The Legalization Of Marijuan A Positive And Negative...

The legalization of marijuana can have many positive and negative effects on American society. State budgets are constantly looking for new avenues of revenue and ways to create new industry. The legal system in place is exhausted and unable to sustain the current rate of incarceration and enforcement. Our jails and prisons are overcrowded and law enforcement budgets are challenged every year trying to keep up with the enforcement of marijuana use, smuggling and production in addition to its other obligations. The legalization of marijuana could have a positive impact for law enforcement by freeing up resources that are currently focused on combating marijuana. If law enforcement was no longer obligated to arrest every user of marijuana for having a smoking device or a â€Å"joint† they could focus their efforts on combating victim related crimes and community orientated projects. Additionally, the cost of housing marijuana users in jails and time spent in court would no longe r be an issue and would free up space and lessen the impact on our judicial system. Furthermore, if legalized marijuana could be purchased locally this could have the effect of taking money away from the drug cartels’ illegal marijuana. Conversely, legalized marijuana could create an even bigger underground market for drug cartels to take advantage of when legal marijuana supplies cannot keep up with demand. Marijuana legalization could also create a positive economic impact. A new industry would be

Auditing Accomplish Objective Of Concluding-Myassignmenthelp.Com

Question: Discuss About The Auditing Accomplish Objective Of Concluding? Answer: Introducation: Analytical Procedure and Risk Assessment are two main activities performed by an auditor while auditing to accomplish the objective of concluding appropriate conclusion (DeFond and Lennox, 2017.). Analytical procedures are asignificant factor of the financial audit which assists an auditor to understand and identify its clients business and changes to determine possible risks in order to plan audit procedures. On the other hand, the Inherent risk is evaluated in each area with an objective of reducing it to an acceptable level (Cannon and Bedard, 2016). The present study is based on the application of analytical procedures, and risk assessment has been done for Double Ink Printers Ltd as an auditor. Further explanation relating to existing key fraud risk factors and inherent risk factors has been provided in the report. ASA 520 deals with therequirement and other explanatory details relating to theapplication of analytical procedures as substantive analytical procedures. In accordance with views of Griffith, Hammersley and Kadous, (2015) analytical procedures play an important role as an attention-directing device in the process of audit planning, used by auditors to identify the timing, nature and degree of their procedural. In accordance with the provision available in the standard the main purpose of using analytical procedures in this process is to make an increment in auditors plan for the better understanding of client business and determination of particular risks of anaudit by observing abnormal or unforeseen relationships or balances in data. In present scenario in case of audit planning of DIPL Ltd, the analytical procedures used might be inclusive of the following: Comparison of Accounting balance: make a comparison of the amounts of unadjusted trial balance with the amounts of adjusted tried balance of the preceding year balances available in balance sheet of DIPL Ltd.. Receivables and sales must be equal unless there is achange in the base of thecustomer, organizations credit policy or its practices of thecollection. Calculation of significant ratios: assessment of current ratio above various reporting periods of DIPL Ltd. This computing of current assets with current liabilities must be similar unless the business has changed its procedures regarding debtors and creditors. Estimate of ratios with the help of non-financial and financial data (Hayes, Wallage, and Gortemaker, 2014.). Regression analysis: Analyzing the amount relating to expenses of previous years and assessing the same for a present year along with adjustment of inflation of DIPL Ltd. The days sales outstanding metric of DIPL Ltd will be compared to the balance outstanding of previous years. This correlation between receivables and sales should remain about the same over time, unless some change in variant i.e. customer base exists, the manner in which credit is allowed to customers or its collection period. This procedure is part of ratio analysis. The balance which is carried to next year should be assessed and trend analysis of same should be analysed. This expense increase to a certain extent every year, thus inflation in same should also be assessed. If it is not assessed in appropriate manner than chances of fraudulent payments are more such as payment of fake employees etc. The four elements which are included as distinct stepsin the procedure of substantial analytical procedure have been specified below. They have been applied in context with data available regarding Double Ink Printers Ltd: Development of independent expectation:In thepresent scenario, accounts which are required to be analysed in detail are Purchases and Inventory, Revenue and Receivables, Cash, Inventory. The changes