Accounting Analysis of Boston Beer Essay Example

Accounting Analysis of Boston Beer Essay Example Accounting Analysis of Boston Beer Essay Accounting Analysis of Boston Beer Essay This means it does not own most of its operating assets, instead it pays a fixed price per unit of produce for a specified volume. However, it assumes full responsibility for upkeep and maintenance of these facilities Expenditures, repairs and renewals are charged to expense, while major Improvements are capitalized. All equipment and lease hold are recorded at cost. This Is In line with economic reality as Boston Beer bears all the risks and benefits of these assets as If It owned them, though It holds no title. Thus there Is no accounting bias. Boston Beer Company uses a substantial amount of revenues on Sales and Marketing in a bid to build up its brand image and acquire goodwill. Thus their brand should be an Economic Asset, since it will help Boston Beer sell its products at a premium and increase gross margins. However, Accounting standards do not allow this and so Advertising is expensed in the period during which it was incurred. This results in a bias since the effects of Advertising are more long lasting than a financial year, yet the Flanagan statements do not reflect their true potential. So even If the benefits are recognized after a substantial period, the current period could show them to be a loss making expense. Depreciation on these assets is not mentioned under a separate head, but since they account for them in their balance sheet, we can assume assets are NET of accumulated depreciation. EXPENSES There has been no mention of Provisions for Bad Debts which would give an indication of the firms credit policy and whether they are following an aggressive selling strategy but not actually receiving any payments. This could help inflate Net Income as they recognize revenues when goods are shipped to customers net an undisclosed amount of allowance for Unconvertible Amounts. This is a problem with Accrual Accounting that could be erased by a mention of the Expected Bad Debts so Investors could Judge the real revenues of the company. Also there Is no mention of their refund policy or indeed, the purchase/sales returns which could reduce Inventories Ana sales. I Nils Is poor Ulcerous on tenet part Ana could a way to manipulate statements before the PIP. De construed as Innovation is one of the key strategies employed by Boston Beer Co. To differentiate and establish its niche. However since US GAP does not allow R to be capitalized(though it is a valuable asset), BBC must expense it. They have not provided details of this particular expenditure. A reasonable assumption would be that it has been included as part of General and Administrative expenses but it would be more accurate to show it as a separate entry under Operating expenses as has been done by competitor Redbook (which has no R expenses for 2004-2006). This would help investors in deciding the growth prospects of the company. However, if it has not been included, then the operating expenses are understated which would increase Operating Income and hence Net Income. LIABILITIES We can infer that Boston Beer Companys major liabilities are the debt they take on and the payments they must make to the companies they contract out the production process. We know that they provide all raw materials (hence the inventories) but do not know what payment plan is being used. Our assumption is that they pay for the eggs on a per unit basis for a given volume periodically which is why they have such large Accounts payable figures that increase with sales especially in the last quarter. But a payment schedule and also the price per unit paid should be included to estimate profitability and compare the prices they pay with prevalent market figures. This could be mentioned under Cost of Goods Sold to show if Boston Beer is indeed getting the best price available. Boston Beer is not required to pay taxes under US law since they are a partnership, hence no mention of taxation has been made.

