Safeguarding and Protection in Health Essay Example for Free

Safeguarding and Protection in Health Essay There are many forms of abuse but are usually classified under five main headings, physical, sexual, psychological, financial and institutional. Signs of possible abuse can come in physical forms, such as bruises, cuts, burn marks, etc; emotional signs like flinching, crying and any other changes in the normal behaviour of the client. Although these are signs of abuse it is in no way conclusive evidence of such. Warning signs are NOT evidence of abuse but possible indicators of such. Physical abuse can take many forms but is usually where some form of bodily harm is committed. For example: hitting, slapping, scalding, burning, pinching, force feeding, refusing access to toilet facilities, misuse of medication or restraint, leaving someone in soiled clothes or bedding, etc. The warning signs for possible physical abuse can be things like withdrawal or mood changes, finger marks or multiple bruises, black eyes or bruised ears, scratches or cuts, burn marks, welt marks, a history of unexplained falls or injuries, pressure sores or rashes from wet/soiled bedding or clothes, fractures especially if accompanied by multiple bruises or finger marks, explanations that dont match the injuries, reluctance to be left with the alleged abuser, etc. Sexual abuse is when a sexual activity is performed without informed consent being freely given, such as rape or sexual assault, indecent exposure, sexual harassment, masturbation, involving a vulnerable adult in pornography, enforced witnessing of sexual acts or sexual media, attempted or penetration of intimate areas without informed consent, etc. It can also involve abuse of a position of power. Children are unable to give informed consent to any sexual activity of any description. Some adults are also unable to do this due to diminished capacity or a lack of understanding of the meaning. The physical warning signs for possible sexual abuse can be things like  scratches, abrasions or persistent infections in the anal or genital area (including urine infections), pregnancy, bruises, bite or scratch marks on the body, burns, blood on underwear, abdominal pain with no diagnosable cause, etc. The emotional warning signs for possible sexual abuse can be refusal to undress for activities such as swimming or bathing, flinching when carrying out normal duties such as washing, self injury, self destructive behaviour including alcohol or drug abuse, suicide attempts, depression, aggression, anxiety, crying, sexual abuse of others, provocative sexual behaviour or promiscuity, reluctance to be left with the alleged abuser, etc. The key point to remember when determining possible sexual abuse is the mental capacity to give informed consent to any sexual activity. Psychological abuse an element of psychological abuse exists in all forms of abuse. Emotional distress will be caused when a person becomes a victim of abuse at the hands of someone they trusted such as a family member, friend or carer. There is some abuse that is purely psychological such as bullying, shouting, ignoring, swearing, humiliation, blaming, intimidation, verbal abuse, threats of harm or abandonment, harassment, coercion, deprivation of privacy or dignity, etc. Indicators for possible psychological abuse can be the carer (either professional, family or friend) seeming to ignore the vulnerable persons presence and needs, cared for person fearful of raised voices or distressed if they feel they are in trouble, reports from neighbours about shouting, screaming or swearing, the client not wanting to be alone with alleged abuser, no value of basic human rights (such as opinion, choice and dignity), being treated like a child, etc. Financial abuse can be committed by family, friends, care workers or other outside influences and includes fraud, theft, exploitation, pressure regarding things such a wills, property, inheritance or financial transactions, etc. Indicators are people not being able to manage their own financial affairs when they have the mental capacity to do so, family unwilling to pay from clients funds for services even though the client has enough funds, mismanagement or misappropriation of clients finances, denying client access to their own account, loss of trust, insecurity, client is overly conforming or submissive and Power of Attorney obtained when individual is unable to comprehend. Example: A client is bed ridden and gives a family friend her bank card in order for that care giver to do shopping, pay bills, etc. The family friend then abuses this position by stealing the money from the clients bank or transferring it directly into their account (fraud). Institutional abuse can be committed by organisations, groups or even individuals and includes abuse of power or authority, not maintaining professional boundaries, misuse or misappropriate dispensing of medication, physical restraint, using information of client to embarrass or bully and not maintaining dignity. Indicators can be loss of control, low self-esteem or confidence, crying, a severe lack of staff, aggressive or submissive behaviour. Self Neglect/Neglect by others can be done either by the client themselves or by their carer, professional or otherwise, not meeting the support needs of the vulnerable person and can include neglectful or self harming behaviours, refusing to eat or drink, neglecting personal hygiene, refusing the toilet when able to use, actual bodily harm e.g. cutting and hitting. Neglect by others can include not maintaining an expectable level of hygiene e.g. leaving client in wet/soiled pads, not covering the basic needs of the client e.g. not washing them properly, toileting, feeding or personal care. Indicators are weight loss, lack of personal hygiene e.g. not bathing or washing regularly, dehydration, signs of self harm, depression, withdrawn or submissive behaviour. Discriminatory abuse can include racist