventory to assess depression and suicide Ideation Questionnaire. Suicide attempt history included any attempt, regardless extend of injury. With regard bullying behaviour, students were asked how often they had been bullied or had bullied others in and out of school during the past 4 weeks. Being bullied was defined as having the student say or do unpleasant thing or being teased repeatedly in a way the person does not like. Result shows about 20% student reported that they were victims of bullying in school and about 10% reported that they were victims of bullying outside the school. With regard to bullying behavior, about 25% students reported that they bullied other students in school and 15% reported that they were bullied others out side school .The risk of depression, suicidal ideation and suicidal attempt was significantly higher for students who were considered either a victim or a bully compared with students who were not. The more frequent the bullying behaviour the greater risk of depression, suicidal ideation or suicidal attempt. (Wagnar KD,2007). A study conducted on rates and factors associated with suicide in Kaniymbadi block, Tamil Nadu, South India. The setting for the study was a comprehensive community health programme in a development block in rural South India. The main outcome measure was death by suicide diagnosed by detailed verbal autopsy and census and birth and death data to identify population base. Result shows the average suicide rate was 92.1 per 1,00.000. The ratio of male to female suicide was 1:0.66. The age specific suicide rate for women showed two peaks: 15-24 year and over 65 years of age. Hanging (49%) and poisoning with organo-phosphorus compound (40.5%) were commonest method of suicide. Acute or chronic stress was elicited for nearly all subjects. More men suffered from chronic stress while more women had acute precipitating events (x2= 4.58; p A study conducted on risk factors for completed suicide in Banglore, India. A case control study conducted with families of 269 completed suicides and 269 living control within the broader population of city, using psychological autopsy method. Result shows that several factor in the areas of family, marriage, education, occupation, general health, mental health and absence of protective factors contribute significantly for suicides .The significance factor were presence of previous suicidal attempt in self (odds ratio OR = 42.62), interpersonal conflicts and marital disharmony with spouse (O =27.98), alcoholism in self (OR=23.38), presence of mental illness (OR=11.07), sudden economic bankruptcy (OR=7.1), domestic violence (OR=6.82) and unemployment(OR= 6.15). Individual completing suicide did not have a positive outlook towards life, problem solving approaches and coping scale (Gururaj G and Isaac MK, 2007). A study was conducted on psychosocial risk factors associated with suicide attempts among psychiatric inpatient and this study examine how suicide attempts and violent behavior associated with various psychosocial problems. This study included 216 inpatient who had physically assaulted another patient and a comparison group of 81 inpatient who had not assaulted any one. The result was suicide attempts were associated with a history of head trauma harsh parental discipline and parental psychopathology (Menhem.I and Krakowski, 2004). A study conducted on psychosocial stressors may be strongly associated with suicide attempts; the aim of the study was to clarify the importance of psychosocial stressors in suicidal behavior and 250 suicide attempts seen at general hospital emergence room. Acute and chronic life events were assessed with the St. Paul Ramsey life experience scale Holmes and Rahes social adjustment scale respectively, life long adverse experience were also assessed. The logistic regression with dependent variable included psychosocial stressor (Odds ratio (OR)=33.6) And other interpersonal conflicts (OR =10.5) modification of life habits (OR = 14.6) adult physical abuse (OR = 7.1) confounding factors with significant ORS were cluster B traits (OR = 21.2) and finally this study mainly a replication of prior knowledge of psychosocial stressors.( Enrique Baca-Garcia, and Claudia.P.Parra,2007). A cross-sectional study of 342 adolescents aged 10-19 years from 19 schools. Multivariate analysis showed that a history of self-violence, violent thoughts toward others, mental health diagnoses other than depression, and a history of sexual abuse were positively associated with suicide attempt. Sexual abuse, mental health diagnoses other than depression, self-violence, and ease of access to lethal substances/weapons were positively associated with suicide ideation and found a relatively high prevalence of suicide ideation and suicide attempts among adolescents living in Western Jamaica. An accurate understanding of the prevailing risk factors for suicide attempts will promote a more sympathetic approach to victims and facilitate prevention efforts.