text:
|Home | About | Journals | Submit | Contact Us | Français|
This article explores the role of caregivers in the reintegration of former child soldiers from Sierra Leone. Using data on 282 youth and their respective caregivers, our aim is to focus on the caregiver–child relationship after reintegration. We investigate the extent to which caregivers know about child soldiers' experiences of direct and indirect violence, as well as involvement in war activities. We further examine variables that might shape the degree of caregiver knowledge of child's war experiences. Finally, we examine if caregiver knowledge of war experiences is associated with child's psychosocial outcomes. Findings highlight the importance of developing thoughtful programs that consider the needs of the child in the context of the family and caregivers with whom he or she is reunified.
The mental health consequences of exposure to violence during childhood and adolescence are well documented (Kerig & Wainryb, 2013, this issue). Across diverse cohorts of war-affected youth exposed to different levels of violence and trauma, studies have reported high rates of internalizing problems (anxiety, depression, post-traumatic stress disorder [PTSD]) as well as externalizing problems (aggression, hostility, delinquent behaviors; Kinzie, 2006; Kinzie, Sack, Angell, Clarke, & Ben, 1989; Thabet & Vostanis, 2000). A growing body of research is now focusing on a subset of war-affected youth, those who are forcefully conscripted or involved in armed groups as soldiers, otherwise known as children associated with armed forces and armed groups (CAAFAG; Annan, Green, & Brier, this issue; Betancourt et al., 2010; Derluyn, Broekaert, Schuyten, & De Temmerman, 2004; Kohrt et al., 2008). These youth endure some of the most severe exposures to violence and trauma, and when conflicts come to an end they face the negative consequences of war and the difficult transition to civilian life.
Despite the widely documented link between witnessing or being a victim of violence and subsequent maladjustment, not all adolescents who experience severe traumatic experiences follow negative adjustment trajectories. Resilient mental health outcomes and social functioning have been documented among former child soldiers as well (see Boothby & Thompson, 2013; Morley & Kohrt, 2013; Wainryb & Kerig, this issue). For instance, Bayer, Klasen, and Adam (2007) studied 169 former child soldiers in rehabilitation centers in Uganda and the Democratic Republic of Congo. They found that despite the violence and trauma children had experienced, about two thirds of those who participated in the study did not exhibit symptoms of PTSD. Similarly, Boothby (2006a, 2006b) followed a group of 39 former child soldiers from Mozambique over 16 years following their war exposure. He showed that the majority of these youth became productive and caring adults, with few signs of persistent distress over time.
Such studies suggest that processes of protection and resilience are at play among returning child soldiers, but do not provide enough evidence of the active ingredients in such processes. In peaceful and war-affected societies, research has underscored the significant influence parents exert over their child's development and welfare (Ager, 2006; Bronfenbrenner, 1979; Garbarino, 2001). Numerous studies emphasize the home as an ecological setting of great importance, where parents can play a critical role in helping their children cope with external violence or traumatic events (Ager, 2006; Masten & Obradovic, 2008). The family presents a good opportunity for exploring potential protective variables that might offset the negative impact of war on subsequent adjustment among returning child soldiers (see also Boothby & Thompson, 2013; Morley & Kohrt, 2013; Veale, McKay, Worthen, & Wessells, this issue).
Two bodies of literature inform this research. The first body of literature is focused primarily on the role of parental monitoring and parent–child communication in shaping children's well-being. The second body of literature pertains to parental response to children's experience of trauma and the possible benefits of parent–child communication and parental reassurance regarding traumatic experiences.
Among the most studied aspects of the parent–child relationship is the notion of parent–child communication and parental monitoring. These aspects of supportive parenting have been linked to lower levels of children's externalizing behaviors, including their involvement in violence, drugs, and other high-risk behaviors (Stanton et al., 2000; Yang et al., 2006), as well as the promotion of their psychosocial adaptation (Brookmeyer, Henrich, & Schwab-Stone, 2005; Howard, Cross, Li, & Huang, 1999; Resnick et al., 1997).
A number of studies have explored the role of parental monitoring and parent–child communication by looking at concordance between parent and child reports regarding the child's experiences with violence. Richters and Martinez (Martinez & Richters, 1993; Richters & Martinez, 1993), who studied adolescents in disadvantaged violent neighborhoods, reported that overall parents underestimated their children's exposures to violence. They argued that these discrepancies are linked to a higher risk of youth developing maladaptive psychosocial responses. In addition, lack of parental knowledge of adolescent experiences with violence was associated with lower parental ability to protect their children from subsequent exposures or to help children in coping with traumatic events. Howard et al. (1999) demonstrated similar findings. They studied 349 adolescent and parent dyads in low-income communities and demonstrated that caregivers largely underestimated the extent to which their children were victims of or witnesses of violence. In families characterized by low concordance between parents and adolescents, youth tended to report higher levels of distress symptomatology and delinquent behaviors, as well as lower levels of self-esteem and problem-solving capacity, as compared to their counterparts in families characterized by high concordance (or parental awareness of child's experiences and distress). These findings underscore the link between parental monitoring and open communication and the positive psychosocial well-being of the child.
Caregiver awareness of negative adolescent experiences has a lot to do with the caregiver's ability to observe and monitor the child. However, in the context of former child soldiers, who have experienced years of separation from their caregivers, the notion of a child's readiness and willingness to confide in his or her caregiver is equally important. Communicating about things that have happened could depend on multiple variables, including age and gender of the child (Hill & Jones, 1997; Howard et al., 1999), as well as the child's connection to his or her caregiver—be that a biological parent, a relative, or foster parent. More important perhaps, the type of war experiences can determine the level of confiding that develops between a child and his or her caretaker (Bradley, 2007; Kliewer, Murrelle, Mejia, Torres de, & Angold, 2001). For instance, adolescents might be more reticent to share with their families instances of participation in killing others, or intimate acts of violence perpetrated against them because of the stigma and shame attached to these experiences.
Studies have shown consistently that parental support and proximity in the midst of violence or chaos are beneficial to a child's subsequent adjustment; however, there is less conclusive evidence on the ways in which caregivers can best assist their children to cope with past experiences of violence (Bradley, 2007; Kaplow, Dodge, Amaya-Jackson, & Saxe, 2005). In fact, Barenbaum, Ruchkin, and Schwab-Stone (2004) asserted just how difficult it is to specify what parents should do to help alleviate distress associated with experiences of violence.
A number of clinical studies with child trauma victims emphasize the importance of parental reassurance and talking about traumatic experiences for the child's psychosocial recovery (Booth & Amato, 2001; Bradley, 2007; Kliewer, Lepore, Oskin, & Johnson, 1998). For instance, Kliewer et al. (1998) found that talking about their experiences with community violence was especially helpful for child victims in Western settings. In contrast, violence exposure had the strongest negative effects on youth who reported high levels of social constraints (i.e., feelings they could not disclose their experiences, fears, or concerns to their caregivers). The importance of communicating with children and adolescents about their experiences with trauma has been supported further by researchers looking at children affected by divorce, loss, or medical trauma (including child cancer; Booth & Amato, 2001; Kelly & Emery, 2003).
It is not clear, however, whether communication will necessarily be helpful with all forms of violence or traumatic events experienced by children (Bal, Crombez, Van Oost, & Debourdeaudhuij, 2003; Bal, van Oost, de Bourdeaudhuij, & Crombez, 2003; Bradley, 2007). Barenbaum et al. (2004) asserted that the type of distressing event is important to take into consideration. The diversity of emotional responses children might have to different events makes it difficult to “prescribe” a specific parental approach that would alleviate distress. For instance, research with victims of sexual abuse has shown that communication with children who have been sexually assaulted can be complicated by victims' sense of shame and uncertainty regarding whether they are believed by others, including their immediate family (Feiring, Taska, & Lewis, 2002; Harvey, 2002). In those instances, talking about the experience, or “debriefing,” with the child might not necessarily alleviate feelings of distress or anxiety. Similarly, in the context of bereavement, Bonanno and Kaltman (1999) pointed out that the majority of children make rather healthy adjustments to the loss of loved ones and that, for them, too much focus on dealing with grief can be counterproductive.
In summary, the literature on child psychopathology and community violence implies that if parents or caregivers do not communicate with children and are unaware of children's experiences with violence and distress, the probability that youth will exhibit negative sequelae could increase. On the other hand, the relative benefit of caregiver–child communication about traumatic experiences is not as clear when it comes down to specific traumatic experiences. Additionally, the majority of studies already cited were conducted with Western populations of youth, where the clinical approach to trauma healing is more popular (Bradley, 2007). In Sierra Leone, however, a different set of cultural ideas and norms might guide appropriate parental response to children who have experienced traumatic events. These aspects of the caregiver–child relationship have not been explored in populations of former child soldiers, but certainly bear relevance as having potential positive effects in the reintegration processes.
This article explores the role of the family, caregivers in particular, in the reintegration of former child soldiers from Sierra Leone, where war ended officially in 2002 but where the process of adjustment is arguably still under way. Using data collected in 2004 on 282 former child soldiers and their respective caregivers, the aims of the article are to (a) explore the extent of the caregivers' knowledge and understanding of the direct and indirect violence and atrocities their children experienced or participated in; (b) examine variables that could be related to caregiver's knowledge, or lack of knowledge, of the child's exposure to war-related events; and (c) examine whether caregiver knowledge of child soldiers' experiences during the war is associated with their psychosocial outcomes. Implied in this study of caregiver knowledge of child exposure to war is the level of communication and disclosure between caregivers and former child soldiers.
The data used in this study were collected as part of a larger longitudinal study of Sierra Leonean war-affected youth, launched in 2002 by the second author in collaboration with the International Rescue Committee (IRC). In 2002 (1 year after peace agreements were signed), baseline interviews were conducted with 260 former child soldiers (11% female, 89% male) who had been affiliated with the Revolutionary United Front in Sierra Leone and who had been processed through IRC's Interim Care Centers in various parts of the country. The initial sample for this research was obtained by pooling IRC registries and creating a master list of all youth who had been processed through the Interim Care Centers in Bo, Kenema, and Kono districts of Sierra Leone during the most active 6-month period of demobilization, from June 2001 to February 2002. At the follow-up data collection (in 2004), 59% (n = 154) of the participants from the original pool were reinterviewed and a sample of 128 self-reintegrated former child soldiers (50% female, 50% male) was added to the study. This self-reintegrated sample was obtained through outreach lists provided by international agencies in the Makeni region. Each child went through a screening process to ensure that he or she had in fact self-reintegrated without assistance.
Follow-up surveys were administered to caregiver–youth dyads. The caregiver was defined as the biological parent, legal guardian, or other adult responsible for the study youth at the time of the interview. The full sample interviewed at follow-up in 2004 included 282 former child soldiers and 281 caregivers. This study presents a cross-sectional analysis of data collected in 2004. The 2004 cross-sectional sample was selected for this analysis given that caregiver–child dyads were only interviewed at follow-up.
Data for all participants at both waves were collected in face-to-face interviews conducted by a team of trained Sierra Leonean research assistants who were monitored by the study principal investigator and IRC staff. All research staff participated in intensive training on research procedures and ethical practices relevant to working with vulnerable populations. A team of IRC social workers traveled with the research team to respond to cases requiring additional attention due to severe emotional or physical health needs. The survey received institutional review board approval from Boston University Medical School/Boston Medical Center, where the principal investigator was based at the time.
To assess individual-level exposures to violence, an adapted version of the Child War Trauma Questionnaire (CWTQ) was used. The instrument was initially developed with Lebanese war-affected youth (Macksoud & Aber, 1996) and was adapted in the field to capture the context of the war in Sierra Leone (e.g., items on bombing and shelling were removed and items on machete attacks, raids on one's school and home, and sexual assault were added). The adapted instrument contained a total of 42 questions regarding child's experience of war-related events. Only four items were excluded from analysis because no participant endorsed them or because the items were redundant. War experiences were coded for their occurrence versus no occurrence.
We used a rational construction approach to organize the 38 war experiences in a set of meaningful and theoretically useful categories based on their severity and the nature of their influence on child development and mental health outcomes. A rational approach was chosen over the more traditional empirical approach for deriving war exposure categories because of recent critiques and limitations associated with the empirical approach (Barenbaum et al., 2004; Netland, 2001, 2005). Five broader categories of war experiences were formed: (a) displacement (e.g., having to change location within Sierra Leone because of the war); (b) indirect exposure to violence or witnessing of violence (e.g., witnessing raids or others being beaten); (c) direct experience of violence and deprivation (e.g., being beaten, chased, or threatened to be killed; being without food for more than 2 days); (d) involvement with fighting forces (e.g., carrying arms, spying, or directly involved in fighting); and (e) killing or perpetration of violence (e.g., injuring or killing another person).