in method of inventory should be assessed in appropriate manner that whether the same represent books of accounts in more appropriate manner (Arens, Elder, Beasley and Hogan, 2016). The above-specified accounts are the most significant; thus the same should be assessed in detail Evaluating and ascertaining significant differences: A variety of substantive procedure is available and the same is chosen by the auditor in accordance with his objectives of theprocedure. In present case ratio analysis and trend analysis has been applied for accomplishing the objective. Ratio Analysis Trend Analysis: The three groups of ratios have been assessed in anappropriate manner: Profitability ratios (Amount in $) Profitability Ratios Formula 2013 2014 2015 Sales 34212000 37699500 43459500 Gross Profit Gross Profit / Sales *100 17.5509 16.1262 15.1969 Net Profit Net Profit / Sales *100 6.8958 6.07796 6.83897 As per the analysis, it has been concluded that even though, sales of DIPL Ltd. have been increased each year but gross profit net profit is not having increasing trend in that accordance. The reason for decreasing gross profit might be an increase in the cost of goods. It is necessarily required to be assessed in detail. However net profit does not have that much change even after a major change in interest expenses on loan taking during thecurrent year. The reason behind same can be an allowance for inventory obsolesce written back and amajor increase in revenue from operations and e-book storage fees. It should be checked in anappropriate manner. Liquidity Ratio Formula 2013 2014 2015 Current Ratio C A /CL 1.42485 1.46656 1.50073 Quick asset ratio (CA - Inventory) / CL (Khan, Serafeim and Yoon, 2016) 0.82798 0.94483 0.84727 Note: CA = Current Assets , CL = Current Liabilities An increase in trend of the current ratio of DIPL Ltd. can be assessed which means the liquidity of company has increased in comparison to previous years. As current ratio is more than 1 existsin the entire scenario which indicates that no issues regarding going concern assumption are present.However, the condition in case of quick asset ratio is not the same as it comparatively fluctuates. The reason for the change required to be assessed by asking the management about the reasons behind it and the same required to be resolved. Risk ratio Formula 2013 2014 2015 Gearing Ratio Long term loan finance / Equity Financials - - 0.61222 Interest coverage ratio Operating Profit Before Interest / Interest 40.9421 40.1257 2.78608 Indebtedness of a company can be analysed in anappropriate manner with theapplication of risk ratios. The increase in gearing ratio specifies that risk relating to increasing in non-payment of interest increases (Jiao, 2015). From above calculations, it can be assessed that a major change has occurred in interest coverage ratio and the same is due to theloan of $7500000 in thecurrent year. Even after taking aloan, thecompany is having thecapability of earning profits more than twice of its interest expenses which mean interest can be paid during lean times. Calculations relating to interest need to be verified with loan statement and other available documents. Investing significant difference and making conclusions If the results are significantly different as desired, the auditor must do discussion regarding this with management. A definite degree of uncertainty is required while discussing, as management might not research into anintellectual explanation, ormight befalse or hiding. The response of management must be looked and considered as valuable while conducting asimilaranalysis in the next year. Involvement of auditors is essential in analytical procedures. As per the provisions available in ISA 320, it is vital to document the applied analytical procedures for understanding the work done in more appropriate manner. Inherent risk can be specified as the receptiveness of an assertion regarding a group of transaction, balance or revelation relating to misstatement which might be material either on an individual basis or in aggregate with another misstatement before consideration of any related control (Knechel and Salterio, 2016). The same has been specified in ASA 200 Overall Objectives of Independent Auditor and conduct an audit in accordance with Auditing Standards. In present scenario in case of DIPL two inherent risk factors which arise from the nature of DIPLs business operations nature have been explained below along with reason behind same and the manner in which it will affect the possibility of material misstatement available in the financial statement: Inappropriate evaluation of allowance relating to obsolescence of Inventory: As per the study of Krahel and Titera, (2015) inherent risk result due to the failure of control or misleading information in the accounting system. In thepresentcase, as thecompany was following valuation of raw material at average cost and providing allowance relating to obsolescence of Inventory; but in present year they have decided to write back the same in books of account. As it will affect the profit, as well as the valuation of inventory and any error in this calculation, might lead to risk relating to incorrect valuation of inventory. This risk can be reduced through assessing in detail manner that what is the reason for changing the policy regarding valuation of Inventory and whether the same provide a more fairer view of books