Monday, December 30, 2019

President Andrew Jackson - Fast Facts

Andrew Jackson (1767-1845) was the first president to be elected based on popular sentiment. He was a war hero who gained popularity with the War of 1812. Nicknamed Old Hickory, he was elected more for his personality than for the issues of the day. He was a very strong president who used his veto power more than all the previous presidents combined.   Following are some fast facts and basic information about Andrew Jackson.   For more in-depth information, you can also read the  Andrew Jackson Biography. Fast Facts: Andrew Jackson Birth: March 15, 1767Death: June 8, 1845Known for: President of the U.S.Term of Office: March 4, 1829 to March 3, 1837Number of Terms Elected: 2 TermsSpouse: Rachel Donelson Robards, died in 1828.Also known as: Old Hickory; King AndrewQuote: Perpetuity is stamped upon the Constitution by the blood of our Fathers. Additional  Andrew Jackson Quotes. Major Events While in Office Peggy Eaton Affair (1828-1831)Veto of Maysville Road Bill (1830)Indian Removal Act of 1830 (1830)Ordinance of Nullification (1832)Veto of Recharter of Second Bank of the United States (1832)Black Hawk War (1832)Assassination Attempt (1835)Texas Revolution (1836) States Entering Union While in Office Arkansas (1836)Michigan (1837) Related Andrew Jackson Resources These additional resources on Andrew Jackson can provide you with further information about the president and his times. Andrew Jackson Biography: Learn about Andrew Jackson childhood, family, early career, and the major events of his administration.Jacksonian Era: Learn about this period of great political upheaval and the events that would lead to more party involvement and a greater democratic sense.War of 1812 Resources: Read about the people, places, battles and events of the War of 1812 that proved to the world America was here to stay.War of 1812 Timeline: This timeline focuses on the events of the War of 1812.Top 10 Significant Presidential Elections Andrew Jackson was involved in two of the top ten significant elections in American History. In 1824, John Quincy Adams beat him for the presidency when it was put into the House of Representatives through what has been called the Corrupt Bargain. Jackson then went on to win the Election of 1828. Other Presidential Fast Facts John Quincy AdamsMartin Van BurenList of American Presidents

Sunday, December 22, 2019

Liberty And Justice For Almost Everyone - 2522 Words

Liberty and Justice for Almost Everyone The classification and demoralization of races has been the cause of serious tension for centuries. Some Americans choose to stay ignorant to the injustice occurring around them while others take those issues and blow them way out of proportion. In a world that will always classify people by their race, a common ground needs to be found between the two extremes so that Americans may be able to live together comfortably. Throughout American history many minority groups have felt the wrath and harshness of racism but one group has dealt with the longest lasting and most severe form- the African Americans. Racism in past and present America has aided in the creation of a culture that is filled with†¦show more content†¦The slaves were often commanded to marry and have children with other slaves. This breeding let the owners gain more slaves with out having to actually go out and spend money on more. These impalpable injustices became so d eeply instilled in those who supported the owning of slaves, that they sharply fought those who threatened the morality of it all. Even though the colonists showed no appreciation towards their workers, the slaves actually were incredibly crucial in the construction of the American economy. Amidst the suffering, people began to realize the immoral acts that were being committed through the legal institution of slavery. As popular as the acceptance of slavery was, another movement began to gain attractiveness- the abolitionist movement. This particular faction had been around since the 1820s; however, it gained intense support in the 1830s- 1870s. This group fought hard for the emancipation of all of the slaves in America. In 1831 a man by the name of William Lloyd Garrison founded the abolitionist newspaper, The Liberator. Garrison played a huge role in the movement helping to create the Anti-Slavery Society, founded in December of 1833 by a group of men who met to discuss the discr imination and also their proposed solutions to the problem, and by passing out