The CWTQ, which was administered to the children, was also administered to caregivers. They were asked to report their knowledge of their child's experiences during the war. The same conceptual groupings of war exposures developed for the child reports were applied to summarize the caregiver data, again computing individual sum scores within each war category. Agreement (concordance) between caregiver and adolescent reports was then observed.
To assess psychosocial adjustment, we used a measure developed by researchers at the Oxford Refugee Studies Program (MacMullin & Loughry, 2004). The measure was drawn from several standardized child mental health instruments and was adapted for use among former child soldiers from Sierra Leone and northern Uganda using participatory methods. The measure used in this study contained 46 items: three subscales that seek responses describing mental health problems experienced by the child (anxiety, depression, and hostility) and two subscales that seek an assessment of positive adjustment outcomes for the child (confidence/self-agency and prosocial attitudes). This instrument had good internal consistency across subscales. The Cronbach's α was .67 for the anxiety subscale (8 items), .69 for the depression subscale (8 items), .86 for the hostility subscale (12 items); .80 for the prosocial attitudes subscale (10 items), and 0.71 for the confidence and self-agency subscale (8 items).
A range of sociodemographic data were collected on both youth and caregivers. Relative wealth of the family was assessed using a locally derived measure that sought to describe the family's economic stability. The measure consisted of four questions, each pertaining to the following categories: food, shelter, clothing, and money or belongings. The measure had very good internal consistency (Cronbach's α = .76).
Data analysis proceeded in three stages, mapping onto the three research questions explored in this study. To address the first research question, unadjusted tests of association were conducted between caregiver and child reports for each war exposure item and paired t tests were used for the war exposure subscales. These analyses allowed us to summarize specific as well as systematic over- or underreporting of different types of war experiences by the caregivers relative to the children. Positive differences indicated that the adolescents reported higher exposures than caregivers on a specific war category. In this analysis, we used the youth report of war experiences as the reference category against which the caregiver reports are compared. Because the analysis refers to events that happened to the children themselves, in most cases while they were with the fighting forces and away from their caregivers, it is fair to assume the children themselves had more accurate knowledge of what happened to them.
To address the second research question, we calculated the difference between caregiver and adolescent war exposure scores. This obtained difference then indicated the level of discordance between the adolescent and caregiver reports, with negative differences indicating caregiver overestimation of the child's exposure to a particular category of war violence and positive differences indicating caregiver underestimation of child's exposures. Caregivers were then assigned to one of three classifications: (a) underestimating exposures, (b) overestimating exposure, or (c) adequate knowledge of exposures. The 25th and 75th percentile values of the score differences on each war exposure category were used to determine caregiver assignment. Using analysis of variance (continuous characteristics) and contingency table analysis (categorical characteristics), differences were observed in selected sociodemographic characteristics of adolescents and caregivers across these three caregiver classifications.
To address the third research question, multiple regression analyses were used to examine the relationships between psychosocial dependent variables (anxiety, depression, hostility, prosocial attitudes, and confidence/self-agency) and caregiver–adolescent concordance on each of the war exposure categories (independent variables). Because one goal of the article is understanding how knowledge of war experiences of different severity might have different effects on psychosocial outcomes, we fitted separate regression models with each war category as an independent variable predicting each psychosocial dependent variable. Sociodemographic covariates were included in the models.
Table 1 presents the sociodemographic characteristics of the sample of former child soldiers and their caregivers. This study included 202 boys and 80 girls. Ages ranged from 10 to 22 years, with a mean age of 16.6 years (SD = 2.60). Average age of abduction into the fighting forces was 10.55 years (SD = 2.87), and average length of abduction was 2.53 years (SD = 2.46). Fifty-four percent of the young people in the sample reintegrated with assistance from the IRC. At the time of interview 59% of participants were living with immediate family (natural mother, father, or both parents), 10% were living with a sibling and the family of their sibling, 25% were living with extended families (e.g., uncles, aunts, grandparents), and only 6% were living with foster or stepparents. In terms of caregiver participants, 55% were female, 32% were mothers of the adolescent participants, 20% were fathers, 11% were siblings, and 37% were extended family members. Twenty-two percent of nonbiological caregivers reported they had been in charge of the child's care for 1 to 2 years, most likely since the child's return from the war; 54% reported caring for the child for 3 to 5 years; and 21% had cared for the child for more than 6 years, suggesting that these caregivers likely had responsibilities for the child prior to child's abduction into the fighting forces.
Table 2 summarizes the extent to which caregivers estimated accurately youth's specific war experiences. Caregivers' knowledge of their child's exposure to indirect or direct violence during the war was weak even though many of these forms of violence were ubiquitous among the war-affected population. The proportion of caregivers underestimating child's witnessing of beating, violent injury, or violent death was 43%, 48%, and 45%, respectively. Sixty-six percent of caregivers underestimated child's exposure to stabbing at a close distance and 81% underestimated child's witnessing of amputation. Only about 50% of caregivers accurately estimated adolescents' personal experience of being beaten, being chased by armed forces, or being arrested. Only 26% accurately estimated that their child had taken drugs. Only 52% of caregivers accurately reported that their child had experienced sexual abuse, and 48% underestimated the experience. Adolescent involvement with the fighting forces was also greatly underestimated by caregivers.
Perpetration of violence is a difficult category to endorse both for youth and caregivers. Given community and family stigma related to killings, as well as youth's desire to be accepted, it is plausible that youth themselves underreported their experiences with perpetration of violence during the war. Similarly, caregivers might have had a difficult time admitting in an interview that they had knowledge of their child's participation in atrocities. With these limitations in mind, few youth reported having perpetrated violence against others, with 27% admitting to having killed a stranger, 4% having killed someone they knew, 9% having killed a close friend, and less than 2% reported killing of a relative. Caregivers of these youth underestimated grossly their child's involvement in killing or injuring others. Only 25% of caregivers accurately reported their child's participation in killing a stranger and only 18% of caregivers were aware of their child's involvement in violence against a close friend.
As can be expected, concordance between caregiver–adolescent dyads was much higher among adolescents who had not experienced specific war events. Across all war categories, caregivers were much better at adequately reporting “nonexposure” versus exposure to direct or indirect types of violence as well as involvement in fighting.
Youth and caregivers reported significantly different mean scores on all war exposure subscales. As seen from Table 3, caregivers on average underestimated adolescent experiences on all five categories of war exposures. These group differences between adolescents and caregivers are in accordance with the item per item analysis discussed earlier. It is important to note, however, that differences between caregiver and adolescent reports ranged from positive to negative for almost all war exposure categories. In other words, although on average caregivers tended to underestimate adolescent experiences, a proportion of caregivers overestimated adolescent war experiences.
Exploration of sociodemographic variables that might be associated with the magnitude and direction of the differences between youth and caregiver reports revealed very few significant relationships. Of the child-level variables explored, only age of the child appeared to be associated with the overall adequacy of caregiver report, such that caregivers of older youth were more likely to underestimate exposure to direct and indirect violence. Gender of the adolescent, length of abduction, and reintegration manner did not appear to impact caregivers' accuracy in estimating youth exposure to any kind of violence. In terms of caregiver-level variables, female caretakers were more likely to underestimate their child's participation in violence against others as compared to their male counterparts (29% vs. 14% of male caregivers), p < .05. Gender did not determine caregiver's ability to estimate adequately child's exposure to other types of violence.
Table 4 displays the results of regression analyses examining the effect of caregiver knowledge about adolescents' war experiences on adjustment outcomes. Regression analyses suggest that caregivers' knowledge of adolescents' exposure to displacement or indirect violence is not significantly associated with any of the psychosocial outcomes explored in this study. Caregivers' knowledge of direct experiences with violence during the war was significantly associated with positive adjustment outcomes as well as with levels of depression. In particular, adolescents whose caregivers underestimated direct experiences with violence reported lower levels of prosocial attitudes (β = −1.64, p < .05) and confidence and self-agency (β = −1.43, p < .05) as compared to youth whose caregivers had adequate knowledge of their child's experiences with violence and deprivation. On the other hand, caregiver overestimation of such experiences was associated with lower levels of depression symptoms (β = −1.73, p < .05).
Turning to involvement with the fighting forces, we see that adolescents whose caregivers overestimated their child's involvement with the fighting forces, on average, reported significantly higher levels of prosocial attitudes (β = 1.63, p < .05) as compared to their counterparts whose caregivers adequately reported their involvement history. In addition, underreporting of involvement was negatively associated with symptoms of anxiety among adolescents (β = −1.97, p < .05). Knowledge of perpetration of violence appears to impact both positive and negative outcomes among youth, although in slightly unanticipated ways. Adolescents whose caregivers over-reported their participation in killings exhibited, on average, higher levels of anxiety symptoms (β = 2.34, p < .05) as compared to youth whose parents had adequate knowledge of their child's participation in killing. In addition, youth whose caregivers overestimated perpetration reported higher prosocial attitudes (β = 3.17, p < .01) and confidence and self-agency (β = 3.04, p < .01). On the other hand, we note that underestimating perpetration resulted in lower levels of prosocial attitudes (β = −3.09. p < .01) as well as lower levels of confidence and self-agency (β = −2.00, p < .10).
The first research question investigated how much caregivers know about their child's war-related experiences during their time with the fighting forces. Across all war categories, caregivers were much better at adequately reporting “nonexposure” versus exposure to different kinds of violence. In other words, caregivers of children who reported high levels of exposure to violence tended to underestimate experiences quite often, resulting in much lower levels of concordance within dyads. This was particularly true for items that were more severe in terms of their nature and implications for the child or his or her family, such as direct involvement in fighting, perpetration of violence, and the use of drugs. Comparison of the mean scores on each war category among youth and caregivers showed that, on average, caregivers tended to underestimate adolescent exposure to all categories of war experiences, regardless of severity or gravity of the experiences making up each war subscale. These findings confirm research with populations of youth affected by community violence, which has consistently shown caregivers' tendency to underestimate youth's exposure to violence, and exposure to direct violence or perpetration of violence in particular (Hill & Jones, 1997; Howard et al., 1999; Martinez & Richters, 1993; Stanton et al., 2000).
The tendency of caregivers to underestimate experiences with more severe war exposures, such as being forced to take drugs, being sexually abused, or perpetrating violence against others, was in line with what we hypothesized. For example, 74% of caregivers underestimated the use of drugs. Additionally, over 50% of caregivers whose children reported being raped were not aware of that experience, with that percentage being much higher among boys who reported rape (70%) as opposed to girls (44%). Children's fear of stigma, rejection, or shame might explain the low incidence of agreement between caregiver and adolescent reports on these items that are much more personal or intimate in nature.
Further, the significant discordance between dyads in terms of perpetration of violence (e.g., 75% of caregivers underestimated child's participation in killing a stranger) can be explained in a few ways. Given the widespread fear and negative perception of child soldiers on their return home (Betancourt et al., 2010; Derluyn et al., this issue; Korht & Morley, 2013; Thomson & Boothby, 2013), it is not surprising that children might have chosen to withhold information or not to share their specific involvement and participation in atrocities. Qualitative data provide evidence for the way child soldiers were perceived by people in their communities upon returning home: “Well they looked upon us negatively; even when we were passing around there was no respect for us. People were pointing fingers at us saying that this one killed my father, this one killed my mother, that other one burnt down our house” (Younger male adolescent). Former child soldiers are also likely to feel shame related to their participation in violence against others (see Kerig, Wainryb, Twali, & Chaplo, 2013; Wainryb & Kerig, this issue) and might not be ready to discuss these experiences with their caregivers even 2 years postconflict, when these data were collected: “At times I sit and reflect on the past events of the war and how I used to treat people … and I feel so bad” (Older male adolescent).
Second, caregivers' tendency to underestimate adolescent participation in killings might be due to the fact that they did not want to admit their child's involvement in atrocities in front of the interviewers. Although interviewers were carefully trained in confidentiality and ethics, they were local Sierra Leoneans, who had gone through difficult war experiences. In other words, caregivers might not have felt at ease to disclose information about their child for fear of being judged or looked on negatively. Issues of stigma and shame are likely at play not just for the youth involved in violent acts, but also for the family with whom they live.