( Rudatsikira E,2010). A cross-sectional school survey of 4,500 adolescent students based on a structured questionnaire. Data were collected using the supervised self-administered questionnaire (modified version of the Youth Risk Behavior Surveillance in the Malaysian National Language, Bahasa Malaysia). Seven percent (312 of 4,454) of the adolescent students had seriously considered attempting suicide. Among the adolescents, 4.6% had attempted suicide at least once during the 12 months preceding the survey. Female adolescents were more likely to put their suicidal thoughts into suicidal action than were male adolescents. Malay and Indian people are more likely than the Chinese to respond, Felt sad and hopeless. However, Malay adolescents had the lowest rate of attempted suicide. Based on multiple logistic regression, factors significantly related to urban adolescents suicide behavior are Felt sad or hopeless, Number of days felt unsafe to go to school, Riding with a driver who had been drinking alcohol, P hysical fight, and Number of days absent from school. In comparison, factors relating to rural adolescents suicide behavior are Felt sad or hopeless, Physical fight, Physical fight resulting in injury, and Drive a vehicle after drinking alcohol. Adolescent suicide behavior should be viewed as a serious problem. Measures can be taken to prevent suicide by looking at the factors significantly linked to suicidal behavior among adolescents. Steps can then be taken to identify adolescents who have serious suicidal ideation so that intervention can be taken to reduce the suicidal rate.( Chen PC and Lee LK,2005). A comparative study conducted at Slovenia in 2006 to compare coping styles among adolescents with and without deliberate self-harm concluded that suicidal ideation was associated with higher scores on emotional coping and lower scores on rational and detachment coping styles. Deliberate self-harm was associated with significantly higher scores on avoidance coping strategies and identified a need for improving coping strategies among deliberate self harm adolescents(Marusic A, Goodwin RD,2006). A study conducted on the associations between peer and parental relationships and suicidal behaviour in early adolescents. Method used statistics Canadas National Longitudinal Survey of Children Youth as the dataset. This cross sectional sample included 1049 girls and 1041 age 12 to 13 years. Answers obtained through self- report questionnaires that included measures of peer relationships, parental nurturance, and parental rejection, suicidal ideation and attempts. Result shows that among early adolescent boys and girls, depression, poor peer relationships, decrease parental nurturance and increase parental rejection wear all significantly associated with suicidal ideation and attempt.( Sarah A and Laurence YK, 2006). 2.2 Literatures related to Prevention of suicidal ideation An experimental study was conducted to evaluate the effectiveness of a school based suicide awareness intervention among adolescents in Louisville, Kentucky. A self report questionnaire was used to collect data. A Solomon four groups design was used to assess the efficacy of suicide intervention classes. The results revealed that, the experimental groups as compared with control groups showed significant gains in relevant knowledge about suicidal peers and significantly more positive attitudes toward help seeking and intervening with troubled peers. (Kalafat J.,2006). A study was conducted to assess the efficacy of a school based prevention programme for reducing suicide potential among high risk youth in Washington, USA. A sample of 105 subjects at suicide risk participated in a three group, repeated measures, intervention study. Participants in (1) an assessment plus 1 semester experimental programme, (2) an assessment plus 2- semester experimental programme, and (3) an assessment only group were compared, using data from pre intervention, 5 month, and 10 month follow up assessments. The results suggested that, all groups showed decreased suicide risk behaviours, depression, hopelessness, stress, and anger; all groups also reported increased self- esteem and network social support. Increased personal control was observed only in the experimental groups, and not in the assessment only control group. The potential efficacy of the experimental school based prevention programme was demonstrated. The study concluded that, the necessary and sufficient strategies for suicide prevention have to be adopted. (Eggert LL, 2004). A study was conducted to assess the impact of a suicide prevention programme for adolescents on suicidal tendencies, hopelessness, ego identity, and coping ability in Israel. 393 adolescents from six schools participated in the study. The subjects were randomly divided into experimental (n = 215) and control (n= 178) groups. The experimental groups took part in seven weekly 2 hour meetings. In this pre-test post-test design, the students completed questionnaires of suicidal tendencies, hopelessness, ego identity, and coping ability before and after the programme. The statistical analysis showed that the experimental groups were superior to the controls, with at least some of the dependent measures pointing out the effectiveness of the programme ( Orbach I, 2003). An experimental study was conducted to evaluate the effectiveness of the Signs of Suicide (SOS) prevention programme in Farmington, USA. 2,100 students in 5 high schools were randomly assigned to intervention and control groups. Self administered questionnaire were completed by students in both groups approximately 3 months after programme implementation. The results revealed that, significantly lower rates of suicide attempts and greater knowledge and more adaptive attitudes about