Free Essays on Education To Lower Crime Rate

Why do we go to college? We go to get a better education. This leads to a better job, which leads to more money. This is the equation everyone uses and lives by in the world today. The real question that must be answered is can higher education lead to a lower crime rate. We would hope so for many reasons. The way I see it education is a deterrent. It gives people the opportunity to not need to fall into criminal activity. First, if one has a higher education, the less likely one is to have to commit crimes. People usually commit crimes because of need for money for different reasons. Most people in college or with a college degree do not have that need. If they have obtained their education, most likely they have a job. This job gives them money to life off and they do not need to rob houses, liquor stores, or gas stations. Most burglaries of homes are to steal items such as jewelry, televisions, or stereos so that the criminal can sell the items in a pawn shop or on the street to get cash. On the same subject, thirty-four percent of abducted muggers say that they hold people up for their cash so they can have drug money. An education at any level is expensive. If a person values their education that much, and is willing to pay that much money to go to school, I feel it is safe to say that they would not want to ruin it by committing crimes. Also if they can afford that type of expense, they really do not need to commit crimes, especially ones for money. One would also like to assume that most college students and graduates were able to pay for and finish school because of help from their families. And this would not be true for everyone, but if the family can afford to send the child to college they have hopefully instilled basic morals and ethics, and the child would have no reason to get into illegal activities. Most people attending school right now know what they are majoring in and what they want to do when th... Free Essays on Education To Lower Crime Rate Free Essays on Education To Lower Crime Rate Why do we go to college? We go to get a better education. This leads to a better job, which leads to more money. This is the equation everyone uses and lives by in the world today. The real question that must be answered is can higher education lead to a lower crime rate. We would hope so for many reasons. The way I see it education is a deterrent. It gives people the opportunity to not need to fall into criminal activity. First, if one has a higher education, the less likely one is to have to commit crimes. People usually commit crimes because of need for money for different reasons. Most people in college or with a college degree do not have that need. If they have obtained their education, most likely they have a job. This job gives them money to life off and they do not need to rob houses, liquor stores, or gas stations. Most burglaries of homes are to steal items such as jewelry, televisions, or stereos so that the criminal can sell the items in a pawn shop or on the street to get cash. On the same subject, thirty-four percent of abducted muggers say that they hold people up for their cash so they can have drug money. An education at any level is expensive. If a person values their education that much, and is willing to pay that much money to go to school, I feel it is safe to say that they would not want to ruin it by committing crimes. Also if they can afford that type of expense, they really do not need to commit crimes, especially ones for money. One would also like to assume that most college students and graduates were able to pay for and finish school because of help from their families. And this would not be true for everyone, but if the family can afford to send the child to college they have hopefully instilled basic morals and ethics, and the child would have no reason to get into illegal activities. Most people attending school right now know what they are majoring in and what they want to do when th...

Health and Safety Management Essay Example | Topics and Well Written Essays - 250 words

Health and Safety Management - Essay Example However, such implementation is a far goal that needs to be built upon by first applying other small quality and safety management techniques and policy to achieve a level where one can say that we can do without accidents. Being the Safety Manager it would be difficult to set an unrealistic goal that requires more time and expertise to achieve. Hence I disagree with such an ostentatious goal for a high hazard chemical firm. However, it is not impossible but it needs to be worked upon slowly at first through various other policies. If a high goal is set it would first affect the workers they would be put under extreme pressure that might hinder their work efficiency as well as effectiveness. They need to be properly trained and equipped with the knowledge of undergoing and implementing Zero Accident policy which cannot be achieved in a year’s time let alone derive the desired result of no accidents in a year. This would also require full collaboration and cooperation of all de partments of the firms and their time to first identify and lay down their activity maps and flows and then identify the hazardous situations then look for alternatives and safe ways in doing them and finally implementing the change. All of this is a tedious task that requires various phases and is not likely to be done in a year’s time.

Trokosi as modern-day slavery in Africa Essay Example | Topics and Well Written Essays - 1000 words

Trokosi as modern-day slavery in Africa - Essay Example It is taking recognition for work that is wholly theres (Dayton University). Scholars who rely on their understanding show that they are ready to work dishonesty around work. Students who do not follow academic uprightness of the establishment realize this either through; dishonest collaboration, plagiarism, deceitful aid, enticement and intimidating conduct and should be reported to the penal team of honor codes center in the school. All universities have a code of conduct that students need to observe (Stenford University). Academic honesty is one the kindest. Infringements involve activities such as; cheating, plagiarism, and presenting unauthorized work. These actions are punishable not only in learning institutions, but also in the corporate world (Boston College). Corrective measures are restored and violators are at risk of being shown the wrath. Some of these disciplinary measures include, expulsion, grade disqualification, detention, restitution, above from accessing school facilities and referral to the counselling department among others (Boston College, Cornell University and Dayton University). An experience in the composition lecturer was overwhelming one. An English final exam was to be done with diligence. I was to undertake an exam which was my last chance to prove my worthiness to be given a decent grade. Previously my assessment test had been showing daunting results.