Although we found that on average caregivers tended to underestimate exposures to all types of traumas, mean differences between dyads ranged from positive to negative, indicating that the direction and magnitude of disagreements between individual caregiver–youth pairs is important to consider. The majority of researchers have focused on documenting levels of agreement between adolescents and caregivers. Far fewer studies have explored levels of disagreement (e.g., under- and overestimation), and even less attention is paid to the direction and magnitude of these disagreements (Hill & Jones, 1997; Howard et al., 1999; Stanton et al., 2000). In our study from Sierra Leone, some caregivers overestimated exposures, even as others reported relatively high concordance with their children. As subsequent regression analyses revealed, this type of distinction appears important, especially in the context of former child solders.
There are a number of reasons why caregivers in this study might be overestimating their child's exposures to violence. On one hand, overestimation might indicate that caregivers have an inaccurate view of what their children experienced during the war. Because of the extreme brutality and horror that characterized the war in Sierra Leone, caregivers might be over-generalizing the intensity of exposures their children went through while with the fighting forces. On the other hand, overestimation might also indicate that youth themselves were not comfortable revealing the “truth” about some of their experiences during the interview, but their caregivers did. In other words, it is possible that overestimation on behalf of the caregivers on some of the war items actually provides a more accurate picture of adolescent exposures to violence.
The second research question sought to explore potential sociodemographic variables that might shape caregiver knowledge about their child's exposure to violence. Our analysis found that many of the hypothesized variables did not determine the accuracy of caregiver reports. Of the child-level variables we explored, only age of the child was associated with caregiver's knowledge about child's experiences, such that caregivers of younger adolescents were a bit better attuned to child exposures versus caregivers of older adolescents, who were more likely to underestimate war exposure to direct and indirect violence. This finding confirms studies of Western populations of youth (Howard et al., 1999) and fits with developmental theory and research suggesting that the relative importance of family networks changes across adolescence and that the role of the family as a main source of emotional support and intimacy is likely to shift during that period (Furman & Buhrmester, 1992; Smetana, 2010). Instead, peer support and intimacy with friends become more important for older adolescents (Morley & Kohrt, 2013). This trend was also confirmed in our qualitative study from Sierra Leone, where many of the young people that we interviewed talked about the importance of peer groups and peer relationships, especially as these relate to sharing of current or past experiences: “If I have a problem, or if I have done something bad, I would first go to my friend and talk to him about it. … He will advise me and listen to me” (Older male adolescent).
It is interesting to note that the gender of adolescents did not seem to determine caregivers' accuracy in estimating youth exposure to any kind of violence. This finding is in contrast to findings in Western populations, where researchers have found a statistically significant gender effect in terms of concordance within dyads. In a study with low-income African-American youth, Howard et al. (1999) found that caregivers of male adolescents tended to consistently underestimate children's experiences with violence, whereas caregivers of female adolescents were more than two times as likely to report high levels of concordance with their children as compared to caregivers of male adolescents. It is possible that the lack of similar pattern of association in our study can be explained by the smaller sample of females who participated (30% as compared to 70% male). Alternately, this type of gender dynamic might simply not be relevant in the context of postconflict Sierra Leone.
In terms of caregiver-level variables, the study found that female caretakers were more likely to underestimate their child's involvement in perpetration of violence as compared to male caregivers, a pattern that has already been documented in Western populations of youth (McKinney & Renk, 2008). This finding suggests that either youth are more likely to share information regarding their involvement in violence against others with their male caretakers or that female caretakers are more protective of their children and prefer not to reveal their child's participation in atrocities as readily as their male counterparts.
The third research question we addressed examined the impact of concordance between caregiver and adolescent reports on specific categories of war experiences on psychosocial adjustment outcomes among former child soldiers. No empirical work has documented the way in which caregiver–child communication about war experiences might impact adjustment outcomes among former child soldiers. This study provides some support for the hypothesis that caregiver–child communication and disclosure, or more broadly caregivers' adequate knowledge about war-related experiences, has a positive impact on adolescent mental health outcomes.
The study found no significant impact of caregivers' knowledge of indirect exposure to violence or displacement on any of the mental health outcomes explored. These categories of war experiences were the most ubiquitous among youth in Sierra Leone, given the length and brutality of the war. Most caregivers knew that their child had experienced indirect violence and displacement without the need for the child to disclose these experiences with them. Therefore we did not anticipate that knowledge of these experiences would prompt caregivers to provide more than usual emotional support or encouragement to their child.
On the other hand, caregiver's adequate knowledge of direct violence was predictive of reported levels of depression among adolescents and of positive adjustment outcomes—prosocial attitudes and confidence and self -agency. Adolescents whose caregivers adequately assessed their child's history with direct violence and deprivation, on average, reported higher levels of prosocial behaviors and confidence as compared to youth whose caregivers underestimated direct experience of violence. In the context of child soldiers, it appears that caregiver awareness of their child's experience of brutal acts of violence, such as rape, beatings, and torture, can be beneficial for the youth's positive adjustment outcomes. Caregiver insight into these more extreme types of violence could very well serve a protective role in a child's transition to civilian life. Literature on victimization suggests that a common response that can be seen among victims of traumatic experiences is social withdrawal and lack of self-esteem or confidence (Avinger & Jones, 2007; Banyard & Williams, 2007; Swanston, Nunn, Oates, Tebutt, & O'Toole, 1999). Talking to a supportive adult, however, might help children reverse these tendencies. A supportive caregiver might help children make sense of their experiences, share coping strategies, and help them gain control over their emotions, resulting in less social withdrawal and more confidence (Kliewer et al., 2001).
It is interesting to note a negative relationship between overreporting of direct violence and symptoms of depression in this sample, such that youth whose caregivers overreported their experiences tended to exhibit lower levels of depression as compared to youth whose caregivers accurately reported their child's experiences with violence. If caregivers respond with more empathy and supportive parenting knowing that their child was a victim of direct violence, overestimation of such experiences might simply result in more supportive attitudes on behalf of the caregivers, resulting in lower levels of depression among youth.
In terms of involvement in fighting forces and perpetration of violence—arguably the two most severe categories of war experiences—the study revealed that caregiver knowledge of these exposures did not seem to affect substantially mental health outcomes (depression, anxiety, hostility). Recent literature on adolescent disclosure (Smetana, 2010) also alludes to the issue that disclosing very personal and impactful events might not necessarily be associated with improved mental health outcomes among adolescents. On the other hand, inaccurate reporting of children's involvement and participation in atrocities seems to affect positive adjustment outcomes (confidence and prosocial behaviors). Specifically, youth whose caregivers overestimated their child's participation in atrocities reported higher levels of prosocial attitudes and confidence and self-agency as compared to their counterparts. Interestingly underestimation of perpetration was associated with significantly lower levels of prosocial behaviors and marginally significant lower levels of confidence and self-agency. There is at least one plausible explanation for these findings. Youth who have caregivers aware of (or overestimating) their participation in killings are motivated to counter any negative perceptions of them by acting in more positive, socially appropriate ways. Additionally, caregivers who are aware of their child's participation in violence, or who believe their child was involved in inflicting violence, might be more sensitive to the ways in which their child might be perceived in the community (Boothby & Thompson, 2013). Thus, in their parenting caregivers might be reinforcing prosocial behaviors and positive social adjustment as a way for youth to deal with the social stigma associated with the experiences of fighting or killing others:
Upon his return, my child still had some of the bad habits he picked up in the jungle, but with my efforts and the help of God he [the child] is doing fine now … I told him how to behave and how to be polite. … Community thought that because they [child soldiers] were killers they might have the tendency of killing again. However, since they did not continue their bad behavior, we are happy with them and we are living peacefully. (Caregiver of a younger male adolescent)
In other words, our analyses suggest that caregiver–child open communication about traumatic experiences, and perpetration of violence in particular, might have a beneficial effect on positive adjustment outcomes.
The results of this study broadly indicate that caregivers of former child soldiers did not have good knowledge of what children had experienced during the war, and in many cases grossly underestimated children's experience of direct violence and participation in atrocities. Our results emphasize the importance of considering caregiver–child communication about war experiences in the process of reintegration. The study suggests that caregiver insight about particularly serious and personal war experiences (rather than more ubiquitous war exposures) affects children's adjustment and thus a more nuanced perspective of caregiver–child communication postwar is needed.
Currently, reintegration programs are focused primarily on the child. The lack of focus and efforts directed toward ensuring that the family with whom the child is reintegrated is appropriately prepared to receive and support him or her is a large gap in the current strategies used to help child soldiers adjust to civilian life. After the initial reunification visit (where the child is formally brought to the family), social workers leave it up to the caregivers to decide to what extent to communicate with the child about experiences during the war and how to support the child's emotional well-being. Clearly, cultural context will greatly influence the way caregivers connect with their children and the way closeness is defined and realized. Regardless of specific contextual factors around disclosure, disarmament, demobilization, and reintegration programs should recognize the need to involve caregivers and families in tangible ways. Programs should consider fostering the caregiver– child connection and providing basic caregiver support and guidance around the psychological and emotional impact of war on children and adolescents. This might be particularly important in the context of kinship placements, where extended family caregivers might be less responsive to or invested in the child's emotional needs. In addition, service programs should also consider providing support for caregivers who themselves could be suffering from trauma and distress.
Two methodological considerations need to be emphasized in the context of this article. First, we used the youth report as the gold standard against which caregiver reports were compared to determine accuracy of caregiver report. Researchers have suggested that children might underreport violent experiences because of deliberate attempts to keep such events a secret to avoid retribution, future harm, or stigma (Guterman & Cameron, 1997; Guterman, Cameron, & Staller, 2000). This might be the case for youth in this sample who were involved in violent acts against others or who have experienced sexual assault. By the same token, caregivers under- or overestimated violence experiences of their child. Overestimating on behalf of caregivers is especially interesting and implicates the possibility of youth underreporting certain war exposures and that caregiver reports were more accurate in those instances.
The second methodological issue is that in studying caregiver knowledge of adolescent exposures to violence, we assume that such knowledge represents, to some extent, the level of communication and disclosure between caregivers and adolescents. However, because of the uncertainty related to accuracy of child and caregiver reports, we cannot be sure that concordance of reports necessarily represents the caregiver's accurate knowledge. Nor can we be certain that discordance between reports represents poor awareness on behalf of caregivers. Future studies should consider measuring communication between parent–child dyads in more than one way to arrive at a more valid and sound understanding of such variables. Future studies should also take into consideration the complex family processes that take place during reintegration of former child soldiers and attempt to unpack and understand better the effect of caregiver–child communication on adolescents' reintegration trajectories and well-being.
The results of this study should also be considered in light of some sampling limitations. Specifically, the sample of child soldiers who participated in this study was not randomly selected from the population of all formerly abducted youth in Sierra Leone. However, this sample is drawn from more than five districts in Sierra Leone, located in different parts of the country; thus the sample is reflective of experiences of child soldiers in these diverse districts.
Despite these limitations, this study has much to contribute to hypothesis generation and initial findings related to questions that are very pertinent to the reintegration and well-being of a growing segment of war-affected children. We found partial evidence that caregivers' knowledge about adolescent exposure to serious types of violence during the war is important for the positive adjustment of these youth. These findings are important to consider in light of the very scant research on this topic.
Ivelina I. Borisova, Department of Education and Child Development, Save the Children US, Washington, DC, USA.
Theresa S. Betancourt, Department of Global Health and Population, François-Xavier Bagnoud Center for Health and Human Rights, Harvard School of Public Health, Boston, Massachusetts, USA.
John B. Willett, Harvard Graduate School of Education, Cambridge, Massachusetts, USA.