of accounts or not (Ruhnke and Schmidt, 2014). In case it does not provide afair view of books of account than the policy should be reassessed and alterationsare required to be done accordingly. Reconciliation and testing issue relating to New IT System: DIPL has decided to adopt a new IT system which is fully computerized and integrate the whole existing accounting process of organization. However, the system has been installed with theapplication of great pressure of the management and reconciliation and testing procedures continued until year end. Thus, the reports and calculation made by the system cannot be accepted without assessing the same in detail. The risk comprises the nature of inherent risk. Thus the same is treated as aninherentrisk. As the reports, calculations and account balances which are part of thefinancial report might be misstated. In accordance with views of Simunic, Ye and Zhang, (2017) thus, the overall impact of small errors due to this new IT system might increase the risk relating to a material misstatement in the financial statement. The same risk can be reduced by the auditor by applying test procedure on the new IT system to ascertain to what extent the report, account balances and other information pr ovided by the same can be relied on or not. ASA 240 Auditors Responsibilities Relating to Fraud in an Audit of Financial Report deals with issues relating to risk fraud factors existing in an organization. Fraud can be referred as abroad concept for the purpose of Australian Accounting Standard; though auditor is concerned with the fraud which results in amisstatement of the financial report whether intentional or unintentional (Toy and Hay, 2014.). It has been specified in ASA 240 that fraud risk factors mean situations or conditions which encourage committing of fraud or provide an opportunity of committing fraud. It case of DIPL following key fraud risk factors have been specified below along with the manner in which they will affect the conduct of audit: Pressure on management for theadoption of New IT system: In the present scenario, management of DIPL has been pressurized for adopting the new IT system to a major extent. Even though it had been complained by many times by the IT manager regarding the manner, it has been installed. Thus, as whole management is having various issues, thus same can result in opportunity available for fraud and gain undue advantage. The manner in which they will affect the conduct of audit: The same will affect the auditing procedure applied by the auditor for assessing the effectiveness of the system.The auditor can apply CAAT tools for analysing the transparency of the system (Van and et.al. 2014). Further for ascertaining whether all entered transactions have been included while preparing afinancial statement of the company; few dummy transactions can be entered into the system, and the impact of same on the financial statement can be evaluated. Internal Control system is deficient due to inadequate monitoring of control: No appropriate internal control system is present in DIPL for evaluating whether the provided obligations have been appropriately applied by the management or not. The same might result into revenue recognition higher in comparison to actual revenue. The manner in which they will affect the conduct of audit: This fraud factor will also have aneffect on the audit procedure applied by the auditor in acase like reports provided by management relating to various operations and activities of thebusiness. In accordance with views of William, Glover and Prawitt, (2016) the auditor will require increased recognition for corroborate management explanations or representing concerned matters. These risk factors will affect the audit procedures to be applied for providing anappropriate opinion relating to the financial statement of DIPL. References Abraham, S. and Shrives, P.J. 2014. Improving the relevance of risk factor disclosure in corporate annual reports.The British accounting review.46(1) Pp.91-107. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E. 2016.Auditing and assurance services. Pearson. Cannon, N. and Bedard, J.C, 2016. Auditing challenging fair value measurements: Evidence from the field.The Accounting Review. DeFond, M.L. and Lennox, C.S., 2017. Do PCAOB Inspections Improve the Quality of Internal Control Audits?.Journal of Accounting Research,55(3). Pp.591-627. Griffith, E.E., Hammersley, J.S. and Kadous, K., 2015. Audits of complex estimates as verification of management numbers: How institutional pressures shape practice. Contemporary Accounting Research,32(3). Pp.833-863. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. Jiao, A.Y. 2015.Police Auditing: Standards and Applications. Charles C Thomas Publisher. Khan, M., Serafeim, G. and Yoon, A. 2016. Corporate sustainability: First evidence on materiality.The Accounting Review.91(6). Pp.1697-1724. Knechel, W.R. and Salterio, S.E. 2016.Auditing: Assurance and risk. Taylor Francis. Krahel, J.P. and Titera, W.R., 2015. Consequences of big data and formalization on accounting and auditing standards.Accounting Horizons,29(2). Pp.409-422. Ruhnke, K. and Schmidt, M., 2014. Misstatements in financial statements: The relationship between inherent and control risk factors and audit adjustments.Auditing: A Journal of Practice Theory,33(4), Pp.247-269. Simunic, D.A., Ye, M. and Zhang, P., 2017. The joint effects of multiple legal system characteristics on auditing standards and auditor behavior.Contemporary Accounting Research,34(1). Pp.7-38. Toy, A. and Hay, D.C., 2014. Privacy auditing standards.Auditing: A Journal of Practice Theory,34(3), Pp.181-199. van Buuren, J., Koch, C., van Nieuw Amerongen, N. and Wright, A.M., 2014. The use of business risk audit perspectives by non-big 4 audit firms.Auditing: A Journal of Practice Theory,33(3), Pp.105-128. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Definition of Being a Man

