Self-esteem - motivation Essay Example for Free

Self-esteem motivation EssayIntroduction fit to Saint Exupery in The Halo (2006), Each man must smack to him ego to teach him the pith of behaviorspan. It is not nearlything discovered it is something moulded. The implication of life has a no specific definition it depends on how each individual give meaning to their outlasts. It is a cancel thing for an individual to curiously know about their life since their birth till death. Moreover, human beings are also curious to find out wherefore they were put in this earth that is why babies keep touching everything in edict to escort all their surroundings from the very beginning (Taylor, 2000). In this essay, the notion of meaning provide be significantly analysed. Firstly, by defining the meaning which will secondly be followed by discussing the polar types of needs an individual must meet to attend the meaning of life. Thirdly, the types of things that lift and curb the nonplus of the meaning of life will be hi ghlighted. Lastly, various practical steps will be described to enhance the experience of the meaning of life. This essay will be intertwined with personal reflections and aspirations that lose enhanced the meaning of life for the writer.What is the meaning of meaning? Subjectivism According to Eagleton (2007), everyone adds their own meaning to life. The meaning of life is never universal or complex. The meaning of life is very simple and people experience it when they examine the universe, themselves, their identity operator and their goal in life (Bennet, 2005). Subjectivists state that the meaning differs with individuals psychological and mental states and their desires and goals. For example one individual can find meaning of life in music or art while other may find it in attaining goals or in religion (REF).In addition to this, (REF) states that life further becomes meaningful when all the needs and wants are fulfilled and when the individual is content and satisfied wit h themselves. Super naturalistic views On the other hand, spiritual beings consider their lives to be consequential and significant when they can reach the pious pathway God has set (REF). The God-centred view points out that the definitive meaning of life is holistically attained. Moreover, an individual will only figure out the meaning of life when they are not attached to the worldly desires (REF). Personal reflectionPersonally, the meaning of life for me is constantly being in search for my identity and accomplishing the goals I have set in life. I explore my identity by dint of my art work as it helps me present my feelings and emotions about everything. My art work consecrates me realize who I am as a person and what people interpret me as a person with my paintings. What types of needs must be met for a person to experience meaning in life? Searching the meaning of life is a motivational jampack in an individual however the degree of motivation to which they search the m eaning of life differs in all individuals (REF).Despite individuals having different degrees of motivation, there are some needs and conditions that must be met for the individuals to experience the meaning of life. Individuals do not necessarily have to meet the same needs and conditions to experience the meaning of life. more or less individuals are inspired by other individuals like great artists, inventors and thinkers, some individuals need sense experience of belonging, some need to experience certain events to make sense of life while others need to attain autonomy and ego efficacy to experience the meaning of life.In short, individuals can discover the meaning of life through with(predicate) social work, experiencing something or someone or reactions towards unavoidable circumstances (REF). For example, an individual who is very emotional needs to experience the need of belonging in order to experience the meaning of life. They need to have many friends and a good relati onship with their family in order to satisfy their need of belonging this helps the individual to live a happy and full life. However, if they do not feel the sense of belonging, they have no hope hence do not have anything to look forward to and see no point of living.Conversely, not all individuals need to meet the need of belonging to experience the meaning of life. Some may have to experience the need of autonomy and self efficacy. These types of individuals usually have certain goals and tasks in life which they believe they can attain thus that would help them experience the meaning of life. For example, an individual whose goal is to become a doctor tries to attain that goal by being a hard worker and devoting all his duration to attain their goal.They would experience the meaning of life when they achieve the title of the doctor as it would help them conquer a place in the community and give some prestige. In addition to this, if an individual fails to attain this need mig ht gain a very low self esteem which would then move on the choices they makes in life. They would become very dependent on others and would not be able to cope with that leading them to suffer from various health issues. What types of things enhance the experience of meaning in life?The meaning of life can be enhanced by sustaining life, accepting a teaching, giving life or creating wisdom (REF). For example things that would enhance the meaning of life for mothers, doctors and nurses is when they deliver as links in a biological chain by giving life from one generation to the other. Young artists are inspired and enhance their meaning of life when they authorize and respect and accept their teachers work (REF). Personally, as an artist, the meaning of life for me is enhanced when I can appreciate the work of different artists and what they are trying to express in their paintings.Art work makes me understand the different feelings individuals go though and how they express it thr ough drawings. It also makes me see different viewpoints of life and experiences people are going through. Despite all individuals having different needs to discover the meaning of life, there are certain things that all individuals require to enhance the meaning of life like Hope Inspiration Goals proud self esteem. What types of things curb the experience of meaning in life?Many individuals curb their experiences of the meaning in life due to No inspiration or goals and failure If an individual constantly fails and has no potential and inspiration of achieving his goals may feel ineffective and hopeless. They may start feeling that they have no habit in life and life is completely meaningless for them. Loss of love ones loss of a loved one through death or divorce may affect an individual mentally and emotionally. They may feel the are not loved and do not belong anywhere as their loved one does not exist anymore.The loss brings suffering and misery which makes an individual bel ieve that like if meaningless. Lastly, experiences like these pushes an individual to have a low self esteem and become reserved (REF). Personal Reflection If individuals are not open, emotionless or afraid to be seen as themselves due to low self esteem cannot enhance their meaning of life and hence would curb this experience. As an artist, my goal is to become an art teacher and help other children to express their feelings through painting if they cannot through words.However, I have a clear goal and always have been inspired by my father to attain this goal. If I had a low self esteem and did not believe in myself, I would have no hope hence that would curb the search of meaning of life as I would feel I am worthless Practical steps to enhance the experience of a meaningful life As mentioned above, many individuals curb their experiences of the meaning in life due to low self esteem, no inspiration, no goals and being reserved. However, they can enhance their experience firstly by accepting and believing in themselves.This would help them make a contribution to life and share their best. According to (REF) self-destructive behaviour can be conquered by increasing self-efficacy and self-esteem. This can be done through counselling so that they can start believing in themselves. Individuals who need the sense of belonging to experience the meaning of life should try and fit in and socialize with people they are close to and have good relationships with them all. Furthermore, individuals who are trying to attain a specific goal should always reward themselves every time they are a step closer towards the goal.This would keep them motivated and not lose hope. Personally, I enhance my experience by acknowledging the great artists and how they are an inspiration to other young artists. Conclusion Finally as mentioned there is no specific meaning of life. All individuals need to meet different types of needs such as the need of belonging, experiencing life threat ening incidents, need of autonomy and self efficacy to experience the meaning of life. An individuals perception, values, needs and feelings centre him and help in organizing the world around him.Feelings help in expressing oneself. If an individual has a great skill in expressing himself, he can change the larger world. Great artists found expressions in their art work which helped them change the world that came after them. The creations around us are the different individuals trying to express themselves and their experiences of the meaning of life. All the inhibitors that we posses such as low self esteem and inner struggles should be resolved to make life more creative and enhance the meaning of life.