Saturday, December 14, 2019

Risk management and the identification and analysis of risk Free Essays

string(54) " can extend into muscle and/or supporting structures\." INTRODUCTION Risk management is the identification and analysis of risk. This leads to planning and implementation of control measures which may be physical, clinical, financial or cultural. The intended objective or aim being to eliminate, reduce or transfer risk. We will write a custom essay sample on Risk management and the identification and analysis of risk or any similar topic only for you Order Now (Wilson.J. and Tingle.J. ed (1999)). Risk is defined as the possibility of incurring misfortune or loss and may be associated with patients, visitors and staff. It may also be associated with buildings and estate, equipment and consumables, systems and management. (Dobos C (1992)). Alaszewski et al (1998) a social scientist defines risk as the possibility that a given course of action will not achieve its desired and intended outcome and that some undesired and undesirable situation will develop instead. In the case of pressure ulcers, the nurses’ objective is to prevent them or stopping them from deteriorating any further. To do this there is need to identify the best assessment tool that can identify those that are at risk. With several assessment tools out there, there is need to identify a tool that is able to measure what it is supposed to measure and more accurately. (Dougherty et al 2008) Importance of risk management All organizations, public or private, large or small, do regularly face internal and external uncertainties that affect their ability to achieve their objectives. Effective implementation of risk management can help Organizations improve their chances of survival and success. Risk management encourages organizations to rely on proactive management to promote high quality care; deal effectively with opportunities and threats; comply with regulatory requirements. It also encourages them to improve on mandatory and voluntary reporting; improve on governance; encourage stakeholder confidence and trust; enhance strategic planning; minimize financial, environmental and safety losses; and improve on organizational resilience and performance. (Shortreed ,2010:p 8 ).There is little evidence though which testifies that risk management reduces litigation, controls or reduces the incidence of adverse events or produces improvements in quality of care (Walshe and Deneen 1998.p 12-3). Risk managementis a fundamental element of the nurse’s role which is expected to lead to health and safety promotion of the members of the team and the patients with whom they come into contact. Pieces of legislation like the Health and Safety at Work Act 1974, The Management of Health and Safety at Work Regulations 1999 and Mental Health Act 1983. Also Human Rights Act 1998, Data protection Act 1998 and Mental Capacity Act 2005 do support the need for risk management. Patient safety in particular has been placed high on the Government’s agenda, the focus of guideline documents including ‘Organization with a memory’ (DH, 2000), ‘Building a safer NHS for patients’ (DH, 2001) and ‘Doing less harm’ (DOH and NPSA 2001). Also ‘Learning from Bristol’ (DOH 2002), ‘Design for Patient Safety’ DOH 2005, ‘Safety First’ (DH, 2006) and in ‘The operating framework for the NHS in England 2009/10â€℠¢ (DH 2008), do give patient safety top priority. The NHS Plan reiterates the need for risk management by mentioning that all health organizations now have a statutory duty of quality and a responsibility to reduce the number of mistakes. (Department of Health, 2000). In the case of pressure ulcers it is the duty of the nurses to make sure that they are prevented and research shows that it is possible in 95% of the time (Waterlow 2005). Causes of pressure ulcer Pressure ulcers, are commonly referred to as pressure sores, bed sores, pressure damage, and pressure injuries. They are areas of localised damage to the skin, which can extend to underlying structures such as muscle and bone. Damage is believed to be caused by a combination of factors including pressure, shear forces, friction and moisture .EPUAP (2009) Pressure ulcers can develop in any area of the body. In adults damage usually occurs over bony prominences, such as the sacrum. (Dougherty et al 2008). People who are more prone to ulcers are those in most cases with the following intrinsic risk factors namely reduced mobility increasing age, incontinence, poor nutritional intake/dehydration, acute, terminal or chronic illness, neurological deficit, poor oxygen supply to the tissues, diabetes ,obesity/reduced body weight, sepsis/pyrexia, mental state/depression, medication .(NICE 2003). In community the changes in health environment and demographic set up have further compounded the problem of pressure ulcers as the health service changes have led to more patients being discharged earlier from acute care into the community. This, together with demographic changes, has given rise to increasing numbers of immobile elderly patients being cared for by the already short staffed community nursing staff. (Chaloner et al 1999.p 1142) Pressure ulcer grading EPUAP (2009) came up with four Category/Stages in grading pressure ulcers. Stage I pressure sore is a Non-blanchable erythema intact skin with non-blanchable redness of a localized area usually over a bony prominence. Darkly pigmented skin may not have visible blanching; its color may differ from the surrounding area. The area may be painful, firm, soft, warmer or cooler as compared to the rest of the tissue. Category I may be difficult to detect in Individuals with dark skin tones. In risk management this category is usually a sign that the patient is at risk of pressure sores. Category/Stage 2 presents clinically as an abrasion or blister. It is a partial thickness loss of dermis presenting as a shallow open ulcer with a red pink wound bed, without slough. May also present as an intact or open/ruptured serum-filled or sero-sanginous filled blister. This category is sometimes confused with tape burns, incontinence associated dermatitis, maceration or excoriation. Category Stage 3 is superficial lesions. Subcutaneous fat may be visible but bone, tendon or muscle is not exposed. Slough may be present but does not obscure the depth of tissue loss. May include undermining and tunnelling. The depth of the pressure sore depends on the location of the ulcer. Category/Stage 4 results in full thickness tissue loss with exposed bone, tendon or muscle. Slough or escharmay be present. Often includes undermining and tunneling. The depth of a Category/Stage 4 pressure ulcer just like stage three varies by anatomical location. They can extend into muscle and/or supporting structures. You read "Risk management and the identification and analysis of risk" in category "Essay examples" Bone and muscle is left exposed. Prevalence and Incidence It is estimated that approximate pressure ulcer prevalence is 6.7% of the UK patient population (DH 1992). Kaltenthaler, E et al (2001) reviewed sixty research papers that were written between 1980 and 1997 and a few before 1980. In the review they were able to establish that Prevalence reported for hospitals in the UK ranged from 5.1to 32.1%.The range for community settings was 4.4 to 6.8% and that for nursing homes was 4.6 to 7.5%.The highest reported prevalence was 37% for a palliative care unit. Incidence reported for hospitals in the UK ranged from 2.2% per annum to 29% over a maximum period of six weeks. Only one study, which included patients who were bedfast and chair fast, was reported for community settings giving an estimate of 20% over a maximum period of six weeks. No incidence studies were found for nursing homes. The highest reported incidence was for older patients with hip fractures which was 66% over an 18-month period. There were discrepancies in measuring prevale nce and incidence which can affect the findings, namely, substitution of incidence for prevalence in analysis, use of different classification systems, under-reporting of pressure ulcers on transfer from different care facilities, overestimation of prevalence data by not taking case-mix into account, use of pressure ulcers as a measurement of quality, causing under-reporting, use of different study designs (prospective versus retrospective, observation versus chart review). (Sternberg, J. (1989.p 50). Moffatt, and Franks (1997:p.96-105) came to the conclusion that prevalence in community may be higher than stated since it is difficult to gain all information about patients in community. Cost of pressure ulcers The total cost of pressure ulcer care in the UK is said to be between ?1.4 billion–?2.1 billion which constitute four percent of total NHS expenditure. More than ninety percent of the cost of treatment is the cost of nurse time. (Bennett et al 2004). Modern dressings accounted for eighty million pounds worth of sales and traditional (dry, gauze based) dressings accounted for twenty one million pounds in the UK in 1999 (Russell, 2000). This can be divided into hospital (fourteen million pounds, six million pounds) and community (sixty four million pounds, fifteen million pounds for the modern and traditional respectively (Dealey, 1994). Patients in the UK are increasingly aware of their political clout and litigation against the NHS when it delivers below expectation is becoming a common occurrence (Walshe and Deneen 1998.p 9-10). The NHS receives around ten thousand new claims for clinical negligence annually, and this number is rising (National Audit Office 2001). The total a nnual charge to NHS accounts for settling claims has risen seven-fold since 1995–1996. Relatively few of the current claims relate to pressure damage and in the UK the mean value of settlements in these cases is relatively low compared to other countries like the United States of America (typically less than ten thousand pounds). (Tingle J. 1997.p 757-8). The emotional costs of living with a pressure ulcer are difficult to quantify. What is known is that patients experience pain, dependency, fear of the odor from the ulcer as well as feeling unclean. In a nutshell, negative effects on quality of life are real but impossible to quantify. (Bush 2002.p 34) (Reed et al 2001). All this according to Walshe and Dineen (1998.p 1-37) justifies the case for risk management. Identification and Assessment of risk Part of risk management requires that patients be screened on initial contact and if identified to be at risk of developing pressure ulcers should receive a full assessment of that risk. This is considered best practice. It is also best practice to use evidence based tools and scales in the process. (DH 2010). The rationale for trying to identify those that are at risk of pressure ulcers is that it is cost effective to prevent pressure ulcers than to cure them. This can be achieved considering that up to 95% of the pressure sores are said to be preventable (Waterlow 2005). Also it is cost effective to catch them early than later ((Touche Ross, 1994). There are a number of tools and scales that have been devised over a long period of time. The most widely used are the Norton (Norton et al, 1962) and Waterlow (Waterlow, 1985.) scales in the UK and the Braden Scale (Braden and Bergstrom, 1988.) in the USA. Although precise figures on the use of these scales is unknown, it is acknowledg ed that the Waterlow scale is the most frequently used risk assessment score in the UK ,especially in secondary care and some community setting. In communityin the UK ,The Walsall Community Risk Score Calculator has been in use for about twenty years but further research on validity of the tool is needed .( Chaloner.D.M, and Franks .P .J. (1999.p 11 42-1156)). The predictive validity of these assessment tools and scales in predicting which patients go on to develop pressure ulcers has shown that there are clear variation in sensitivity, which means some tools are more effective in identifying and predicting those who are at elevated risk, and thus may go on to develop a pressure ulcer. (NICE 2005.).Some researchers like Edwards (1996.) do doubt the rationale of applying measures of sensitivity and specificity to the scales when mathematical models were not used in designing them. There is an also ethical issue that arises in testing because it is not possible to have a sample of patients who are at risk who are not receiving intervention, which may have an effect on specificity (Deeks, 1996). Using the development of pressure ulcers as the only criteria for measuring the tools has its own weakness in that it misses those that were at risk but were rescued by good nursing and medical care .Waterlow (1996.) argues that there is bound to b e statistical fallacy in the use of sensitivity and specificity because conditions never in most cases remain static especially in the face of good or bad preventive nursing and medical interventions. Norton scale The Norton scale was the first tool used for pressure sore risk prediction, although it was originally intended for use as a research tool for studies in geriatric populations and not as a risk predictor (Norton et al, 1975). The scale contains assessments of general physical condition, mental status, activity, mobility and incontinence. The Norton Scale is designed to identify the need for preventive pressure care in older hospital patients and aged care home residents. Each of the five items is scored from 1 to 4, with a maximum total score of 20. Scores of 14 or less rate the patient as ‘at risk’ of developing pressure sores, the lower the score, the greater the risk. The cut off point for at risk patients was later raised to 15 or 16 by Norton (Norton et al 1985). Strengths and Limitations of Norton Scale The tool has received wide spread criticism. Its simplicity which is supposed to be it strength has been identified as a weakness. The weakness identified is the assessor subjectivity (Dougherty et al 2008). It has been accused of both over predicting and under predicting patients who are at risk of developing pressure ulcers especially in patients undergoing surgery or recovering from myocardial infarction (Flanagan, M., 1993.),(Pritchard 1986). According to Bergstrom et al 1987 the Norton scale in his test over predicts by 64% while the Braden scale over predicts by 36%. This over and under predicting can have an effect on the resources that are to be utilized in dealing with the risk. The result may be wastage or use of less than adequate resources. The Norton is said to acknowledge that the tool was not intended as a universal tool, otherwise age and nutrition would have formed part of the criteria (Waterlow 2005). Deeks (1996.) used five separate studies to assess the predictive abilities of the Norton scale. Three studies reported sensitivities of between 60% and 