Police Officer Training And Law Enforcement - 957 Words

Police officer training is a vital component to the safety of the citizens that the officers are sworn to protect and the laws that they are sworn to uphold. Police officer training doesn’t start when the officer is out in the field, it begins way before that. Training, you can say, begins at a young age, especially for those that want to pursue a career in law enforcement. Once the decision is made to follow a law enforcement path then all of that person’s efforts should be applied to what needs to be done. Studies that have been conducted show statistics on the numbers of people in academies and what they are trained in. Other studies show the interaction between police and citizens. They also show the type of personnel, the policies, and the practices that are followed. The articles that are being presented will review the training that an officer should receive from admittance in a police academy and throughout their career in law enforcement. The articles will focu s on various aspects such as training, contacts with citizens, complaints on officers about the use of force, racial differences, and practices. All of them have something to do with officer training or the lack there of and all should be taken into consideration by an officer. Actual physical and application training begins in the academy and then out in the streets. Officer training is important and an officer needs to put forth the effort to learn as much as possible to make them a better officer. Not soShow MoreRelatedBenefits Of Being A Police Officer1537 Words   |  7 PagesBeing a police officer is a physically and mentally strenuous job. The purpose of physical education training is to ensure that, police officers are in good shape to handles the stresses they are exposed to every day in their line of work. Physical fitness is especially vital in law enforcement due to two main reasons. 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Apple Revenue Recogonition Free Essays

Apple revenue recognition Apple Inc Revenue Recognition Concepts A. Revenue is gross amount a company received or billed from service provided or units sold, Revenue is earned regardless money come in or not at that particular time. It is assumed revenue is earned, when it is realizable, and earned. We will write a custom essay sample on Apple Revenue Recogonition or any similar topic only for you Order Now Revenues are derived from company normal operation. The company exist to sell it is core product or services to the market. Gain rise from non operation activities of the entity. An asset sells can be considered a gain if the company originally depreciated the assets to zero, then sell it. Even know the company used the assets to generate revenue, the assets transaction is a gain, because it is not a core business transaction. The primary function of a business is not to sell the assets for a gain. Any amount of gain from non operation of core business is considered to be a gain. Examples are currency gain, Short term investment gain, and extraordinary gain. B. When a business recognized revenue, it means it has earned the revenue, and it is realizable in that period, which indicated a transaction, or service has occurred. The business did its obligation to bill or accepts money at that period. The business has full expectation it will receive the revenue in the near term depending the billing agreements. The income statement is affected by revenue recognition, also the balance sheet is affected, and all this individuals: Account receivable, Tax payable, COGS, Cash, Unearned revenue. The revenue criteria from FASB concept 5 says: revenue to be recognized on the income statement, revenue must be realized, or realizable and earned. C Yes, they do align with FASB standards; Apple recognized revenue when persuasive evidence of transfer ownership arrangement exists. 1. Entity has transferred to the buyer the significant risks and rewards of ownership of the goods; 2. Entity retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold 3. The amount of revenue can be measured reliably; 4. It is probable that the economic benefits associated with the transaction will flow to the entity. D The multiple element contract is referring to the embedded unspecified upgrade right that the company might be obligated to provide. It is difficult to put a monetary value, because the company has to estimate the cost of upgrade, and once they estimate the cost, the company must set deferred revenue by subtracting it from original sales. The new rules allowed the company to estimate as low as possible because the upgrade costs are not that significant to swing the income statement. E Compensation metric could be aligned with revenue growth. F ITunes songs sold online on net basis, and recognized when transaction occurred Mac-branded accessories are recognized when billed, if it sold