Strategic Information System Planning Essay Example for Free

Strategic Information System Planning Essay Strategic Information System Planning is imperative in business planning because firms cannot become competitive in both the short term and the long term periods without them. Tamir, Seev, Moshe, and Chanan (2010, p. 18) writes that in management of a firm, Strategic Information System Planning (SISP) is imperative and is the roadmap to ensuring that Information Technology ‘activities are congruent with those of the rest of the organization and its evolving needs’. The authors define Strategic Information System Planning as a way of strategic thinking through which an organization establishes the most enviable Information System platform to employ and put into effect long-term Information Technology activities and policies (Tamir et, al. p 18). Therefore, Sabherwal and Chau (2003, p. 12) concurs with Tamir et, al. by referring to SISP as a means through which a firm can assure its Information Technology functions are congruent to the firm’s emerging strategies and needs at the present and the future. The author writes that it is the increasing popularity of IT in the late 20the century and the need for enterprises to control their IT framework that has made SISP to become a critical tool in management. According to Sabherwal et. al. , in order for SISP to succeed, the firm must align with business planning. Henry, Albert, and Cidambi (2003, pp. 202) in their article writes that SISP has in the recent pat become a tool of concern to almost all Information systems and business executives and the degree to which it is applied in management affects the business considerably. In his research study, the author focused on the effectiveness and comprehensiveness of the planning phases applied in SISP. He defines SISP as the means through which a firm establishes an assortment of computer-based functions to facilitate the firm accomplish the set goals and objectives. Furthermore he says that SISP is an elaborate and multifaceted cluster of definite interconnected activities or tasks. In the same regard, Fredrickson and Mitchell (1984, pp. 05) notes that SISP as comprehensive IT mechanism that a firm incorporates into its management strategies and in a precise manner he has referred to SISP as the degree to which a firm endeavors to be inclusive and exhaustive in formulating and incorporating IT-based policies in its strategic decisions. Subsequently, the authors have continued to say that SISP as a form of planning is subject to less or more comprehensiveness and this is normally exemplified in evaluations of vital SISP characteristics that comprises of involvement of both the management and users as well as the application of IS resources and planning. Doherty, Marples, and Suhaimi (1999, pp. 270) have referred to SISP as the application of the current and continuing activities that facilitates an organization formulate prioritized policies in regard to IS advancement. Therefore, functions are selected for their grouping to set business objectives as well as their ability to produce considerable impact on a firm’s competitive positioning. Subsequently, XXX writes that SISP encompasses looking for applications that will impact highly on the organization and place it in a more competitive market advantage compared to other competitors. Hence, while incorporating a range of works from other authors, Doherty et. al defines SISP as ‘†¦. process of identifying a portfolio of computer-based applications†¦. ’ (1999, p. 263). Henry and Albert (2006, pp. 482) in their article notes that the continuing uncertainty brought about by advancements in Information Technology has made comprehensive planning process to become a vital tool. Besides, he writes that SISP facilitates firms to execute calculated business planning which in his view is a learning process. The author seems in his work has cited Doherty et. al (1999) and Henry et. l. (2003) and agrees with their definition of SISP. Additionally, he says that SISP can be referred to as the procedures of partly ordered steps geared towards achieving set objectives. Quoting Mentaz, he says that SISP entails a set of particular tasks and phases requiring substantial management coordination. Kunnathur and Zhengzhong (2001, p. 424) while focusing on the success of Information Systems Planning in public institutions in China notes that SISP is a cluster of resource intense functions with the probability of reaping gains from the business planning process. Thus, it facilitates firms to restructure internal processes and achieve competitive advantage. Finally, Segars and Grover (1998, p. 140) in their work have defined SISP with respect to its key success instruments which include alignment, cooperation, analysis, and improved planning capabilities. They have argued that these factors help to incorporate IT in formulating management strategies. SWOT Analysis SWOT analysis is and continues to be a critical factor in strategic planning process in every business strategic planning as it establishes the ‘strengths, weaknesses, opportunities and threats’ that it faces. In particular organizations that are embracing the advancements of Information Technology, such as Australia’s Perisher Blue, have to incorporate SWOT analysis. First, the company has acknowledged in its strategic vision for IT role that for it to considerably increase service delivery, it has to computerize all its systems. This will come in handy at improving accessibility of customers ten-fold. Considering its previous experiences, automation of systems has to be done corresponding to large influx of customers. This forms the basis for the formulation and integration of strategic plan by the company and carrying out of a SWOT analysis. Its strategic plan is spread over a period of 10-15 years in ensuring a robust business growth. Perisher Blue has to initially assess its internal environment which in other words represents the prevailing strengths and weaknesses. The strengths of Perisher Blue vary according to various aspects and in the context of its reference. First the company is strategically located on the Australian Snow Mountains –a tourist