90% (Norton et al, 1975; Goldstone and Goldstone, 1982; Smith, 1989), one reported a sensitivity of less than 20% (Stotts, 1988), and one only had five patients developing pressure sores (Lincoln et al, 1986) and hence provided a very inaccurate zero estimate. The low sensitivity in this study may be attributed to the fact that it was based on patients who were admitted for an elective surgery and the Norton scores were taken on admission to predict pressure ulcers and the post operative data was not sufficient to come up with a sensible conclusion. On specificity the verdict was that it did vary a lot and variation was between 30% and 95%. All this shows massive inconsistence when it comes to sensitivity and specificity. Waterlow scale The waterlow scale is a popular scale in United Kingdom. It is seen as an improvement on the Norton scale (Heath (1995.p 625).Waterlow (1985) believed that many of the intrinsic factors, such as pain, nutrition, reduced cardiac output and anesthesia, had been omitted from the Norton scale which had been developed for an elderly population. Consequently, the Waterlow risk-assessment scale was developed in 1984 (Waterlow, 1985) as a comprehensive tool to be used in conjunction with the nursing process. The tool was supposed to help nurses in the medical and surgical setting but not to replace clinical judgment. Unlike other tools which are based on an under taking of data collection, the aim of the tool is to provide guidelines on the selection of preventive aids and equipment as well as on management of established pressure sores. It is also to promote awareness of causes of pressure sores and provide a means to determine risk of pressure ulcer development. (Simpson et al (1997).The waterlow has six main areas of risks namely build/weight, continence, skin type, mobility, sex/age and appetite. It also alerts the user to tissue malnutrition, neurological deficit, trauma and specific medication. The risk score threshold is 10, with 10-15 being ‘at risk’, 15-20 ‘high risk’, and above 20 being ‘very high risk’. (Dougherty 2008). Strength and limitations of the Waterlow On validity, Thompson (2005.p 455-459) cited Dealey (1989) comparative study of the Waterlow and Norton score. In the assessment of 175 elderly patients the waterlow had ninety eight percent sensitivity, and fourteen percent specificity. The Norton on the hand had had eighty eight percent sensitivity and twenty six percent specificity. The Waterlow was better on sensitivity but no so good on specificity. In another study by Wallard (2000), the waterlow scale was better than the Braden and Norton scale in terms of pressure sore predictive power in a study of 60 patients with spinal cord injuries. The Waterlow scored sixty four percent at high rate and thirty four percent at very high rate. Norton tool scored eighty six percent at no risk, eight percent at risk and two percent at high risk while the Braden scored four percent at no risk, twenty nine percent at low risk, forty six percent at moderate risk and twenty one percent at high risk. This shows that the Waterlow performs well in this group of patients. Although the waterlow scale is popular in UK, Edwards (1996) is skeptical on it’s inter reliability stating that Waterlow herself performed most of the observations during its development. Dealey (1989) in her research in which Student nurses from four wards assessed the same five patients using the Waterlow tool and the Norton tool. The results of that research showed 60% agreement on the Waterlow score and a 70% agreement using the Norton score .Despite this weakness on the part of the Waterlow it still is the most popular scale in UK. Edwards (1995) also assessed its inter-rater reliability using a cross-sectional observational survey of 40 community elderly patients with and without pressure ulcers. To minimize the risk of error, a research assistant with the same level of knowledge and experience participated with the researcher. 25% total agreement was reached and the specific low agreement categories were, mobility, build/weight for height and skin condition, suggesting that the tool is subjective. This means that patients may have received expensive equipment unnecessarily based on such unreliable scores. Waterlow (2005.) is the one to admit that it is a simplistic tool which needs the support of good clinical judgment and advice from the tissue viability nurses for it to be effective. This is true when choosing preventative aids. Also Waterlow (2005) is not confident that it will be effective in other areas other than in hospital and nursing homes were it was designed. This leaves the community and residential home settings with a tool that needs modification. Braden scale The Braden Scale was developed in the 1980sin the USA for usein medical and surgical acute units. It was developed following a prospective investigation of risk factors in the development of pressure sores (Moffatt, and Frank, (1997). The Braden scale has been widely utilized in United States of America. It does get backing from the Agency for Health and Research which recommended it for use in predicting pressure sore development in hospital and nursing homes in the United States of America. (Simpson et al (1996.)).Unlike the Norton and the Waterlow scales which assess risk it is a pressure ulcer predictor (Dougherty (2008.)).The Braden scale is a twenty three point instrument composed of six subscales namely sensory perception, moisture, activity, mobility, nutrition, friction, and shear (Heath (1995)) .They are scored from 1 to 4 depending on the severity of the condition except for friction and shear which is scored 1 to 3. The total score is then added up with a range which can go from 6 to 23.The lower the score, the higher the risk of developing a pressure ulcer. (Dougherty et al (2008). Strengths and limitations Unlike other tools the internal ratings of the six categories are supported by assessment guidelines. These guidelines seek to clearly describe the behavior and experience of the patient. The Braden Score has been validated in a number of patient populations (Bergstrom et al 1987 cited by Moffatt, and Frank, (1997)).For example, 99 medical and surgical patients assessed by registered nurses had an agreement between staff 88 per cent of the time. A sensitivity of 100 per cent, a specificity of 90 per cent and a negative predictive value of 100 per cent. A licensed practical nurses study had an agreement in only 19 per cent of 100 patients; sensitivity and negative predictive value were 100 per cent and a specificity of 64 per cent. These shows a poor inter rater reliability even though the prediction value is high. Bergstrom et al (1987) in a further study of 60 adults in intensive care showed a sensitivity of 83 per cent, a specificity of 64 per cent and a negative predictive value o f 85 percent. This shows that the Braden scale has very good sensitivity and reasonable specificity levels in patients in hospital if not better than all the above mentioned tools. In negative specificity it proved that it can identify those that will not end up with pressure sores in medical, surgical and intensive care. (Moffatt, and Frank, (1997). It has been criticized for being difficult to use in a working environment and that it is still to prove itself in different settings in UK especially in community. (Dougherty (2008) (Simpson et al (1997). The Walsall score The Walsall Community Health Trust undertook to develop a tool for use in patients within the community .The development came about as a result of examining the existing risk scores and evaluating factors which they felt were likely to be important in the development of pressure sores. Each factor was then ascribed a score based on the influence it was felt it had on increasing the risk of pressure ulcer development. The development was based on clinical opinion and not epidemiological evidence to determine risk factors and scoring methods. (Chaloner.D.M and Frank’s .P .J. (1999) The Walsall tool looks at the following, predisposing disease, level of consciousness, mobility, skin condition, nutritional status ,bladder incontinence ,bowel incontinence .These are factors which other tools look at with one exception which makes it more relevant in community where the benefit of the 24 hour nursing care which is provided in hospital does not exist. The exception is the carer input which is particularly relevant to patients being treated in the community where care is intermittent, and often provided by informal carers who may be relatives or friends. Nursing intervention is expected in the following mobility, skin condition, nutritional status, bladder incontinence, bowel incontinence, and carer input categories. (Chaloner.D.M, and Franks .P .J. (1999).The â€Å"Total Risk Scores† determine the category as less than 4 (not at risk), 4 – 9 (low risk), 10 – 14 (medium risk), and 15 and over (high risk). Strengths and limitations All the mentioned tools were developed in hospital in some cases specifically for inpatients and the Walsall is meant specifically for patients in community and residential homes. To assess validity, a cross sectional study of 720 patients in Walsall, was under taken looking at the incidence of pressure damage, despite intervention, over a 12-week period. The study was in two phases. The first phase looked at nine categories which included pain and in the second phase they decided that pain was not relevant in determining pressure sores and left it out. Using ROC curve analysis highest sensitivity after adjustment was 80% with a corresponding specificity of 54%.The original weightings which included pain and predisposing diseases with an equivalent specificity could only achieve a sensitivity of 64 %.( Chaloner.D.M, and Frank’s .P .J. (1999). Although not better than other tools in terms of sensitivity and specificity, this modified tool is the first risk tool, developed specifically for the community environment to be scientifically tested. It is also yet to be subjected to rigorous tests .Like all risk tools it is not supposed to replace clinical jud gment. Conclusion From the critical analysis of the above mentioned tools the only conclusion is that no single tool is considered reliable for universal use. Also some tools even in their intended areas of use do not always produce consistent result. The only way forward is for areas of care to produce their own hybrid risk assessment tool tailored to specific patient needs. This tool would be used as an ‘aide memoire’ to be used in conjunction with clinical judgment (RCN 2001). The hybrid risk assessment tool creation to be effective should involve all health professionals, patients and carers. This makes sense because there is need to involve all the professionals and non professionals involved in the care of the patient in identifying risk. These professionals and non professionals should have the full knowledge that failure of one link in the chain of prevention will result in the development of a pressure ulcer. (Simpson et al 1997). Bibliography Alaszewski A, Harrison L, Manthorpe J (1998) Risk, Health and Welfare: Policies, Strategies and Practice. Open University Press, Buckingham Andersen KE, Jensen 0, Kvorning SA, Bach E (1982) Prevention of pressure sores by identifying patients at risk. Br MedJ284: 70-1 BENNETT,G.DEALEY,C, POSNETT,J.(2004).The cost of pressure ulcers in the UK. Age and Ageing 2004; 33: 230–235 Braden BJ, Bergstrom N (1988) Clinical utility of the Braden Scale for predicting tissue sore risk. Decubitus 2: 34–8 Braden BJ, Bergstrom N (1994) Predictive validity of the Braden scale for pressure sore risk in a nursing home population. 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UK, USA and Canada: how do their pressure ulcer prevalence and incidence data compare.Journal of Wound Care 10(1): 530 – 535 (Jan 2001) Leyshon .S.(2005).Principles of risk management in community nursing. British Journal of Community Nursing 10(7): 330 – 333 (Jul 2005 Moffatt,C. Frank,P(1997). Pressure sore risk: a challenge in the community .British Journal of Community Nursing 2(2): 96 – 105 (Feb 1997) Moore .Z and Cowman .S (2010)Risk assessment tools for the prevention of pressure ulcers.(Review).Copyright  © 2010 The Cochrane Collaboration. Published by JohnWiley Sons, Ltd Morrison.M.J. ed (2001).The Prevention and Treatment of Pressure Ulcers.London:Harcourt Publishers Limited. National Audit Office (2001). Handling Clinical Negligence Claims in England. Report by the Comptroller and Auditor General, HC403 Session 2000–2001. London: Stationery Office, 2001. NICE (2005) The Management of Pressure Ulcers in Primary and Secondary Care. NICE, London .accessed on www.guidance.nice.org.uk/CG29/quickrefguide/pdf/English. Viewed on: 15/03/2011 Norton D, McLaren R, Exton-Smith AN (1962) An Investigation of Geriatric Nursing Problems in Hospital. Churchill Livingstone, Edinburgh Norton, D., 1996. Calculating the risk: reflections on the Norton Scale. Advances in Wound Care 9 (6), 38–43. Reed.S. and Hambridge.K.(2001). Implementing best practice in pressure ulcer prevention. Nursing Times 14 June 2001. VOL: 97, ISSUE: 24, P: 69. Reid J, Morison M (1994) Towards a consensus classification of pressure sores. J Wound Care 3(3):157–60 Russell L (2000) Understanding physiology of wound healing and how dressings help. Br J Nurs 9(1): 10–21 RCN (2001) Pressure Ulcer Prevention.Royal College of Nursing.London. Accessed via NICE:www.nice.org.ukon15/04/2011 Shortreed,J. (2010) Enterprise risk management and ISO 31000. The Journal of Policy Engagement. Volume 2/Number 3 Simpson.A.,Bower. K.,Weir-Hughes.D. (1996)Pressure Sore Prevention. Whurr Publishers. London Sternberg, J.(1989) Prevalence of decubitus ulcers: issues of concern. Decubitus 1989; 2: 2, 50 Tingle J. (1997).Pressure sores: counting the legal cost of nursing neglect. Br J Nurs 1997; 6: 757–8. Thompson.D.(2005). An evaluation of the Waterlow pressure ulcer risk-assessment tool. British Journal of Nursing 14(8): 455 – 459 (28 Apr 2005) Touche Ross (1994) Report on the cost of pressure sores to the health service. In: NHS Management Executive. Pressure Sores: A Key Quality Indicator.Department of Health Guidance EL (94)3. Health Publications Unit, Heywood, Lancs Vincent C ed (2001).CLINICAL RISK MANAGEMENT:Enhancing patient safety.2nd edition.London :BMJ Books. Walshe,K. and Dineen,M. (1998).Clinical risk management :making a difference ?. The NHS Confederation. Birmingham UK .Issue date 1998. Waterlow J (1985) Assessing the risk of pressure sores. Nurs Times 81: 48–55 Waterlow J (1996) Pressure sore assessments. Nurs Times 92(29): 53–8 Wilson.J. and Tingle.J. ed (1999).Clinical Risk Modification: A ROUTE TO CLINICAL GOVERNANCE?.Oxford:Butterworth Heinemann. How to cite Risk management and the identification and analysis of risk, Essay examples