online apple waits until customers receive the items, because apple is liable until delivery. IPod sold to third party reseller in India is recognized when apple billed the third party. G Apple recognized the amount it billed it‘s customers, apple takes inventory risks, therefore it recognized the gross amount it billed, if it sold online from another company, apple only recognized net sales. H 50 Mac * 2800 = 140,000 Unit price 2,500 Software + 2 years service =300 Apple will recognize the whole gross sale 140,000 as revenue for 2010. Because apple took the inventory risk, Apple will bill the community college the 140,000, and recognized the same amount as the revenue. I Account receivable |Dr. |Cr. | |Sep 26,2009 $3361 | | | |$2149 | |Sep, 25,2010 $5510 | | Deferred Revenue |Dr. Cr | |Sep,25,2009 $2906 | | | |$1217 | |Sep,26,2010 $4123 | | Net sale |Dr. |Cr. | |Sep, 26, 2009 $42,905 | | | |$22,320 | |Sep, 26,2010 $65,225 | | IJournal Entry Unearned revenue2053 Sale Revenue2053 Deferred Revenue |Dr. Cr | |Sep,25,2010 $2053 |Sep,26,2009 $2053 | | | | |Sep,26,2010 |0 | Sale Revenue |Dr. |Cr | |Sep,25,2010 |$2053 | | | | |Sep,26,2010 |$2053 II Journal entry Cash21,225 Account receivable 44,000 Sale Revenue65,225 Unearned Revenue |Dr. |Cr | |Sep,25,2010 $2903 |Sep,26,2009 $2903 | | | | |Sep,26,2010 |$0 | Sale Revenue |Dr. Cr | | |Sep,25,2010 $2903 | | | | | |$62,322 | |Sep,26,2010 | | | |$65,22 5 | III Journal Entry Cash44,000 Account Receivable44,000 Analysis J I under the old model revenue was deferred and recognized each year on straight line basis over its economic life of the product, but under the new model Apple is able to take significant portion of the sale at the time of transaction. IIProspective can only apply to future while retrospective can apply to the past transactions. Apple elected to use retrospective. K Iincreased its net income IIBalance sheet and Cash Flow statement (operation). IIImproved gross margin LMost of the cost good already occurred before apple was able to recognized revenue. Therefore, Apple must adjust individual account to match its expense, and revenue. MIncreased operation cash flow NAccounting rules, and procedures might be preventing unfair reporting, but it has a major flaws. One of the flows is accounting doesn’t adapt quickly to economic condition. Accounting numbers doesn’t really reflect the true value of a company. Account is lagging indicator. One industry can benefits from particular accounting procedure, and rules, but it can also hurt another industry by not reflecting true economic value. We will like to report to our shareholders actual reflection of our operation, but accounting procedures doesn’t allow us to communicate the actual result. How to cite Apple Revenue Recogonition, Essay examples

Persuasive Decision Support Systems for Self Care†Free Samples

Question: Discuss about the Persuasive Decision Support Systems for Self-Care. Answer: Introduction Health Behavior Change Support Systems (HBCSSs) refers to socio-technical information systems designed to perform or change the behavioral or psychological systems of an individual such as attitude or behavior. This implies that the system has been developed with the intention to influence the users behavior. Persuasive decision support system aims at influencing or changing behavior and attitude of patients using socio-technical tool HBCSSs. Persuasive decision support systems for self-care. Self-care is another important part of patient health care. There are many kinds of literature that explain various aspects of persuasive decision support system that enable patients especially chronic disease patients take behavioral and attitude change. Some of the fundamental aspects of persuasive decision support system are attitude, compliance, behavior and patient education. The main focus of this paper is to provide literature on persuasive decision support system for self-care patients. Review process Persuasive decision support system is the tool that is used to involve patients in decision making through persuasion. Persuasive component of the system plays an important role in the development, design, and implementation. Users of the system need to be part of the development of the system according to Bensley et al (2010, pp 206213). Moreover, as Harjumaa, Segersthl and Oinas-Kukkonen (2009, vol. 350), explains patients with chronic diseases need to be part of the development as the main stakeholders as this also help in decision making. According to Davis (2010, pp 262273), the three aspects of the persuasive in health are attitude, compliance and behavior. These three aspects of persuasive decision support system are key determinants of self-care of most patients. Similarly, Risnen and Lehto (2010, pp 185192) highlight engagement and involvement as the key most important component of the persuasive decision support system that facilitates game intervention. Oinas-Kukkonen