text:
LeAnn Rimes has been separated from her husband of seven years, Dean Sheremet, a source close to the couple tells Usmagazine.com.
"They have been separated for awhile, but are still trying to work on how to handle the problems they are having," the source tells Us. "They are leading separate lives and not staying together most of the time, but still in each others' lives as best friends."
A rep for Rimes has no comment. The split announcement comes the same week the new issue of Us Weekly confirms that Rimes is still carrying on an affair with her former Lifetime movie costar, Eddie Cibrian, 36.
Us broke the news of their relationship after spotting the pair on a three-hour tryst at a Malibu Beach Inn last March. Rimes, 26, was also caught on video sucking Cibrian's finger during a dinner date in Laguna Beach, Calif.
Rimes — who was spotted at Los Angeles' LAX airport Thursday without her wedding band — married Sheremet, 28, a former backup dancer, in 2002 when she was just 19.
The new issue of Us also confirms Cibrian's wife, Brandi Glanville, left him in light of the fling.
According to Us Weekly, the final straw came after Cibrian and Rimes were caught again together in the early afternoon of July 17 outside the Malibu home of Jeff Berger, a longtime friend of the singer and Sheremet.
Sources tell Us that Berger has been facilitating similar meetings at his home for about a month and that Rimes and Cibrian also made use of a rental house on L.A.'s west side. (Berger denies he has been enabling an affair. Another source insists Cibrian and Rimes "hung out a bit, but that was it.")
For access to all our exclusive celebrity videos and interviews – Subscribe on YouTube!