The study of design research methodology Essay Example for Free

The study of physical body interrogation methodology EssayAbstractStudies on approach pattern interrogation methodology atomic number 18 infrequent, although at that place is a consensus that more e ort is needed for improving approach pattern look fibre. Previous retrieves for exercising better research methodology have been unsuccessful. As numerous studies reveal, there is no single scienti c methodology that is exercised in science or in any other research give. Rather, research methodologies atomic number 18 socially constructed. Since several(prenominal) constructions are better than others for di erent purposes, it becomes valuable to study di erent methodologies and their in uence on research practice and results. Proposals for such(prenominal) studies are overed.1 The state of formula research methodologyIn many disciplines, research methodology is seldom discussed by researchers. such(prenominal) neglect may result from several attitudes towards r esearch methodology including indi erence or ignorance. lookers may be indi erent beca utilise their research is well received by the community therefore they need non change or worry about it or researchers may perceive their practice as science and wish to adopt as their methodology what they perceive to be the methodology employ by scientists, henceforth referred to as the received scienti c methodology. Roughly, the received scienti c methodology consistsof several steps (1) observations or preliminary studies, (2) hypothesis formation, (3) hypothesis testing, (4) hypothesis evaluation, and (5) hypothesis acceptance or rejection. It is asserted that results of research discovered by this methodology lead to applied research and subsequently, to practical impact. In contrast to this assertion, it is proclaimed that the goal of this methodology is to expel noesis for its own sake and not address practical needs nor be responsible for delivering practical results. Most researc hers would rarely question this methodology, but since it is impracticable to follow or nonetheless hard to approximate, researchers who would claim to have adopted it, would not practice it.Indi erence may be caused by ignorance often researchers are not long-familiar with the detailsof, and the controversies about, the received scienti c methodology. They are unaware of the alternatives of this methodology that we brie y mention later, their practice, and consequences. In fact, virtually researchers interpret methodology as a fancy synonym for method, while methodology is (or attempts to approximate) a compatible collection of assumptions and goals underlying methods, the methods, and the way the results of carrying the methods out are interpreted and evaluated. The ability to validate the progress of research assumptions and goals through the evaluations is a critical factor in making the to a higher place collection compatible. The di erence in meanings assigned to the te rm methodology can be illustrated through an example from structural optimization. One research method of structural endeavor involves the development of optimization procedures and their testings on benchmark problems. Most researchers will call this method research methodology. However, the assumptions underlying such work (e.g., that optimization is a good model of structural cast) and its testing (e.g., that simple benchmark problems are representatives of the abstruse structural designs performed by designers), or the believe that such research advances practice (e.g., that designers use optimization programs developed in research and that designers practice bene ts from them), are rarely contrivanceiculated and sorarely validated.If these issues would be addressed, the conclusions would probably contradict those inherent assumptions. First, independent of any discipline, optimization is a very restricted view of design ( so far with respect to Simons (1981) restricted v iew). Second, results obtained on simple benchmark problems do not necessarily transfer to sincere design problems nor do they re ect mathematical process on other benchmark problems (Haftka and Sobieski, 1992) simple benchmark comparisons provide little understanding of the relative merit of di erent optimization procedures (Burns, 1989). Third, practitioners are very reluctant to use optimization procedures (Adelman, 1992 Haftka and Sobieski, 1992). This reluctance contradicts the implicit or state research goals of improving structural design practice.Indi erence or ignorance towards research methodology relieve researchers from addressing such contradictions or exercising informed choices between methodologies in their research. Many researchers simply follow the method of their close senior peers without questioning or even knowing the assumptions that underlie it. In most cases, only the methodthe effective research activityis transferred to research apprentices. Thus, dri ven by social proximity, research assumptions become embark on of the implicit unarticulated research culture.Infrequently, this state of a airs had called the attention of researchers. In 1987, two representative papers critical of the state of design research practice were published, one by Antonsson (1987) and the other by Dixon (1987). Both papers advocated adopting the scienti c methodology in design research either for improving research quality or for improving design practice. These and other related to papers elicit almost no response from the research community. Since their publication, the state of design research methodology has remained virtually unchanged. Such reaction raises at least two questions what may have caused this response and if this is an expected reaction, is the state of research methodology price superfluous discussions? Two plausible answers that originate from two di erent interpretations of Dixon and Antonssons papers justify further discussions.F irst, Dixon and Antonssons positions may have been interpreted as criticizing the intellectual de ciency of research and demanding from researchers to exercise a methodology di erent from the one they actually use and one that requires additional e ort. In particular, the methodology Transactions of the ASME, journal of Mechanical initiation, 1995, in concentrateproposed demanded researchers to naughtily test their hypotheses. It might have been expected that such requests would be opposed to or, worst, be ignored. Second, researchers who are familiar with current views in the philosophy of science may have treated Dixon or Antonssons positions as being too simpli ed if they interpreted these positions as advocating for the received scienti c view. Since the stated goal of science is creating knowledge for the sake of knowing, but not necessarily knowledge that is relevant to practice, the received scienti c methodology may hinder improving practice by detaching the products of r esearch (i.e., design theories) from actual practice (Argyris, 1980 Reich, 1992). According to this interpretation and its limitation, previous calls for improving research methodology could not have impacted design practice even if researchers had adopted them. If design practice is indeed a goal of design research, di erent methodologies may be needed to establish a connection between research and practice (Reich et al, 1992 Reich, 1994a Reich, 1994b). These methodologies can evolve in various ways including examine researchers activities and the way these activities correlate with research progress, thereby posting the relationships between di erent assumptions, methods, and consequences.I have no intention to select between these two interpretations or to develop others but to explain how to change research practice without assuming a xed methodology. To start with, we essential acknowledge that there are di ering views about scienti c methodology (Kourany, 1987). In additio n, we moldinessacknowledge studies on science and technology demonstrating that scienti c progress is in uenced by social, cultural, and political factors. Researchers in various sciences are increasingly acknowledging that knowledge is socially constructed (Pickering, 1992), and knowledge of design, in particular (Konda et al, 1992 Monarch et al, 1993). muchover, the social in uence on research practice includes aspects such as shaping research goals according to available grants or unarticulated interests publishing papers to receive tenure or to justify traveling to conferences and fraud (Bell, 1992 Broadbent, 1981).The rst studies on the social dimensions of science analyzed the progress of the hard sciences such as chemistry or physics (Feyerabend, 1975 Kuhn, 1962). More recently, historical or re ective studies in science and engineering have begun addressing the social aspects underlying research and the need for di erent methodologies if practical impact is sought. These di sciplines include focussing science (Argyris, 1980), education (Guba, 1990), public policy (Palumbo and Calista, 1990), education systems (Bjerknes et al, 1987), cell biology (Grinnell, 1982), design in ecumenic (Broadbent, 1981), structural design (Addis, 1990 Timoshenko, 1953), solid mechanics (Bucciarelli and Dworsky, 1980), and even mathematics (DeMillo et al, 1979). Moreover, the social aspects manifested themselves in unexpected circumstances and in resolving seemingly trivial issues such as the implementation of computer arithmetic (MacKenzie, 