and Harjumaa (2008a, pp 164176), conclude the persuasive decision support context of HBCSSs by indicating that persuasive decision support system highly influences behavior patients towards self-care. Another part of persuasive decision support system that is also part of HBCSSs is the implementation of the system. Involvement of patients in implementation process play role in evaluating the adoption of HBCSSs in self-care. Results, critical analysis of literature The result of the literature review reveals some key factors that are considered in the implementation of the HBCSSs. Persuasive decision support tool is mostly patient support tool that looks into personal traits such as attitude, behavior, and compliance. Several examinations of literature further reveal the various interrelated factors affecting adoption and usage of HBCSSs. Another important aspect of the persuasive decision support system is the implementation of the HBCSSs. Gamified health BCSSs forms an important facet that monitors lifestyle that forms part of HBCSSs. Gamified health strategy remains a crucial aspect of behavior change system since it is one of the factors that are considered when designing the system. Another factor that is used in Gamified health BCSSs is the study of outcomes of the behavior change. Attitude Attitude as an aspect of HBCSSs forms the basis of implementation of HBCSSs in the health system. According to Bensley et al (2010, pp113), the attitude of the client on the usefulness of the system is part of the decision on the usage or implementation of HBCSSs. The attitude is also cited by Bensley et al (2004, pp113), may also determine the success of HBCSSs given that persuasions target the change of attitude in the positive adoption of the system. Attitude is also connected to the patients perspective on adoption and implementation of HBCSSs. Moreover, attitude also forms part of the personal care that is able to increase patients view and their ability to embrace self-care system. Lehto and Oinas-Kukkonen (2010, pp 62173) shows that attitude is also indicated by the clients perspective on the system. Persuasive decision support system normally considers patients perspective on the usage of the HBCSSs. The perspective of a persuasive system according to Bates (2000, pp 788791), is to measure an individual body physical activities and medication. A study on the personal experience on the use of HBCSSs indicates that patients with the HBCSSs system do good during medication as compared to those patients that use other medication monitoring methods. Miller (2002, pp 316) shows that the success of the HBCSSs system also depends on the patients voluntariness to use HBCSSs. This implies that patient should also volunteer to implement the system. Another study by Bates (2000, pp 788791), shows that persuasive HBCSSs works best with mobile tools that assist in the decision of medication. Getting views of patients on their ability to use mobile devices in using HBCSSs play role in compliance with HBCSSs. This further indicates that current increase in mobile technology users is also accompanied with many online users. Mobile devices currently form part of life as many patients possess the device making it convenient for use in daily life. Making the mobile technology part of HBCSSs is ideal for use and monitoring of physical health especially for those patients with chronic disease. Behaviour Behaviour is another critical aspect of the development of HBCSSs. The behavior change support system is an important persuasive support system that enables patient to have a healthy health system. According to Kraft, Drozd and Olsen (2009, 24), HBCSSs is a multidisciplinary or interdisciplinary system that uses many skills from various fields coherently to assist the patient has proper self-health care. O'donoghue and Herbert (2012, pp 5) indicate that the incorporation of persuasive coaching system is projecting high societal impact on individual patients. In addition, the BCSSs enable coaching of patients toward better self-care and life. For instance, a good persuasive system involves the use of social, technical and health system from a system that monitors physical, health and behavioral activities in the body of patients. Oinas-Kukkonen and Harjumaa (2009, pp 485500) also confirms the multidisciplinary nature of the HBCSSs that enable a persuasive decision on the usage of the system. Strecher (2007, pp 5376), conclude the multidisciplinary approach for this persuasive decision support system influences indicating some disciplines that are used in the decision. Compliance According to Midden and Ham (2009), self-reminders is another valuable feature of the HBCSSs persuasive system. In the monitoring and self-care, medication plays an important role in ensuring that proper and timely medication is possible. In dealing with chronic disease self-care best work with a reminder