domain: news


"Let's remember, tens of thousands of Australians died on French soil over two World Wars protecting France in France," Australia's Deputy Prime Minister said.
A similar military exercise was conducted by the Chinese in late January, which reportedly simulated a strike on a U.S. aircraft carrier in the region.
The department urged citizens to leave Iraq as soon as possible and avoid all U.S. facilities in the country.
Beijing and Washington vie for influence in the Asia-Pacific as China presses strategic regional goals.
Iran pledged to increase its military defenses in the face of "psychological warfare," a move likely to rile the U.S.
Public opinion polls show Carrie Lam's rival, John Tsang, as more popular with residents.
The war games are an annual military exercise carried out by the U.S. and South Korea.
Trump has put Iran 'on notice' after ballistic missile tests.
With leadership elections looming, some still speculate about who may have been involved in the death of the longtime party head.
Bosnia's autonomous Serb entity is set to defy its highest court with a referendum Sunday.
Hundreds of Iranians died in a crush during last year's pilgrimage; both countries accuse each other of politicizing the hajj.
"So far a preliminary agreement has been reached that a meeting in Minsk will take place on the ninth of December."
Ukraine said on Wednesday it was redeploying troops in the east because of fears separatists will launch a new military offensive.
A ceasefire to end a war that has killed 4,000 people has appeared shakier than ever, with both sides accusing the other of having violated the peace plan.
"The world is on the brink of a new Cold War. Some say that it has already begun," said the former leader of the Soviet Union
Ukraine's warring sides agreed on Friday to withdraw artillery to the outer limits of a buffer zone
Residents and combatants in eastern Ukraine welcomed the respite in a five-month conflict that has killed at least 2,600 people
Hundreds of people lined the street to see the largely dishevelled and unshaven soldiers
Ukranian Foreign Minister said Ukraine would "fight until the last moment" for Crimea, Donetsk and Luhansk
Diplomatic efforts to end the wider conflict show no sign of progress


|Place of Origin:||CHINA|
|Minimum Order Quantity:||100|
|Delivery Time:||35 days|
|Payment Terms:||L/C, T/T, Western Union, Paypal|
|Fuel:||Gasoline||Engine Type:||250cc, 4-stroke, Air Cooling|
|Max Power:||12 KW||Brake:||Front Disc/Rear Disc|
|Material Of Frame:||Steel||Color:||White|
250cc pit bike,
automatic dirt bike 250cc
SHR-1 250cc Dirt Bike Motorcycle Off Road With Front And Rear Disc Brake
This model is designed for professional champion races. All the parts are professional and can maximum ensure a high performance during the champion races. 250cc high quality air cooling engine gives very stong power. Frame made of steel can maximum enable to afford professional jumps. High quality manufature standard ensures a high performance during races and good fun.
1, Professional 250cc air-cooling 4-stroke engine.
2, Steel Frame , hydraulic disc brakes for both front and rear wheel, CNC steering etc
3, Single Muffler
4, Professional hydraulic reverse front shock and adjustable rear shock.
|Professional 250cc Air Cooling Engine|
|Max Torque||17/6000 N.M/R/MIN|
|Brake Type||Hydraulic Disc Brake Front/Rear|
|Tire size||Front 80/100-21, Rear 100/90-18|
Contact Person: Huang