or sexist abuse, abuse based on disability, age, gender, sexual orientation or religion; harassment or slander. Again: Warning signs are NOT evidence of abuse but possible indicators of such. Factors contributing to risk of abuse are age e.g. elderly or young children; poor communication between care giver and service user (this could be because of a medical problem or social/relationship issue); care giver having an addiction such as alcohol or drugs; challenging behaviour by the service user; care giver believing service user is being deliberately difficult, care role forced not taken on willingly, major changes to lifestyle because of giving care, multiple care responsibilities, carer or service user having lack of sleep, being socially isolated, care giver or service user being young or immature, financial or housing issues, illness or injury, culture or religion discrimination or prejudice, refugee or asylum-seekers, environmental/economic factors such as financial situation, mental health difficulties, physical disabilities such as sensory impairment, cognitive ability, level of education, intellectual understanding, learning difficulties and many more. Abuse by professionals risk factors are bullying of staff members by manager, a culture of not treating the service users with dignity or respect, poor-quality training, lack of investment into further staff training, poor staffing issues, lack of opportunity for care giver to form a rapport with the service user, low staff morale and not enough support for the staff via appraisals or supervisions. If you suspect someone is being abused then use your skills such as observation and communication with other professionals. You must inform your line manager of your suspicions and monitor the situation closely. If a services user makes an allegation of abuse first you must inform them  that you cannot promise to keep it confidential, you will have to inform the office. This can be difficult because often abuse sufferers will start off by saying something like If I tell you something, will you promise not to tell anyone else? Never promise this. Explain to the service user that you cant promise that you wont tell anyone but the people you do inform will be able to help the service user or it will only be shared on a need to know basis. However, if the service user (vulnerable adult) refuses to allow you to share the information then, other than the necessity to tell your manager, it will be difficult for you to do anything about the abuse. All effort should then go into trying to encourage the service user to agree to the sharing of information and pursuing an investigation. If the client has full mental capacity, and absolutely refuses, then you will have to accept that you can only monitor the situation carefully. Secondly, reassure the service user that you believe what youve been told, offer comfort if required and also confirm that it is not their fault that this has happened to them. Try to not get into a situation where you are given a lot of detailed information, although this might be difficult because the service user might want to tell you everything once they have started to talk or the location/environment might not allow it. If you do get stuck in a situation where you are given a lot of information try not to ask leading questions such as and then did he punch you? Say instead and then what happened? Listen carefully and try to remember everything you are told so that you can record the details later. Any written information pertaining to alleged or potential abuse must be kept in a locked cabinet. If the information is held electronically then it should be password protected. Only essential information should be kept and only used for the abused benefit or best interests. In response to alleged abuse you should Protect, Report, Preserve, Record and  Refer. Protect -Make sure the abused person is safe and protected against any further abuse. Ensure medical treatment is provided when necessary. Offer comfort and support to the abused so they know that they are safe. Concerns, suspicions or conclusive evidence of abuse require an immediate response. You may be even required to remove the alleged offender, take the service user to a safe place or offer to contact a trusted family member to provide support. Report All concerns about an abusive situation should be reported immediately to your line manager, or if that is not possible the on-call person so you can hand over the responsibility to them. It will be necessary to also write up a full written report as soon as possible after the admission or occurrence. Preserve You must ensure any evidence of the alleged abuse is not compromised. Examples: Sexual or Physical abuse can leave traces of forensic evidence so every effort should go into preserving it, such as dont clear up, dont clean any part of the area where the abuse took place, dont remove bedding or any clothes the abused might be wearing, keep other people away from the crime scene and try to persuade the abused not to take a shower, bathe, wash, brush their hair or teeth. If you suspect or are told about financial abuse then you must ensure that any documentation pertaining to that fact is kept in a safe place so it can be used as evidence. Record and refer Any form of abuse, suspected or otherwise must be recorded either by writing it down as soon as possible after being told or on audio tape so it can be written down later. This can then be used as part of the  evidence process. Make sure you take note of everything you observed, anything you have been told (hearsay) and by whom, any previous concerns and what has specifically has raised your concern this time. When making a formal statement or preparing a document that will be used in court, you dont include anything that can be classed as hearsay. A referral is where you provide the authorities with the information they require in order to resolve the matter for the