-----anything you want------ Research Paper Example | Topics and Well Written Essays - 1750 words

-----anything you want------ - Research Paper Example However, this act has done more harm to the lives of American citizens than good. There is no doubt that the U.S. Patriot Act intrudes upon the privacy of Americans, promotes censorship, initiates racial profiling, and lastly takes the issue of national security too far. First, the U.S. Patriot Act is unconstitutional because it intrudes upon the privacy of American citizens by violating their First and Fourth Amendment rights. The nature of the U.S. Patriot Act is an issue that still remains a mystery as Congress quickly passed the bill without much debate (Cornhels 1). The bill itself contains four hundred laws and expands the definition of â€Å"terrorism† drastically (Cassell 13). The First Amendment rights of freedom of speech along with freedom to assemble are rights that most Americans hold dear to their lives, but now actions such as civil disobedience, and protests, are now being defined as domestic terrorism under this legislation (Cornhels 2). A sixty-two year old e lderly man found his rights to be jeopardized as he was arrested based on his beliefs about the bombings in Afghanistan (Cassell 6). Under the Patriot Act, a clause known as Section 215 terrorizes Americans because it breaks the 4th and 5th Amendment, which ensures the privacy of individuals (â€Å"Reform the Patriot Act† 2). ... It was clear that these initiatives were an â€Å"all-out attack† against the American public itself. Peter Swire, a professor at Ohio University, reports that FBI officials are putting pressure on telecommunication companies to turn over records (Chang 49). Already concerns have been raised by the public whether sharing the information with federal agencies and local police is legal (Cassell 26). As Jim Edwards puts it, â€Å"The Patriot Act is already having a chilling effect, even in the areas where it does not apply† (Edwards 1). This law, however, does not affect US citizens only; in fact, the Canadian government has also passed legislation to â€Å"protect† its citizens. In Canada, a law has been created that prevents any public institution to store any private information in the U.S. (â€Å"Reform the Patriot Act† 1). Even Universities in Canada are striving to protect their students’ private information from USA (â€Å"Reform the Patriot Ac t† 2). Nova Scotia and B.C. legislations have set strict guidelines on public institutions when it comes to sharing information with companies outside the USA (â€Å"Reform the Patriot Act† 1).Therefore, the U.S. Patriot Act is unconstitutional because it violates the constitutional given rights of Americans. Secondly, the Patriot Act is unconstitutional because it promotes censorship. Section 215 in the U.S. Patriot Act is a fatal blow on libraries because it allows government to see records of a person’s checkout list (Smith 96). What is even worse is that the individual has no clue whether Section 215 has been used on him since the libraries can not disclose any information (Smith 98). A survey conducted in December 2001 by University of