text:
Search accounting business audit fears on google and you’ll get a million outcomes. Being assessed or checked in any capacity appears to truly trigger something in people. While you may feel some regular tension at the possibility of having your tax work scrutinised but experts suggest connecting soon with Revenue and being true about any errors you may have made; ordinarily brings a decent result for entrepreneurs.
Tommy McGibney chartered accountant says: “Revenue selects a high proportion of their audit cases on a risk-based approach and a low salary to contract value could well be a possible trigger,”.
Practically speaking, Revenue is exceptionally supporting and even-minded when managing them over the audit. Sometimes, when somebody needs assistance with an issue or to put something right, they are commonly obliged to talk with.
You know Revenue’s “Code of Practice for Revenue Audit,” says in their mission statement, “To serve the community by fairly and efficiently collecting taxes and duties and implementing Customs controls.”
You should also know that Accounting Business Audit teams have targets to complete. Coming in their bad books will be bad for your business.
We would suggest that if your accounting firm’s turnover is not more than the €100,000 mark, there’s little possibility that you will be audited.
Revenue Audits, And Investigations
A Revenue audit is an assessment of your tax returns and records by a Revenue official to guarantee that income, chargeable gains and profits are accurately determined and that none are excluded from the return. An audit may likewise be completed to watch that tax credits, reliefs, and so forth, claimed are due.
There are various levels of the audit. At the easier level, there could be a circumstance where one of your filings is strange.
For instance, all your past VAT returns left you with a modest liability and afterwards you document a return where you are making a significant VAT claim.
For this, they are probably going to send you a letter and request that you explain the inconsistency. If this happens, just clarify why there has been a change and this will be cleared up.
Now, the next level of audit would be an aspect question. Once more, Revenue will send a letter to clarify what they are hoping to explain. An aspect inquiry is by definition restricted to a specific function of the business, you have to explain that matter only.
The revenue department will disclose to you which tax part is concerned (commonly PAYE or VAT). Also, what period they are checking.
They’ll likewise tell you when they plan on visiting your premises to check your records. You have the opportunity to arrange the data they need.
Criteria of Revenue selecting Accounting Business for an audit
Revenue chooses a firm for auditing in four different circumstances:
The Risk, Evaluation, Analysis and Profiling system (REAP): It is a risk-based method that connects predictive models and particular business rules to recognise compliance risks by investigating transactions and operations. REAP utilizes revenue information and third-party data to spot when something doesn’t seem right and may hence require examining.
For example: if your business has a gross net revenue that is way too much to earn in your sector.
Special projects: One more method of choosing a firm for audit is the point at which they come surprisingly close to an exceptional project, where Revenue centres around a specific business area, transaction, or trade.
They will most;y pick a sector where non-compliance with government guidelines is high, as this permits them to augment their outcomes.
Randomly choosing a business: Few review cases are chosen arbitrarily every year. They will examine anybody not particularly your business.
Re-auditing: Where Revenue has discovered non-compliance previously, it is probably going to re-investigate the organization again in the future to ensure that things have been corrected.
If the date confirmed for an audit doesn’t work for you, don’t spare a moment to call Revenue. Also, check if Revenue can change the date.
You must build an individual relationship with the officer(s) taking care of your case. Ask them about what they’d prefer to see when they visit. It will help them see you’re making an effort not to conceal anything.
Talk to a professional accountant & bookkeeper to do all the paperwork on your behalf. Outbooks is a leading accounting & bookkeeping firm in Ireland, feel free to contact and get the best advice on your accounts.
+44 330 057 8597
Also read: Strategic Outsourcing allows your firm to grow
Most would agree the last year has been a test for everybody and Accounts Receivable (A/R), things have been particularly extreme. Undoubtedly, Account receivables are also being transformed by tech. Getting a consistent cash flow into the Irish firms has been more significant and more troublesome than any other time. Also, every paid receipt has felt like an imperative lifesaver. Ideally, with the rollout of vaccinations across the globe, the business will get back to something normal. Meanwhile, however, there’s still a lot of work to be done in A/R divisions to conquer the income difficulties of a worldwide pandemic. As cash flow management now becomes more essential than at any other time to handle the continuous financial vulnerability, numerous organizations are going to tech to deal with their receivables measures and improve their income.
For instance, Paystream Advisors’ study tracked down that overall, organizations utilizing tech systems to deal with their accounts receivables decrease their days’ sales outstanding by 25% or more.
Let’s discuss some points on how accounts receivables are being transformed by advanced technology.
Less human errors
When physically handling an overdue account, it tends to be difficult to guarantee each payment update is correct. Human blunders are unavoidable. Your employee can neglect to link a receipt copy, client statement, or glued in some unacceptable amount?
A/R innovation is ensuring organizations get install updates right, without fail.
This implies organizations would now be able to mass-send customized payment updates with all applicable archives to the clients they need to pursue and keep notifying as indicated by plans; on the occasions and days that they pick.
Accounts receivables credit regulators commonly spend incalculable hours on manual administrators; like – transferring invoices, finishing data entry and sending a great many reminders to past due accounts.
Tech is mitigating this time strain on the in-house account team. These monotonous, manual tasks with accounts receivable automation tools permit accounting groups to squander less energy on tedious work and give additional time to developing their business, with numerous organizations saving as much as 15 hours out of every week.
In 2020, numerous A/R teams learned the most difficult way possible what can happen when clients choose not to pay as a once huge mob. It’s something any firm would do anything to stay away from. In any case, doing so requires the correct experiences.
Previously, essential metrics like invoice value and payment dates have been utilized to comprehend income. However, today, you basically can’t depend on that data to portray risks. At the point when your most solid clients might be the ones that out of nowhere disappear from view, you should have the option to precisely recognize risk; before it impacts the whole association.
The only route for A/R offices to effectively recognize and alleviate risk is by setting up a goal, data-driven perspective on probability to pay, and that is something we hope to see organizations commit themselves to in 2021.
Entering the world of automation
Automation is at present an interesting issue in each industry, promising expanded effectiveness, lower working expenses, and diminished human blunder. However, when a major task of A/R is getting on the telephone to obtain payment, you may think about what there is to automate?
The appropriate response is those little, tedious assignments that take away your time and energy. Data gathering tasks that need different systems can likewise be automated. As can producing and sending invoices.
Points to remember while using automation:
Sadly, the manner in which innovation is utilized in accounts receivable frequently implies instalment updates sound mechanical and get disregarded. It’s essential to keep up the human touch in payment updates, as clients are bound to overlook updates that vibe mechanized, diminishing your opportunity of getting paid on schedule.
Use a tool that allows a personalised approach for sending updates. It’ll let you save time while getting you paid sooner with customized updates that consistently look hand-composed.
How Outbooks can help?
Outbooks Ireland has a team of dedicated and experienced accountants and bookkeepers that uses advanced technology to handle all your accounting needs. To know more about us, contact
+44 330 057 8597
Also read: 5 big challenges faced by Irish accounting firms today
It’s an obvious fact that running an accounting firm is hard. Yet, for Irish Accounting firms specifically, there is a wide range of regular difficulties and challenges. Indeed, the Irish economy is relatively robust, however, that doesn’t mean everything’s fine. High rents and the cost of living with steady income growth have all negatively affected the funds of numerous Irish families as well as organizations. It has implied that prospective clients might not have the good cash flow that they used to have, and this can influence organizations significantly.
Shockingly, the financial support expected to run an organization has soared. Overhead expenses, insurances, property lease, and administrative compliance are currently significant points to worry about. Below we have talked about some challenges faced by Irish Accounting Firms in the present time.
The COVID-19 pandemic
Soon we forget the last year, the better it will be. Nobody might have anticipated how life in 2020 would change so radically, and with zero pandemic knowledge, the Irish economy is battling.
In September the Irish government affirmed that the nation is facing recession, contracting by a record 6.1% in the second quarter of last year.
Continuous lockdown, shortage of staff, remote working and many other things affected the productivity of small accounting firms in Ireland. Moreover, their clients started cancelling contracts in order to save some money.
Many questions are still not answered around the UK’s takeoff from the EU and what it will mean for Irish business sectors. Not exclusively are rules and guidelines actually being worked out, however, issues related to funding are a migraine as well.
Recently it was declared that Irish residents who decide to live in the UK will be considered as ‘settled’, so will have no residency or work grant necessities. They can likewise move openly between the two countries which include the Common Travel Area (CTA), similarly as UK residents.
Rise in Technology
It is one of the biggest challenges faced by Irish Accounting firms. Advanced technology and Innovation proceeds to create new trends in the accounting industry. Machine learning and Data Analytics are major points of discussion among accountants. As per Flexera: 94% of accounting firms have started using cloud accounting.
Also, with the rise in innovation, bookkeeping firms must protect themselves on the Internet. Cybercrime specifically will be a danger to bookkeeping firms, because of the touchy information that organizations have on customers, and steps must be taken to guarantee that there is adequate IT security set up to secure customers’ information.
Challenge of Automation
As AI becomes further developed, the methodology of the work that accountants and bookkeepers perform will change. It is right to say that in five years’ time, most simple tasks that were frequently left to junior bookkeepers, like data entry, may turn out to be completely automated by accounting software.
There will probably consistently be a requirement for a certified accountant to investigate a client’s tax file or records, especially when an issue emerges that is different. Accountants are moving towards advisory roles.
For Irish Accounting SMEs, recruiting, preparing and keeping great employees can be a tough exercise. Frequently when they hire, the most brilliant, generally qualified and most determined colleagues don’t stay after some time as they’re enticed away by big contenders. With Brexit approaching, these firms may well lose more staff who presently need work licenses to remain.
Accountants have confronted numerous difficulties in recent years. Taking care of a small organization can be very tiresome and directors will in general have an enormous number of duties to deal with. With the rise in overhead costs, it has become more troublesome for these small firms to retain in the market.
Outbooks is a leading accounting outsourcing company in Ireland that helps you in saving 60% of your overhead expenses. You can effortlessly provide your work to our certified accountants and expect great returns and accurate results. Get in touch with us at:
+44 (0) 330 057 8597
Also read: How To Find A Good Certified Bookkeeper In Ireland?

domain: economics


Looks like Garrett Wade is OOS til January 15, 2018. That's a long time!
Yes, springless. No excuses. Interesting Japanese cultural history. Made the same way for a long, long time. Not intended as a tactical or tree chopping wood splitting blade. lol
Note: as a tradesman...if this was all you had, all the government allowed...and the forging tradition came out of sword making...and it was made from crazy sharp super quality steel...you would embrace it.


text:
A damage survey confirms that an EF-0 landspout tornado occurred on the east side of Dumas during the late afternoon this past Monday. Big thanks to everyone who sent us pictures and videos of the event, including Moore County Emergency Management. #phwx #txwx
Frequently undershooting his predicted-TD total despite high volume, DJ Moore could see his fantasy potential come to fruition in 2022. @ZK_FFB analyzes positive and negative regression possibilities:
There are stolen bases and then there's whatever the hell Dylan Moore just did.
"Monopolists who raise prices on decades-old drugs are not contributing to innovation," Avik Roy and Gregg Girvan write in a guest opinion. "They’re contributing to Medicare’s insolvency."
This is Melanie Moore. From Georgia. The mother of a third-grader and a fourth-grader. Please watch…
People need to understand how huge this is. Maya Moore is one of the most decorated basketball players of all time and she halted her career IN HER PRIME to right an injustice. This is just amazing.
Innocent until proven guilty is for criminal convictions, not elections. I believe Leigh Corfman. Her account is too serious to ignore. Moore is unfit for office and should step aside.
Phillies statement on the sudden & tragic passing of Roy Halladay:


Botswana was once again raked over hot coals for its human rights record during the commemoration of the anniversary of the adoption of the declaration of human rights by the United Nations General Assembly on 10th Friday December, 2009 this past week. Botswana could not escape scrutiny of its own showing in relation to the manner of dealing with several human rights related issues.
Botswana Network of Ethics and Law on HIV and AIDS (BONELA) was the first to join the international community in recognizing and celebrating this day.
Uyapo Ndadi, Acting Director, lamented that although Botswana continues to enjoy international accolades for having the best HIV and AIDS strategies and interventions, a lot more still needs to be done.
Ndadi pointed out that Government still has preferential treatment for citizens and non-citizens.
“Moreover, even inmates, a majority of whom are citizens, continue to be denied treatment on the basis that the authorities do not recognize same sex relationships, and refugees cannot get free access to treatment,” said the Human rights attorney.
He said in so doing, Government is subjecting those affected a treatment that is not only degrading but is also inhuman and amounts to torture. In this context, BONELA cited his President Ian Khama’s remarks at the recent World AIDS day in Kasane, when he highlighted the need to get rid of discriminatory laws, policies and practices.
“The law that provides for this discriminatory treatment of non-citizens is one such piece that qualifies removal as per the President’s statement, and urgently so,” posited Ndadi.
On another plane, it has been described as regrettable that Botswana is one of the few countries in the region that have no law protecting job applicants and employees who live with HIV in the workplace. As a result, workers suffer the indignity of losing jobs because of their HIV status.
Government is also counted as a perpetrator for infringing on non ÔÇô citizen’s right to privacy by testing expatriate job applicants.
The UN secretary general, Ban Ki-Moon, has called on all countries to remove punitive laws, policies and practices that hamper the HIV/AIDS response.
He said in his speech, on the occasion of the Human Rights Day, “In many countries, legal frameworks institutionalize discrimination against groups most at risk.” The UN Chief added that, this is despite the fact that discrimination against sex workers, drug users and men who have sex with men only fuels the epidemic and prevents cost-effective interventions.”
It is generally expected that Government will pay heed to Moon’s message.
That is especially so given the recent outcry about extra-judicial killings by members of the security services, which have largely been attributed to the absence of an independent human rights oversight machinery to track and ensure accountability for violations taking place in our country.
“Some of these would include, killings by state actors under circumstances not sanctioned by the constitution, wanton and unlawful arrests, unchallengeable deportations, abuse of young people and women in the name of culture and tradition, as well as severe and unconstitutional beatings,” concluded BONELA’s Acting Director.
This amounted to a call, according to Ndadi, on the government of Botswana to guarantee and protect socio-economic and cultural rights such as the right to education and the right to health. We need to shine the light of Human rights in all that we do.