There Is no Single Viewpoint Every male in the world tries to define being a man at least once in his life. Some researchers state that the first attempt takes place at the age of three in the majority of cases when a boy learns about certain peculiarities of his body. Of course, men try to understand what it is like to be a man much later. It goes without saying that men have different viewpoints on the matter. However, in the majority of cases they contemplate similar categories.Advertising We will write a custom essay sample on Definition of Being a Man specifically for you for only $16.05 $11/page Learn More Therefore, it is possible to draw a universal definition of being a man when these categories are analyzed. Though, such category as physical features (e.g. strength) should be taken into account, it cannot be the principal one. There are more important categories that make a man ‘man’. These major categories to analyze are as follow s: social role, relationships in a family (interaction with females) and ethnic identity. Social Roles In the first place, it can be important to look at the way men identify themselves in the society. Interestingly, there are certain stereotypes concerning men in this respect. For instance, men often try to hold leading positions. They try to fit the image of a tough guy who can reach his aims and who can reach the top. Therefore, men often try to measure their ‘masculinity’ (or other male’s ‘masculinity’) with the help of this category. The higher post a man holds, the more manlike he seems. It is also important to note that many often think that men have no right to be sentimental when reaching their aims. However, these are only stereotypes. Now men are not expected to be sharks in the human society. Though, masculinity is still associated with a high social position, men are not expected to make their way over corpses. Now such feature as respon sibility is more important. Men are regarded as human beings who are responsible when it comes to making decisions. Being a man presupposes being responsible for various projects and for various people involved. Now this is the most important measurement for males. It is also important to state that masculinity has always been associated with competitiveness. Thus, men have always tried to prove they are ‘tough’. Now this competitiveness is also associated with responsibility. Men do not simply try to win the race; they are supposed to be responsible. Men cannot lose self-control. Thus, masculinity presupposes responsibility, competitiveness and self-control.Advertising Looking for essay on gender studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Relationships with Females Admittedly, there are loads of stereotypes when it comes to relationships between men and women. Historically, males were supposed to dominate females. Several centuries ago males were regarded as superior creatures. They could suppress their women and their children. Being a man could be synonymous to being cruel to a woman. Husbands were regarded as masters of their wives and their kids. Therefore, masculinity was measured by the level of his woman’s obedience. This stereotype is still prevailing in many societies. However, many understand that this stereotype is outdated. Nowadays men do not need to show how strict they are with women. Marriage has transformed into the institution of two equal partners who take care of their children. Of course, it is important to note that these partners have a bit different roles. Thus, masculinity is not synonymous to superiority now. Men do not try to suppress their wives (or partners). Now an ideal husband is supportive and caring. He is also responsible. Notably, responsibility is important in this category as well. Being a man presupposes being responsible. Men should care about cl ose people. They still should be strongholds of their families. Masculinity is now traced in the ability to be strong enough to admit that women are equal to men. Remarkably, this ability can be traced in men’s attitude towards feminist movements or even feminist ideas. Now many people understand that only weak and unconfident men try to prove that women should fulfill tasks that they have been carrying out throughout centuries. Such men do not want to let women hold high positions in the society. These men think that the institution of masculinity is in danger if women become in charge of men. On the contrary, really tough guys accept the changes which took place. They welcome women who can successfully hold the high position. Competitiveness is one of the most common features of masculinity. Real men welcome a deserving competitor, even if it is a female competitor. Therefore, responsibility is one of the most important features of masculinity when it comes to relationships with females, too. Ethnic Identity Ethnic identity is also one of the most important