destination of interest- with exclusive possession of Perisher Valley, Smiggin Holes, Blue Cow, and Guthega. Thus, it is well positioned in the market or else it has a sizeable market share in terms of geography. The only input required is to develop this market by linking all the four tour sites and coming-up with different packages to cater for a wide range of customers. The latter can be argued to be strength in that there are many types of visitors to the resort ranging from alpine skiers, snowboarders, cross country skiers, snow players, and holiday makers. Although the company in a very lucrative business, it faces a number of weaknesses. First it has failed from the past experience to link up resorts in a manner that there is coherence and uniformity in service delivery. For the company to overcome this it needs to develop a proper infrastructure in terms of transport –lifts- and communication by computerizing its systems -such that delay-time in clearing visitors is reduced. Centralizing the overall management while still maintaining the autonomy of individual resorts will improve efficiency. The company also fails at the moment in provisioning for other supportive services for instance toilets, mountain restaurants, and proper management of the environment within the resorts. Conversely, there exists lucrative business opportunities for the company in the future but to exploit them, it has top formulate proper strategic plan and implement it to the maximum. First, the company is in a market position and geographically located to enjoy massive in number of visitors to the resort at all seasons and in particular the winter season. Besides, it is in winter that all types of visitors as previously stated that flocks the resort. To maximize such opportunity will require employment of robust, fast, and accessible IT framework to improve efficiency. This has to parallel to construction and/or provision of additional facilities or services to the customers that conform top modern technology. Besides, proper marketing and advertising of its packaged products will come in handy at increasing the company’s market base. Majority of these recommendations are intertwined because the implementation of strategy will have a direct impact on the other which is beneficial. To improve the management of the resorts and service delivery, contacting independent managements for every resort as well as outsourcing for provision of some services may be necessary. For instance, the services may include catering, accommodation, installation and maintenance of a computerized system. The last item in the SWOT analysis for Perisher Blue would entail establishing probable threats that it may face in the future. Such threats may be posed by its competitors, climatic change, advancements in technology, and or management of the entire company. If the company automates or computerizes the system used in service delivery, it then means that it has to keep pace with technological advancements in updating the system regularly. Besides, this calls hiring trained personnel hence incurring financial costs. Besides, the company becomes pre-disposed to system failures especially in high seasons. Another threat comes about as a result of contracting independent resort managements. The company will not be the overall authority and in case of mismanagement, financial losses will impact heavily. Besides, expansion in terms of services or facilities provisioned means a greater responsibility to the management and thus it may not be capable of rendering quality services anymore.

History as the Key to Unlock the Future in Omeros:Philoctete’s Healing, Achille’s Completion, and the Narrator’s Inspiration :: Omeros

History as the Key to Unlock the Future in Omeros:Philoctete’s Healing, Achille’s Completion, and the Narrator’s Inspiration â€Å"Time is the metre, memory the only plot† (129) Derek Walcott forced the literary world to disagree with him when he denied that Omeros was an epic. Some critics suggest that, like his narrator, Walcott is not sure where his work belongs. Others suggest that Walcott denies its obvious genre in order to avoid being categorized. Regardless, Derek Walcott repeatedly says that the purpose of his writing is to wrestle with the duality within himself and that of the Caribbean islands, specifically St. Lucia. Despite occasionally downplaying the significance of any existence, Walcott utilizes a history/ time motif to explore history’s importance in forging an identity and the future (Bloom 135). Set in St. Lucia, Walcott’s Omeros reveals an island possessing a rich past. St. Lucia, a former colony, has a history of ‘pagan’ religion and tradition, a different language, and an economic background based namely on fishing. Locals must try to reconcile their heritage prior to colonization, the influences of colonization, and how to create a new culture from the ashes of the others (Hogan 17). Through most of, if not the entire epic, the island is related to a woman. At times the references are general and at times they refer specifically to Helen. These references take many forms including a nurturing nature and physical attributes. The significance of relating the island to a woman lies in a somewhat matriarchal past where women would hold the secrets to healing and have a close link to the intrinsic nature of the island. This is in contrast to the men, who are all in search of something, and while closely linked with the island, they shy away from tradition – cutting down trees, turning from the old gods, focusing on tourism and money. Characters like Philoctete and Achille try to reconcile their knowledge of the old traditions with the new island, where tourism becomes a staple, as does the Christian religion. Others, including the Narrator, search for a place to belong. In the opening of the epic poem, Philoctete recounts to tourists the chopping down of a sacred grove of trees for canoes, replacing the old gods and values with a new God and varying values. This replacement, or at least shift, of the old with/ to the new runs throughout the epic following most, if not all, characters, each possessing a wound, which only heals upon some sort of reconciliation.