service user such as the police, social services, the health trust, etc. The national policies and local systems that relate to safeguarding and protection from abuse are: National: Care Quality Commission, Criminal Record Bureau (CRB checks), Independent Safeguarding Authority (ISA), Common Assessment Framework (CAF), Vetting and Barring Scheme (VBS), No Secrets national framework and codes of practice for health and social care (2000), Safeguarding Adults review (2009), Working Together to Safeguard Children (2006) and Every Child Matters (2003). Local: Local Area Agreements (LAAs), Local Safeguarding Adults Board (LSABs) and Local Safeguarding Childrens Board (LSCBs). The role of these different agencies include multi-agency and inter-agency working collaborations such as health services, e.g. GPs, nurses, health visitors, occupational therapists; voluntary services, e.g. NSPCC, Age UK, MIND, RNIB, RNID; social services, e.g. residential childrens home workers, social worker, care assistants; the police; consulting the police regarding all safeguarding incidents; responsibilities for overseeing the Safeguarding Assessment and its outcome; allocating a named person usually from statutory agencies in health or social care; convening or chairing strategy meetings, including the agreement of responsibilities, Lead Professional; actions and time-scales; providing information about activities and outcomes to the Safeguarding Coordinator; overseeing the convening of Safeguarding Case Conferences; coordinating and monitoring  investigations. There are numerous sources of information and advice about the role of a home care assistant with regards to the safeguarding and protecting individuals from abuse such as policies, procedures and expected ways of working within the workplace environment; information from the Independent Safeguarding Authority (ISA); relevant and up to date information from websites, leaflets, organisations, local and voluntary groups including government sources e.g. DfE and DoH; voluntary organisations e.g. NSPCC, Benardos; Social Care Institute for Excellence and publications, e.g. Health and Social Care 3rd Edition; What to Do If You Suspect A Child Is Being Abused (2003); National Council for Voluntary Youth Services Keeping it Safe: a young person-centred approach to safety and child protection; Working Together to Safeguard Children (2006). You can reduce the risk of abuse by giving knowledge and empowerment to the service provider this includes: Person-centred values Dignity, independence, rights, fulfilment, privacy and choice. Reducing vulnerability by boosting confidence; autonomy; positive communication; listening and promoting independent decision making. Awareness that everyone has the right to live without fear, violence and abuse; protected from harm or exploitation. It is important that you build self esteem and confidence by encouraging active participation in a variety of activities such as personal care, walks, cooking, etc. Promoting choices and rights by encouraging independent thinking, choices and decisions; empowerment, independence and the importance of informed consent. It is vital to have an accessible complaints procedure in place that is easily read and understood. This will give the service user the confidence to know how to report a complaint and what action the company will take once the complaint is issued. This will reduce the likelihood of abuse. The  complaints procedure should have transparent policies; accountability; procedures and outlines of working practices; clear guidelines on reporting and recording the complaint; robust guidelines for following up the complaint and accessibility (wide distribution, high visibility, etc). Example: The company provides a care plan folder which is left in the service users home. This includes personal information of the service user such as name, telephone, address, doctors surgery, etc; observation sheets; medication records including authorisation to administer medication on behalf of the service user and the medication policy; Financial Record including procedures and expenses sheets; client guide giving an overview of the aims and objectives of the company, services offered, service overview, terms and conditions, quality assurance process, key policies and contacts, complaints on compliments procedures and hours of operation. At the back is a copy of the contract between the company and service user. Unsafe practices which might affect the well-being of service users are: Neglect of personal care duty such as not giving a wash or bath when required, withholding toilet facilities, force feeding and inappropriate dressing. Not following the medication procedures such as failing to check dosage or not properly recording the administration of medication on the given documentation. Failing to record financial transactions correctly. Misuse of authority physical restraint, not respecting professional boundaries. Failure to carry out supervisions or risk assessments. Bad communication and sharing of private confidential information such as not giving the client the respect they deserve or talking to them in a derogatory manner and breech of confidentiality. Failing to keep staff updated on current legislation and safeguarding practices such as insufficient training or unsafe recruitment, not carrying out CRB or reference checks. If unsafe practices have been identified then you must immediately report your concerns verbally to your direct line manager and then follow it up in writing. Find out what the policies are on whistle blowing and follow them. You can be dismissed or suspended if you fail to report your suspicions or allegations of abuse, unsafe practices or not following procedures. If nothing is forthcoming after you have made your report then you have the right to contact the police or social services directly. It is then their responsibility to ensure your report is investigated and followed up.