Friday, December 6, 2019

Financial Accounting of an Instruction

Question: Describe about the Financial accounting of an Instruction? Answer: One of the major scopes of the task is to identify the compliance statutory requirement of the organisations (Body, 2008). Apart from that, the scope of the task will also highlight the policy and procedure of the organisations. Policy of the company: The organization tries to make sure that everything it does to remain based on the high quality management practices and is very much has legal frameworks along with complaint that will provide the business environment to minimize the risk to all who operates within it (Benedict Elliot, 2011). Scope of the organization The above policy will give the staff to covers the entire required statutory and compliance training which will exemplifies some of the major concern areas within the organization are given below: -Given equal prospects, diversity and cross culture business environment -provide the right kind of financial services to the customers -Keeping up with employment (Berry, 2009). -Managing the Information -Research group and governance -Health and safety learning for employees -Checklist on maintaining of the laws (Bhattacharyya, 2010) Statutory requirement of the organization will help the organization to achieve the sanction of license and permission which is required by the laws of the nations for creating process of opening of new business or the expansion of the business (Bienstock Mentzer, 2008). Identifying the requirement: Some of the major act that is needed to be followed while fulfilling up the statutory requirement are factories act , PF and ESI act and payment of wages act , shop and establishment act etc in order to complete the process. Apart from the above , the major act that is needed to be followed are : Labour legislation act Minimum wages act Bonus act Professional tax act has been fulfilled by the company or not. Statutory management services Licensing and registration of the company: IT is one of the most important laws which must be fulfilled as per the various labour laws act. Registration of the company requires memorandum of association and article of association in order to be the law abiding company rather than being called illegal (Brigham, 2010). Preparation of financial statements: Managing of proper receipt and payment along with revenue generation of company is very much made as per periodical basis. This will company to enough chances of keep ways from the laws of taxation (Brigham Houston, 2009). Preparation of statutory report: statutory report must be made in order to understand whether company has done their proper filing of the company or not. Apart from that, the requirement will also give an enough scope to inspect whether the company has renewed its licenses or not or any other problems regarding law. Examination of current practices: As per the Reviewing of the current practices like Coles retail store give below: Topic Related legislations are followed or not HoD Admin Sales Finance Licenses along with registration AOA and MOA is up to date ABN act (Australian business number) N/A N/a N/A Race equity Race amendment act 2006 Gender equality Gender equality act 2007 Hygiene maintaining AS 3806 Tax returns filing Tax filing number (TFN) No No manual handling of operations Data protection act 1998 and regulation of 2004 Preparation of financial statements TRAC act N/A No Involve others Some of the major member who will be needed to complete the job are : Identification of members Board of directors CPA Company secretary HR manager Board of directors are one most important part who are needed to be involve the stator requirement making process in order keep them informing happening of the company. CPA are financial reporter who are very much in require to work as per the laws and without hiding the facts (Duchac, 2006). Company secretary manages and control the entire operation of licensing to renewing the MOA and AOA. Lastly, involvement of the HR manager will look after the equal opportunity along with right set of behavior towards job are been provided or not. Recommendations: The statutory compliance report will be submitted via electronic and as well in paper format to the compliance officer and the board of directors. As the report is guidance documents that helps the members as well as regulatory body to revise the company performance and its fulfillment of regulations as per the companys law (Ebers Wied, 2007).. Besides that, report will be submitted very much secured network of electronic format so that it does not goes in wrong hand. One of the major recommendation for the company is to fulfill the sewerage tax which has been pending since the 2008. Apart from that , company has not been shown its most recent takeovers of Australia for which disclosure is been pending that is needed to be taken care before the date of 31st march 2015 (Elmaleh, 2009). Determine how you would generate report The report will be generated every year and before every annual general meeting of the company. During the time AGM, disclosure of the report of the statutory requirement will give the embers to sink their teeth into the part of the statutory report which is yet to be completed when the deadline is near. Statutory report of the company will address the issues like central registration (service tax, PAN, TFN), state registration (VAT and professional tax) are duly completed or not. Apart from that, it will also determine renewal of the ABN number (Australian business number) and along with GST is fulfilled duly or not etc (Fleming Vasigh, 2010). Form CL08 is very much requiring to cancel the license. The report also suggest that, if the company will be assume that licence of the sick unit of the Australia will be closed by not renewing the annual compliance certificate then the Coles management is wrong. In order to close or cancel the license company must lodge CLO8 form. Failure to do so will create breach of law which will also regard as penalties (Gowthorpe, 2007). Code of professional conduct Code of professional conduct has made the sum of norm for the organizations to helps them practical support and clarification. This law does not diminish the power of board member instead it work as per Tax Agent Services Act 2009 (TASA). However, the information given in the CPC is not an actual legal structure because it changes from time to time (Tpb.gov.au, 2015). The Professional code of conduct is very much a code which will help to achieve the goal of professional and ethical standard of the registered tax agents and BAS agents (Harrison, 2008). While assessing the file of the company, if there is any major discrepancies between the documentation and client information then as per the principles of the professional code of conduct, Disclosing the information relating to client dealings without the consent of the client will be illegal (www.financialcounsellingaustralia.org.au, 2015). Although there is code of conduct of honesty and integrity which suggest that, taxation laws must be made as per the client personal affairs which includes the looking after the client asset as in the best interest of the client. Without the consent of the client no information is passed to the third part without the consent of the client is been one of the major part of professional code of conduct. Since the discrepancies have been occurred then, filing of suit against the third part must be done because as an tax agent I need to work as per best interest for the clients (Api.org.au, 2015). Apart from that, the discrepancies information must be given to the client as soon as possible in order to take the large course of action against the defaulter under tax assessment act 1997. Income tax return case As per the professional code of conduct, suggestion must be based on the competent. Here competent defines the fully proficient and suitable to provide the information regarding the required task (Tpb.gov.au, 2015). While giving the knowledge to the friend, an agent must have knowledge, skills, expertise and others resources in those areas. As a professional tax agent I must convey the existing client to consult his/her friend with me personally and give the information that requires handling all of the ITR problems. The information must have the total expenses, total income, laws relating the state and central has been followed or not etc are some of the major queries that is needed to be looked before advising anything or rather coming to any kind of decision making (Buffett Clark, 2008). Before giving any kind of suggestion, ensuring that, taxation laws must be fulfilled along with TASA act must be fulfilled. Under the tax regulation act 1997 without having prior information of client no request can be proceed. Besides that, while advising, client rights and duties must be state clearly under the taxation laws in order get the benefit of taxations . Along with that, client major responsibility of supplying the accurate and complete information as per his receipt and expenditure under the taxation laws will ensure to stay right side of the law. Suggestion for the overseas trip As the case given, the client has been member of the company for many years, the document and evidence of the for the overseas trip for the conference has given by the client before going for filing the ITR (Button, Pezzini Rossiter, 2010). As per the professional code of conduct, I would suggest client to show the receipt and payment of expenditure of the overseas trip rather than only showing the images or the videos. Besides that, after the evidence and other documents of travel expenditure which includes, fooding, accommodations, leisure and the length of trip along with travel fares will be needed for keeping accurate reasonable amount (Calomiris, 2010). Apart from that, the decision of tax deduction is also bed on the travel allowance received or not received. If the client did not receive the travel allowance for the tip then, Overseas travel (Europe) Written evidence Travel diary Travelling for less than 6 nights consistently Yes No Travelling more than 6 nights Yes No If you receive the travel allowance then, Overseas travel (Europe) Written evidence Travel diary Travelling for less than 6 nights consistently Information required for the entire expenditure No Travelling more than 6 nights Information required for the entire expenditure Exception of law to the members of crew NO Other general people Yes From the above information, as an tax agent, while writing off the expenditure within the tax exemption , travelling allowance evidence must be needed to support the evidence while expecting the tax (Calomiris Herring, 2011). Difference between legislative requirements and code of professional conduct Legislative requirements: Legislative requirement give the agent to follow the certain norms while performing their duties. There are number of regulations are made for the tax agents in order to fulfill their duties under the laws and regulations. One of the major difference of legislative requirement and code of conduct is that, code of conduct is been made as per the tax agent and legal is made for both agent and tax payer (Cheng Yang, 2013).. Besides that, other difference is that, legislative requirement is must be fulfilled by the company because breach which will make the company in wrong side of the law. Legislative requirement are very much different from the code of conduct because the legislative requirement are made for every human being and organization. It comprises of various laws starting from fraudulent to murder to other various crimes (Cortese, 2006). Code of professional conduct: Whereas, code of conduct is made for the tax agents and BAS agents. These tax agents must be work as per the legislation requirement such as BAS agent section 20-5 of TASA. Code of conduct is only for the person who is filing the tax on behalf of the client. Code of ethics is very much limited to tax agents and other BAS agents where as legislative requirement is made for everyone. Professional Code conduct is only for professional and tax payers who are filing their returns (Creedy, 2009). Tax agents work as per the legislation set by the tax agent service act 2009. Code of conducts is very different from the legislation requirement because code of conduct strictly based on codes such as honesty , integrity, independent , confidentiality and competency. Legal requirement is based companys performance, branches, its employees and its surroundings. It is basically norms needed to be followed if breached it would be unlawful (Ato.gov.au, 2015). Acting a tax agent While assessing the tax agent of divorced couple business jointly own and control by the married couple once treated as das the partnership as per the federal tax of Australia. Since the couple is divorced, therefore both of them have can run the same business as they have now become the business partner (Asic.gov.au, 2015). As the business can be run by both because business is altogether a separate legal entity and the owner are separate entity. Apart from that, now both them have to file the ITR (Income tax return) on the separately as now they are no more a couple. As a separate and single businessman, they can file ITR on the basis of their income earned. No one can use another name or take advantages of another income as both are being separated (Api.org.au, 2015). In this case both of the individuals are no more announce as couple but as business partner. As partners the business is owned and control by both of the couple and salary and income is being received as per their shares of the investment or as per the investment ratio. Both of the couple must have separate banks accounts and joint account must be dissolved as both them are no more married. Principles for the Code of Professional Conduct for agents You must take reasonable care in ascertaining a clients state of affairs, to the extent that ascertaining the state of those affairs is relevant to a statement you are making or an activity you are undertaking on behalf of the client. This principle of the code of professional conduct is falls under the 9 number clause. Here reasonable care states that, taking care at the time of reasonable situation. These all range of factors is totally depend upon the various factors including tax agent services and level of expertise and experience of the client (www.financialcounsellingaustralia.org.au, 2015). In order to become the tax agent some of the major qualities that are required are competent persons, skilled, expertise, qualification in the major filed etc are some major requirement for being an tax agents. While describing the case, asking the client right set of questions based on the expertise and knowledge in the same area will be