1993)the most basic infrastructure for much engineering design research and practice.The importance of the aforementioned studies is twofold. First, they reject the received scienti c view as the means for formulating theories and as a means for improving practice. Second, they acknowledge and demonstrate that research methodology is a subject of study and constant improvement, and that gaining insight into the procedures of doing re search can improve research itself. Since science is a social enterprise, the study of research methodology is mandatory for providing guidance in the maze of methodologies and in monitoring the quality of research. In order to sustain credibility, researchers must use and demonstrate that the techniques they develop in design research have some relevance to practice. Moreover, since fundingagencies Transactions of the ASME, Journal of Mechanical Design, 1995, inpress researchers to work towards improving design practice (National Research Council, 1991), researchers need to understand what kinds of studies are useful in practice, how are such studies conducted within budget limits, and which factors account for the di usion of studies results into practical engineering.2 Studying research methodologyResearchers may nd it fruitful to study the objectives or goals of engineering design research how can these objectives be ful lled through research how can progress towards research g oals be tested and how can this overall process be improved. Such study will evolve a repository of methods with their assumptions, interpretations, successes and failures. This is the essence of studying engineering design research methodology.This view does not advocate for nor lead to anarchy. Furthermore, the evolving character of methodology does not empty the usefulness of some principles for evaluating scienti c theories (e.g., such as those acknowledged even by Kuhn, 1987), nor does it mean that methodology is merely an art (Beveridge, 1957) that is not amenable to systematic study. It only acknowledges that the assumptions underlying methodologies and their potential e ectiveness and drawbacks for conducting certain types of research projects must be studied. We now illustrate the study of research methodology by elaborating some issues related to Antonssons six-step methodology (1987, p. 154). Each of the steps raises issues that need further study. These issues are not st artling some are familiar while others are not. Unfortunately, most of them are neglected all too often.(1),(2) Propose/hypothesize that a set of rules for design can elucidate partof the design process and develop those rules. Several questions arise about the actual execution of this activity. What is a good source of such rules? Are (un)successful designs (Petroski, 1989 Suh, 1990), patents previously issued (Arciszewski, 1988) or design textbooks (Aguirre and Wallace, 1990) good sources? Is studying human designers useful (Subrahmanian, 1992)? The answer is obviously a rmative nevertheless, rarely are these sources consulted. If studying human designers is useful, how do di erent ways of studying a ect the usefulness of the rules hypothesized? Inarguably, such studies bring to bear research methods from psychology and sociology into play in design research. For example, how are designers activities being coded in experimental studies? Is the coding scheme tested for reliability by using at lease two coders? Are the results statistically valid? Which criteria may be used for selecting chance hypotheses for further testing? Can the subjective bias in this selection be reduced?Note that the above questions raise a related question. Consider trading the quality of the design rules proposed with the resources to nd them. What kind of information is needed for making a sensible trade o and how can this information be collected and organized? (3) Have novice designers learn the rules and apply them.How is the above learning process taking place? Are the designers being taught thus introducing teachers bias? Or do they learn the rules on their own, potentially by solving Transactions of the ASME, Journal of Mechanical Design, 1995, in pressother design problems, thereby excluding the exercise of some measure of control? How are problems selected such that novice designers can solve them yet such that they are relevant to real practice. For that matter, how relev ant is any laboratory experiment to real design? This critical question leads researchers in other disciplines as well as in design to use differentmethods such as ethnography and participatory research while studying designers. See (Reich et al, 1992 Subrahmanian, 1992 Reich, 1994a) for additional details.Are benchmark problems used by di erent researchers to allow for the replication of results? Is performance on benchmark problems indicative of performance on other problems or on real design? Is it possible to simulate results relevant to real design? Can rules for multidisciplinary design be hypothesized and tested in the same manner? If the common view of science is adopted, this study must be controlled to be valid. One minimal requirement is that other group of designers participate in the study, potentially novice designers that did not study the new design rules. Note, however, that since the rst group of novice designers are trained with the new rules, the second group m ust receive similar training with default or irrelevant rules. Furthermore, members of the groups must not know which group was trained with the new rules. A better study may also include two groups of expert designers, one that learns the rules and another that learns the default rules. The latter may provide better indication about the relative merit of the new design rules with respect to existing design practice. In contrast, if the study follows a di erent methodology such as participatory research (Reich et al, 1992 Whyte, 1991), the nature of the study would change signi cantly into long-term case studies where real design problems are addressed. Exercising common scienti c methods in this methodology may damage research (Blumberg and Pringle, 1983). (4) Measure the design productivity of the rules.How is productivity being measured? Which criteria are included in the measurement quality of design, time to design, or revenue of manufacturer? Do the measures used adhere to the principles of measurement theory (Roberts, 1979 Reich, 1995), or are they ad hoc and meaningless?Do independent designers than those who created the designs, or do potential customers, participate in this measurement?Can the quality of design be assessed without manufacturing it and subjecting it to actual use? How relevant will abstract measurements be to practicaldesign? Is the measurement quantitative or is qualitative information being gathered as well? (5) Evaluate the results to con rm or refute the hypothesis. How is the measured data evaluated? What are the criteria that determine whether a hypothesis was con rmed or refuted? Are these criteria general or context dependent? Note that most philosophers of science including Popper and Kuhn reject the existence of such criteria (Weimer, 1979).Are the criteria correlated with real design? That is, could not researchers nd designers successfully employing design rules that were refuted by researchers? For example, Fritts et al. (1990, p. 478) describe engineers using theories that produce erroneous results with respect to experiments but that have a pragmatic utility of di erentiating between candidate designs.Are hypotheses really refuted or con rmed or are di erent hypotheses found to be useful Transactions of the ASME, Journal of Mechanical Design, 1995, in pressin different contexts?When is it possible to disregard experimental evidence in favor of keeping a hypothesis (Agassi, 1975)? When can experiments be harmful to progress (Truesdell, 1982)? Does a failure of a hypothesis constitute a failure of a research project or can it provide useful information worth reporting? Will archival journals publish such a report? (6) Re ne the hypothesis. The comments on items (1) and (2) apply here. Moreover, How does one diagnose a incorrect hypothesis to accommodate empirical testing? When is re nement insu cient to address the failure of a hypothesis and a new worldview must be adopted? The above expansion of A ntonssons proposal re ects the complexity, richness, and necessity of studying research methodology. It illustrates that the design of a research activity is complex and di cult. It hints thatsome activities that lead to research successes may fail other research and that some activities may not be compatible with some methodologies. Furthermore, research failures (OR SUCCESSES) can lead to practical successes (or failures). Therefore, it is critical to identify where methods fail or succeed and in relation to which assumptions.SummaryScience does not progress according to a distinctive methodology, nor could engineering design research especially not if the goal is advancing design practice and not some abstract understanding. Di erent research scenarios consisting of di erent goals, disciplines, and cultural settings, may call for di erent research methodologies for attaining the stated goals. Research involves design and therefore design researchers must be re ective continuously . This paper illustrated how researchers can be re ective upon their research methodology. If researchers object to such re ection, they risk