Balance Sheet and Accounting Standards

ANSWER SHEET STUDENT’S SURNAME   OTHER NAMES   STUDENT NUMBER   TUTORIAL DAY & TIME TUTOR’S FULL NAME   Test 1 – Version 2 Session 2, 2012 Course Code: ACCG 224 Course Name: INTERMEDIATE FINANCIAL ACCOUNTING Time allowed: 55 minutes plus 5 minutes reading time Total No. of questions: Three Questions Instructions 1. You must answer ALL questions in the test booklet. No separate booklet will be provided to answer the questions. . This is a closed-book test. You are not allowed to refer to any text material for the test. 3. Show all workings. Handwriting must be legible. 4. Non-programmable and non-text retrieval calculators may be used, but dictionaries are not to be used. Question No. Marks 1 /15 2 /15 3 /10 Total /40 Question 1 – Multiple Choice (15 marks) (Please circle the correct answer) 1. The main functions of the Financial Reporting Council include: I. II. III. IV. V. a. b. * c. d. overseeing the process for the setting of accounting standard s of the AASB. determining the AASB’s broad strategic direction. onitoring and reviewing the level of funding for the AASB. directing the AASB in relation to the development or making of a particular standard. the power to veto a standard recommended by the AASB. I, II, III and V only I, II, and III only I, II, IV and V only II, III, IV and V only 2. The role of the Australian Securities and Investments Commission is to: I. II. III. IV. a. b. c. * d. 3. I, II, III and IV I, III and IV only I, II and IV only II, and III only Regulatory capture is said to occur in which of the following situations? a. b. c. d. * 4. Enforce and administer the Corporations Act.Inform the public about Australian companies, financial markets and financial professionals who deal and advise in financial instruments. Issue accounting standards. Improve the performance of the financial system. When the regulated entities ensure non-performance by the regulating body When the regulated entities co-opt t he regulators into a mutually shared perspective When the regulated entities control the regulations and the regulatory body All of the above Which of these theories could explain a move towards government control of accounting standards setting in Australia? a. b. . d. * 5. Public interest theory Regulatory capture theory Private interest theory All of the above The primary reasons for developing a conceptual framework is: a. * b. c. d. To enable regulators to develop accounting standards that are consistent and logical To provide guidance to accountants in areas where no standard exists To reduce the number of accounting standards needed To assist auditors 2 6. According to the AASBs Conceptual Framework an asset is: a. b. c*. d. 7. A company incurs significant costs in relation to a speculative project that intends to turn rocks into gold.In accordance with the AASBs Conceptual Framework the costs of this project are an: a. * b. c. d. 8. d. it is not necessary to restate the prio r period comparatives; the error may be amended prospectively; it may be deferred and recognised in the subsequent period; a retrospective correction must be made. When changing an accounting policy which of the following has to be applied retrospectively? a. * b. c. d. 11. Relevance, reliability, materiality, consistency, verifiability, understandability Understandability, timeliness, relevance, readability, timeliness, reliability Relevance, faithful representation, comparability, nderstandability, verifiability, timeliness Uniformity, relevance, reliability, consistency, faithful representation Where a fundamental error occurs in the recognition process: a. b. c. d*. 10. expense because there is little probability that future economic benefits will eventuate expense because the recognition criteria for an asset is not satisfied asset because the definition and recognition criteria for assets are satisfied asset because the company will control the future economic benefits. The qu alitative characteristics for financial reporting contained in the Conceptual Framework are: a. b. c. 9. a contingent item depending on another event occurs at some time in the future a future benefits controlled by an entity as the result of a future transaction a future benefit controlled by an entity as the result of past transactions or events an item that has a physical existence and can be converted into cash. a voluntary change to improve the relevance of information presented a change due to the adoption of a new accounting standard a change due to the adoption of a new interpretation all of the above. A company’s workforce went on strike for an indefinite period commencing on 5 August 20X1.The strike was expected to cause severe financial conditions for the company. The financial statements for the year ended 30 June 20X1 were expected to be completed by 7 August 20X1. In accordance with AASB 110 Events after the Reporting Date, the appropriate treatment regarding th e strike is: a. * b. c. d. disclosure as a note to the financial statements, as it is a non-adjusting event; disclosure as a note to the financial statements, as it is an adjusting event; to adjust the financial statements, as it is a non-adjusting event; to adjust the financial statements, as it is an adjusting event. 