categories to analyze. Being a man means to be responsible for the entire group of people. This category is a bit similar to the previous one. Men often associate themselves with the entire nation. They feel ties between members of the group.Advertising We will write a custom essay sample on Definition of Being a Man specifically for you for only $16.05 $11/page Learn More It is possible to state that they also feel responsible for the future of the entire nation. Admittedly, this can be compared to one of the basic instincts which make people continue their race. Likewise, men are supposed to be strongholds of their families. Thus, responsibility appears in the category of ethnic identity, too. Universal Definition On balance, it is possible to state that men have different viewpoints on masculinity. Likewise, there are many definitions of being a man. Nonetheless, it is still possible to come up with the universal definition. Thus, being a man means being committed and responsible for those who are dependent. Being a man also presupposes ‘healthy’ competitiveness which leads to development of the society Finally, being a man means being able to accept equality. Of course, it is important to note that this universal definition touches upon the major features of the real man. There are many other qualities that make a man â€Å"man†. Nonetheless, if a male is not characterized by such features as responsibility and ‘healthy’ competitiveness, he cannot be called the real man. This essay on Definition of Being a Man was written and submitted by user Texas Twister to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Information essays

Information essays The Internet has vastly increased the supply of news channels and outlets and has spawned a 24-hour news cycle. The media audience of a public relations (PR) professional is more informed than in times before the Internet when the press kit was the primary means by which a reporter could obtain information about a company without speaking with a representative. Press and analyst conferences are no longer "invitation- only" events, but are now available to the masses through the Internet. However, ubiquitous access has its challenges. A reporter may not even interface with a PR professional when writing a store, increasing the likelihood of negative press that could have been controlled or prevented had the reporter gone through the traditional PR channels. And, individuals can easily plant negative stories on message and chat boards that a PR person never evens sees because of the overwhelming task of trying to monitor the huge volumes of Internet content.[1] The most important lesson that PR professionals can learn is that the Internet should not be viewed as a replacement for personal contact with the media on a regular basis. This will give the PR representative the opportunity to convey a controlled message and a chance to rebut any uncontrolled negative messages. Furthermore, a communications network in which one arm of marketing is unaware of the activities of another, can hinder the processes of message control when information is so widespread and rapidly distributed. The solution lies in centralizing the information flowing in and out of the various communications departments and streamlining the processes for interacting with various media and non-media ...

Feminism Article Analysis Essay Example | Topics and Well Written Essays - 1000 words

Feminism Article Analysis - Essay Example Ann Tickner in her work â€Å"You Just Don’t Understand: Troubled Engagements Between Feminists and IR Theorists,† that is, the eradication and repudiation of gender inequality that traditionally characterized the relationship between man and woman. With it also is the breaking of the glass ceiling or the â€Å"objectification† of women either as a sexual subject or an entity that can be exploited or abused. I agree this has to be relegated to history and people should move forward with renewed vigour to pursue and work as equals to build a more harmonious, more productive and better society. Women, after all, compose a half of our population, which means half the talent that could make our lives better, and half the capacity to produce. Therefore, it is not only a matter of political propriety that women should be equal to men, but also as an economic and political imperative. This however is only limited to personal, economic and societal relations, and not to international relations. Thus, I disagree with Tickner’s approach of transcending the feminist perspective to international relations. Feminist theories and approaches just got it wrong in interpreting international relations in terms of the feminist approach. International relations cover a complex and wide array of interests that intersect with one another and require balancing, better judgement, relevance and efficacy. Resolving this complexity that characterizes international relations with the epistemological and ontological perspective of feminist body of knowledge is just too simplistic. For example, we can cite the Kantian tradition and solution as a workable approach to an economic problem such as the recent financial crisis that almost dragged the world into recession whose Kantian solution that have been adopted by many, such as Obama’s Stimulus Plan, and for most part it has succeeded in saving jobs and in general, the economy of the United States and most part of the