losing credibility and, more importantly, lose the chance of discovering whether their work is meaningful.AcknowledgmentsThe ideas expressed in this paper bene ted from discussions with Suresh Konda, Sean Levy, Shoulamit Milch-Reich, Ira Monarch, and Eswaran Subrahmanian. This work was done partly while the seed was with the Department of gracious and Environmental technology, Duke University, Durham, NC. and the Engineering Design Research Center, Carnegie Mellon University, Pittsburgh, PA.ReferencesAddis, W. (1990). Structural Engineering The Nature of Theory and Design, Ellis Horwood, parvenue York NY.Adelman, H. M. (1992). Experimental validation of the utility of structural optimization. Structural Optimization, 5(1-2)311.Agassi, J. (1975). Sciene in Flux, D. Reidel Publishing Company, Dordrecht.Transactions of the ASME, Journal of Me chanical Design, 1995, in pressAguirre, G. J. and Wallace, K. M. (1990). Evaluation of technical systems at the design stage. In transactions of The 1990 International Conference on Engineering Design, ICED-90 (Dubrovnik). Antonsson, E. K. (1987). Development and testing of hypotheses in engineering design research. ASME Journal of Mechanisms, Transmissions, and Automation in Design, 109153154. Arciszewski, T. (1988). ARIZ 77 An innovative design method. Design Methods and Theories, 22(2)796 820.Argyris, C. (1980). Inner Contradictions of Rigorous Research, Academic Press, New York, NY. Bell, R. (1992). Impure Science Fraud, Compromise, and Political In uence in Scienti c Research, Wiley, New York, NY.Beveridge, W. I. B. (1957). The Art of Scienti c Investigation, Norton, New York, NY, Revised edition. Bjerknes, G., Ehn, P., and Kyng, M., editors (1987). Computers and Democracy A Scandinavian Challenge, Gower Press, Brook eld, VT.Blumberg, M. and Pringle, C. D. (1983). How control groups can cause loss of control in action research The case of Rushton sear Mine. Journal of Applied Behavioral Science, 19(4)409425. Broadbent, G. (1981). The morality of designing. In Design Science Method, Proceedings of The 1980 Design Research Society Conference, pages 309328, Westbury House, Guilford, England. Bucciarelli, L. L. and Dworsky, N. (1980). Sophie Germain An Essay in the register of Elasticity, D. Reidel, Dordrecht, Holland.Burns, S. A. (1989). in writing(p) representations of design optimization processes. Computer-Aided Design, 21(1)2124.DeMillo, R. A., Lipton, R. J., and Perlis, A. J. 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A., editor (1987). Scienti c Knowledge Basic Issues in the Philosophy of Science, Wadsworth, Belmont, CA.Kuhn, T. S. (1962). The Structure of Scienti c Revolution, The University of Chicago Press, Chicago, IL. Kuhn, T. S. (1987). Objectivity, value judgment, and theory choice. In Kourany, J. A., editor, Scienti c Knowledge Basic Issues in the Philosophy of Science, pages 197207, Belmont, CA, Wadsworth. MacKenzie, D. (1993). Negotiating arithmetic, constructing proof The sociology of mathematics and information technology. Social Studies of Science, 23(1)3765.Transactions of the ASME, Journal of Mechanical Design, 1995, in pressMonarch, I. A., Konda, S. L., Levy, S. N., Reich, Y., Subrahmanian, E., and Ulrich, C. (1993). Shared memory in design Theory and practice. 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Reidel Publishing Company.Weimer, W. B. (1979). Notes on the Methodology of Scienti c Research, Lawrence Erlbaum, Hillsdale, NJ. Whyte, W. F., editor (1991). Participatory Action Research, Sage Publications, Newbury Park, CA.Transactions of the ASME, Journal of Mechanical Design, 1995, in press

Dementia Care Training for Nurses

mania C atomic number 18 Training for NursesImproving delirium Care Training for Registered General Nurses and Adult Student Nurses examining the sine qua non, force, content and barriers.This s everyplaceeign Project aims to explore the efficacy of current provision for dementedness supervise pedagogy for Adult branch Student Nurses and Registered General Nurses (RGNs). A range of audits and look literature on this area of special interest will be examined to obtain a better picture of the situation with an aim to discover a recommendation for whether more(prenominal) bringing up in this area is needed. The content and provision require of rearing will also be explored with barriers to effective rush and culture critically analysed.Introduction delirium is an umbrella term used to describe a wide range of symptoms caused by certain diseases or conditions associated with decline in a persons cognitive abilities such as memory, personality changes, impaired reasoning an d use of verbal language, which are severe enough to land a persons world power to perform every-day activities (Chater and Hughes 2012). The most common of these diseases is Alzheimers reference. Dementia is progressive and incurable, therefore it is vital these people are back up and make outd for by protects who consider been trained with the skills and knowledge needed to deliver high quality evidence based care. ADD IN STRONG mention THAT learn IMPROVES QUALITY EVIDENCE-BASED CARE.There are currently 800,000 people with insanity living in the UK, with these figures expected to rise by 40% over the next 12 years and by 156% over the next 38 years due to an ageing population. Evidence from the Department of Health (2012) shows that 95% of these people are over the age of 65 and are therefore more plausibly to have complex medical needs. As a result they spend increased clipping in acute infirmary wards under the care of RGNs, making training in this area for this group of health professionals a contemporary issue which needs exploration (Department of Health 2012) .The rising number of patients with frenzy presents a challenge for all acute hospital trusts and many different health professionals. Such patients friendship higher mortality rates and are more belike to have longer lengths of stay than others, they are also more at risk of move and other incidents whilst in hospital (Cornwell et al 2012). Aside from the cost implications to the NHS when trusts do not get to grips with this challenge, the patients are not getting appropriate care they are not living well with hallucination (Department of Health 2009). The National Dementia Strategy set a clear vision that people with dementia and their carers should be helped to live well with dementia, no matter what the stage of their condition or where they are in the health and care system. Through examination of Dementia training efficacy, it is hoped a recommendation will be made to impro ve the lives of those living with Dementia through changes in Dementia Care training for RGNs.Following sign exploration of evidence available surrounding Dementia care training, the following issues will be addressed and critically analysedWhy is Dementia Training for RGNs needed?How can the efficacy of training on Dementia care for RGNs be modify?What content should be used in Dementia care training?What are the barriers to implementation of Dementia care training?Why is Dementia Training for RGNs needed?Patients admitted to acute hospital wards with dementia have comparatively poorer outcomes regarding length of stay, mortality and further institutionalism (DH 2009, Alzheimers Society 2012). In addition, this group of patients place higher demands for nursing care, are more likely to functionally decline during admission and suffer increased rates of delayed discharge. This can result in permanent decline in health and added cost to NHS trusts (Mukadam and Sampson 2011). Thoug h thought by many to be due to their complex health needs (REFERENCE), The Health Foundation (2011) has suggested a significant reason for these poorer outcomes is neglect of professional understanding by RGNs in providing appropriate care.Improvement in Dementia care is currently a nationwide health initiative reference. National audits over the last 5 years have recommended implementation of dementia services such as dementia lead nurses, standardised perspicacity and care protocols and compulsory round training (DH 2009, Harwood et al. 2010, Thompson and Heath 2013, RCP 2013). Yet there are many recent reports of poor and slightlytimes negligent care suggesting these recommendations have not yet been followed or implemented (Leung and Todd 2010, Francis 2013, RCP 2013). Results from the National Audit of Dementia Care in general hospitals indicated that nurses working on acute wards rated significantly bring low adequacy of training than nurses working on care of elderly wa rds. Other audits such as Counting the Cost report (Alzheimers Society 2009) indicated that more than half of nurses had not received any pre or post registered dementia training.Elliot and Adams (2011) further identify the lack of understanding around Dementia, meaning the needs of one-time(a) people with Dementia are not addressed in many acute hospital settings. As can be seen, the need for specific training in Dementia care for RGNs is strong.There is evidence to support positive influence on effective care with training. The National Audit of Dementia Care in General Hospitals (NAD 2012) was commissioned by Healthcare Quality Improvement Partnership to address the concerns of care for people with dementia (Tadd et al. 2011). These audits aimed to identify hospitals provision of assessment, care models and staff training. Following the 1st round of audits in 2011 a report by Thompson and Heath concluded that