12. Differences between the carrying amounts of an entity’s net assets determined under accounting standards and accrual accounting, and the tax bases of those net assets determined under the Income Tax Assessment Act, are described as: a. * b. c. d. 13. CTT Limited has an asset which cost $300 and against which depreciation of $100 has accumulated. The accumulated depreciation for tax purposes is $180 and the company tax rate is 30%. The tax base of this asset is: a. * b. c. d. 14. temporary differences permanent differences tax losses the current income tax liability. $120 $220 $80 $20In jurisdictions where the impairment of goodwill is not tax deductible, AA SB 112 Income Taxes: a. * b. c. d. does not permit the application of deferred tax accounting to goodwill allows the recognition of a deferred tax item in relation to goodwill requires that any deferred tax items in relation to goodwill be recognised directly in equity requires that any deferred tax items for goodwill be capitalised in the carrying amount of goodwill. 15. Revaluations under AASB 116 Property, Plant and Equipment apply to: a. b. c. d. * all assets on an individual basis individual current assets only individual non-current assets only ssets on a class-by-class basis. 4 Question 2 – Short Answers (15 marks) Part a. The ASIC Act details that one of the primary accounting standard functions of the Financial Reporting Council (FRC) is to ensure that accounting standards serve the best interests of both the private and public sector. Why is it important that the FRC ensure that the interests of the public sector are met? (3 marks) One of the crucial roles of FRC is to assess the continued relevance and effectiveness of accounting and auditing standards to ensure that accounting standards serve the best interests of both the private and public sector.Relevant accounting standards lead to required and appropriate accounting information disclosure. Accounting information serves an important public policy purpose — namely improving the flow of information to investors in a country’s capital markets. Accounting information helps investors and other stakeholders make sound economic decisions, which will enhance the efficiency of resource allocation and fairness of wealth distribution in the society. With the development of a country’s economy, the social welfare will increase.The public interest means such social welfare. 5 Part b. You have recently graduated with your Bachelor’s degree and have applied for a position with the Australian Accounting Standards Board (AASB) as a technical adviser. At the interview, the Chai rman stresses that they often have difficulties in determining whether the standards they draw up should follow a ‘principles based’ or ‘rules based’ approach. In particular they want to implement standards to overcome creative accounting practices.Knowing that you have recently completed studies in accounting theory and standard setting, explain the Chairman what are the three main differences between the ‘principles based’ approach as opposed to a ‘rules based’ approach to standard setting? (3 marks) Principles Based ? †¢ †¢ IASB follows a principles-based approach to standard setting. Constructed in a broad framework that is not focussed on specific rules under specific circumstances Allows for professional judgement in relation to substance rather than form Advantages of principles-based standards †¢ Principles-based standards are simpler. They supply broad guidelines that can be applied to many situations. †¢ They improve the representational faithfulness of financial statements. †¢ They allow accountants to use their professional judgement. †¢ Evidence suggests that managers are less likely to attempt earnings management. Disadvantages of principles-based standards †¢ Managers may select treatments that do not reflect the underlying economic substance. †¢ The judgement and choice involved in many of the decisions mean that comparability among financial statements may be reduced Rules-based †¢ Currently FASB follows rules-based approach. Constructed in a framework that is focussed on specific rules under specific circumstances. †¢ Misuse in corporate collapses means that FASB is reconsidering if they should move to principles-based standards. Disadvantages of rules-based standards †¢ Rules-based standards can be very complex. †¢ Organisations can structure transactions to circumvent unfavourable reporting. †¢ Standards are likely to be inco mplete or even obsolete by the time they are issued. †¢ Manipulated compliance with rules makes auditing more difficult. †¢ Rules-based standards can be confusing. Part c.Explain what a conceptual framework is and what are the benefits of having a Conceptual Framework for the accounting profession? (4 marks) Definition of a Conceptual Framework ? ‘A coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards’; ? Also, it is an attempt to provide a structured theory of accounting that prescribes