Free Time Free Essays

There are lots of pleasure grounds all over the world. I think everywhere there are pubs, discoes, clubs, etc. We go out with my friends especially to pubs where we can chat, listen to music, dance and eat something. We will write a custom essay sample on Free Time or any similar topic only for you Order Now But the garden parties are more friendlier and cheaper. We usually organize barbecues with children, this time they can play and run in the garden. I usually go to a wellness-weekend with my husband once a year in winter because we work a lot all of the year. There are some well-known spas in Hungary, for example, Hà ©và ­z and Hajdà ºszoboszlà ³, and many people, including foreigners, go there. A hobby is an activity that you like doing and do quite often. Hobbies are a form of recreation. If you have a hobby, it’s easier to regain energy after a hard day’s work. Depending on the type of the hobby, you can also make friends. Unfortunately many Hungarians spend their free time at home watching TV. But there are some who do some physical activities regularly, like swimming, aerobics or hiking. Nowadays many young people spend much of their time playing computer games either at home or in internet cafes. I think men and women usually have different kinds of hobbies, for example, very few women go fishing and they are not so interested in extreme sports, either. On the other hand, men generally aren’t interested in needlework or pottery. In my opinion both men and women do gardening but they tend to do different jobs in the garden. Women like dealing with flowers, they weed the flowerbeds, plant new varieties and they design the whole garden. Men usually prune the trees, trim the hedges and mow the lawn. Collecting stamps, coins, autographs, phone cards, beer mats or napkins, model building, doing needlework or woodwork, pottery, basketry, playing an instrument and dancing are indoor hobbies, while hiking, mountaineering, caving, sailing, fishing, canoeing and bird-watching are outdoor hobbies. My sister’s hobbies are collecting phone cards and diary writing. I like reading about feng-shui and I like to be an Avon consultant. I used to play handball for years, nowadays I only watch handball games on TV. As far as I know, the English like playing golf and cricket, and there are quite a few soccer fans among them. They often mow the lawn and wash their cars at weekends, while some British people go to horse races to bet or just to watch the race. Some Americans go to baseball and basketball games regularly to support their teams. But there are others who prefer staying at home and watching these games on TV while eating snacks. I think Hungarian people collect the same things that people like collecting all over the world, mostly stamps and coins. If we considered a sport that many people pursue popular, the most popular sport in Hungary are football, handball, hiking and aerobics. If a popular sport means a sport that many people watch, besides football and handball, the most popular sports are Formula 1 racing, water polo and boxing. How to cite Free Time, Papers