depression and suicide were observed among students in the intervention group than control group. The study concluded that, SOS is the first school based suicide prevention programme to demonstrate significant reductions in self reported suicide attempts (Eggert LL and Thompson EA,2007). A study was conducted on the effectiveness of school based psycho-educational programme in suicide prevention in adolescents. Sample collected from 172 high school students in the 16-18 age group include 108 girls and 64 boys. Method used a structured self-report questionnaire. The results show that the programme had no effect on coping styles and level of hopelessness. However positive effect on knowledge could be identified an interaction effect of the programme with gender on attitude was also found. A negative impact of programme could not be found. Findings from study suggest that psycho-educational programs in schools may influence knowledge about suicide and attitudes towards suicidal persons but may not affect the use of coping styles or levels of hopelessness (Gwendolyn P and Kees VH,2006). A study was conducted on the evaluation of the signs of suicide prevention program where data was collected from 4133 students in 9 schools. Method used self administered questionnaires completed by students in both groups approximately 3 month after the program implementation. Result shows significantly lower rates of suicide attempts and greater knowledge and more adaptive attitude about depression and suicide were observed in intervention group.( Robert H and Asetine J,2007). A study was conducted on to develop and evaluate the effectiveness of an Informational Booklet on cancer risk factors among college students, nurses and doctors at university of Delhi. The objectives of the study was (1) to prepare an informational booklet on cancer risk factors (2) to assess the knowledge before and after the administration of informational booklet on cancer risk factors and (3) to determine the acceptability and utility of an informational booklet by college students, nurses and doctors. The one group pre-test post-test pre experimental research design adopted Convenient sampling method was used to select sample size 30. The data collection instruments used were (I) a structured knowledge questionnaire to assess the knowledge of students and (2) two structured opinionnaires were used to gather opinion regarding acceptability and utility of the booklet from college students, doctors and nurses. The results shown that information booklet is effective in increasing th e knowledge of the college students as evident from t (29) = 52.44 higher significant. Doctors and nurses were higher and close to the maximum possible acceptability and utility scores. The study concluded that the informational booklet was acceptable and useful for findings cancer risk factors ( Bairwa KS,2002). CHAPTER III MATERIALS AND METHODS Research design provides the glue that holds the research project together. A design is used to structure the research, to show how all of the major parts of the research project. This study was designed to find out effectiveness of structured teaching programme in promoting knowledge on preventive measures of suicidal ideation among adolescents. This study was conducted by adopting following steps of research process as research design, setting, population and sampling, criteria for selection of samples, instruments and tools for data collection and methods of data analysis. Pilot study was conducted and changes were incorporated. 3.1 Research Design:The study was based on one group pre test and post test design. Pre test knowledge on preventive measures of suicidal ideation among adolescents was assessed before providing education programme. Education regarding what is suicide, risk factors,misconceptions and facts, preventive measures of suicide was delivered through lecture cum discussion method by using LCD, blackboard. After a period of 5 to 7 days of education, the knowledge on preventive measures of suicidal ideation among adolescent was reassessed. The paired t test was used to compare the pre test score and post test score and assosciation was used to find among variables. 3.2 Setting of the Study: The study was conducted in Priyadarshini High school Pithapuram, Andhra Pradesh. 3.3 Population: The population of this study consisted of adolescents in the 9th standard. 3.3.1 Sample size: Size was determined by purposive sampling. All adolescents in the 9th standard were taken for the study 50 students. 3.4 Criteria for selection of sample: Inclusion criteria: Adolescents in the class of 9th standard Variables of the study: 3.5.1 Independent variable: The independent variable in this study is structured teaching programme on preventive measures of suicidal ideation. 3.5.2 Dependent variable: The dependent variable in this study is knowledge level gained by adolescent. 