How Industrial Revolution Made Life Easier :: essays research papers

How Industrial Revolution Made Life Easier It would just be unbearable to think that life would be better without the Industrial Revolution. All the inventions that were invented back then are used all the time. The three inventions which are the camera, the light bulb and the locomotive have greatly changed society. Without the light bulb, you couldn’t see at night, you wouldn’t be able to take pictures of anything for memories if the camera wasn’t invented and without the train there would be one less easier way to travel. Without the light bulb, you couldn’t see at night. Thomas Edison invented the light bulb mainly to make it for home use. The light bulb was made to create light that would last for a long time and that could be used anywhere. In today’s society, people use the bulbs in their homes to light up their whole house including their fridge. It just makes it easier to see anywhere whenever it’s the daytime or night time. â€Å"Edison's eventual achievement was inventing not just an incandescent electric light, but also an electric lighting system that contained all the elements necessary to make the incandescent light practical, safe, and economical.† Before it was created, human beings had to use fire and now you’re able to just turn the light switch on and you automatically have whatever lighted. You wouldn’t be able to take pictures of anything for memories if the camera wasn’t invented. Louis Daguerre invented the first camera just to capture things for memory. The camera was invented to capture a picture of anything you wanted to save as a memory. In today’s world, people use the camera during many special occasions to remember that specific day. It helps a lot because so many people can enjoy or see what an occasion was like even if they weren’t there by looking at the pictures. â€Å"The daguerreotype, aptly called a ‘mirror with a memory’, was an amazing development, and one cannot but marvel at the intricacy of the detail.† Before it was made, people didn’t really struggle without since they didn’t even use anything that could capture scenes. Without the train there would one less easier way to travel. George Stephenson first attempted to create the first locomotive since others who tried failed. The locomotive was invented to try and succeed in an invention but lead to more better things.

Gibson Kente Essay

Gibson Kente: Arguably the most popular playwright-director in South African Theatre history is â€Å"Bra Gib†, Gibson Kente. Born in 1932, Kente became the father of Black Theatre. He was a great patriot and founding father of Black Theatre in South ; an effective voice of the oppressed though the arts, he articulated the socio-economic imbalances created by the apartheid regime. Kente was not only an artist but also a vehicle for change. He conscientised the nation through music and theatre and gave a nation confidence in the midst of repression and brutality. Kente was largely unknown to the white theatre-going population of South Africa – however he produced 23 plays and many TV dramas from 1963-1992. Kente grew up in Duncan Village, a black village in the Eastern Cape. He was schooled at a Seventh-Day Adventist College in Butterworth. In 1956, he moved to Johannesburg and enrolled at the Jan Hofmeyer School of Social Work. He eventually abandoned his studies after he joined a black theatre group called the Union Artists. This is where he embarked on his career writing, producing and directing, where he created the unique genre referred to as the â€Å"township musical. Kente developed a style and pattern for his plays specifically to deal with the challenges and needs of his audiences. His plays were melodramas of township life, which were performed in an over-the-top, stylized manner using stock characters and a declamatory style of performance. His style of directing his actors to ‘overact’ was in order to compens ate for many of the townships venues which had poor acoustics. His use of music, movement, gesture, gimmicks, dance and acrobatics were directly related to his problem with township venues. These large halls were not complimentary to any type of method acting. The movements had to be unnaturalistic, the acting was vigorous and exaggerated well beyond reality, in order to have an impact on the eye and the ear. There was also a devaluing of dialogue – the dialogue is in English, however, most of it was inaudible because of audience noise and interaction, bad voice projection in the acoustically unsound halls, the musical band and unfamiliarity with words from the script. The audiences were not there to appreciate the subtlety of language through the use of puns or witticisms – they were there to be entertained through the stock characters antics – to recognize themselves on stage. Kente’s aim was to fill township venues and he did. The majority of his plays are stylistically similar: the acting style hardly varies, the story development is superficial, there is an absence of conflict other than the physical fights and the slanging matches between characters. The plots were simple – they were made up of occurrences which were happening in the townships and in daily township life. Ian Steadman writes in his article Alternative Politics, Alternative Performance: 1976 and Black South African Theatre that â€Å"while he [Kente] has been criticised by more radical Black Consciousness proponents for being a-political, Kente’s theatre succeeds in creating social comment and criticism – sometimes by implication, at other times by direct proseltism† (1984: 219).