and this work when patient is under medication. Compliance work in hand with the attitude of the patient as those patients with a positive attitude has shown full compliance with the implementation of the system. In addition, Lehto and Oinas-Kukkonen (2010, pp 62173) shows that compliance often associated with positive feedback and this play an important role in the evaluation of the whole system in decision making. However, Oinas-Kukkonen and Harjumaa (2008a, pp 164176) cites a different view on the compliance as recopies for persuasive decision support system. The author indicates that compliance come at the end of the implementation of the system and therefore should not be used for development of HBCSSs. O'donoghue, and Herbert (2012) conclude the compliance by indicating that compliance is the backbone for persuasive decision making since it enables the developers to determine the attitude of clients on self-care. Patient education Patient education according to Lehto and Oinas-Kukkonen (2009, pp 316327), is another aspect of persuasive decision support system that helps in usage. Educating patients on the usage and importance of HBCSSs to patients especially in monitoring health has proved critical. Moreover, patients education work in hand with various context such as feedback as customer view also play role in improvement of the system. Patient education is also part of client involvement in decision-making process since when educating patients they are able to bring on board patients view on the HBCSSs (Bish, Sutton Golombok 2000, pp 3550). Discussion HBCSSs remain an important persuasive health monitoring system especially on self-care with many kinds of literature revealing various aspects of the system. As cited by Oinas-Kukkonen (2010 pp 2627), HBCSSs being incorporated with mobile monitoring unit is currently embraced by many users for its main persuasive aspect. The literature further revealed that notification or reminder facet is also important for medication of patients with chronic disease. The study critically explains the position that cares givers or practitioners have in the in the usage of HBCSSs. The remainder aspect of the HBCSSs also concurs with the uses of the mobile platform in persuasive medical HBCSSs. The two main features of the HBCSSs makes the system to works at personal level since the mobile platform and application of the system is overwhelming used for notifying the patient in correct medication. Oinas-Kukkonen and Harjumaa (2008b, pp 200205), also agree with the ideas of usage of the mobile platform with the main rating of HBCSSs that currently can be seen in health throughout Australia and globally. The study Davis (2010, pp 262273) conclude that use of a mobile application that is developed from the system can be useful in everyday life of chronic disease patients such as diabetes patients. Persuasive decision support system as the context of HBCSSs is critical for adoption and implementation. As highlighted by Bish and Golombok (2000, pp 3550), there are three main components of HBCSSs that assist in persuasive decision support hence aid in patient self-care. These three components are attitude, compliance, behavior, and patient. This does not contradict a similar study by Risnen and Lehto 2010, pp 185192) that indicate user experience is another part of the system that exhibits advantages of HBCSSs. Attitude is an essential recipe for behavioral change that triggers patient to adopt and use the technology in monitoring their health and behavior. During self-care attitude determines the effectiveness of the care and is important in deciding on the HBCSSs strategy. Compliance is another aspect of the persuasive decision support system that facilitates the implementation and usage of HBCSSs. Some of the behavior changes target personal lifestyle habits such as physical a ctivities, health habits, and self-care. Changing these behaviors is monitored through monitoring data on mood, individual behaviors thereby sending feedback to patients for the areas that need some improvement. Modern technologies such as mobile phone technologies are some example of technologies that are used in the monitoring of the data on health. This data are used to persuade the patient on behavior change. Mobile technologies help and form part of client education that is used for influencing patient behavioral changes since it helps reminding and notification of patient. Persuasive decision support system also works with a focus on the involvement of patients in the implementation of HBCSSs in monitoring their health for facilitating self-care. The measure of the level of behavior change, attitude or compliance is depicted with the ability of the patient to fully implement the HBCSSs. In addition, implementation of the HBCSSs also is connected to the evaluation of the HBCSSs and the patients self-care involvement. The evaluation is an important step