the main barriers to providing in effect(p) care were lack of underst anding of the condition, not enough time to care and failing to communicate with patients. Improvements are not as forthcoming in dementia assessment on admission to acute wards. Results from the 2nd round audit of NAD acknowledge that there had been improvement in implementation of staff training frameworks in hospitals since the 1st round audit and represented an improvement in care as a result (Royal College of Psychiatrists 2013).The 2nd round report highlighted that round 75% of hospitals now provide dementia awareness training to nurses, although almost 50% are still failing to provide dementia awareness training as part of induction programmes. The report suggests that further improvement is take in providing better and more consistent staff training, as despite some progress, there appears to be a gap between actual training and written reports (RCP 2013). As a result, the recommendations outlined and analysed in this Independent project may be of some use in raising posi tive statistics.How can the efficacy of training on Dementia care for RGNs be change?It is the evaluation of this evidence which aims to generate key recommendations for provision of Dementia care training.Elliot and Adams (2011) were able to show improvements in needs met where specific education for RGNs is provided by a Dementia Nurse Specialist (recommendation number 1). This shows the role of the Dementia Nurse Specialist to be vital in improving the efficacy of Dementia training and infiltrating best possible evidence-based care into clinical practice. However, despite this, the minimal numbers of Dementia Nurse Specialists currently practicing has to be identified as a limiting factor. In many trusts and academic institutions, there is no availability for a Dementia Nurse Specialist to provide training, therefore limiting efficacy even when extensive training is to be provided (Knifton et al. 2014).In terms of training content, it is well documented that evidence used should be reliable and credibly substantiate clinical practice as this promotes evidence based practice and better health outcomes (Jeffs et al. 2013). Evidence based practice is vital in all nurses roles (REFERENCE NMC CODE). REFERENCE suggests up to date qualitative and quantitative research is the only knowledge and information base which should be used to allow best care to be provided, hence placing important value of increased use of evidence based research in training sessions. Currently, Moyle et al. (2008) suggests the lack of research used to underpin Dementia training for RGNs is limiting ability to not only provide best care but also identify those living with Dementia (Chang et al. 2009) passport 2. However, barriers to evidence based care remain even when high quality evidence is used to support training. Smith-Strom and Nortvedt (2008) have identified that RGNs often envision evidence difficult to interpret and evaluate while Oermann (2009) suggests very little of the con tent is retained to be implemented into practice. This suggests RGNs may also need training on evidence based practice and processing research (REFERENCE). Gerrish (2008) suggested the knowledge and skill of the individual nurse prior to receiving specific training heavy influenced their ability to improve their practice following. This suggests multiple training sessions on Dementia may be needed before practice can be changed and improved (REFERENCE). RECOMMENDATION 3.What content should be used in Dementia care training?Tadd et al. (2011) explain that one reason for increased functional decline is that care of patients on acute wards is prioritised from the perspective of the medical condition for which they have been admitted, often overlooking their mental health condition. Most acute wards follow rigid, task control routines such as drug rounds, meal times and washing, while staff lack the necessary skills required to provide proficient dignified care. This form of nursing c an cause increased anxiety and delirium resulting in poorer outcomes for individuals (Tadd et al. 2011, Calnan et al. 2013). Alzheimers Society (2009) report that patients admitted to acute hospital wards for longer periods are more likely to suffer from permanent worsened effects of dementia and physical health. They are more likely to receive prescribed antipsychotic drugs and to be discharged to residential care rather than their home (Thompson and Heath 2013).Leung and Todd (2010) acknowledge that specialist services do exist in some trusts and that training in managing behaviour, using spirit stories and implementing dementia care mapping are all good techniques that can help nurses to improve quality care. Dementia care mapping is an observational method of recording interactions that take place between individuals and nurses over a period of time (Ervin and Koschel 2012). This enables evaluation of what works and doesnt work for patients, it is a useful counsel of tailorin g person-centred care to help staff understand the experience of dementia from the patients perspective while rating quality of care habituated (National Institute for Health and Clinical Excellence and Social Institute for Care Excellence 2007) (NICE-SCIE).Alzheimers Society (2013) suggest that nurses must challenge their task compulsive ward environment and provide a more flexible approach providing care from the patients perspective as this is achievable and beneficial to patients. Leung and Todd (2010) inform that most nurses have received little or no training and are ill equipped to deal with the many challenges that face both patients and nurses. additionally NICE (2013) state that nurses suggest dementia education programmes should include identifying signs and symptoms, communication and person-centred care methods, treatment to include medicine administration and how to monitor side effects, special(prenominal) emphasis was placed on requirement to assess pan. Nurses also suggested that learning about the impact of dementia on the individual and managing challenging behaviour would be useful. Dementia training is not a compulsory element of the pre-registered nursing curriculum although this has been recommended to the Nursing and Midwifery Council (NMC) by several national organisations. (NICE-SCIE 2007, Alzheimers fellowship 2009, All-party Parliamentary Group on Dementia 2012, Higher Education for DementiaNetwork 2014 (HEDN)). The NHS Confederation (2010) recognise that providing dementia training to staff could benefit hospital trusts in several ways. These include nurses being equipped to identify those with dementia, therefore being able to implement care pathways appropriate to patients. Effective management of patients with dementia helps avoid disorientation and anxiousness which could reduce the amount of time spent attending to challenging behaviour and allow staff more time to care for all patients on an acute ward.What are the barr iers to implementation of Dementia care training?Even when effective dementia training has been provided, barriers to good quality evidence-based care remain and it is important these do not go unnoticed. Identification and knowledge of these barriers alone can minimise their limiting factor (reference). Acute hospital settings vanquish many challenges to both patients with dementia and the nurses caring for them. Yet Harwood et al. (2011) report that there is little evidence of research aimed at investigating these challenges and the provision of detailed policies on how to deal with them. Patients with dementia are more likely to find an unfamiliar environment unsettling, frightening and confusing due to the nature of impaired cognitive ability (Moyle et al. 2008). This accounts for literature suggesting that an acute ward environment comprised of identical doorways and bed spaces causes added confusion to patients (Reference). This often creates increased disorientation, aggress ion or withdrawal (Leung and Todd, Thompson and Heath 2013). This further challenges the nurses role in maintaining nutritional, personal hygiene and drug administration tasks as individuals can no longer respond to familiar faces, environment and periodical routines (Tadd et al. 2011).BarriersOvercoming the barriersThe brass accepts improvements are needed and is pinning hopes on the 3.8 billion Better Care Fund, which will was launched in April 2015. The pot has been earmarked for joint projects between the NHS and local government to encourage more integrated care.STUDENT NURSES2015 report Dementia education to bestandardised at degree levelsome nursing degrees offer only triple hours of dementia education throughout the whole three-year course.How this should change following the dementia core skills framework, but it doesnt state how many hours students will be required to undertake.Student nurse attitudes towards working with the elderlyFuture plans for RGNsHEE 2013 Mandate targets. ensure that tools and training opportunities in dementia are available to all staff by the end of 2018.Current training requierments of RGNs in relation to Dementia trainingReferencesDepartment of Health (2009) Living well with dementia a national dementia strategy. The Stationery Office, London.National Institute for Health and Clinical Excellence/Social Care Institute for Excellence guideline (2006) Dementia sustenance people with dementia and their carers in health and social care. NICE/SCIE, London.