Australian International History Essay Example | Topics and Well Written Essays - 2000 words

Australian International History - Essay Example ts, Australia would still be under the umbrella of the empire and not completely control it's own foreign policy. In the words of B.R. Wise, "I certainly did not anticipate at the time (1888), that in such short a period of twelve years, the then prevalent indifference on the part of Great Britain and suspicion on ours would have given place to the mutual confidence which is now so significant of the relations between the two countries."[1] called "the crimson thread of kinship"[2] with the British, this basically meant that most Australians could trace their roots to the United Kingdom, be it England, Ireland or New Wales, however, in Australia, developed a mix of nationalism and imperialism. The militarizations of Europe posed many threats to Australia and slowly lead to the rise of Australian Nationalism and in time to the formation of a navy under the command of the Commonwealth government in 1909. These events mainly shaped the Australian foreign policy in the period of 1900-1914. According to Paul Kelly, the early commonwealth period saw the establishment of 'The Australian Settlement' comprising five planks: 1. White Australia 2. Industry Protection 3. Wage Arbitration 4. State Paternalism 5. Imperial Benevolences[3] It aimed to create an environment that would be a modified version of capitalism which would function under the already existing imperial machine. The empire was to be responsible to ensure that racial purity (the concept of White Australia) would be protected and enforced and also provide the Commonwealth with the markets and work force for it to establish its presence and develop its resources. However, this goal was easier set than achieved, for Japan allied with Britain in 1902 and even though the British Forces provided the main defences for Australia, [2]. Paul Kelly, The Elf Certainty: The Story of the 19805, Allen & Unwin, St. Leonards (NSW), 1992, pp. 1-2 [3]. Paul Kelly, The Elf Certainty: The Story of the 19805, Allen & Unwin, St. Leonards (NSW), 1992, pp. 1-2 Britain itself was being challenged by Germany in the northern hemisphere, which left it weak in the pacific and the Commonwealth government anticipated that it may be left dependent on Japan for its defence. This in itself proved to be a challenge to the concept of White Australia as this policy aimed to exclude coloured people from Australia and that included the Asians. Even in being dependent on solely the British Empire, the White Australia policy faced many challenges as the majority of the

Treaments for Post Traumatic Stress Disorder

Treaments for Post Traumatic Stress Disorder Posttraumatic stress disorder occurs when individuals experience intrusive effects of a disturbing event that they have experienced for more than one month. PTSD is also marked by an individual’s determined avoidance of any stimuli that might remind them of the aforementioned event, along with a marked shift in mood and behavior which is distressing to the people around them. Over the years, a number of therapeutic techniques have been used to treat PTSD. Due to their effectiveness, exposure therapies and eye movement desensitization and reprocessing (EMDR) are two of the most widely used of these techniques. These have been utilized to treat soldiers as well as civilians who have experienced trauma. However, the nuances of their application, in terms of their effectiveness against specific demographics have yet to be determined. This paper will critically evaluate a number of different studies conducted using exposure techniques, EMDR, or both and determine their effectivenes s in treating individuals with PTSD. Even though EMDR has its roots in exposure therapy, for the purposes of this study, EMDR and exposure therapies will be regarded as two distinctive therapeutic techniques (CITE). One of the biggest issues faced by PTSD treatment research is a large number of studies with subpar methodologies. Due to this, Foa and Meadows (1997) published seven standards that should be present in any research that deals with treatment outcomes of PTSD. They are known as the â€Å"Gold Standards† for treatment outcome studies. According to Foa and Meadows, every suitable PTSD research should have clearly defined symptoms; reliable and valid measures; use of independent evaluators; trained assessors; manualized, replicable, specific treatment programs; treatment adherence; and an unbiased assignment to treatment. Ready et al. (2012) provides an effective utilization of group-based exposure therapy which sets the precedent in favor of exposure techniques among veteran soldiers. Their decision to divide the participants into three groups of ten ensures that every individual can form personal connections with other members of the group given the limited time of the treatment program. The small group size also allows the participants, who would typically avoid social situations, to not feel overwhelmed when asked to share their experiences. On the other hand, the lack of any gender diversity within the sample group reduces external validity and adds to the stereotype that only men who have been in combat suffer from PTSD. Given the comorbidity of PTSD and substance abuse (CITE), using drug abuse as exclusion criteria further decreases its external