Trying to Find Chinatown

ENG-112-E1 20th March, 2013 â€Å"Trying to Find China Town† For Analysis 1. Benjamin is revealed his ethnic towards becoming a Chinese and how they look and define as a Chinese. Benjamin thinks he knows more because of his knowledge about the history, although he is a Chinese-American. But Ronnie argued he is a Chinese because his skin tone. They both are arguing different things. 2. Benjamin considers himself as Chinese is because he is a Caucasian Asian American and he knows the cultural heritage of Chinese, his identity.But as Ronnie, he just knows a little bit heritages of Chinese and even mixed up with African and European elements. 3. For the second-to-last stage direction, Hwang wants the audience to think about the contradiction between the characters. Actually they both are the same, Chinese, but they did not have the same view. The racial identity should not based on skin tone but connections between culture. For Writing 1. The writer, Hwang, wrote that the ways of speaking are different.Ronnie is more impulsive and exaggerate, like â€Å"Oh, Jesus†. Benjamin is more gentle and nice to Ronnie. He talked with him in a pleasant way instead of rude answering. 2. The characters both disagree about the importance of ethnic heritage to identity. In my opinion, both of them should not judge the other about what their race is. It is because skin tone does not represent one’s cultural. People could not understand what their background is. As the writer wrote, it is important to have the same connection in the same race.

Terror Bird (Phorusrhacos) - Facts and Figures

Terror Bird (Phorusrhacos) - Facts and Figures Name: Terror Bird; also known as Phorusrhacos (Greek for rag bearer); pronounced FOE-roos-RAY-cuss Habitat: Plains of South America Historical Epoch: Middle Miocene (12 million years ago) Size and Weight: About eight feet tall and 300 pounds Diet: Meat Distinguishing Characteristics: Large head and beak; claws on wings    About the Terror Bird (Phorusrhacos) Phorusracos isnt known as the Terror Bird only because thats much easier to pronounce; this flightless prehistoric bird must have been utterly terrifying to the small mammals of middle Miocene South America, in light of its enormous size (up to eight feet tall and 300 pounds), clawed wings, and heavy, crushing beak. Extrapolating from the behavior of a similar (but much smaller) relative, Kelenken, some paleontologists believe the Terror Bird grabbed its quivering lunch with its talons, then grasped it between its powerful jaws and bashed it repeatedly on the ground to cave in its skull. (Its also possible that the giant beak of Phorusrhacos was a sexually selected characteristic, males with bigger beaks being more attractive to females during mating season.) Ever since the discovery of its type fossil in 1887, Phorusrhacos has gone by a bewildering number of now-outmoded or reassigned names, including Darwinornis, Titanornis, Stereornis, and Liornis. As for the name that stuck, that was bestowed by a fossil hunter who assumed (from the size of the bones) that he was dealing with a megafauna mammal, and not a birdhence the lack of the tell-tale ornis (Greek for bird) at the end of the Terror Birds genus name (Greek for rag bearer, for reasons that remain mysterious). By the way, Phorusrhacos was closely related to another terror bird of the Americas, Titanis, a comparably sized predator that went extinct at the cusp of the Pleistocene epochto the extent that a minority of experts classify Titanis as a Phorusrhacos species.