Female Participation in the Sri Lanka Tourist Industry

Female Participation in the Sri Lanka Tourist Industry RESTRICTED CHAPTER SIX CONCLUSION AND RECOMMENDATIONS INTRODUCTION 1.Sri Lanka has a growing tourism industry. After independence in 1948 Sri Lanka Continues to attract foreign investors and tourist to the island. The hospitality is one of the main parts of the tourism industry. It includes hospitality unit such as restaurant, hotels, parks there servers, house keepers, porters, kitchen workers,, management, marketing and human resources, person who is working in this field is very much important and working in direct contact with customer. Now tourism has become a popular global leisure activity. Presently tourism is a major income source for many countries. Sri Lanka is the 6 th largest foreign exchange earning country to the economy. 2.Present scenario in Sri Lanka is that female contribution approximately half of the population of Sri Lanka. Female play a vital role in the Sri Lanka economy and those economy sectors are the backbone of the important secretors of the economy such as plantation, garment, manufacture industry and migrant workers. As a whole unemployment rate is higher in females than males. According to work force with university degrees is concerned 48% of them were female in 2012. Those with the advance level qualification also same. 2.In Sri Lanka employment of female in tourism industry is very less. There are many reasons which have effected. to less participation in tourism industry. CONCLUTION 16.Tourism industry is one of the fastest growing industry in the economy in Sri Lanka. It has an aim reach its target of 2.5 million tourist arrival by 2016. Tourism industry has witnessed a rapid growth after 30 years civil war in north and east. Tourist arrival has doubled during the period and to expanding tourism industry. 17.To achieve the expected achievement the industry may face many challenges such as improved service standards, increasing room capacity including conditions of the room, more qualified trained staff, the number of trained hospitality staff. They are inadequate to meet the needs of a growing industry. Because of that there is an urgent requeipment to establish new training school, encourage current employs to obtain higher certification multi skill development. By doing so those would increase the skilled workers, there by improving the service standards in the industry. MAIN REASONS FOR LAW LEVEL OF LABOUR FORCE PARTICIPATION OF FEMALE 18.There are some significant reasons which affect to the less female participation in the tourism industry: a.Social and cultural situation in Sri Lanka. b.Limited range of skills that acquired by females and it has lead to law skilled occupations in tourism industry. c.Lack of knowle of handling of foreign language d.lack of professional knowledge which required for tourism industry. e.In the labor market there is inequitable gender division. This inequitable situation still represent in the labor market. f.In some occasion the demand for law cost female labor. g.Multiple or duel work of the female, family responsibility and reproductive role h.In Sri Lanka there is a tendency to law participations in decision making process. iIn tourism industry discrimination in the work environment may be one of the reason for less participation. j. No flexible hours has allocated for female. 18.On going mega project in the hotel sector will expecte to raise to achieve the targeted tourist arrivals. The continuing collaboration between the state and private sector would be necessary for the sustainable development of the tourism industry. 19.Tourism industry provides formal and informal opportunities for females. It can significantly impact on poverty reduction in rural community. 19.Employment of female in the various sectors in the Sri Lanka it is more similar to male and female. When it come to the tourism industry there is a less female participation. It was fund that reasons of this situation are social and cultural situation in Sri Lanka, professional qualification , language problem. 20.Tourism presents borth opportunities and challengers for gender equality and women empowerment. How ever less attention has been paid to the unequal ways in which the benefits of tourism are distributed between men and female particularly in the developing world. In the present world it is indicating to assess the extent to which tourism is advancing the needs of women in the developing world. Now a day it has potential to be a vehicle for the empowerment of female in developing region. 21.In order to support the development of tourism industry it is clear that female can contribute more. There should have professional female to perform such a job in tourism industry effectively. 22.There are some challengers female are facing in tourism. Female are often law status law paid and precious job in tourism industry . Women manly tend to perform job such as cooking, clearing and hospitality . much tourist employment is seasonal and fluctuates. According to volatile nature of the industry. In some destinations the links have been found between tourism and the sex industry which could make women more vulnerable to sexual exploitation. 23.In the world we have many examples and experiences for female employment in tourism industry. Country like Malaysia, Singapore, Maldives, Turkey, those countries have more employment of female in the tourism field and those countries have more development on tourism industry. 22.Though present condition of the female employment in tourism industry is less, employment of the female can enhance a better development of the tourism industry. There are many vacancies for female to perform in this industry. Employment of more female in tourism industry can be develop the industry as well as development of economy. RECOMANDATION 1.Increasing of formal training. 2. It is clear that there is no that much of female has involved in management level for that it should have same programs to get involve female to tourism industry and aggressive recruitment of women at the management level. 3.There are some organizations which have influenced with same barrier and should make it as a flexible way and rules and regulation of union also should be very flexible. 4.There are many circumstances that women are not able to perform their job at any time for that Flexible hours and scheduling should be imposed for women. 5.Allowing more autonomy in the integration of work and home obligation. 6.Many tourism related occupation are not allowed pension because of that Pensions after retirement should be implemented. 7.Increase awareness of the important economic role that women play in the tourism industry. 8.Strengthen legal protection for women in tourism employment such protection include minimum wage regulations and equal pay laws. 9.Improve maternity leave requirement, flexile houses, work from options and arrangement for childcare. 10.Providing appropriate training and resources to support women’s enterprises. 11.Promote women’s participation in tourism education and training and improve the educational level of women already working in different areas of the industry through a targeted and strategic program of action. 12.Support women’s tourism leadership at all levels public sector private sector and community management by establishing leadership programs at the national level and in large and small scale tourism industries. 13Ensure that women’s contribution to the community development is properly recognized and work by monitoring tourism activities carried out in the house hold and in the community. 14.Call on the government, the international community civil society organizations and the private sector to project women’s rights in tourism and to monitor progress in the employment of women through tourism. POLICY IMPLEMENTATION 15.Researcher suggests to implement following for the government in order to develop tourism in Sri Lanka. a.Action should be taken to encourage female to employ in tourism industry to better contribution to industry. b.Introduce some effective courses to enhance professional knowledge of employees in various field in tourism industry. c. Government should implement law with refer to tourism industry specially for employees. d.Encourage small industry to create effective enterprise to create indirect job opportunity . 6- 1 RESTRICTED