Forming Strategic Alliances Business Essay

Forming Strategic Alliances Business EssayDuring the globalization, managers be confronted with a rapid changing competitive landscape. In order to overcome this difficulty, firms try to make alliances. Making strategical alliances is the relevant choice for managers to search for expressions for how to compete effectively and create the self-made future.Recently, coaction between companies became fashionable .Strategic alliances is a cooperative agreements between companies. It involves all kinds of companies such as jumbo, medium and small. In strategic alliances, ally companies join forces for common goals without losing their strategic autonomy.Representation of an allianceGoals and interestsGoals and interestsspecific to Aspecific to BSource Dussauge and Bern (1999), Cooperative Strategy, ch.1, p. 3The Advantages of Strategic AlliancesThere are s of all timeal advantages of forming alliancesIt whitethorn facilitate entry into a foreign marketMany firms who want to enter f oreign market, they take local partner who will understand railway line conditions and who has good relations with local government and organizations. For spokesperson, in 2004 Warner Brothers entered into a joint venture with two Chinese partners to produce and reel films in China. Through the alliance with local firms, Warner Brothers succeeded to distribute any films it producesIt allows firms to share cost and risks for growth new products or processFor example, an alliance between Boeing and Mitsubishi share 8billion U.S Dollar among the partners for building a new aircraft such as 7E7.It stimulates to develop skills and assets which are difficult to do al unmatchableFor example, in 2003 Microsoft and Toshiba established an alliance for developing a new microprocessor for cheer for automobiles. Microsoft brought its software engineering skills and Toshiba its hardware engineering skills.It helps companies to establish technological standardsFor example, in 1999 Palm Compu ter formed an alliance with Sony under which Sony agreed to license and aim Palms operating system in Sony PDAs. The motivation was to establish Palms operating system as the industry standard for PDAs a impinge onst Windows-based operating system from Microsoft.The Disadvantages of Strategic AlliancesEstablishing alliances piece of tail be risky. Unless a firm is careful, it underside give away more than it receives. It means that, if the partner reckless of managing its know-how, it can be leaked to other partner.Main drivers of formation of alliancesThe new and rapid growth in the number of strategic alliances can be explained by various changes in the international credit line environment. globalisation of trade and acceleration of technological progress seem to be major driving forces that yield led firms to enter into significant numbers of cooperative agreements.Strategic Alliance driversGlobalizationTechnical changeDisenchantment with M ASource Tayeb, M. H. (2001), International Business Partnership, ch.2, p.35.GlobalizationThe Globalization is the process which includes the objectives relating to the need to establish a large global presence, to gain knowledge and size, ensure competitive defence and deal with regulatory and political barriers to new market entry.One of the main drivers of globalization is the fact that customer need and preferences throughout the world are rapidly converging. This makes firms to produce so-called global products suited to all consumers, irrespective of their nationality.International alliances can offer an effective way to globalize more rapidly and therefore enhance a companys competitiveness. While making international acquisitions is both costly and risky setting up a network of wholly foreign subsidiaries is long, expensive and hazardous licensing gives little control. Global alliances can allow the partner companies to pool resources produce global product and distribute it worldwide British Telecom, M CI and ATT for World Partners Alliance of Sambuca and Nemiroff Alliance of Philips and Whirlpool.Technical ChangeThe cost and complexity of new technology are increasing extremely rapidly. amid 1970 and 1990, RD expenditures rose three times as fast as overleaping on fixed assets (Collins and Doorley, 1991).With the increase in the diversity and complexity of technology know-how, the commence of possible innovations based on this expertise is growing wider. While the range of possibilities offered by new research has been increasing tremendously, individual RD programs are growing ever more expensive and the chance of achieving technically successful and commercially profitable wills have become more and more uncertain. This is why cooperation is viewed as un debarable in many high-tech industries by dividing up the RD work between the partner firms, it enables them to share costs, pool their expertise, and explore a greater number of avenues (Dussauge, Hart and Ramanantsoa, 199 2). For exampleThe Peugeot/Renault JV, Alliance of PRV V6 EngineDisenchantment with MAThe disenchantment that has followed many mergers and acquisitions seems to be one of the reasons behind the recent development of strategic alliances. Alliances make it possible to avoid the culture and organizational shock coming in the wake of a merger by proceeding step by step, and by gradually adapting the field and structure of the agreement.Formation of Strategic AlliancesFormation processSource Schaan, J (2007), Cases in Alliance Management, ch. 1, p. 7Strategy developmentThe rationale for a strategic alliance needs to be firmly in a clear strategic understanding of a companys current capabilities and those it will need to be successful in the future. First of all, managers need to establish the strategic goals of their companys and then evaluate their resources and capabilities to see if they are capable of executing on their own.The process starts by developing a realistic appraisal of what resources are required to meet a companys long-run strategic objectives. The objectives are for increasing competitive advantage. The manager must enunciate that what capabilities the firm has and searching for. With this undertaking, managers begin to establish their criteria for rating partnership opportunities if this is an option they choose.Before making the mind to go for the alliance, the potential costs involved need to be considered such as technology transfer, coordination and management costs, which is high indeed. (Tayeb, H. M 2001).Managers need to take into account of, if the firm has an experience on building alliance. If this is first gear alliance, a company should look carefully at its internal policies and practices and evaluate to what degree they will help or hinder an alliance. For example, if a company has difficulties on managing its internal communication, then there will be strain on the alliance relationship. It is best to modify internal practices as necessary before introducing a third party.The process of strategy development is as followingStrategy DevelopmentSource Schaan, J (2007), Cases in Alliance Management, ch. 1, p. 7Selecting the reform partnerIt should come as no surprise that choosing the right partner is a major determinant of how successful an alliance will ultimately be. Inexperienced companies should not hurry up to do a deal-choosing partner.Poor partner selection ranks high among the reasons for alliance failure. It invariably takes longer than anticipated to find the right partner. Managers should spend time and resources to thoroughly analyze the potential opportunity. Depending on the scope and complexity of the alliance, it takes from several months to a couple of years to find the right partner.Small companies feeling for alliance partners are often tempted to look for shortcuts as they find themselves facing time and financial pressures. They may succumb to the temptation to partner with any compan y, whether or not it meets their strategic needs. This is the mistake that companies make, because a partner must fit a companys strategic needs.Small companies mostly keen on forming partnership with large companies. The reputation and image of the large company can often cause the small firm to ignore its own strategic objectives.After the strategic objectives were defined, managers should learn how many partners to approach. The search process starts by formalizing partner profile screening criteria, developing a list of prospects, ranking the list against the criteria and then focusing on a manageable number of the best prospects.Complementary assets and capabilities is the core characteristic of partners for evaluation the strategic fit. Having identical strategic assets is not a good basis for a partnership because the possibility of competitive action can be high over the long term.It is necessary to evaluate partners according to their strategic, pagan and practicable f it.Concerning to strategic fit, managers should take into the balance of need between the partners. If the needs of other partner are to get more profit, then this will not be long-term alliances.The nature and durability of the strategic fit is also a critical consideration. It is important that the long-term objectives of the partner are not in conflict and that the intended benefits can be sustained.During analyzing strategic fit, firms need to choose a partner who has a potential strategic network. In high-tech industries, most of the firms have cooperative network with each other.As it said above, building an alliance with large firms is risky. Companies should choose a partner who is almost the same size. Research indicates that choosing self-colored size of partner can decrease successful collaborative activity. It can lead Merger and Acquisition.Cultural fit is core of choosing partner. It can affect business logic, competitive behaviour, time orientation, and decision maki ng. It directly impacts the ability of partners to work together to meet their common objectives. Research of KPMG shows that, the reason of 70 % of strategic alliances failure is cultural contradiction among the partners.Culture of companies has profound effect on organizations operational practices such as management and organizational structure, decision-making practices and