WORDPLAY

WORDPLAY Play-on-words is a literary technique that makes the words the main subjects for the purpose of amusement or some particular effect. Hashtag: #ReplaceALetterRuinATvShow Literary A wordplay is a form of humorous writing. It is a literary technique for entertaining readers by manipulating the sounds and meaning of words. Characterized by ambiguity, wordplay is also a form of creative linguistic that takes advantage of words with similar meanings to grab attention. CONNECTING WORDS AND PHRASES A pun is a subtype of wordplay that uses a word (one-word puns) or group of words (compound puns) with several meanings or a  sound to make it funny. A good example is funny puns using compound puns or replacing two or more words to change their meaning such as â€Å"Santa’s helpers are subordinate Clauses†. When a writer substitutes a word with another similar-sounding word, the result is homophonic puns. For example,â€Å"The butcher refused to accept my challenge that his knife was dull because the steaks were too high†. In contrast, when the writer uses a word with two different meanings, the resulting puns are homographic puns such as â€Å"Yes, he is the same optometrist who fell into a lens grinder and made a spectacle of himself†. There are also funny animals puns such as  Ã¢â‚¬Å"A horse is a very stable animal†. Funny Puns in Classrooms and in the Internet The pun is a  type of wordplay that many authors and poets create to bring fun to the classroom. Since humor is a good motivator, wordplay enriched books and make schoolchildren interested in language and vocabulary. Teachers used wordplay in the classroom to encourage students to expand their vocabulary and challenge their belief about the meaning of the words. Wordplay also helps students see the connection between words. Wordplay extends beyond the classroom to the Internet. Various funny puns are all over the Web bringing a smile to everyone’s face. One-letter puns challenge from social media user #ReplaceALetterRuinATvShow to replace a letter of a TV show title was accepted by fellow users and many are quite good with vocabulary. For example: â€Å"Price is Right† to â€Å"Prick is Right† â€Å"Dr. Who† to â€Å"Dr. Why† â€Å"America’s Top Model† to â€Å"America’s Top Modem† There are puns about technology, puns created by Internet geeks, 15 most hilarious puns, clean and dirty puns, and banned puns that allegedly breached China’s law on standard spoken and written Chinese. However, the fun with puns continues with more clever puns such as: â€Å"People who say they from constipation are full of shit† â€Å"Never trust atoms, they make up everything† â€Å"The person who invented the door knock won the No-bell prize† Wordplay and its popular subtype have a number of beneficial applications. Aside from expanding classroom vocabulary, enhancing the motivation of language learners, and creating a word-rich classroom, English literature masters extensively used the literary technique in their plays and poetry. William Shakespeare, for instance, used wordplay to produce various, life-like representation of a complex human personality. Hebrew Bible writers frequently obscure the true meaning of God messages using wordplay. Wordplay nowadays is widely used in product advertising tagline to draw the attention of readers. Advertisers make good use of wordplay such as: â€Å"Thirst come, thirst served† of Coca-Cola in 1932 â€Å"Put a Tiger in Your Tank† of  Exxon If you need assistance with essay writing feel free to contact our support team or place an order right now and we will gladly help you.

Financial Accounting coursework Essay Example | Topics and Well Written Essays - 1250 words - 1

Financial Accounting coursework - Essay Example References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..7 1. Executive Summary This report includes some of the basic principles and conventions that must be adhered to while preparing the financial statements. It includes analysis and evaluation of some of the accounting practices and conventions. This report also analyses and evaluates some of the accounting practices in Marks & Spencer Plc. 2.1 Accrual Accounting Accrual concept includes recognition of revenue when earned while expenses are only acknowledged when they are suffered or incurred. This accounting concept needs creation of an extra account that records the variance obtained from the difference between revenue and expenses recognized as well as reception or payments of cash. Accounts receivable is normally used in recording accrued incomes while deferred re venue account is used to record revenue not earned (Banerjee 2005, p. 4-5). On the other hand, accrued expense account is used in recording expenses before payment of cash while deferred expense account is used in recording expenses after paying cash. This type of accounting concept is very expensive and that it is possible for the account to owe taxes on their income even before the cash is received. In marks & Spencer income is recognized when the products are sent to the customers and important risks and title incentives are shifted to the client. The deferred tax is accounted for after calculating it based on anticipated way of realization. The company also has trade receivables account and trade payables (Banerjee 2005, p. 4-5). 2.2 Going Concern Going concern is regarded as one of the most important assumptions in accounting used in preparation of final accounts with an assumption that the business will continue to operate in the next foreseeable future. The company is expecte d to successfully settle their liabilities after realizing their assets. It is always upon the management of the company to check on the ability of the organization to continue doing business in the coming future. The accounts of Marks & Spencer are prepared in the basis of going concern and the directors are convinced that the company will be able to operate in the next future. The directors are very much concerned that there are no uncertainties that may interfere with the company’s operations in their future (Gibson 2012, p.11-12). The company managed to make a profit of $458 as at March 2013 and positive cash and cash equivalents. The company’s current assets also exceed the current liabilities thus showing an element of going concern. The company is also in a position of paying out her dividends and financing The company will not likely to fail in its operations in the near future considering her statement of financial position and the consolidated income statemen t (Marks & Spencer 2013, p. 1-3). There are a number of indications of a going concern business which are not reflected in the financial statement of Marks & Spencer. Some of the dangerous signs indicating challenges of going concern are poor liquidity positions, high financial risk and delay in payments as well as serious litigations affecting the company. Marks & Spencer do not also have any indication of defaulting by one of their chief customers that may eventually affect her operations (Gibson