of the patient's response to the whole system, therefore, evaluation is done after implementation of HBCSSs. Self-care has been made easy with the implementation of mobile enabled HBCSSs and this determines the effectiveness of the persuasive decision support system in HBCSSs. Midden and Ham (2009, vol 35), when commenting on steps for adoption and usage of HBCSSs indicate that implementation is as important as development and should highly consider persuasive decision support system. Conclusion In conclusion, the persuasive decision support system is a critical step of the design, adoption, and usage of HBCSSs. This is based on the involvement of the patient in decision making when there is the development of HBCSSs. Some components of persuasive decision support system are attitude, behavior, compliance and patient education. At the final stage of the adoption and usage of HBCSSs is the implementation that should also be predetermined by the developers by involving patients. HBCSSs through persuasive decision support system help in self-care of patients especially those with chronic disease. One tool that has highly help in persuasive decision support system more so at the implementation stage is mobile technologies. Mobile technologies are close to patients hence good in determining the usability of patient persuasive decision support system. References Bensley RJ, et al 2004, The eHealth behavior management model: a stage-based approach to behavior change and management. Prev Chronic Dis Pub Health Res Pract Pol vol.1, no.4, pp113 Bensley RJ, et al 2010, Key principles in Internet-based weight management systems. American Journal of Health Behav vol.34, no.2, pp 206213 Bates DW, 2000, Using information technology to reduce rates of medication errors in hospitals. British Medical Journal, vol.320, no.7237, pp 788791. Bish A, Sutton S, Golombok S 2000, Predicting uptake of a routine cervical smear test: a comparison of the health belief model and the theory of planned behavior. Psychol Health vol.15, no.1, pp 3550 Davis, J, 2010, Generating directions for persuasive technology design with the inspiration card workshop. Lecture notes in computer science, persuasive technology, vol 6137, pp 262273 Harjumaa, M, Segersthl K, Oinas-Kukkonen H, 2009, Understanding persuasive system functionality in practice: a field trial of polar FT60. In: Proceedings of the fourth international conference on persuasive technology, ACM international conference proceeding series, vol 350, Claremont, CA, USA, 2629 Apr 2009 Kraft, P, Drozd F, Olsen E, 2009, psychology: designing theory-based health promotion interventions. Commun Assoc Inf Syst 24, Article 24 Lehto T, Oinas-Kukkonen H, 2009, The persuasiveness of web-based alcohol interventions: a qualitative evaluation. IFIP advances in information and communication technology, Software Services for e-Business and e-Society, vol 305, pp 316327 Lehto T, Oinas-Kukkonen H, 2010, Persuasive features in six weight loss websites: a qualitative evaluation. Lecture notes in computer science, persuasive, vol 6137, pp 62173 Midden C, Ham J, 2009, Using negative and positive social feedback from a robotic agent to save energy. In: Proceedings of the fourth international conference on persuasive technology, ACM international conference proceeding series, vol 35, Claremont, CA, USA, 2629 Apr 2009 Miller GR, 2002, On being persuaded: some basic distinctions. In: Dillard JP, Pfau M (eds) The persuasion handbook: Developments in theory and practice. Sage Publications, Thousand Oaks, pp 316 Donoghue, J Herbert, J, 2012, Data management within mHealth environments: Patient sensors, mobile devices, and databases. Journal of Data and Information Quality (JDIQ), vol.4, no.1, pp 5. Oinas-Kukkonen H, Harjumaa M, 2009, Persuasive systems design: key issues, process model, and system features. Commun Assoc Inf Syst 2, Article 28: pp 485500 Oinas-Kukkonen H, 2010 Discipline of information systems: a natural strategic alliance for web science. In: Proceedings of the second international on web science conference (WebSci 10), Raleigh, NC, USA, pp 2627 Apr 2010 Oinas-Kukkonen H, Harjumaa M, 2008a, A systematic framework for designing and evaluating persuasive systems. Lecture notes in computer science, vol 5033. Springer, Heidelberg, pp 164176 Oinas-Kukkonen H, Harjumaa M, 2008b, Towards a deeper understanding of persuasion in software and information systems. In: The first international conference on advances in human-computer interaction (ACHI2008), Sainte Luce, Martinique, 1015 Feb 2008, ISBN 978-0-7695-3086-4, pp 200205, Best Paper Award Risnen T, Lehto T, 2010, Practical findings from applying the PSD model for evaluating software design specifications. Lecture notes in computer science, persuasive, vol 6137. Springer, pp 185192 Strecher V, 2007, Internet methods for delivering behavioral and health-related interventions (eHealth). Annu Rev Clin Psychol 3:5376