3.6 Instruments and tools for data collection: A questionnaire was prepared to assess the knowledge of adolescents towards preventive measures of suicidal ideation . A structured questionnaire was developed based on literature, journal, text book. The questionnaire has two aspects demographic data and questionnaire on preventive measures of suicidal ideation. Section A: The demographic data includes sample number, age, sex, number of siblings, religion, family profile. Section B: This section consists of 25 questions, for each question 4 options were given in that only one is correct, students have to tick any one of the 4 options. For each question one mark was awarded, maximum mark obtained was 25. It was mandatory that all the 25 questions should be responded by the student. Scoring: Adequate : >75% Moderately adequate: 50 -75% Inadequate : 3.7 Reliability and validity of instruments and tools for data collection: The tool was prepared with the help of literature, research and subject guides. The reliability and validity was tested through pilot study. Additions and modifications suggested by experts were included in the tool. 3.8 Data Collection Procedure: Data collection was done in the month of July; data was collected through self administered questionnaire. After assessment education was delivered through lecture cum discussion using LCD, charts, black board. Doubts were clarified at the end of teaching. The reassessment was done after 5 to 7 days from the day the education started. 3.9 Method of Data Analysis and Interpretation: Frequency distribution tables were formulated for all baseline information. Frequencies were tabulated to understand the knowledge on preventive measures of suicidal ideation. The distribution pattern was depicted through appropriate graphical methods. Results were inferred through statistical techniques likes paired t test and association was used among variables. 3.9.1 Paired t test: This formula was adopted to find out the significant difference between pretest and post test score, of adolescents to understand the knowledge on preventive measures of suicidal ideation. = Mean difference between pretest and post test score. d = Difference between pretest score and post test score. SD = Standard deviation of the pretest score and post test score. = number of samples. 3.10 Report of Pilot Study: Pilot study was conducted in Priyadarshini School, Pithapuram,Andhra Pradesh. For the Pilot Study 16 Students were taken from 9th standard. The questionnaire was given to the students for the assessment of knowledge on Prevention Of suicidal ideation, after Pre-test it was found that only 2 students had adequate knowledge, 13 had moderately adequate knowledge,1 had in adequate knowledge. After structured teaching programme, the result of the Post test is as follows, 8 students had adequate knowledge, 8 students had moderately adequate knowledge. None of them had inadequate knowledge. 3.11. Changes Brought After pilot Study: After the pilot study changes were made in the questionnaire. CHAPTER -IV DATA ANALYSIS AND INTERPRETATION Data analysis is the process of analyzing the data in such a way that the research questions can be answered (Hungler and Polit, 2004). This chapter deals with analysis and interpretation of data collected from students of Priyadarshini high school in Pithapuram, A.P. Students knowledge on preventive measures of suicidal ideation w

Free Will Philosophy Essay

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The Epic of Gilgamesh Compared - 883 Words

(1) The black demon saw a beautiful woman and out of all the nobel women. He picked the one that was about the be married. He kidnapped her on her wedding night. It shows that the black demon does things impulsively. He does not care of the consequences. It shows that since he is a demon. He does not fear the consequences of men. When he saw her he could not longer live without her. When he kidnap her. He locked her in box showing that he does not trust the women he kidnap with other men. It also means he wants to keep her pure. She was kidnap on her wedding night so she did not have sex yet so the demon believed she was pure. The untainted virgin that has not been violated by men was his and his only. When he traveled he took her out of the box and wanted to sleep beside her. It shows when he his comfortable. He would sleep better beside her. The women was the demons most prized possession. It is like comparing the women to a boys secret toy. When a boy is around someone he would hi de his secret toy from everyone. When the boy is alone he would take it and worship it. This meaning is similar to Metamorphoses when Apollo wanted Daphne. Even though she refused him. He impulsively try to rape her. She was turned into a tree, but he still tried to rape the tree. Another text with the similar meaning is in the Epic of Gilgamesh. Any women Gilgamesh desired he would take married or not. Since he was part god and king. He did not care of consequence like the demon. (3) TheShow MoreRelatedThe Epic Of Gilgamesh Essay Essay982 Words   |  4 PagesThe Epic of Gilgamesh is an epic poem from four thousand years ago, from ancient Mesopotamia. It was written on clay tablets, and even if some part of sentences were not able to be recovered, the tale is understable. It is the oldest Epic found, and still one of the most famous too. 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Regulations of Conceptual Framework