Contemporary Accounting TFV Concept

Question: Discuss about the Contemporary Accountingfor TFV Concept. Answer: Introduction Nowadays, the true fair view is an important accounting standard. The word accounting standard enhances the importance of the TFV concept automatically. The main reason behind it is that accounting standards are major part of the corporate reporting frameworks; and such frameworks are completely followed by the Companies acts or laws. Along with this, the TFV concept does not have any statutory definition; but it has its own importance in IFRS (International Financial Reporting Standards) and UK GAAP (Generally Accepted Accounting Principles). These international accounting standards make the true fair view legal as well as reliable. Moreover, the concept of TFV has authoritative statements that are written by British Judges named as Lord Hoffmann and Dame Mary Arden. In view of that, it has become a central part of the accounting, financial and auditing practices of the business organizations. In addition to this, in this research paper, a literature review is conducted to explain the history as well as historical purpose of the true fair view. Additionally, the literature review would also be beneficial to portray the extent to which the regulatory environment for financial reporting of Australia supports the true fair view. Literature Review History As Well As Historical Purpose of the True Fair View (TFV) In the views of Nobes Parker (1991), the concept of TFV does not have any legal meaning and definition. But, it has legal opinions and judgments as well. Along with this, the authors further state that the true fair view is a conception that we all hold in common, and therefore, it is not a subject for debate to people. Moreover, the origin and history of the true fair view is still a matter of discussion. The main reason behind it is that, there is an absence of specific acts or laws those may portray the origin as well as history of the TFV concept in a clear way. On the other hand, according to the FRC (Financial Reporting Council), the true fair view originated from the legal opinions authoritative statements of the British Judges Lord Hoffmann and Dame Mary Arden. They put their opinions regarding the TFV concept in 1983 and 1984(Nobes Parker, 1991). As a consequence, it can be considered as an important accounting standard that plays a critical role to improve the accurac y of the financial and audit reports of the business organizations. In addition to this, Chambers Wolnize (1991) state that, the TFV concept was originated earlier in eighteenth century. According to the authors, the origin of the TFV concept is expected in the Companies acts of 1844 and 1856 as well. Along with this, the authors say that the true fair view was developed to measure actual valuation of assets. According to the TFV concept, business organizations were obliged to consider the up-to-date prices in order to estimate the correct value of the assets. Moreover, the occurrence of the TFV concept is related to the accuracy of the financial statements of the business organizations. The authors further state that, the concept of true fair view is also originated from the UK Joint Stock Companies Act, 1844. Under this act, the directors of the business associations are obliged to portray a true fair view in the financial statements, ledger books, and balance sheets of the companies(Chambers Wolnizer, 1991). So, the concept of TFV is a legal concept. It is followed by most of the business firms to demonstrate transparency as well as accurateness in the financial statements of the businesses. On the other hand, in the words of Deegan, Kent Lin (1994), the true fair view is an accounting standard. It is related to the International Financial Reporting Standards (IFRS) and UK Generally Accepted Accounting Principles (GAAP). In UK, most of the companies has adopted and implement the true fair view to portray intelligibility, reliability, and exactness in their financial statements, and financial reporting as well. Along with this, under the Companies Act 2006, the financial directors of the business associations are require to make obvious true and fair view in their financial functions as well as auditing practices. They are legally bound to ensure that the financial reports of the businesses are competent to provide a true fair view in an effectual and a more comprehensive manner(Deegan, Kent, Lin, 1994). Moreover, the financial experts of the business firms are conscientious to make sure that the financial statements and audit reports of the businesses are compliant with the pre-determined accounting standards. In addition to this, according to the authors Caroline Ann (2008), the true fair view was invented in Great Britain in the year 1844. There are numerous historical purposes those brought the concept of TFV earlier in the eighteenth century. For case, the major purpose of the TFV concept is to fulfill the conditions of true fair in the financial reports and balance sheets of the companies. The authors further state that, the other purpose of TFV concept is to eradicate the errors and misstatements that may occur in the financial statements, ledger books, and audit reports of the businesses. Moreover, it aims to develop an effectual relationship between internal accounting and external accounting to understand all the major aspects related to accounting and finance in an accurate manner(Caroline Ann, 2008). On the whole, the historical purpose of TFV concept is to exemplify a true fair in the financial reports; and also to maintain accurateness, clearness, and trustworthiness in t he financial statements as well as balance sheets of the business organizations. In the same manner, Vladu, Mati Salas (2012) state that, the TFV concept is a vibrant concept that has authoritative judgments of the judges. It is a part of English law. The authors affirm that it initiated from the generally accepted accounting principles. The purpose of the TFV concept is to make certain that the financial reports as well as financial statements prepared by the business firms are able to fulfill all the requirements and conditions of the international accounting standards. Moreover, it aims to demonstrate a true fair view in the accounting practices, accounting functions, ledger books, finance audit report of the businesses (Vladu, Matis, Salas, 2012). In this way, the different opinions of the different authors make it a part of the Companies act. Moreover, to show transparency and accuracy in the financial auditing practices, financial reports, and financial statements cab be considered a major historical purpose of the TFV concept. Extent to Which the Australian Regulatory Supports the Concept of TFV Currently, the true fair view has been implemented by most of the nations. But, the adoption as well as implementation of the true fair view is still a major subject of contest in most of the nations. Business organizations do not so much focus on the concept of TFV. It is because of it does not have any official definitions as well as provisions in the constitution. But, the other fact is that, at present times, the TFV concept is accepted by most of the business organizations. They believe that it has legal opinions as well as judgments and; therefore it is a part of