practice. ? establishes concepts/ideas that underlie the preparation and presentation of financial reports; ? assists standard setters, preparers, auditors, users and those interested in the work of standard setters How the framework is used for the accounting profession? Explains the concepts/ideas that underlie the preparation and presentation of financial reports for external users – What is the purpose of finan cial reporting? – For whom should financial reports be prepared? – What qualitative characteristics should financial information possess? – What are the elements of financial reporting? – What measurement rules should be employed? It provides guidance to the accountants when there is no specific guidance given in the accounting standards.It also assists the accountants when they cannot understand the application of certain IFRS due to the complexity involved. 7 Part d. Barton Ltd uses tractors as a part of its operating equipment, and it applies the straight-line depreciation method to depreciate these assets. Barton Ltd has just taken over Deakin Ltd, which uses similar tractors in its operations. However, Deakin Ltd has been using diminishing balance method of depreciation for these tractors. The accountant in Barton Ltd is arguing that for both entities the same depreciation method should be used for tractors. Provide arguments for and against this pro posal. 2 marks) Para 50 of AASB 116 notes that depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.. Arguments against the Proposal ? Depreciation is measuring the change in value due to the use of an asset over the period. It is possible that Deakin Ltd has been using the diminishing value as it was going to use the tractor more in the early years of the economic life and hence the choice of the depreciation method is justified. Arguments in Favour ? It is important that there is consistency in the type of the asset and depreciation method applied.Part e. a. Explain the difference between the cost model and revaluation model under measurement subsequent to initial measurement. (3 marks) Cost Model AASB 116 requires that measurement subsequent to initial measurement of assets could be carried at cost less any accumulated: – depreciation; – impairment losses. Revaluation model – As an alternative to the cost model AASB 116 allows the revaluation model to be used for classes of assets. Revaluation is an adjustment of PPE’s carrying amount so that it reflects its current fair value. Measurement basis is fair value (FV).Frequency of revaluations is not specified, but must be performed with sufficient regularity such that the carrying amount of assets is not materially different from their FV. Revaluation performed on a class basis. Accounting performed on an asset-by-asset basis. 8 Question 3 – Practical (10 Marks) Bravo Ltd began operations on 1 July 2011 and has provided the following information: 1. 2. 3. Pre-tax accounting profit for the financial year ended 30 June 2012 is $150 000. The enacted tax rate is 30%. Differences between the 30 June 2012 income statement and tax return are listed below: (a) b) (c) (d) (e) 4. Annual leave expense accrued for financial reporting purposes amounts to $15 000. The employees were not allowed to take annual leave in the first year of operat ion. Depreciation of property, plant and equipment for accounting purposes amounts to $120 000. Depreciation of these assets amounts to $80 000 for the tax return. Entertainment expenses of $6 500 were included in computing pre-tax accounting profit. Tax free government grants of $5 000 were recognised as income. As a small business, Bravo Ltd chose for taxation purposes cash accounting for their sales revenue.Accounts receivable regarding sales show a balance of $20 000 at year-end. There was no need to recognise any allowance for doubtful debts. Taxable profit is expected for the next few years. Required (a) (b) (c) Calculate taxable profit for the financial year ended 30 June 2012. (4 marks) Prepare the journal entry to record income tax expense, deferred tax and income tax payable for the financial year ended 30 June 2012. (4 marks) Draft the income statement beginning with ‘Profit before income tax’. (2 marks) (a) Pre-tax accounting profit $150 000 Permanent differ ences: Entertainment expenseTax-exempt revenue Adjusted accounting profit 6 500 (5 000) 151 500 Originating temporary differences: Annual Leave Provision Accounting expense Tax deductible Excess depreciation expense Accounting expense Tax deductible Excess Revenue Taxable profit (b) $ 15 000 (0 ) 15 000 > DTA 4 500 120 000 (80 000) 40 000 > DTA 12 000 (20 000) > DTL 6,000 $186 500 > Income tax payable 55 950 Income Tax Expense 45 450 Deferred Tax Asset 16 500 Income Tax Payable 55 950 9 Deferred tax liability 6 000 DTA = 4 500 + 12 000 (c) Profit before income tax Income tax expense Profit for the period $150 000 45 450 $104 550 10

The Short Story Yellow Wallpaper - Free Essay Example