Question: Discuss about the Regulations of Conceptual Framework. Answer: Introduction The following report aims to present the evaluation and analysis of annual reports of the two organizations registered in Australia. To present the analysis of conceptual framework and AASB standard based on the recent years annual report two companies Volkswagen and 7- Eleven have been selected. The report covers the discussion on compliance of accounting conceptual framework, prudence level of reporting financial information and necessary disclosures to understand the true and fair view of the financial report. The study also highlights the prudence level by considering the disparity in Corporate Reporting for the selected companies. Identification of relevant accounting disclosures in the financial report have been chalked out by comparing and contrasting for the selected organization. Accordingly, necessary principles of conceptual framework and regulations of Australian Accounting Standards Board (AASB) have been considered to critically analyze the annual reports. Background of the companies Volkswagen is a public company founded in the year 1937 by German Labor Front that is a public company and based in the automotive industry. The company serves its business activities across the globe for automobile products whose key person is Matthias Muller, CEO of the company (Volkswagen 2017). During the current year, the production output of the organization was 10.17 million units while total revenue amounted to $244.98 billion and profitability amounted to $13.39 billion, being the largest automaker group across the world. It has been observed that the company has total assets valued at $424.98 billion with the employed number of employees of around 610,000 (Volkswagen 2017). On the contrary, 7- Eleven based on retailing industry serves several parts of the world as an international chain of convenience stores. At present the company serves and operates in 18 countries having around 56, 600 stores while the company was founded in the year 1927 with its first outlet named Totem Stores (7-eleven.com 2017). The organization conducts the business in trading several products including soft drinks, beverage and other food products having total number of employees around 45,000 as per the current records. As per the current records, net profit of the company reflected equivalent amount of $12.89 million while total revenue during the recent year equivalent amount to $13.22 million (7-eleven.com 2017). Compliance of conceptual framework and AASB standard requirements Conceptual framework is an analytical model involving various variations and regulations to recognize and represent organizational financial information. In case the companies are registered in Australia, the management is required to follow the conceptual framework as per the regulations of AASB to determine the use of financial report in terms of nature, time and extent of financial information (Soltani and Maupetit 2015, pp.259-284). The conceptual framework principle requires the organizations to prepare financial statements based on the prudence and accrual basis for recording incomes and expenditures. It is important to recognize assets and liabilities as per conceptual framework to collect relevant information to obtain true and fair view of the organizational performance and financial position (Iliev et al. 2015, pp.2167-2202). In view of Volkswagens annual report, it has been analyzed that the company complied the requirements on accrual and going concern basis to prepare the financial statements that reflects the increase in earnings. It has been evaluated that the organization reported its sales revenue according to the business group before and after tax resulting in net profit available to the investors. Additionally, the company recorded the revenue income as per the prudence and accrual basis as well as based on the consolidated accounting standards reflecting $224 billion (Volkswagen 2017). Similarly, expenses of the company including other financial charges have been recognized in the income statements as per the payments while outstanding dues have been recognized in the statement of financial position (Volkswagen 2017). For example, financial charges paid have been recognized in the income statement whereas financial and other liabilities have been recorded in the financial position statement as current liabilities (refer appendix 1 and 2). As the key characteristics of the conceptual framework is providing relevance, reliable and prudent understanding on the financial performance on the companys business function, Volkswagen followed such principles. 7- Eleven organization presented all the relevant information and disclosures for the benefit of the stakeholders to provide them useful information along with the reliable and material financial information (7-eleven.com 2017). The organization also followed the principle of prudence while recognizing incomes and expenses as the incomes are not overstated or expenses are not understated to avoid the reflection of unrealistic profitability (refer appendix 3). Apart from that, Volkswagen and 7- Eleven recognized the financial information of the subsidiary companies by translating the foreign exchange transactions into local currency for presenting better understanding to the users (7-eleven.com 2017). It has been observed that the company presented relevant disclosures on m aterial future events as per the estimates along with the segment reporting as per AASB that represents compliance of accounting conceptual framework (refer appendix 4). Prudence level addressing the disparity in Corporate Reporting As mentioned above, prudence level under conceptual framework requires the organization to prepare and present the financial estimates