give the tax agent right and significant information. Apart from that, if the client has not disclosed the entire information or hiding the information then , the agent must be enquiring the complete information and accuracy of the information for which it needs the evidence (Warren, 2010). Apart from that, if the information is been established previously by client is been accurate and has no doubt then the information must be supplied by the client taken in to considerations. Moreover, if the information supplies is very much inconsistent and poor then further enquiry can be conducted or examining the records are some of the major responsibility conducted by tax agents. If the tax agent without enquiring and willfully goes does the ITR filing of the client then the entire fault will be on the tax agents as he/she was responsible for the claim . if the information does not provided the tax agent then the client can claim against the tax agents because he need to supply the entire information of client (Russell, 2008). Client again can sue the tax agent under not performing the professional code of conduct. Describe the process use to determine task The organizational must fulfill the requirement such as : -equity and free of discriminations -Ethically standard -Employee engagement process - monetary and non monetary recognitions -tax paid -Industrial and workplace code of practices Some of the legislation requirement the business may be require are given below: -Company values and environment - work place procedures and assurance of the quality -goals and objectives must be clear -consistency in improvement Australian government has made some of the legislation under OHS for the Australian companies who are conducting business in Australia Morales (Pedraza, 2011). Development of the effective working team comprises of enhancing the innovation and creativity, developing the skills and knowledge and looking to improving the effectiveness and efficiency of the workers. Along with that, setting of priorities and managing the deadline which will help the company to achieve the goals. Some of the task and details are given below: Machinery While operating the machine one must not be in drugs or alcohol Besides that, only trained officer need to operate the machine Electricity Never operate under faulty cords Dont mix electricity with water Lifting Lifting of heavy machinery alone is big No-No Look for helps Planning the lift if the lift is very much large Accounting Managing the accounting by IFRS norms Proper investigation and operating under the proper enquiry before coming to the conclusions (Lewis et al. 2009). Managing team Participative form of leadership, NO blaming policy and proper employee engagement process would help to complete the task Ethical practices in the financial services industry The code of ethics practice used by the financial services industry expresses the values and responsibilities. Some of the major code of ethics within the Australian financial services industry is very much enforceable by law which states that commitment to deliver certain standard of practice (Lewis et al. 2009).. Code of practice are very much has enhance the standard of industry along with complementing legislative requirement and along with that developing the consumer confidence in the particular industry. As per the ASIC (Australian securities and Investment commission) code of conduct helps them to follow the code of conduct (RG 183) (Asic.gov.au, 2015). Some of the major codes of practice by Australian banking association are given below: Application of code: the code of banking practice is being commences on 2103 which specifies new banking services provided to customers. The code also speaks giving the guarantee on behalf of customers (Api.org.au, 2015). Key commitments: Some of the major key commitments given here are very much based on the standard practices which are required to improve the banking sector. Promoting for the better informations for decision making will give the customer enough options for choosing their banking services they like. Compliance with laws by applying the relevant law while selling of their financial products for instance privacy law and money laundering act 2006. Information about the services: Information regarding the term and conditions are mention in clear and wide letters so that it will be helpful for the general people to understand. The terms and conditions are very much maintain the confidentiality and obligations for handling the complaints and the make way for the customer to overcome the difficulty level (Hogan, 2012). Resolving the disputes: As per the Code of Compliance Monitoring committee (CCMC) for fair recommendations and use of external expertise as per demand of customers. Besides that, CCMC websites annual report are is to cooperate and comply with the reasonable for of request. Internal disputes resolution will help in handling the disputes within the internal management (Garnaut, 2010). The standard code for internal disputes suggest that, standard code of ethics regulatory guides 165 presents that actual implications to empower CCMC which notify that, person who are investing the disputes must be able to complete and resolve the issues within the 21 days in the financial service sectors. Some of the code of practices for financial advisors is given below: Respect: One of the most important part of the code of ethics where the financial advisors respect the entire people who are very much comes for the opinions and suggestions (Creedy, 2009). Code of conduct expresses the belief system which is pillar of the financial service industry. Responsibilities to self: As an financial advisors there are number of the responsibilities towards them such as showing them right path while advising them for investment. Responsibilities of the advisors are to bring transparency within their business practices (Cortese, 2006). Apart from that, financial advisers must be take care of his/her duties to improve their physical and mental well being by reducing their work load. Importance of setting of goals Setting of goals is one of the most important part of the every organizations. Setting goals must be very much real and are able to satisfy the time and place of the business. Setting of goals is one of the toughest parts for every organization because it must satisfy the vision of the company (Cheng Yang, 2013). While setting the Goals the goal must be evaluated on the basis of the SMART objectives: Specific: The Goals must be specific and not merely vague. The goal of the company must be specific to its capacity and requirement. Specification is related to the company investment and its actual outcomes. Measurable: The goal must be measureable in terms ROI (return on investment). Besides that, the goal also be measurable in terms of timing of achieving the objectives of the company. Achievable: The goal must be achievable. The goal set must be authentic so that it can be achieved within the given period of time. Goal must be breakdown in short term format to achieve it (Cheng Yang, 2013). Realistic: The goal must be real because it can be achievable. Goals must be real in terms of achieving the rate of return and time. Time: The goals must be real because it must be achieved as per the given time. The goal which is completed within the given time limit helps the company to set the bigger in future. This helps the company to reach at higher position and creates the higher brand value in competitive market (Lewis et al. 2009). Change in technology and work practices Change in technology has made the world and work simpler and easier. Technologies has made the company globalised and information more local. With help of technologies and change management within the organization ahs helped the company to gain the large customer base. Some of the technology advances that ahs change face of the companies are : SAP ERP: SAP ERP is one of the major invention that has changed face of technology by integrating the global business at one place (Russell, 2008).. ERP system is software which reduce the work of paper that makes the environment more ecological and carbon free. E-commerce: E-commerce is another place that has made the world glocal (Global + local). With the help of E-commerce financial services companies and along with retail sector has been able to sell their products in worldwide (Warren, 2010). E-commerce is one of the major platform that has embrace the secondary market via online trading of shares of NASDAQ and DAX where the investors can purchase or invest in different part of index throughout the world. Limitations on people working in the financial sector Some of the major limitations of the financial sector are given below: Lack of quality advising: One of the major limitation occurred in terms of decision making where the lack of training and proper practical knowledge regarding the financial products can create poor decision making for investors. Apart from that, lack of quality judgment is also can crates financial loss for the investors and for the company (Hogan, 2012). Good quality comprise of the right kind of approach and practice in clarifying the rights and duties of both client and practicenor. This will be lacking if there is no training and development within the financial sector has been achieved. Low trusts and confidence: The lack of quality can turn into the low trust and confidence which will again can create the conflict of interest between the client and the agent (Garnaut, 2010). This may ruin the customers confidence of the investor investing in the capital market of financial service sector. Lack of knowledge about the products: Lack of knowledge of products can create big issues and discrepancies that may creates huge looses for the client and the investors. Lack of knowledge and training for selling of the financial products like MBS, derivative instrument and current account etc will be misjudge as per the risk taking capacity of the investors (Api.org.au, 2015). Reference List Books Benedict, A, Elliot, B., (2011). Financial Accounting: An Instruction. 5th ed. Mason: South-Western Cengage Learning. Berry, A., (2009). Financial Accounting: an introduction. 4th ed. California: Random House. Bhattacharyya, A. K. (2010) Principles and Practice of Cost Accounting, 2nd ed. Oxford: Butterworth Heinemann. Bienstock, C. C. Mentzer, J. T. (2008) Sales Forecasting Management, Thousand Oaks, CA: Sage Publications Brigham, E. (2010) Financial Management: Theory and Practice. 5th ed. London: Routledge. Brigham, E., Houston, J., (2009) Fundamentals of Financial Management. 5th ed. London: McGraw-Hill Buffett, M. and Clark, D. (2008) Warren Buffett and the Interpretation of Financial Statements. 4th ed. London: Palgrave Macmillan. Button, R., Pezzini, S. and Rossiter, N. (2010) Understanding the price of new lending to households, Bank of England Quarterly Bulletin, 50(3), 17282. Calomiris, C. W. (2010) Beyond Basel and the Dodd-Frank Bill, Mimeo: Columbia Business School. Calomiris, C. W. and Herring, R. (2011) Why and How To Design an Effective Contingent Capital Requirement, Columbia Business School Working Paper, February Duchac, J, E., (2006). Financial Accounting: an integrated statements approach. 3rd ed. New York: John Wiley Sons. Ebers, M., Wied, S., (2007). SWOT Analysis Robert Mondavi and the Wine Industry. 6th ed. London: McGraw-Hill Education. Elmaleh, M., (2009). Financial Accounting: A Mercifully Brief Introduction. 7th ed. Princeton, NJ: Princeton University Press. Fleming, K., Vasigh, B., (2010). Foundations of Airline Finance: Methodology and Practice. 5th ed. USA: Douglas Brooks. Gowthorpe, C., (2007). Financial Accounting: for non specialists. 5th ed. London: Routledge. Harrison, W., (2008). Financial Accounting. 5th ed. Heidelberg, New York: Springer Verlag. Journals Body, J. (2008). Design in the Australian Taxation Office. Design Issues, 24(1), 55-67. doi:10.1162/desi.2008.24.1.55 Cheng, H., Yang, C. (2013). Some Taxation Theorems in the Hotelling Model. Australian Economic Papers, 52(3-4), 143-158. doi:10.1111/1467-8454.12013 Cortese, C. (2006). Taxation and the Australian Superannuation System: An International Comparison. Australian Accounting Review, 16(39), 77-85. doi:10.1111/j.1835-2561.2006.tb00362.x Creedy, J. (2009). Personal Income Taxation: From Theory to Policy. Australian Economic Review, 42(4), 496-506. doi:10.1111/j.1467-8462.2009.00565.x Garnaut, R. (2010). Principles and Practice of Resource Rent Taxation. Australian Economic Review, 43(4), 347-356. doi:10.1111/j.1467-8462.2010.00616.x Hogan, L. (2012). Non-renewable resource taxation: policy reform in Australia*. Australian Journal Of Agricultural And Resource Economics, 56(2), 244-259. doi:10.1111/j.1467-8489.2012.00583.x Lewis, K., Sandquist, K., Stark, A., Grenyer, B. (2009). Towards a national psychology ethics code: Systematic analysis of Australian professional and registration board standards. Aus. Psychologist, 44(4), 263-269. doi:10.1080/00050060903062746 Morales Pedraza, J. (2011). A model of a code of ethics for tissue banks operating in developing countries. Cell And Tissue Banking, 13(4), 607-622. doi:10.1007/s10561-011-9279-8 Russell, D. (2008). Overview of Australian taxation of foreign trusts. Trusts Trustees, 14(8), 537-541. doi:10.1093/tandt/ttn098 Warren, N. (2010). The Henry Review, State Taxation and the Federation. Australian Economic Review, 43(4), 409-421. doi:10.1111/j.1467-8462.2010.00614.x Websites Api.org.au,. (2015). The Australian Property Institute - Leading the property profession. Retrieved 17 March 2015, from https://www.api.org.au/menuitem/professional-and-technical-standards/code-of-professional-conduct Asic.gov.au,. (2015). Codes of practice | ASIC - Australian Securities and Investments Commission. Retrieved 17 March 2015, from https://asic.gov.au/for-consumers/codes-of-practice/ Ato.gov.au,. (2015). Keeping travel expense records | Australian Taxation Office. Retrieved 17 March 2015, from https://www.ato.gov.au/Individuals/Income-and-deductions/Deductions-you-can-claim/Vehicle-and-travel-expenses/Other-travel-expenses/Keeping-travel-expense-records/ TheAustralian,. (2015). Embrace change or we risk being left behind. Retrieved 17 March 2015, from https://www.theaustralian.com.au/opinion/embrace-change-or-we-risk-being-left-behind/story-e6frg6zo-1226499469340 Tpb.gov.au,. (2015). 0304 Code of Professional Conduct. Retrieved 17 March 2015, from https://www.tpb.gov.au/TPB/Obligations/Code_of_professional_conduct/TPB/Obligations/0304_Code_of_Professional_Conduct.aspx www.financialcounsellingaustralia.org.au,. (2015). financial counseling Australia. Retrieved 17 March 2015, from https://www.financialcounsellingaustralia.org.au/FCA/media/CorporateMedia/Code-of-Ethical-Conduct-Final-Pdf-feb-2012.