validity. Allocating the first part of the program to forming support groups among participants is an effective use of the small sample size. It also helps in prolonging the social and emotional support that participants get during the program so that they will continue to support each other after its conclusion. Using each individual’s presentations as a form of exposure allows for a highly personalized exposure treatment while allowing them to understand that others have faced the same situations that they have. However, since they are required to listen to it as homework, it can only be effective with highly motivated participants. Seeing the long-term effectiveness of this type of exposure technique, Ready et al. (2012) proposed that the number of times that participants are required to listen to the presentations be increased from 10 to 20, which would theoretically increase the rate at which symptoms of PTSD would disappear. Overall, group based exposure therapy (GBET) is shown to be an effective short-term and long-term treatment for PTSD. Through research conducted in a Ugandan refugee camp, Neuner et al. (2008) demonstrated that, even with laypersons with minimal training in psychotherapy, exposure techniques such as narrative exposure therapy (NET) can be used to treat PTSD. Just nine research assistants, all laypersons, were employed to conduct this study among a sample size of 277 individuals. While they were given a 6 week crash course on therapeutic techniques and communication skills, the use of unqualified personal to treat psychological disorders is unethical and could have negatively affected the participants being treated. Furthermore, it would have been better to use research assistants who weren’t from the camps that the study was being conducted on; this would have decreased threats to the validity of the study such as demand characteristics and participant expectations. However, the subject of PTSD wasn’t alien to the laypersons since all of them had been diagnosed with it at one point or another, meaning that they could empathize with the participants via personal experience. Since follow-up assessments showed that 70% of the participants who underwent NET can no longer be diagnosed with PTSD, this type of psychotherapy can be used in war-torn regions where professional help isn’t readily available. But the validity of the final results can be questioned due to the large number of participants who could not be located for the post-test and follow-up sessions, even though the study had adjusted for attrition during participant selection. Another exposure technique, known as imagery rescripting and exposure therapy (IRET), was used by Long et al. (2011) to treat nightmares associated with PTSD. Like in the aforementioned case of Ready et al. (2012), this program also suffered from the issue of being all male. Furthermore, the temporal relevance of the study can be questioned since the participants were primarily veterans of the Vietnam War and none of the participants had participated in active combat since the early 1990s. While IRET had great success in decreasing the frequency of nightmares and increasing the quality of sleep, it wasn’t shown to have any effect on other symptoms associated with PTSD. The validity of these findings can be further questioned by the fact that the mean age for the participants were 62.1 years; meaning that their sleep disturbances may be the result of factors other than PTSD. Despite all of this, the self-employed and individualized exposure techniques used in this study, along with the extensive psychoeducation that preceded it, makes it a highly effective tool to treat nightmares associated with PTSD, even in individuals who have been suffering from it for decades. Rothbaum, Astin, and Marstellar (2005) attempted to compare the efficacy of prolonged exposure therapy (PE) to EMDR with respect to the treatment of rape victims. One of the things that stood out from this study was the fact that every assessment and evaluation that is required during the course of the study was conducted by independent, blind evaluators. In addition to that the integrity of the specific therapies was measured by assessors who rated them highly. The sample size used was appropriate but a high dropout rate, combined with a few peculiar additions to the sample groups negatively affects the validity and reliability of the study; three participants who would not have otherwise been able to pass the exclusion criteria were allowed to participate in the study. It also used the participant’s subjective opinion on the most significant events in their lives, on which the treatments were focused on, which stands out due to the lengths they went to make the results of th is study independent and objective. Furthermore, the remarkable success at which both PE and EMDR was able to treat the participants, raises questions on the reliability of the treatment process; 95% of the PE group and 75% of the EMDR group of patients who have been suffering from PTSD for over a decade, were no longer diagnosable as PTSD patients after a treatment process that lasted a few weeks. Despite all that, the efficacy of both exposure techniques and EMDR in treatment compared to no treatment cannot be questioned. Ahmad, Larsson, and Sundlein-Wahlsten’s (2006) study, which was conducted using participants between the ages of 6 to 16, demonstrated that