legislation(Walton, 1993). Along with this, the TFV is an integral part of the IFRS (International Financial Accounting Standards) and GAAP (Generally Accepted Accounting Principles). In view of that, it has become an important accounting standard. So, the popularity of the true and fair view is increasing on the regular basis. On the other hand, in the words of Nobes Parker (1991), the true fair view is not a subject of discussion. It is a general term that is used by the people in their daily life regularly. In the context of Australia, the TFV concept can be considered a required accounting standard in order to improve the transparency and accuracy of the financial statements as well as balance sheets of the business corporations. Along with this, the Australian regulatory for financial reporting provides support to true fair view within nation. The main reason behind it is that the TFV concept came in subsistence with the continuation of the Victorian Companies Act 1890(Nobes Parker, 1991). Moreover, according to the FRC (Financial Reporting Council), the Australian business associations are compelled to depict true fair picture of the financial statements of the business associations. In addition to this, according to Deegan, Kent Lin (1994), recently, the recognition of the TFV concept is increasing in the Australian business corporations. The Australian regulatory is providing support to the true fair view; so they the corporations may fulfill their financial obligations in an appropriate manner. Furthermore, the Australian Securities Commission (ASC) affirms that the concept of TFV is a basic component of the Australian financial reporting as well as auditing. True fair view is a fundamental part of the Corporations Act. According to the Corporations Act (Section 297), the business corporations are obliged to build true fair financial statements; and to show accuracy in the financial statements of the businesses(Deegan, Kent, Lin, 1994). Moreover, as stated in the section 297, the Australian regulatory environment for financial reporting provides guidelines to business associations; so they may depict a true fair view in the financial and audit reports of the organizations. In the same manner, in the words of Kilgore, Leahy Mitchell (1999), the Australian regulatory environment for financial reporting is strict about the adoption and implementation of accounting standards in the accounting practices of the businesses. It focuses on the true fair view as accounting standard. According to the Australian regulatory environment, the TFV concept is an element of the IFRS and UK GAAP. As an accounting standard, the true fair view is competent to fulfill the criterion that is determined by the IASB (International Accounting Standards Board) (Kilgore, Leahy, Mitchell, 1999). Along with this, the Australian regulatory distinguishes the TFV concept from three aspects. The first one is that it is an advanced accounting standard. The second is that the TFV concept performs in accordance with GAAP. Moreover, the third one is that it is useful to predict inconsistent prospects that legislations of nations do not cover. In view of that, the TFV concept becomes a l egal concept in the eyes of business organizations. On the other hand, Nobes Parker (1991) state that, the Australian regulatory environment for financial reporting give support to the concept of TFV. According to the regulatory authority, the business organizations are legally obliged to show a true fair view in their financial reports to fulfill the general purposes related to the field of accounting. Along with this, the TFV concept is everlasting; and changes in the accounting framework do not influence the true fair in a negative manner. It is a key part of the IFRS as well as GAAP. In other words, it also can be said that, the TFV concept is very much similar to the accounting standards(Nobes Parker, 1991). Moreover, the Australian regulatory environment considered the TFV concept as a fundamental requirement of Australian corporate reporting. On the whole, the Australian business firms are obliged to show a true fair view about the financial performance as well as position of the businesses. The Australian regulatory envir onment is fully in the favor of the true fair view to improve the transparency as well as truthfulness in the financial statements and finance audit reports of the companies. Apart from this, in the views of Karan (2002), the true fair view is not a new concept for the Australian organizations. It has been in the companies legislation from the time when the Victorian Companies Act of 1890. This thing shows that the Australian regulatory is providing support to the concept of TFV since eighteenth century. Along with this, under the section 296, the Corporations Act 2001 makes the TFV concept mandatory for the business associations. The statutory provisions of the Corporations Act 2001 affirm that the TFV concept overrides the material errors as well as misstatements to improve the accuracy of the financial statements of the business organizations in an effectual and a significant manner(Karan, 2002). In view of that, it can be said that, the concept of TFV is a popular concept in the area of financial reporting. It plays a significant role to improve the efficiency of the financial statements and balance sheets of the businesses. As a consequence, the Aus tralian regulatory environment for financial reporting fully supports to the notion of TFV. Conclusion On the basis of the above analysis, it can be concluded that, the true fair view is originated in the eighteen century. The TFV concept does not have legal definition. But, it is popular in all over the world. Along with this, it is also observed that, the historical purpose of the TFV concept is to reduce errors and to improve the accuracy of the financial statements of the organizations. Moreover, it is similar to accounting standard. In view of that, the Australian regulatory environment for financial reporting is completely in the favor of the true fair view. Works Cited Caroline, J., Ann, S. (2008). A true and fair view: harmonization of the accounting. European Journal of Management , 8 (2). Chambers, R. J., Wolnizer, P. W. (1991). A true and fair view of position and results: the historical background. Accounting, Business Financial History , 1 (2), 197-214. Deegan, C., Kent, P., Lin, C. J. (1994). The True And Fair View: A Study Of Australian Auditors Application Of the Concept. Australian Accounting Review , 4 (7), 2-12. Karan, R. (2002). Irreconcilable Legal and Accounting Views of A True and Fair View: An Emerging Alternative from Australian Reforms. Journal of Law and Financial Management , 1 (1), 44-52. Kilgore, A., Leahy, S., Mitchell, G. (1999). The true and fair view concept: evidence from Australia . Asian Review of Accounting , 7 (1), 96-111. Nobes, C. W., Parker, R. H. (1991). True and Fair: a survey of UK financial directors. Journal of Business Finance Accounting , 18 (3), 359-375. Vladu, A. B., Matis, D., Salas, O. A. (2012). True and fair view and creative accounting conceptual delimitations based on Papineau's tree methodology. Annales Universitatis Apulensis: Series Oeconomica , 14 (1), 104. Walton, P. (1993). Introduction: the true and fair view in British accounting. European Accounting Review , 2 (1), 49-58.