Friday, November 29, 2019

The Federal Reserve Essays (368 words) - Economy,

The Federal Reserve The Federal Reserve System ?The Federal Reserve System is the central bank of the United States. It was founded by Congress in 1913 to provide the nation with a safer, more flexible, and more stable monetary and financial system.? As America began developing over time choices were made for the production of currency this clearly lead to the creation of banks. Banks were set of by people within a community to lend, keep, and, use currency. As the development of the economy increased citizens used currency more and more and the use of the bank system was increased as well. With shifts in the economy and the developing of the depression, Citizens would occationally panic for false reasons and go and pull out there money from the town bank. With the great number of citizens pulling there money out the bank would have to close due to not having any finacial support. As innocents like these persisted it became clear that there needed to be a was to protect banks from sudden rushes of citizens to retrieve there money. President in 1913 president Woodrow Wilson signed the Bill partaking in the creation of the Federal reserve. The federal government to protect banks then created it and its funding to people by providing a flexible means of payment to each and every bank that was a part of it. Currency was then controlled and produced by the federal government. At first many citizens and banks protested the creation of the federal government they feared that it was the beginning of the control the bank system. Over the years the federal reserve has saved and protected many banks from collapsing and the federal reserve has also solved many other problems that existed with the banking system. ?The district banks are headed by a president who is selected by a board of directors.? The directors observe assist and control some changes that banks partake in. The federal reserve is made up of branches that are spread out through every state and are there to closely observe the banks within the state. If large shifts in money must be completed then they are handled by the central reserve. History Reports