employment policies.NegotiationThe major part of long-term collaboration is established at the dialog stage. Negotiation should be as first and foremost as a means of building the linkages that will persist effective collaboration between the partner companies.The dialogue process is perfect way for developing some unique insights into how the other party does business.In negotiation process, several areas require particular attention such as collecting negotiation team, negotiation preparations, the process of negotiation itself and forming a negotiation agreement.Negotiation can be stressful and managers need to be sure that his team members can have contribution. Besides, legal and tax professionals have a very important portion to play in putting a partnership together, but during the negotiation it is best to avoid them to attend the process.Well preparation can make the negotiation process easy and smooth. Advanced preparation should also help assess bargaining power, understand the concessions to be made and forecast issues that might arise.Good negotiations are characterized by honesty and an open flow of information between the partners.The agreement should be well written and set out the purpose, term, duration, warranties, obligations.ImplementationMaking the right decision about strategy, partner and structure is only the beginning. The real work starts when companies implement their alliance. While the chosen structure and scope of an alliance will significantly influence the kind of implementation required, the material covered in this section presents principles for creating winning conditions that are applicable to all.The main problems of forming strategic alliancesThere are distinguishable problems of forming strategic alliances.As it is obvious that strategic alliances in most cases are managed by two or more parents makes them inherently risky. The problems in forming alliances stem from one cause there is more than one parent. The owners of parent firms are powerful. They can and will disagree on just about nothing (Killing, 1982). Such as Queensland Minerals alliance, owners of both parts parent companies were disagree. Amcon Corporation wanted to expand to Queensland, but the CEO of Victoria Heavy Industries did not want to. As a result Amcon renegotiated the alliance agreement.Organizational culture, a companys ways of doing things, refers to basic assumptions and beliefs that are share by members of an organization. These operate unconsciously and define an organizations view and its environment.Organizational culture can cause probl ems where companies with distinctive cultures merge or form a strategic alliance. Employees from the parent firms tend to use their home-company culture. In this connection, Datta and Rasheed (1993) mentioned that, a lack of cultural sensitivity can easily lead to misunderstandings in strategic alliances.Main Problems of Forming Strategic AlliancesUnsuccessful rate of alliances are high. The success of an alliance seems to be a sound of three main factorsPartner selectionAlliance structureManaging alliances

Auditing Regulations in the UK

Auditing Regulations in the UKIntroductionFollowing the financial disasters that led to the collapse of corporations such as Enron and WorldCom, international and national regulators sought to strengthen statute law relating to the internal and external auditing of corporations. This resulted in the introduction of a number of international and national Acts and enforceable codes, commencing with the Sarbanes-Oxley Act 20021 in the US (www.sarbanes-Oxley .com). In the UK the government introduced the unite Code (FSA 2006) in 2003, which has subsequently been revised and strengthened, and revised the Companies Act (2006). These became the foundation for corporate governance and appropriate auditing procedures. This paper seeks to evaluate the effectiveness of this regulatory cloth in creating an auditing environment that will prevent a repeat of the disasters that led to their introduction. This will follow a brief overview of the auditing processes is provided initially.The Audit ProcessThere remove been several definitions of the term audit perhaps the most succinct of which is that based upon the American Accounting Associations, which states that Auditing is a systematic process of objectively pull together and evaluating evidence relating to assertions about economic actions and events in which the individual or organisation making the assertion has been engaged, to take the degree of correspondence between those assertions and established criteria, and communicating the results to users of the reports in which the assertions ar made. Porter et al (2003, p.3).In other words, the task of an tender is, through the use of a structured programme, to gather evidence relating to the financial statements made by a corporation, evaluate the truth of the statements made in the light of this evidence and also to ensure that any opinions and reports presented are in unanimity with the prevailing rules, regulations and criteria. They then have to present a ce rtified unbiased view of their findings from the audit to external stakeholders, such as the shareholders and government authorities (See get wind 1).There are several types of audits conducted throughout an organisation. However, this paper concentrates upon the external and internal audit. A licensed and qualified firm of auditors, whose independency from the organisation must come with the definitions set out the combined code and accompanying guidance nones, carries out an external audit.The essential purpose of the internal audit is, in the words of the bestow of Internal Auditors (Spencer-Pickett 2003, p.2), intended to improve the effectiveness of risk management, control and corporate governance processes. Whilst the intention of this process, as with external auditing, is to provide and independent assurance on these processes and controls, the internal audit personnel are employed at one time by the corporation.Current regulationsThe auditing process relates to most c orporations (Gray and Stuart (2004), but this paper concentrates upon the Public Limited Company. In respect of financial reporting at bottom the UK, commercial organisations are governed by the rules of the Combined Code (2006) and the international reporting standards set by the IFA2, as explained inwardly their handbook (2006).Combined CodeThe combined code concentrates upon five areas of the corporations activity and internal structure. These include Directors which include advice on suitability, proportion of decision maker to non-exec directors on the board and their roles and freedom. It also defines a clear distinction of duties between CEO and Chairman.Remuneration This relates formula for the make-up and levels of directors pay, together with the inclusion body of an independent remuneration committee.Accountability and audit Requires the board, through an independent audit committee, to maintain an adequate system of internal control that should be audited, the sel ection and independence of external auditors and outlines the process of accountability of the organisation to the various stakeholders.Relations with shareholders Outlines the responsibility of the board to its shareholders and the reverse. This section of the code also sets out the requirements of the board to include the shareholders rights within their voting and operating procedures.Institutional shareholders Section E of the code concentrates specifically upon the relationship that exists between the board and its institutional shareholders and outlines the dialogue that should occur between the both stakeholders of the business.IFRSPerhaps most important aspect of the financial reporting and auditing process is contained within the FRS3 and SSAP4 (ASB 2007) regulations, the former of which are based upon the international standards, which have been subjected to a serial of amendments in recent years.Main ObjectiveThe Main IFRS objective is to promote a universal financial reporting standard, with the intention of providing an equality of financial info that can improve comparison and dependability of content on a global basis. In assenting, the standards set out to increase the trust and reliance on financial reporting system, thus reducing the likelihood and potential risk of financial disasters such as Enron.Other objectivesThe objective of IAS 17 is directly related to the provision of financial information to be apply for investment or other economic reasons, such as acquisitions. As such it concentrates upon the reliability of the accounting and reporting standards for the Balance Sheet and Cash Flow statements. Therefore, it focuses on a fair representation, attracting significant importance to the fair value of assets, liabilities and equity, allowing interested parties to ascertain the underway real market value, thus making historical cost accounting redundant. Company officers have to prepare and sign compliance statements in impairm ent of the veracity of the information and internal controls operated by the corporation and there must be a separate external audit certificate.The IFRS measurements are applied to separately of the standards, although there is intent to introduce measurement as a separate application5. However, at present IFRS 2, relating to share based performance has specific measurement guidelines, as does the IFRS relating to the treatment of fixed assets, Here the initial measurement is the acquisition paid, but in later reports these values must reflect a fair sure market value, unless there is a reason for this not being possible. In general, the measurements require a current fair value model to be usedThe presentation of financial statements and disclosures is also addressed For example, the Balance Sheet must contain at least sixteen lines (IAS1.68), which include tangible and intangible assets, current and future liabilities and a breakdown of the equity structure. IAS 1.81 provides t he requirements for the income statement including revenue, costs, profit or loss and its distribution.As shown within the list of standards prepared by Deloitte (2005), in addition to the above there is a range of other requirements, including risk assessment corporate