with the reasonable estimates for incomes, expenses, profits and losses (Bushee, Carter and Gerakos 2013, pp.123-149). Besides, corporate reporting requires the organization for recognizing and disclosure of relevant financial information in terms of integrated reporting, corporate governance, financial reporting and corporate responsibility statement. It is essential for the organizational management to record the financial information to reflect transparent and accountable results for the benefit of users following the requirements of GAAP and International Accounting Standards (Barth 2015, pp.499-510). In order to present the corporate governance report, company is required to consider directors contribution, managements effective performance on the business activities and confirmation on compliance of necessary regulations. The corporate governance report discloses the relationship strength with the customers, community and stakeholders of the company (Zhang and Andrew 2014, pp.17-26). Consequently, Volkswagens corporate governance statement presents the number of shareholding information, group management report stating key figures of the companys share, compliance of corporate ethics, confirmation and statement of co-operation of the management board and supervisory board (refer appendix 5). Similarly, corporate governance statement of 7- Eleven presents the board charter, code of ethics followed, compliance of regulations to maintain sustainability, responsibilities and performance of the board and remuneration committee along with the details of composition. The statement of t he organization also represents principles on reinforcing independence, commitment on fostering including details and responsibilities of key personnel and board members of the company (Wang 2014, pp.955-992). 7- Eleven disclosed managing risks, financial reporting integrity and other relevant disclosures stating the responsibility of the organizational board to present the financial results in true and fair view (7-eleven.com 2017). Further, framework on internal control for planning and monitoring on the necessary financial budget, business strategies, safeguarding of assets that were insured against the probable loss from natural calamities, theft or any other substantial loss has been disclosed (refer appendix 6). Moreover, conceptual framework compliance is required to be revised in each reporting year to present the provisional expenses or losses. The statement is required to be prepared stating the consideration of standard rates and limits in recognizing the value of provision on the basis of organizations income benchmark to reduce the corporate reporting disparity (Albu, Albu and Alexander 2013, pp.61-90). In view of the annual report of Volkswagen, reported provisions have been estimated for the benefit of employees, insurance and restricting based on the annual leave and long service leave for 12 months along with the standard discounting rates. Moreover, financial report of 7- Eleven states the estimation of provisions has been done on the basis of service amounts of the employees in terms of cost rate and reporting date (7-eleven.com 2017). On the other hand, lease provisions have been recognized on the basis of future inflation, investment return and administration claim (refer appe ndix 7 and 8). Identification of differences in disclosures of the corporation It has been analyzed that the recognition and presentation of financial information of both the companies i.e. Volkswagen and 7- Eleven are in compliance with the conceptual framework and AASB standards. However, certain distinctions have been identified in the financial report of both the companies with respect to reporting the incomes, expenses, assets and liabilities along with the relevant disclosures. The financial report of Volkswagen provides statement on business risk whereas 7- Eleven has not presented such report in its recent annual report. In addition, financial report of Volkswagen Company, statement of shares and bonds, business operation results and statement of financial position valuing net assets has been presented in details (7-eleven.com 2017). On the contrary, 7- Eleven presents detailed statement on corporate and business structure, financial summary of the business group along with the list of properties and compliance information. The financial report of Volks wagen provides information and understanding on the capital management plans and rollout space. Similarly, the company used the estimates and judgments to value incomes, expenses, liabilities and assets based on the historical records and current economy conditions. However, 7- Eleven measured and recognized financial information based on the future events estimates and judgments to value inventories, fixed assets, provisions and other liabilities (7-eleven.com 2017). It has been identified that Volkswagen presented the annual report by disclosing capital management, funding activities for repayments and borrowing proceeds along with the details on acquisition or discontinued operations (Volkswagen 2017). On the contrary, such information is not present in the financial report of 7- Eleven to provide clear understanding on the companys ability to manage funds and resources required to maximize the business profitability and sustainability. Further, disclosure of segmentation reporti ng of the