From April 24th to 29th, 2018, CMA CGM Group will be present again to the SIAM tradeshow. This 13th edition under the High Patronage of His Majesty the King Mohammed VI of Morocco, pools all stakeholders of fruits and vegetables, inshore and offshore fisheries sectors in Morocco.
CMA CGM Mobile App: new design, new features
Track your container shipments, learn about vessel and voyage schedules, get routing information, and read the latest CMA CGM news on this revamped app available in five languages. Download the app
Regular CMA CGM news provide the key information you need to keep up to date on important events involving the Group and the industry.Subscribe to Newsletter
News nGo to RSS feed
This year, from May 1st to May 3rd, CMA CGM Group will take part for the 4th time to this UK and Ireland’s premier freight transport, logistics and supply chain management event.
CMA CGM will be part again of this key event which will gather the major buyers, suppliers, industries and carriers specialized in seafood.
For the 1st time, CMA CGM will be part of Batimatec tradeshow, dedicated to building industry professionals.
From February 7th to 9th 2018, CMA CGM Group and its subsidiaries MacAndrews and APL will be part of the 26th edition of this global event dedicated to the transport and the industry of fruit sector.
On February 6th and 7th 2018, CMA CGM Group will participate to the Breakbulk Middle East tradeshow in Abu Dhabi, major event dedicated to special projects and Breakbulk cargoes.
From February 25th to 28th, 2018, the CMA CGM Group will be part of this conference and tradeshow, focused on Retailers and sales industry in the United States


text:
In the past eight years, more than a dozen new drugs have been approved to treat Parkinson’s disease symptoms, but the brain disease, predominately affecting those over age 60, still cannot be slowed or cured.
To help millions of older adults, a closer look at the fundamental biology of Parkinson’s disease is taking place, said Colin Duckett, PhD, vice dean of basic science at Duke University School of Medicine who led a discussion with premier researchers at the March 30 Dean’s Distinguished Research Series.
The Duke Center for Neurodegeneration and Neurotherapeutics’ Andrew West, PhD, professor of pharmacology and cancer biology, sees hope in interpreting genetic risks for neuroprotection targets, including the LRRK2 protein kinase, while Caglu Eroglu, PhD, professor of cell biology at Duke, is exploring the underlying dysfunction in brain circuitry that occurs before health diminishes.
While most causes of Parkinson’s disease which can lead to motor defects, tremors, and cognitive decline, are unknown, some cases of the disease are genetic, caused by an inherited mutation in LRRK2.
Experiments underway in the Eroglu lab examine the potential for LRRK2 to alter the work of star-shaped cells called astrocytes that govern connections in the brain. Through mouse models, her team has discovered clues that astrocyte dysfunction drives Parkinson’s progression.
“I would argue that (Parkinson’s) is not a disease of only the aged brain, but is caused by a derailment of circuit formation,” said Eroglu, who is also Howard Hughes Medical Institute investigator.
She views astrocytes as a cellular target in treating Parkinson’s because of their role in neuroplasticity, the ability to build new neural networks – a process that is efficient in youth, but less efficient as the brain ages.
“Even though a disease may be caused by a single genetic mutation that still makes it a very complex disease,” Eroglu said. “Understanding the disease holistically is going to be important.”
West meanwhile is among those developing biomarkers and small molecule inhibitors to address LRRK2-linked Parkinson’s disease.
He has been on the forefront of investigating LRRK2, one of the most common genetic drivers of Parkinson’s. This basic science research effort has led to recent clinical trials testing a small molecule inhibitor to block the activity of LRRK2, which is carried by about 10% of those with familial Parkinson’s disease and 1-2% of sporadic (typical) late-onset Parkinson’s disease.
At Duke, West’s lab has expanded its research into the diversity of disease origins, looking for links in gut exposures in the gastrointestinal tract and other exposures that may be risks for disease.
The Research Series showcases groundbreaking research from the basic, clinical, and translational sciences. Formerly Research Week, the reimagined series concludes with faculty lectures presented 4-5 p.m. April 20 by Kimberly Johnson, MD, and Lisa McElroy, MD, MS.


text:
Lyle Pearce Lovett is an American singer, songwriter, actor and record producer. Active since 1980, he has recorded 13 albums and released 25 singles to date, including his highest entry, the number 10 chart hit on the U.S. Billboard Hot Country Songs chart, “Cowboy Man”. Wikipedia
You Might also like
Anders Osborne has earned hordes of new fans. He has toured virtually non-stop, either with his own band, as a solo artist, or as a guest with his countless musical admirers, including Toots and The Maytals, Stanton Moore, Derek Trucks, Warren Haynes, Keb Mo, The Grateful Dead’s Phil Lesh, Jackie Greene and Karl Denson’s Tiny Universe. He’s produced and played on critically acclaimed albums by Tab Benoit, Johnny Sansone and Mike Zito.
Since his recording debut in 1989, Osborne has written virtually all of his own material and contributed memorable songs to a wide variety of artists. Two tunes co-written by Osborne appear on Keb Mo’s Grammy-winning 1999 release Slow Down. Country superstar Tim McGraw scored a #1 hit with Anders’ song Watch The Wind Blow By. Osborne’s compositions have been covered by artists as diverse as Brad Paisley, Tab Benoit, Jonny Lang, Edwin McCain, Sam Bush, Trombone Shorty and Aaron Neville and Kim Carnes. His songs have appeared in multiple feature films. He can also be seen performing in an episode of HBO’s New Orleans-based drama, Treme.Post Views: 557
He may be one of the most lauded artists in the contemporary blues arena today, and rightfully so, but for Mike Zito, the thing that counts the most is maintaining his honesty, authenticity and integrity. Those are the qualities that have steered Zito’s career since the beginning and continue to define every effort he’s offered since.
“I have nothing to hide; it seems my honesty is what people relate to most,” he once told Vintage Guitar magazine. “Anders (Osborne) told me early on, ‘If you don’t believe what you’re singing, you’ll never be a good singer.’ I try not to write fluff; I try to make every word count.”
That point became convincingly clear with his last record 2018’s First Class Life, a collection of songs that detailed his journey from addiction to sobriety and the subsequent success he achieved through his award-winning body of work. A multiple award winner and nominee, Zito has built his career on an ability to tap into tradition while maintaining contemporary credence all at the same time.Post Views: 416
Josh Ritter is an American singer, songwriter, musician, and author who performs and records with the Royal City Band. Ritter is known for his distinctive Americana style and narrative lyrics. In 2006 he was named one of the “100 Greatest Living Songwriters” by Paste magazine. WikipediaPost Views: 467

domain: entertainment


Utopia Bedding Brushed Microfiber Twin Comforter Set, 2-Piece
Last updated: August 4, 2023
This twin comforter set is built to last using durable materials and construction. It includes a comforter and a matching pillow sham. Cleaning is easy as it’s washer and dryer safe.
We looked at the top Twin Comforter Sets and dug through the reviews from some of the most popular review sites. Through this analysis, we've determined the best Twin Comforter Set you should buy.
Key Takeaway: This comforter is filled with a long-lasting 3D hollow siliconized filling.
In our analysis, the Utopia Bedding Utopia Bedding Brushed Microfiber Twin Comforter Set, 2-Piece placed 3rd when we looked at the top 9 products in the category. For the full ranking, see below.
From The Manufacturer
COMFORTER SET – Down alternative Twin/Twin XL size comforter measuring 64 inches x 88 inches with single pillow sham measuring 20 inches x 26 inches with 2 inches flange; constructed using techniques that include better stitching and stronger weaving. BRUSHED MICROFIBER – The brushed microfiber fabric is 100 percent polyester which provides an extremely soft and comfortable feel. DURABLE – Solid pattern comforter is highly durable with a high tensile strength, making it strong and less likely to rip or tear; it is filled with 3D hollow siliconized filling. GREAT ITEM TO GIFT – Great gift idea for all your loved ones on special occasions; surprise your friends and family with this fashionable comforter set. CARE INSTRUCTIONS – Machine wash in cold water on gentle cycle, and simply sun-dry or tumble dry on a low heat setting; use only non-chlorine bleach when needed.