governance regulation compliance. If any disclosure cannot be made a certified statement has to be prepared by management and included within the financial reports giving the reasons for this omission.The major task for external auditors is to certify the accuracy and compliance of the statements, and the effectiveness of internal controls ensure efficient business management and a secure level of protection for investors and shareholders exists. Where risks exist, this must be identified with recommendation for actions.ConcernsIn spite of the regulations and codes, there are still concerns being expressed by investors and shareholders. These generally fall within three categories.Auditor competence and independence A recent survey shows shareholders are concerned about the external auditors. This focuses on their independence, experience and suitability and compliance with procedures.Independence of internal controlsSimilar concerns are being expressed regarding the internal controls and auditing process. Shareholders are not convinced that the level of effectiveness in identifying fraud and risk is effective or transparent nice and are thus seeking an expansion of financial reporting statements (John Lorinc 2002).Shareholder concerns are supported by research at the university of Auckland (Cheung and Hay 2004), which particularly showed auditor independence to be a major concern to investors.Fair valueThe concept of fair value is another set off causing disquiet. To date, the IFRS do not have a single definition for the term. Therefore it becomes subject to independent expertise and opinion. However, the fact that such opinions can vary significantly means that the level of reliance on fair value is considerably reduced.ConclusionAs can be seen from this evaluate, whilst the IFRSs go a long way towards addressing the issues skirt the accuracy, reliability and honesty of financial reporting, the issues of fair value and auditors independence are still a major concern in the minds of investors. This is supported by events such as the near collapse of Northern Rock PLC in the last quarter of 2007, which shows that that there are still inadequacies within the reporting standards that need to be addressed. In this case there are questions to be asked about the interpretation of fair value and the internal controls. By inference, this must also raise the issue of auditor suitability.ReferencesASB (2007). Accounting Standards and Practice. Retrieved 30 November 2007 from http//www.frc.org.uk/asb/technical/standards/accounting.cfmCheung, Jeff and Hay, David. (2004) Auditor Independence The Voice of Shareholders. Business Review. Volume 6, issue 2. University of Aukland.Copne ll, Timothy (Director) (2006). Shareholders Questions 2006. Audit Committee Institute KPMG LLP. UKDeloitte (2005). IFRS 7 A disclosure checklist. Retrieved 28 April 2007 from http//www.iasplus.com/fs/0510ifrs7checklist.pdfFRC (2005). Guidance on Audit Committees (The Smith Guidance). Financial coverage Council. London, UK.Gray, Iain and Manson, Stuart (2004). The Audit Process Principles, Practice and Cases. Third edition. Thomson Learning.Handbook of foreign Auditing, Assurance, and Ethics Pronouncements. (2006). International Federation of Accountants. New York.KMPG (2005). KMPG International Survey of Corporate Responsibility Reporting 2005. Retrieved 29 June 2007 from http//www.eldis.org/go/display/?id=19513type=DocumentLorinc. John (2002). subsequently Enron. CA Magazine. Canada. December 2002.Porter, Brenda., Simon, Jon and Hatherly, David (2003). Principles of External Auditing. John Wiley and Sons Ltd. Chichester, UK.Sarbanes-Oxley (2002). Retrieved 29 November 2007 from www.sarbanes-Oxley.comSpencer-Pickett, K.H (2003). The Internal Auditing Handbook. John Wiley Sons Inc. New Jersey, US.The Committee on Corporate Governance (2006). The Combined Code on Corporate Governance. Financial Reporting Council. London.Footnotes1 Also known as the Public Accounting Reform and Investor Protection Act of 20022 International Federation of Accounts3 Financial Reporting Standards4 Statement of Standard Accounting Practice5 see http//www.iasb.org/Current+Projects/IASB+Projects/Fair+Value+Measurements/Fair+Value+Measurements.htm

Gay Rights Essay -- essays research papers

Gay RightsTwo men are walking down the street very peacefully until they purpose to kiss one a nonher right out in the open. Some people look upon this as weird and others look upon it in disgust. Some correct get angry about it. Is there a problem with what these men just did? Should they be left alone or reprimanded for what they have done? The departure of gay rights is very cloudy in our great nation. Most of this is due to the problems with the issue, the reasons for controversy, and pros and cons of the issue.     First of all, both sides have too many problems with gay rights for there to be a common ground on the issue. The biggest problem I find with the whole thing is the problem is not just fought by words, but excessively by physical means. There have been countless gay beatings across the United States. One instance took place on November 17, 2001. Police said the 42-year-old Vancouver man, whose injuries place he was beaten several times with a baseball bat, might have been the victim of a hate crime (HateWatch.org). Even though the good turn of hate crimes has gone down, a poll was taken and Nearly 4 out of every 10 human beings polled said they fear that anti-gay violence will be directed against them personally, and 32 percent said theyve been physically attacked because they are homosexual. (HateWatch.org). On the other hand, being gay goes against the beliefs and values of some Christian churches. As tell in the bible Do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived. uncomplete fornicators, nor idolaters, nor adulterers, nor homosexuals, nor sodomites, nor thieves, nor covetous, nor drunkards, nor revilers, nor extortioners will inherit the kingdom of God (Corinthians 69-10). Or another passage If a man lies with a male as he lies with a woman, both of them have committed an abomination. They shall surely be put to death. Their blood shall be upon them." (Leviticus 2013). With gays not backing down and religious people not backing down, this situation will have a difficult time being resolved anytime soon.      Secondly there are many issues that do not help the problem at all, thus creating controversy around the situation. The first problem is the issue of gay marriage. All in favor believe that a gay couple should have the right to get marri... ...N. Equality practice civil unions and the future of gay rights. New York Routledge, 2002.Gallagher, John. Perfect enemies the battle between the religious right and the gay Movement. Lanham Md. Madison Books, 2001.Gil, Tony. Personal Interview. 4 Dec. 2002.Harris, Brandon. Personal Interview. 4 Dec. 2002.Kranz, Rachel. Gay Rights. New York Facts on File, 2000.Minton, Henry L. Departing from deviance a history of homosexual rights and emancipatory science in America. Chicago University of Chicago Press, 2002.Nomad. Ex-Gay Nomad. 4 February 2002 < http//members.aol.com/exga ynomad>.Richards, David A. J. Identity and the case for gay rights race, gender, religion as Analogies. Chicago, Illinois University of Chicago Press, 1999.Silverman, Bryan. Personal Interview. 4 Dec. 2002.Stein, Arlene. The stranger beside door the story of a small communitys battle over sex, faith, and civil rights. Boston Beacon Press, 2001.Thomas, Laurence. Sexual orientation and human rights. Lanham, Md. Rowman & Littlefield, 1999Thompson, Andrea. Pediatrics abide Gay Adoption. NBC News and News Services <http//www.msnbc.com/news>.

Poetic Inspiration in Kubla Khan and Rime of the Ancient Mariner Essay

Poetic Inspiration in Kubla Khan and Rime of the past Mariner An examination of the events that Coleridge presents in The Rime of the Ancient Mariner and Kubla Khan and the situations in which they find themselves reveals interesting aspects of Coleridges own character that are both quasi(prenominal) to and different from the characters named in the titles of these poems. In particular, an examination of these characters with an eye toward Coleridges conception of poetic inspiration and success can be fruitful. In Kubla Khan, Coleridge depicts a powerful character who did ... a stately pleasure dome decree (Kubla Khan lines 1-2). The fact that Kubla Khan is able merely to decree a pleasure-dome and know that his orders will be executed implies that he is a character of both strong will and great creative power. This faith in himself is not misplaced. The Khan decrees that a pleasure-dome be built and his order is immediately executed So twice five miles of fertile ground/ With walls and towers were girdled round (6-7). Some aspects of the landscape and the dome echo the hardship implied by the chieftains single-minded determination the fountain with ceaseless turmoil seething, the dancing rocks that are tossed into the air by the fountain, the ancestral voices prophesying war, and the fact that the sacred river itself is flung up momentarily by the fountain (18, 23, 30, 24). As the Khans creation, the dome can reasonably be expected to contain clues to his character, and the characterization of the Khan harmonizes well with these clues about his character precondition by the pleasure dome the image of a Mongol chief is one associated with danger, war, and a large amount of strength. ... ... of a broken and essentially flexile force. When seen in these terms, it seems that the mariner may be the image with which Coleridge most closely identified himself, but both are symbols of his creative process. References The Bible. Authorized (King James) T ranslation. Coleridge, Samuel Taylor. Kubla Khan in Samuel Taylor Coleridge A Critical Edition of the Major Works. Ed. H J. Jackson. Oxford Oxford University Press, 1985. Coleridge, Samuel Taylor. The Rime of the Ancyent Marinere, in Seven Parts (1798 text) in Romanticism An Anthology, Second Edition. Ed. Duncan Wu. Oxford Blackwell Publishers Ltd., 1998. Coleridge, Samuel Taylor. The Rime of the Ancient Mariner. In Seven Parts (1817 text) in Samuel Taylor Coleridge A Critical Edition of the Major Works. Ed. H J. Jackson. Oxford Oxford University Press, 1985.