Monday, November 25, 2019

Latin Derivatives essays

Latin Derivatives essays Vocabulary/Derivatives/Grammar/Spelling # The Word Date Occasion/Circumstance How Latin Helped 1. Incognito 9/10 I was reading Catcher in the Rye It comes from incognitus meaning not know. The character doesnt want to see anyone he knows, so he travels incognito. 2. Pulchritudinous 9/12 I was studying for the SAT I. I saw this in the analogy section. I knew that it comes from the Latin word pulcher meaning beautiful. 3. Versatility 9/25 I was listening to the radio and there was a Dodge commercial on and they said Versatility from the Latin Versatilis meaning turning easily. I knew that the word was related to verto. 4. Ubiquitous 9/26 I saw it on PSATs. I knew ubi from Latin so I knew it had to do something about a place. I looked it up and found out that it means present everywhere at once. 5. Latus Rectum 10/1 In Pre-Calculus, our teacher was reviewing parabolas and we she started talking about the latus rectum. I looked up another definition for latus because the definition I was thinking of did not fit. I translated it as straight side. 6. Gubernatorial 10/2 I saw this in the newspaper. I remember seeing gubernator in a translation, and I remember it having to do with controlling a ships direction. Since I saw it talking about a candidate running for governor, I translated it as having to do with leading people. 7. Impede 10/2 I saw it in our Vocabulary Energizers in English class. I already knew the Latin word it came from impedio meaning hinder. 8 Expedite 10/4 I saw it in our Vocabulary Energizers in English class. I knew that I came from two words: e meaning out and ped meaning foot. 9. Tenet 10/5 In a game show, there was a question that had a few words, and asked which of the words was the definit...

Thursday, November 21, 2019

Project Proposal (open pizza restaurant) Essay Example | Topics and Well Written Essays - 750 words

Project Proposal (open pizza restaurant) - Essay Example There is considerable hospitality management experience amongst the three. The owners of Kudos Pizzeria are of the opinion that together they can overcome their competition in the Lido Beach area. Apart from the Pizza Delivery service, the nearest pizza restaurant is at least 3 miles away from our chosen site for the restaurant. And they can be left behind easily because Kudos Pizzeria’s exacting standards about using the freshest of produce and providing the best service. The owners felt the need for the establishment for a pizza joint because the area lacked one for miles and was ripe for the opportunity. Pizza is a food group all by itself and can provide good nourishment if prepared with healthy and fresh ingredients. (Dunham, 2007)The Lido Beach area is mainly populated by tourists and young families. For both groups it is important to find a source of balanced meal, but both groups are usually found surviving on bottled carbonated drinks and packaged snacks. Also important to the owners, is the concept of family meals and Pizza is one dish that everyone loves to gather around. (Kling, Cotugna, Snider & Peterson, 2009) Kudos Pizzeria will be a profitable entity within a year of going into operation. This will be measured via the profit and loss statement produced by the company. Employee satisfaction  surveys will be held bi-annually to help assess  and understand the employees attitudes, enthusiasm, and satisfaction. Customers will also be regularly asked to submit feedback which will be used to gauge their satisfaction.   In order to assess the business’ impact on the environment, life cycle analysis and environmental footprint tools will be utilized. These will help convert the results into the financial language so as to better understand the impact. If the project is not followed through, a young and lively community will be left without a viable source of healthy and tasteful food; at least till someone else grabs at the opportunity. Also,

Wednesday, November 20, 2019

Reflective Report Essay Example | Topics and Well Written Essays - 1000 words

Reflective Report - Essay Example The presentation was prepared by our group consisting of 5 people. The presentation consists of total 15 slides for which the information and data was collected and organized by all of the group members. In order to organize the work, we divided the work equally among all the members. The selection of the centre was done after visiting the centre and a detailed discussion between the group members. After deciding the centre we discussed the length and parts of the presentation and it was decided that the presentation would be around 14-16 slides and the main parts would be introduction, body, finance structure of the centre and their consultation and other services. The group members are assigned different parts of the presentation and I decided to complete the introduction part. In order to collect the information for the assigned parts, we visited the centre several time and spent time with the staff, at their library and around the centre. The staffs of the centre was very coopera tive and willing to share information with us due to which there was no major problem faced in gathering data and information. After collecting the information and data all of the group members finalize their part and then we sit together to connect all of these parts and make the final presentation. This task was also done finely and eventually we came up with the complete presentation within the given time. This preparation of the presentation was a great opportunity for me to learn about the dynamics of group work. I learnt a lot about the problems and services of the centre selected for the presentation but more worthwhile are the experiences and lessons that I learnt during the time span of making this presentation. The group also encountered some little communication and coordination problems but fortunately none of these problems lasts for long enough to affect our final work. The members of our group were from different backgrounds and problems. Two of us were part time work ers at a local enterprise and due to their bust schedule the group frequently faces problems in deciding the meeting time and place. Most of the time, we decided to meet on the weekends and the place was decided keeping in view the convenience of all the members. We also have little differences while deciding the layout of the presentation because all of the group members had different ideas in their minds and it was really difficult to incorporate the ideas and wishes of all the four students in a single presentation. We tried to cope up with this problem by compromising at several stages and giving respect to the ideas and desires of each other but it was certainly not an easy task. Our first visit to the centre was an exciting experience for us. We had already decided what sort of information is required for each of the part and this everyone was looking for the information to complete the section assigned to him. While I was looking for history and general structure of the centr e, my fellows were seeking for their financial data. I faced no problem in acquiring information about the centre due to the cooperation of the staff but a little problem was raised when the staff of the centre informed that they will not financial information and data because they keep it confidential from the general public. At first, we were disappointed because

Monday, November 18, 2019

Evaluation of Website Content Essay Example | Topics and Well Written Essays - 500 words

Evaluation of Website Content - Essay Example The site does not specify an author’s name but it states the copyrights are with Tom Way. The institution said to have published this document is the ‘Environmental Assessment Center, United States. It also specifies that the Dihydrogen Monoxide Research Division is situated in Newark, Delaware. The main aim of this site is to provide a platform for discussion by providing unbiased data. Though the URL of the site is given, the publisher does not disclose his qualifications. The chief goals of this site are to provide unbiased data on the subject of Dihydrogen Monoxide and also serve as a forum for discussions. The information given seems to be fairly detailed but one cannot guess how much of it is true. Moreover, the page seems to be a mask for advertising and therefore, the information cannot be said to be authentic or accurate. The name of the author has not been specified and it seems as though information and data have been gathered from various places. The site has an online store selling T. shirts and other things and the general public are asked to visit and lend their support by purchasing them. The site gives the last updated date, but this does not seem to be valid because it looks to be automatically updated every day and proves to be inauthentic. Moreover, it clearly states – â€Å"content veracity not implied† which clearly proves that the site is invalid as also its information. In addition, the site does not have a home page and an ‘about us’ page to give us information about the people running the site.