|Iris:||8-16Vdc @ 30mA, 0.4V to 1.0V (Peak to Peak)|
|Zoom/Focus:||6-12Vdc @ 60mA (Optional 3 and 6 Volt gear motors on some lenses)|
|AI PCB:||3.0Vdc @ 21mA|
|Position:||Potentiometers at Zoom & Focus|
|Iris Control:||Auto or (Optional) Manual|
|Control:||Analog (standard) or RS-232/422 (Optional via DIS-III Control PCB & GUI)|
|DIS-III:||Zoom Lens digital control system including PCB and GUI, enhanced with Ethernet, VISCA, and PELCO capability.|
|BCD:||Boresight retention adjustment mechanism, improves the inherent boresight retention of all Graflex zoom lenses.|
|ZHS-II:||Complete turn-key instrument heating kit. May be applied to any instrument, device, sensor, lens and includes up to three miniature heating pads, a thermostat, and a control PCB. Thermostat may be pre-set at factory or via the Thermostat Calibration PCB (includes GUI).|
The Graflex family of zoom lenses are built to withstand, at a minimum, the environmental specifications found below. Several of our zoom lenses will withstand more severe environmental applications, contact the factory for full details.
Operating Temperature: The zoom lens will operate after having been exposed and thermally stabilized to any temperature within the range of -30° C and +70°C.
Storage/Transit Temperature: The zoom lens will not be damaged after having been exposed and thermally stabilized to any temperature within the range of -40° C and +75°C.
Shock: The zoom lens will not be damaged while subjected to three shocks of 10 g for 11msec saw tooth on each axis, in both directions (18 pulses total)
Vibration: The zoom lens will operate and not suffer damage when subjected to axial vibration (not angular) of 0.1gRMS within the frequency range of 10 – 150 Hz.
Altitude: The zoom lens shall be fully operational within the altitudes of -1200 feet below sea level to 40000 feet above sea level.


text:
The negotiations between Iran and six world powers, including the United States, on how to revive the Joint Comprehensive Plan of Action (JCPOA), more commonly referred to as the Iran nuclear deal, have now dragged on for close to a year and a half. As these negotiations seem to be reaching a natural conclusion, the facilitator of the talks, the European Union’s External Action Service (EEAS) and its director, Josep Borrell, issued what they referred to as a final text document that the parties can either agree to or not. That sets a scenario in which the negotiations either finally succeed or are rejected. It seems more likely now that Iran will make its acceptance of the text contingent on some changes.
Some progress has been made in recent months in moving the sides closer together but that has primarily involved Iran backing away from several demands. These included the demand for an “objective guarantee” that the United States will not abandon the agreement again and the Trump administration’s decision to place the Islamic Revolutionary Guard Corps (IRGC) on the State Department’s list of foreign terrorist organizations (FTO) be reversed. Both were rejected by Washington. A compromise offer on the latter issue—that the IRGC stay on the FTO list but that several of its key economic organs be delisted—was also rejected. As the IRGC sanctions are not specifically “nuclear-related,” they are not slated to be lifted as part of a deal to revive the nuclear agreement.
Over the last week, as the parties consider Borrell’s document in their respective capitals, two major reports by Laurence Norman in the Wall Street Journal and Matthew Karnitschnig in Politico have argued that Washington has been far more flexible than previously expected. The two reports assert that Borrell’s text includes key concessions to Iran on two significant issues: the matter of the IRGC and Iran’s demand that a probe into its past nuclear activity is limited or eliminated. Iran sees this probe as a politicized effort by Western geopolitical adversaries to impose greater scrutiny upon it and extract concessions in the future.
The IRGC Issue
Karnitschnig’s report contends that part of the text provided by Borrell suggests that “Joe Biden’s administration is prepared to make greater concessions than expected to secure a deal — especially by reducing pressure on the Islamic Revolutionary Guard Corps.” The actual passage in Borrell’s text, according to Politico, states as follows:
Non-U.S. persons doing business with Iranian persons that are not on the [U.S. sanctions list] will not be exposed to sanctions merely as a result of those Iranian persons engaging in separate transactions involving Iranian persons on the [U.S. sanctions list] (including Iran’s Islamic Revolutionary Guard Corps (IRGC), its officials, or its subsidiaries or affiliates).
The report argues that the text would gut regular compliance standards, sometimes known as KYC or KYCC. It provides quotes from both the Foundation for Defense of Democracies, an anti-Iran pressure group, as well as a European diplomat approving of that interpretation. This reading of the test could, in theory, even allow foreign firms to do business with IRGC-affiliated institutions by using non-sanctioned Iranian entities as middlemen.
But this is based on a flawed understanding of how America’s secondary (extraterritorial) sanctions function. As is currently the case today, foreign firms are responsible for scrutinizing Iranian partners to make sure that they are not, intentionally or unintentionally, conducting transactions with a sanctioned entity through a non-sanctioned entity. They do not, however, have the obligation to inspect that non-sanctioned Iranian partner’s entire business operation to make sure no unrelated business transactions are taking place with a sanctioned entity. Essentially, the mentioned section in Borrell’s text does not create a new loophole or change the enforcement of U.S. sanctions in any material way.
The report drew criticism from various sanctions scholars and even former Office of Foreign Asset Control officials. In a statement to Politico, Washington’s chief negotiator Rob Malley rejected the claims made stating that “To be clear: We have not engaged in any negotiation about changing due diligence, know-your-customer, or other U.S. sanctions compliance standards for sanctions that would remain under a mutual return to full [nuclear deal] implementation. Any report to the contrary is flat out wrong.”
The IAEA Inquiry
Laurence Norman’s Wall Street Journal report, published the previous day, argued that Borrell’s text provides “significant concessions” to Iran by linking the agreement’s reimplementation to Iran’s cooperation with the IAEA and willingness to answer questions about its nuclear weaponization efforts prior to 2003. Iran and the IAEA already agreed on a roadmap to provide clarifications on these issues in March, but the IAEA has since said that it is unsatisfied with Iran’s responses.
Norman’s report argues that this constitutes a concession to Iran because the IAEA will be placed under enormous pressure to approve whatever cooperation Iran provides in order not to block the reimplementation process. Karnitschnig’s Politico report also echoed this interpretation. The assumption that the IAEA, especially under Director General Raphael Grossi, would be pressured to sign off requires substantiation that is not provided.
Rather than jubilance, Norman’s report was initially met with alarm in many Iranian policy circles. The language described in the report was reminiscent of the JCPOA’s Article 14, which, many observers believe, directly links the IAEA’s approval of Iranian cooperation regarding an inquiry to whether Iran receives sanctions relief. That provision effectively gave the IAEA’s then-director general Yukiyo Amano a veto over the agreement’s implementation. Article 14 reads as follows:
14. Iran will fully implement the “Roadmap for Clarification of Past and Present Outstanding Issues” agreed with the IAEA, containing arrangements to address past and present issues of concern relating to its nuclear programme as raised in the annex to the IAEA report of 8 November 2011 (GOV/2011/65). Full implementation of activities undertaken under the Roadmap by Iran will be completed by 15 October 2015, and subsequently the Director General will provide by 15 December 2015 the final assessment on the resolution of all past and present outstanding issues to the Board of Governors, and the E3+3, in their capacity as members of the Board of Governors, will submit a resolution to the Board of Governors for taking necessary action, with a view to closing the issue, without prejudice to the competence of the Board of Governors.” (Emphasis added)
It is worth mentioning that while Amano, the previous IAEA director, was seen with some suspicion in Tehran, the view toward the current director is far worse. Amano was viewed as a technocrat who was far more accommodating to Western, especially American, desires than his predecessors. The moderate administration of Iranian president Hasan Rouhani acknowledged many of their concerns but still encouraged cooperation. Director Grossi, however, is seen especially by Iran’s ruling conservative factions as a Western political figure whose election was championed by the United States over Iranian opposition. Iran may still cooperate with the IAEA but giving Grossi veto authority over Iranian sanctions relief would not be acceptable. From Tehran’s perspective, if such a section was to appear in Borrell’s text, it would not be an opportunity for Iran to hold the process “hostage,” as Karnitschnig contended, but for the West to do so.
These concerns were somewhat allayed when Norman posted the exact text of the section in Borrell’s text now on social media. That text reads as follows:
The [five countries negotiating with Iran] and the United States take note of Iran’s intent that the safeguards issues referred to in the separate statement of the [five countries negotiating with Iran] and the United States will be duly addressed by Re-implementation Day. They affirm that they expect that Iran and the IAEA will hold further technical meetings and that Iran will answer the questions regarding those issues with a view to clarifying them. They further affirm that when the Director General reports his conclusion to the Board of Governors and confirms that those issues have been duly addressed, the [five countries negotiating with Iran] and the United States, in their capacity as members of the IAEA Board of Governors, will submit a resolution to a regular or extraordinary meeting of the Board of Governors removing the need for the Board’s consideration of these issues and noting that the request contained in the resolution of 8 June 2022 for the Director General to report on those issues is no longer necessary.” (Emphasis added)
The key difference between the two texts is that while Article 14 imposed an obligation on Iran to acquire the IAEA’s approval before December 15, 2015—meaning the day the IAEA was to affirm Iran’s compliance with nuclear commitments and the United States was to suspend sanctions in accordance with its obligation—the language in Borrell’s text only requires Iran to respond to the IAEA’s questions by “re-implementation day.” It simply “takes note” of a parallel but unrelated process without intertwining the two. If Grossi does not approve of Iran’s cooperation, therefore, the reimplementation process will not be impeded. It may only mean that the world powers negotiating with Iran may not seek to terminate the IAEA inquiry.

domain: politics