All Men Are Created Equally, a Contradiction Essay Example

All Men Are Created Equally, a Contradiction Paper Smith 1 James Smith English 101-28 Short Answer Response #3 09/12/2012 All Men are Created Equally: A Contradiction Over the centuries america has fabricated the cultural mythology that all men are created equally. For years america has enforced that all men are created equally when in fact the statement itself is a contradiction. Years ago certain people could not vote because of slavery, race, and also gender. Also America has social classes that have always been vivid in american culture. Finally this cliche holds very little currency in this nation now. Before and during the era of the civil war, slavery was a huge issue for many reasons. One of the biggest issues was that even though they were heman and on american soil; they were not allowed to vote. At this time in history slaves were not able to vote because they were considered â€Å"Property. † â€Å"Slaves were considered property, and they were property because they were black. (â€Å"PBS. org†)† How is property supposed to vote, right? Even though they were considered property, they were still human. If all men were created equally, as the constitution stated, then the slaves should of had the right to vote. Unfortunately they did not obtain this right until 94 years later. After slavery was abolished, there was still a problem. Certain people were not allowed to vote because of their race and gender. Again, all of these humans are supposed to be created equally, yet because of race and gender they are denied basic human rights. It would take another 94 years until the passage of the Voting Rights Act of 1965 for any of these people to be able to vote. We will write a custom essay sample on All Men Are Created Equally, a Contradiction specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on All Men Are Created Equally, a Contradiction specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on All Men Are Created Equally, a Contradiction specifically for you FOR ONLY $16.38 $13.9/page Hire Writer So apparently all men are created equally unless they are a different gender or race. By living in america, you automatically become apart of a social class. America consists of four social classes: an upper class, working class, middle class, and finally a lower class. Smith 2 James Smith English 101-28 Short Answer Response #3 09/12/2012 America should not even have social classes if all men are created equally. If all men are created equally, then everyone would be making the same amount of money, have the same education, and etc. This surely is not the case. Results from these three research methods suggest that in the united states today, approximately 15 to 20 percent are in the poor, lower class; 30 to 40 percent are in the working class; 40 to 50 percent are in the middle class; and 1 to 3 percent are in the rich upper class. (â€Å"CliffsNotes†)† There is a wide variety of different people in different social classes. This fact completely contradicts that all me n are created equally because clearly they are not if america divides itself into different social classes. This particular cliche holds very little currency in this nation today. It still has some value though; by this i mean anyone who is an actual citizen of the united states can vote. Other than that it holds no currency. This cliche still lingers around because it gives people a sense of satisfaction. It gives people satisfaction because they think that even though that person is richer than me, or is different from me in any way; we still have the same rights and same penalties. Therefore this phrase will stick around until people realize that it is a contradiction and cultural mythology; eventually they will become unsatisfied with it. America has fabricated that all men are created equally. As you read, you realized that the phrase itself is a cultural mythology and contradictory. There are countless other reasons why this cliche is contradictory. You now know that slavery, race, gender, and social class play a vital role in proving this. Works Cited Smith 3 James Smith English 101-28 Short Answer Response #3 09/12/2012 . Conditions of Antebellum Slavery. PBS. org. PBS, 01 Aug 2012. Web. 12 Sep 2012. . . Types of Social Classes of People. CliffsNotes. CliffsNotes, n. d. Web. 12 Sep 2012. .