PTSD is prevalent even among children. The randomized controlled nature of the study along with the independent assessments makes it high in internal validity. Participants on the control group of this also showed improvements; they however, improved in non PTSD related symptoms. Moreover, the inventory that was administered had been modified in such a way that it can be understood and used easily with children. Furthermore, a more extensive evaluation can be carried out in the form of longitudinal studies or case studies regarding the relationship between PTSD in children and the history of mental illness in their family. Like many other programs which tested different treatments of PTSD, this study lacked a larger sample size, and utilized extensive exclusion criteria; this could affect its generalizability. In addition to this, they fai led to make independent assessments of their follow-up evaluations, affecting its claim of having blind assessments. Similar to Rothbaum, Astin, and Marstellar’s (2005) study which used the victim’s subjective opinion of their worst experience in order to conduct their PTSD assessment, this study also decided to focus on one single incident that the young participants or their guardians deemed significant. This is an effective method of administering EMDR, since it is more efficient in treating specific memories that are distressing to the participants. However, in a broader perspective, while a case can be made to the point that subjective opinions of individuals’ most distressing events are relevant to treating PTSD since it’s the individuals themselves who are experiencing them, it should also be pointed out that what an individual considers to be the most significant event in his/her life need not be the most significant event in terms of psychological and emotional trauma. Therefore, it should be best to conduct extensive background checks before any kind of decisio n is made regarding the significance of any life events. In a study published by Taylor et al. (2003), a side by side comparison of prolonged exposure therapy and EMDR with respect to specific symptoms of PTSD was conducted to determine which technique was more effective against each of them. Compared to most other studies conducted regarding PTSD, this study had a fairly large sample size (n=60) with the majority of them being Caucasian and women. While the study employed an impressive sample size, since the participants were primarily diagnosed with chronic and severe forms of PTSD, the external validity of the results can be brought into question. However, since most of the participants of the study had chronic PTSD, it reduces the possibility that the changes that were observed in the pretests and posttests are purely due to temporal changes. The validity can be further questioned due to the difference in educational qualifications of the two therapists who administered these therapeutics techniques. However, independent expert assessm ent of their interrater reliability produced high scores, disproving these doubts. Moreover, the treatments were administered using standardized manuals which increased the validity of the study by ensuring that all participants received near as similar treatments as possible. This study is the first study to have achieved the aforementioned â€Å"gold Standard† for PTSD outcome treatment research (CITE). This study’s observed reductions in PTSD symptoms for all three subject groups were determined by the authors as a result of the effect of unintended exposure during relaxation training and EMDR techniques. This contradicts with the belief that in EMDR, eye movement â€Å"enhances the retrieval of episodic memory and increases cognitive flexibility† (CITE). While exposure techniques and eye movement desensitizing and reprocessing (EMDR) are similar to each other in many ways and are efficacious in their treatment of PTSD, their approaches, implementations, and goals are quite different from one another. EMDR treats PTSD by asking the patients to subjectively choose the memory or experience that they think is causing them the most distress and treating them so that they are desensitized to this particular experience. The root of their PTSD is determined to be their most distressing memory and by desensitizing them to that experience and the re-experiencing that follows it, they are shown to have significant decrease in symptoms of PTSD. While some specialized exposure therapies employ similar approaches, others such as the NET and GBET explores an individual’s whole life or a particular period in which they were susceptible to distressing experiences respectively. This method allows the therapist to play a part in determining the most significant event in an individual’s life and adjusting the treatment process accordingly. In addition to that, since Taylor et al. (2003) showed that prolonged exposure therapy was more effective than EMDR in reducing the levels of re-experiencing and avoidance, the authors of the study concluded that it is the superior therapeutic technique. All in all, both exposure techniques and EMDR are very good at what they are supposed to do; but exposure techniques are better at it. Therefore, a hypothesis can be derived from the above discussed studies which states that specialized exposure techniques are more efficacious in the treatment of PTSD than EMDR across social and temporal demographics.