Sample details Pages: 3 Words: 939 Downloads: 9 Date added: 2019/05/18 Category Literature Essay Level High school Tags: The Yellow Wallpaper Essay Did you like this example? The short story The Yellow Wallpaper by Charlotte Perkins Gilman is the journal writings of a woman suffering from postpartum depression after the birth of her baby boy. This story is about Gilmans own personal experience of postpartum depression, who was also prescribes bed rest as the fix. She wrote this story in hopes doctors would see that bed rest does not fix the problem but makes the persons mental status worst. Don’t waste time! Our writers will create an original "The Short Story Yellow Wallpaper" essay for you Create order Her journals are of her feelings which in due time breaks her down even more mentally. She is isolated in the big estate with her husband John, who is a physician, with the baby and nanny. Her husband believes she is exaggerating her emotions and says she just needs bed rest and she will pull through this. This story not only focuses on mental illness but also the repression of woman during the nineteenth century by men they are married to. Because her feelings cant be voiced and are ignored this is what makes this story significant to the time period. In the nineteenth century women were the completely dependent on their husbands they have no voice. Women during that time took care of the house and children while the men worked. If the woman has some form of a mental breakdown she would be labeled as being hysterical. She would be prescribed bed rest. The narrator in the story whose husband is a doctor has taken responsibility to care for her. They go to stay in this big estate where she can rest. While she wants the room with the nice roses on the wall and nice view, he picks the room upstairs thats larger but has this hideous yellow wallpaper and bars on the window. Why go up against a well-respected doctor? If a physician of high standing, and ones own husband, assures friends and relatives that there is really nothing the matter with one but temporary nervous depression a slight hysterical tendency what is one to do? (Gillman 526) He doesnt take her opinion in consideration and because he is the man of the house his ruling stands. Not a lot of communication and decision making happen between them in this story especially during this time period since men are the dominant ones. John laughs at me, of course, but one expects that in marriage. (Gilman 526) Its common for men to demean their women and allow no disrespect all. This quote is another example on how she knows that men and women are not equal in the relationship. As the days go on the narrator is in this room by herself staring at this ugly, torn yellow wallpaper. At first the wallpaper seems interesting to stare at. She then begins to cry more and is tired all the time. She asks John to see her friends, but he does not approve that request. She is to stay in the room and rest. She is not allowed to write even though she does. There comes John, and I must put this away, he hates to have me write a word (Gilma 528). He does not want her doing anything until she is better. Writing helps her depression, but she dares not mention that to John knowing that she is going against his way. As weeks go on staring at the wall paper, she starts to see a figure of a woman behind the bars of the wall paper. She believes the woman is her and she needs to get the woman free. From there on she works on freeing the woman. The woman is her. The woman can stand on her own and is independent. Despite the ways that woman is supposed to be like during this time she is the opposite. She wants to break free from the solitary and confinement women suffer during this time period. She believes that if she was able to be free and move around how she would like too and write without peeking over her shoulders all the time that her healing process would be much faster. But she dares not disobey her husband. During this time period I can only imagine how far women would have gotten if they were equal to men. Women during that time were not able to socialize their time was to be spent doing household chores and tending to the children. As time went on women began to protest and attend rallies to voice their opinions. And through those rallies and protest that how women were able to vote and have more choice now when it comes to their life. Today we as woman have been able to run for president, we have roles as CEOs, we own businesses and everything, although we can work towards more but its always a work in progress, but we have come a long way. I can totally agree with her about bed rest cure is not helpful. Me personally when I get stressed and is home with nothing to do, no child its kind of makes me even sadder. It makes me feel lonely and even more stressed because all I can do about the things making me stress. I prefer to be doing stuff, especially talk. I love to talk and get things off my chest. Writing doesnt help me because Im not really a writer and I would critique myself on it and just reading it would make me feel worst also. On the other hand, I do not believe in prescribed medicine for depression. I feel if you take the time and focus on the situation it can be fix with just time.