Take off

Take off Take off Take off By Maeve Maddox A reader asks about the phrase â€Å"take off†: I read a line that said take off Saturday, which I had always understood to be â€Å"to take Saturday off.† What do you think? â€Å"To take off† is a phrasal verb used with more than one meaning. When the sense is â€Å"to stay away from work,† the particle off may appear next to take or following the day mentioned as being taken off. For example: I felt wiped out, and I was dreading Sunday each week, so I decided to  take Saturday off  to have a very simple day to read and explore my purpose in life.   The new law entitles  workers  at factories, eateries, hotels, movie theaters and private hospitals to  take off Saturday  or Sunday.   â€Å"Take Saturday off† may be more common, but â€Å"take off Saturday† is not incorrect. Here are some other examples of take off used as a verb: Do you take your shoes off while on a plane? (remove) The video shows a UFO that appears behind a commercial airliner taking off from the airport. (leaving the ground to fly) Have you ever  watched  someones  career take off  and wondered Why isnt that me? (become successful)   Its not  like  her to just  take off like  that.  (leave suddenly without telling anyone) You’ve booked your trip, researched the must-see attractions, recharged your electronics, packed your bags - and now you’re ready to lock the door and take off on your big vacation. (leave, get started) Here are examples of the noun take-off: When you fly, at  take-off, there is a strange  feeling  in your body, not explicable, but strange.  (the moment an airplane lifts off the ground) There seems to be a lot of things going on during the crucial moment of take off, and to a good extent, setting up for a take off. (the moment a surfboard connects with a wave) Tomlin sings â€Å"I Got You Babe† with Scred the Muppet and does a take-off on scat singing with some of the cast members, dressed as Bees. (a parody of) Because the verb take off has so many meanings, its use can lead to ambiguity, especially in contexts intended for non-native speakers of English. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Useful Stock Phrases for Your Business EmailsDoes "Mr" Take a Period?6 Foreign Expressions You Should Know

Teaching Assignment Example | Topics and Well Written Essays - 2500 words

Teaching - Assignment Example Intuitive-Feeling SELF-EXPRESSIVE Sensing-Feeling INTERPERSONAL Prefers to Learn by: -Seeing tangible results -practicing what he has learned -following directions one step at a time -being active rather than passive -knowing exactly what is expected of her, how well the task must be done and why Studying about ideas and how things are related Planning and carrying out a project of his own making and interest Arguing or debating a point based on logical analysis Problem solving that requires collecting, organizing, and evaluating data Studying about things that directly affect people's lives rather tha impersonal facts and theories Receiving personal attention and encouragement from his teachers Being part of a team-collaborating with other students Activities that help her learn about herself and how she feels about things Being creative and using his imagination Planning and organizing her work in her own creative ways Working on a number of things at one time' Searching for alternative solutions to problems beyond those normally considered Discussing real problems and looking for real solutions Learns Best From: Drill demonstration Practice Hand-on experience Lectures Reading Logical discussions and debates Group experiences and projects Loving attention Personal expression and personal encounters Role playing Creative and artistic activities Open-ended discussions of personal and social values Activities that enlighten and enhance-myths, human achievement, dramas,etc. Likes Doing things that have immediate, practical use Being acknowledged for thoroughness and detail Praise for prompt and complete work Immediate feedback(rewards, priviledges,etc) Time to plan and organize her work Working independently or with other intuitive- Working with ideas and...To write down the steps of baking in order is one thing and to bake it is another thing. The scheme of work is challenging enough for those talented individuals or those in the Intuitive-feeling (self-expressive) and Sensing-Feeling (interpersonal) style of disposition. While for those gifted or those in the Sensing-Thinking (mastery) and Intuitive Thinker (understanding) style of disposition, this is too challenging. The scheme of work for the year 8 is more on practical works, rather than thinking. The talented individuals are being prioritized; the course offers them the expressions of their ideas, kinesthetically, while the gifted individual's abilities are not well exercised. There should be additional measuring criteria involving them in fair percentage and ratings. c) Having 12 visual, 9 kinesthetic, 3 auditory students, is a difficult thing to assess inside the classroom, this is where you need to give special attention to the following students, not only for the dominant number but those who are left aside. The visuals deal with the spatial intelligence and are in favor of the lesson, since they can see most of the time the process of how to bake.