Saturday, November 16, 2019

Social Professional And Ethical Issues Media Essay

Social Professional And Ethical Issues Media Essay Video games have become a very popular activity for people among all ages. Most of them are use computers for entertainment purpose. In entertainment these computer are given different ways to enjoy. Such as Music, Movies, games are some of them. In entertainment computer games are one of the most popular softwares of the young generation in the world. These computer games are used by teenagers, kids and most of the people are addicted to computer gaming. Sometime all family members are used to play when their leisure time. The video games have become very modern and realistic. Day by day computer game developing companies are releasing different types of computer games to the market word widely. Adventure games, shooting games, fighting games, knowledge games and simulation games are some of them. This computer games can be categorized in to two main parts such as Single player computer games and multiplayer computer games. This both game category have ethics, social issues, profess ional issues and legal issues such as, Action games (killing the people and animals) abuse drugs and using alcohol Stories of Criminal behavior Sexual photograph / videos and violence toward women In the new technology and high speed internet connections are very popular for multiplayer online games. When we are playing the online game we have to register with our personal information and financial informations. Ones the game has been updated the personal and financial informations such as credit card information, e-mail address and photos. This informations can be hacked and use for harmful things. What are the ethical issues in playing video games extensively for entertainment and recreation, as well as they can act as a catalyst in reducing tension? Due to the advancement of technology, video games evolved and grown to become a great empire affect those in this area. And thus are bringing many of the ethical issues to our attention because of this development. As a result, we must recognize how the new video games affect to the moral of the people who play them. Ethical issues for video games that affect many people as follows: violence, appreciation, education, and community profiling against women and addiction. Eventually, associated with each topic on violence participate in video games. Studies have shown most of the children who are playing violent video games are not fear to the horror of violence because their mind accustomed to the violence behaviors. Some children solve the problem using the experience gain from violent video games. Children continue playing realistic violence game arise the impact on children. Children and adolescents participate overly so obsessed with video games. They are spending more time for playing these games so in future make problems such as: Poor social skills No time to spend with family Less school homework and hobbies Less exercising and becoming overweight Less reading ability In education aspect some video games are ethical and some of them are not ethical. When we are talk about the social issues paying video games. The games who are playing in online, game servers are automatically registering the player creating profile on it. It is a one of the risk to the game player who is playing on line computer games. Such as talking, chatting and instant, massage to the players. The game players have to register online to play the games. During the game the player has opportunity to communicate with the player who is playing on line at the same time. Then the other player can get details such as email address and personal information etcetera. During the game the computer hackers can hack players profile such as face book, credit card information, e-mail address. The hackers use the players information for the illegal activities such as hackers can send virus, spy wares, Trojan houses and worms, porn site or terrorism purpose and much more bad things. Games are popular among not only young ones and adults but also children. During the game inappropriate sexual pictures and movie clips are appeared on the screen can be harmful to the gamer. GTA game is one of the examples. Try to experience these inappropriate things make social, legal, ethical and educational problems, These are some of the titles that could cause maybe a bad influence on children, preparing for war, Call of Duty is one of the most popular in the second liens out there today, then there is games that take things zombie feature to far, from, Left 4 Dead, Killing Floor, Dead Space,  Bio-shock, can be vital shock also very troublesome for young people. When we are consider on video games which can be drag person to bad situation. The violence video game can improve harmful thoughts and unusual behavior in a person attitude in society and also in laboratory setting. Some video games are more harmful than TV programs and movies including violence activities, because of interactive nature of games. The person who plays violent video games can learn and practice aggressive ideas in a short period. On the other hand for a long period of aggressive behavior leads the player to practice new aggression using new technology that can be accessed over for use when real situations of conflict appear life. Fig 1: Some longitudinal factors for youth violence Fig 2: The comparative effect sizes of violent video game effects and other well-known phenomena As video games have become increasingly realistic, and includes a subset of games. The violence and gore, antisocial behavior anxiety among parents, teachers and children advocates, medical professionals, and policy makers compared with the television video game. However, while more research is necessary to obtain accurate information and early results should be taken showed a video game help to create serious violence in mind. P. Willenz. (2000), D. Walsh., (2001) Games have taught both adults and children many things, some useful, others believes that it is immoral. Some players and developers say that video games are the best in teaching logic and problem solving skills of many school curricula. Although other says that video games impress violent thought in people mind. In order to determine whether video games are good or bad in terms of education, we need to evaluate positive and negative results. While we may have noticed that there are so many different kinds of video games like a game for children, Problem solving, fighting games, Action Games, Strategy Games, games and intended for adults only. It also explains each individual various games with the provisions of its own the players can have the same kind of skills from some types of games. For example the players have to use their logical skill to continue adventure game such as puzzle game helps to improve problem solving skills, ability to analyze the problems to solve various puzzle. Anderson, C.A. Bushman. B.J. (2001) However, there are some important questions to think about. How affect these benefits against addiction to video games? How is violence and addiction Interlinked with each other? What kind of effects the video games are done to our society? Or, how many video games obstruct peoples commitment or daily works? A computer games are also affected to the professional field. Some of the employers adduct to the games cause to neglect and delay the duties of the company. This situation is also affect to the professional progress of the employers, because they dont perform these duties well and also they  are suffering from stress when the duties are loaded. When the employers dont accomplish their duties on time cause to make bad view of the employers and company  in the society. This will badly affect to the progress of the company and also object of the company. People who are addicted to video game need to continue video game, if it over they suffer from loneliness and also spend solitary life. Moreover, there are serious consequences for those who are connected to unnecessary video games, as they can adversely affect the community as a whole, not just the people around them. They are more likely to resolve hostile situations with aggressive solutions, such as acts of violence, when these situations arise. The science of behavior through threats and violence and to engage in video games that involving others in the community. Through violence, and there are many games that involve violence, as well as other relevant content violence. This may lead to a lot of people to think that these types of playing video games can causes a person to be more aggressive. By guest games, it helps parents young and children to choose appropriate game for their children. However, others fear that this classification system doesnt prevent people from access to video games that are inappropriate for their age. Through the education point of view, and there are different things games can be taught us, and some are positive and others negative. Through stereotypes, and video game industry focus towards more men than women, so many people think stereotype is against women. Finally, through addiction and community, and participate in an enormous amount of time playing a video game caused people addicted to it. As a result, they lose the value of time in their communities and miss opportunities of other activities that can be mor e useful for them. Some of them declare video games are for entertainment not creating any ethical problem. Although we emphasize video game players and developers need ethical awareness about video games. Thus they can aware more about the issue and take prompt action to concern of violent video games. The video games which include violence may be minimizing cause the strength of any person can becoming more aggressive and to take action to prevent them. To minimize ethical problem need to activate policies and regulations. Write suggestions to the ESRB to create assessments of their effectiveness rate the content of each video and take action to aware retailers to locked up highest rated games and educate the parents to be more concern about the games which are the children playing. These are the action should be change the situation is need to be activated.

Wednesday, November 13, 2019

M9 Service Pistol - United States Marine Corps :: essays research papers

DETAILED OUTLINE M-9 SERVICE PISTOL INTRODUCTION: (2 MIN) 1. GAIN ATTENTION : Video(SAVING PRIVATE RYAN) misfire of an M9. 2. OVERVIEW: The purpose of this period of instruction is to familiarize you with the M9 service pistol, misfire procedures, and what may cause a misfire. This period of instruction is in direct relation to corps">Marine Corps Weaponry. 3. INTRODUCE LEARNING OBJECTIVES: a. TERMINAL LEARNING OBJECTIVE: Without the aid of reference, demonstrate the four steps in clearing a misfire and describe some ways a misfire may occur in accordance with MCI 21.35 of the MARINE CORPS INSTITUTE, (INSPECTION AND REPAIR OF THE M9 SERVICE PISTOL). (CPLX1) b. ENABLING LEARNING OBJECTIVES: Without the aid of notes and in accordance with the reference MCI 21.35: (1) List some ways a misfire may be prevented. (CPLX1.1a) (2) Explain the four steps in attempting to clear a misfire. (CPLX1.1b) 4. METHOD / MEDIA: I will present this material using the lecture method with the aid of placards and an actual M9. 5. EVALUTAION: There will not be a post test after this period of instruction. TRANSITION: Since there are no questions on the learning objectives, the method I will use to present this period of instruction or the way in which you will be evaluated, let’s take a look at prevention of a misfire with the M9 and clearing procedures. BODY: (5 Min) 1. ONE FACTOR WITH THE MAGAZINE THAT MAY CAUSE A STOPPAGE OF AN M9. a. (On Placard #1 – TIGHT LIPS ON THE MAGAZINE CLIP.) If a stoppage occurs do to jamming against the ramp of the clip, it is an indication that the magazine lips are too tight, and prevent the bullet nose from tilting up and chambering in the barrel of the weapon. This can be prevented by inspecting your M9 and it components religiously, and alerting your company armor of any discrepancies. (OFF PLACARD#1) TRANSITION: We now know one factor that may cause a misfire with the magazine clip, what to look for to help prevent one from occurring, and how to resolve any discrepancies with your M9 or any of its components. Now lets take a look at another factor with the magazine that may cause your weapon to perform a stoppage. 2. A SECOND FACTOR WITH THE MAGAZINE THAT MAY CAUSE A STOPAGE WITH AN M9. a. (On Placard #2 – LOOSE MAGAZINE LIPS) . If a double feed occurs,(two rounds chambering at the same time), the problem is with the magazine. The lips are spread to far apart allowing a second round to jump out of the clip as the first is being stripped.