organizations is different which is based on the operating and geographical segment for Volkswagen whereas 7- Eleven presented financial result based on different store locations (Volkswagen 2017). For presenting the value of dividend, Volkswagen reported financial charges in the income statement based on the franked credit while 7- Eleven reported the same on the basis of interim and final dividend. Recommendation Considering the evaluation and critical analysis on recognition and presentation of financial report of the selected companies Volkswagen and 7- eleven registered in Australia, it is recommended that the management should provide complete and appropriate disclosures. it has been noted that the organizations have complied the regulations of AASB standards and conceptual framework but the companies are suggested to follow reporting format as per the benchmark provided by the Board of Accounting. Certain financial information and business information material to the performance of the company has been presented by Volkswagen but missing in the annual report of 7- Eleven. Hence, management of 7- Eleven is recommended to provide clear and separate information on material business risk, capital management plans, strategic plan and information on borrowing funds. In addition, Volkswagen presented the estimates and judgments based on historical records that may not disclose fair and accurate valuation with respect to inflation or other economic changes. Hence, the company is suggested to consider the estimates based on future events to determine the value of necessary assets and liabilities and provisions. Conclusion In view of the above discussion on compliance of conceptual framework and AASB regulations for presenting the annual report of the companies, it is concluded that both the companies duly complied the requirements. Volkswagen and 7- Eleven represented the financial report mentioning the relevant disclosures and followed appropriate methods to value inventories, fixed assets and other liabilities. It has been noted that both the companies prepared and presented corporate governance and corporate social responsibility statement to ensure the responsibilities and performance of the management and key personnel towards the benefit of stakeholders and community. The companies recognized the financial information stating true and fair view along with the compliance of conceptual framework principles to ensure the going concern and prudence level of the business activities. Even though there are certain differences in presenting and recognizing financial information in the annual report of t he companies, it has been analyzed that there was no material misstatements or non- compliance of GAAP or AASB principles. Moreover, certain changes in the presentation and disclosure of financial information would provide better and clear understanding on organizational performance to the users. Reference List: 7-eleven.com. 2017. [online] Available at: https://www.7-eleven.com [Accessed 4 Jan. 2017]. Albu, C.N., Albu, N. and Alexander, D., 2013. The true and fair view concept in Romania: a case study of concept transferability.Research in Accounting in Emerging Economies,13, pp.61-90. Barth, M.E., 2015. Financial Accounting Research, Practice, and Financial Accountability.Abacus,51(4), pp.499-510. Bauer, K., 2014. Fixed assets valuation in the condition of bankruptcy risk: The role of estimates.Journal of modern accounting and auditing,10(6). Bntrix, A.S., Lane, P.R. and Shambaugh, J.C., 2015. International currency exposures, valuation effects and the global financial crisis.Journal of International Economics,96, pp.S98-S109. Bushee, B.J., Carter, M.E. and Gerakos, J., 2013. Institutional investor preferences for corporate governance mechanisms.Journal of Management Accounting Research,26(2), pp.123-149. Haller, A. and Wehrfritz, M., 2013. The impact of national GAAP and accounting traditions on IFRS policy selection: evidence from Germany and the UK.Journal of International Accounting, Auditing and Taxation,22(1), pp.39-56. Hanson, S.G., Shleifer, A., Stein, J.C. and Vishny, R.W., 2015. Banks as patient fixed-income investors.Journal of Financial economics,117(3), pp.449-469. Haupt, M. and Ismer, R., 2013. The EU Emissions Trading System under IFRSTowards a True and Fair View.Accounting in Europe,10(1), pp.71-97. Iliev, P., Lins, K.V., Miller, D.P. and Roth, L., 2015. Shareholder voting and corporate governance around the world.Review of Financial Studies,28(8), pp.2167-2202. Jones, J.S., Lee, W.Y. and Yeager, T.J., 2013. Valuation and systemic risk consequences of bank opacity.Journal of Banking Finance,37(3), pp.693-706. O'Dwyer, B. and Unerman, J., 2016. Fostering rigour in accounting for social sustainability.Accounting, Organizations and Society,49, pp.32-40. Soltani, B. and Maupetit, C., 2015. Importance of core values of ethics, integrity and accountability in the European corporate governance codes.Journal of Management Governance,19(2), pp.259-284. Volkswagen. 2017. Find the perfect VW with the Find a Match tool.. [online] Available at: https://www.vw.com/ [Accessed 3 Jan. 2017]. Wang, C., 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer.Journal of Accounting Research,52(4), pp.955-992. Zhang, Y. and Andrew, J., 2014. Financialisation and the conceptual framework.Critical perspectives on accounting,25(1), pp.17-26.