Israeli palestinian conflict Term Paper Example | Topics and Well Written Essays - 1500 words

Israeli palestinian conflict - Term Paper Example The pace of development is rapid which is also challenging Americans. They have not been able to resolve many disputes including the Israel and Palestinian conflict. They do not know how to cope with it. Another stance by the American government is of changing loyalties that has created mistrust among the Middle Eastern countries. Various circumstances in the past reflect it. Other than helping the countries in promoting their local policy for peace, America uses force to maintain. This in return invites rebellion. The wars done by America especially in Afghanistan was very costly. It impacts not only their economy but also worldwide. The American public even does not align its interests with the government. They have a divided opinion and this creates it difficult for the government to decide. About the stature and view of America from the world, they expect it to act as a super power. Issues inside America as shutdown of federal posts and offices are alarming not only for Americans but also for the entire world. Such things are a blow to the prestige of the American policies for even their own people. The world economy in return is impacted by it. The allies of American have to rethink how much they can trust investing in businesses in America. If the military functions as it is while federal jobs are laid off, the people will open their eyes and realize where the budgeting is put in to. The policies set by the American government were deemed tobe ideal for a diplomatic country but the crises within America has led to hesitation from other countries in adopting such policies. Their newly introduced health care program is questionable as well. By allowing Russia to provide a middle line while dealing with Syria has made the world believe that American is not the only global decision maker but Russia also exists other than the super power. A survey was conducted on the views of America from around the world. The results indicate that Middle East and south Asia have the most negative views on America [1]. In this article I will focus on Israel and Palestine conflict. Key Issues: The key issues in the Israel-Palestinian conflict include Jerusalem as the main bone of contention. They both claim to own it. Both sides have a deep respect for it based on their religious beliefs. The conflict of this region is that Israelis are of the view that they should maintain their control over it. Palestinians believe that they should have the control over Jerusalem as they had on the part of it before 1967. Israel declaring the disputed region as its capital in its law is very disturbing for the Arab nations as it was acquired with wars and its ownership is not yet resolved. Both nations seem to have concerns over practicing religion in the areas governed by the other nation. There have been incidents in the past in which people have been banned from visiting their holy places and practicing their religion. The other issues between the two nations I of t he Palestinian refugees. They fled to save their lives in 1967. As a result they were not given any nationality. Even after 30 years of war, these people are forced to live in refugee camps. Many of them are now born outside Israel but they should have a right to return to their homeland. Israel refuses this right and declares that other Arab nations should give them nationalities that have acted as their host countries. They also deny expelling these people from

Violence in the Nursing Workplace Essay Example | Topics and Well Written Essays - 2500 words

Violence in the Nursing Workplace - Essay Example corporations; and numerous unions, communities, doctors and hospitals have joined (U.S. Department of Health & Human Services, 2007). In providing the high quality health care the challenges are significant, particularly in the highly decentralized health care system in the United States. The cost and quality of care in the United States are frequently the two major issues of discussion. According to statistics, the United States is below the average for developed countries in health measures such as infant mortality (CDC, 2007), maternal death (Hilts, 1995), and life expectancy (WHO, 2000). On the other hand access to advanced medical treatments and technologies is greater than in most other developed nations. One of the major challenges faced by the health care sector is the shortage of nursing staff. Recent national statistics show the average age of nurses rising while the rate of those entering the profession has slowed over the past few years. The reason for the nursing shortage includes the average age of nurses is 45 years, the image of the profession, work environment issues especially the high stress situations and the faculty shortage. Health care organizations increasingly depend on staff nurses to meet patient and organizational outcomes. In most of the cases, to achieve these outcomes, staff nurses must be willing to assume additional roles while providing exceptional job performance. In other words, it is not the case with other jobs where work is just restricted to the individuals' interest to grow and perform. Besides organizational commitment has been connected to a variety of desired organizational outcomes and work behavior including decreased turn-over, patient satisfaction, and exceptional job performance. Today with the increasing pressure on the nursing staff, it is estimated that first-year retention rates for new graduate nurses is only between 40% and 65%. In terms of numbers as many as 6 out of 10 new nursing grads leave nursing practice within one year of graduation (Rosebrough, 2005). One of the main reasons for them to leave the profession is the workplace violence they experience particularly in the initial years of their practice. Workplace violence is one of the most complex and dangerous occupational hazards facing nurses. It is a common that nurses experiences violence from both patients as well as co-workers. The dangers arise from the exposure to violent individuals together with the absence of strong violence prevention programs and protective regulations. These factors combined with organizational realities such as staff shortages and increased work pressure creates substantial barriers to eliminating violence. Statistics point out that more than 1.6 million people worldwide lose their lives because of violence every year (World Health Organization, 2002) and as many as 72 per cent of nurses do not feel safe from assault at work (International Council of Nurses [ICN], 2004). Health-care professionals are at the highest risk for being attacked at work, when compared to other professions such as prison guards, police officers, bank personnel or transport workers (Kingma, 2001). Workplace violence is a concept with ambiguous boundaries. The U.S. Occupational Safety and Health Administration (OSHA) and the U.S. Centers for