The Hawk Essay -- English Literature Essays

The Hawk Essay Ted Hughes and Robbin Jeffers offer many similarities and differences in their poems about hawks. Although written using contrasting styles, the poems share numerous ideas and themes. These ideas include power against weakness, arrogance, and exultation of hawks as God ¡Ã‚ ¦s chosen ruler. Yet, Hughes and Jeffers show different attitudes towards hawks, one acting as a dictator of Creation, and the other as a defeated, but still respectable bird. The issue of power versus weakness is transmitted strongly in both poems. In  ¡Ã‚ §Hawk roosting ¡Ã‚ ¨, the hawk ¡Ã‚ ¦s image is captured in an authoritative tone, especially by the enhancement of first person view. The hawk ¡Ã‚ ¦s domination and power is highlighted in the poem by describing its supreme position above all in almost all aspects of its life.  ¡Ã‚ §I sit in the top of the wood, my eyes closed ¡Ã‚ ¨ conveys a sense of forceful peace, as if the hawk knows it holds so much power that it is fearless and can roost confidently without being attacked. To  ¡Ã‚ §sit in the top of the wood ¡Ã‚ ¨ also demonstrates a noble rank, resembling the king in the human royal monarchy. The line  ¡Ã‚ §I kill where I please because it is all mine ¡Ã‚ ¨ emphasises the power the hawk believes he holds, as if he has ownership over Creation. Meanwhile, all other creations made by God are symbols of inferiority, acting to serve the hawk and die when he chooses for them to die. For example,  ¡Ã‚ §Now I hold Creation in my foot ¡Ã‚ ¨ suggests tat he holds the trees limbs, a foundation of life, under his grasp. The manner in which he dictates the maintenance of law under his reign as seen in  ¡Ã‚ §My eyes has permitted no change. I am going to keep things like this ¡Ã‚ ¨ also conveys the idea that the hawk alone can overcome any other force. Similarly,  ¡Ã‚ §Hurt Hawks ¡Ã‚ ¨ also creates the issue of power against weakness. Despite the fact that the hawk ¡Ã‚ ¦s wing is injured and cannot fly,  ¡Ã‚ §cat nor coyote will shorten the week of waiting for death. ¡Ã‚ ¨ This illustrates how high the hawk is in the food chain and how domineering he is in nature.  ¡Ã‚ §At distance no one but death the redeemer will humble that head ¡Ã‚ ¨ emphasises again that the hawk rules the land, and nothing but death will claim him. In the final lines  ¡Ã‚ §but what soared; the fierce rush; the night  ¡V herons by the flooded river cried fear at its rising ¡Ã‚ ¨ shows the everlasting power of the hawk. Despite the loss of its... ...k, results in a highly negative image. For example,  ¡Ã‚ §there is no sophistry in my body. My manners are tearing off heads  ¡V the allotment of death ¡Ã‚ ¨ conveys a tone of malice and savageness. Thus the idea of hawk is critical. On the other hand, Jeffers admires the courage of the hawk in his poem. He describes the submission in the bird, and the agony if experiences since it is physically stronger than other creatures but is now powerless. There is a sense of pity and sympathy as Jeffers describes the internal strength the hawk tries to maintain. Admiration is depicted in  ¡Ã‚ §Beautiful and wild, the hawk, and men that are dying, remember him, ¡Ã‚ ¨ where he suggests that even men pay respect to the boldness the hawk possesses. These contrasting concepts of criticism ad admiration are responsible for the difference of ideas expressed in the two poems. Through analysing the poems in terms of these subjects, attitudes and themes, similarities and differences can be made. Whilst the idea of power against weakness, arrogance and exultation of hawk ¡Ã‚ ¦s role in creation is supported by both Hughes and Jeffers ¡Ã‚ ¦ poems, the impressions of criticism and respect towards the eagles are contrasting. The Hawk Essay -- English Literature Essays The Hawk Essay Ted Hughes and Robbin Jeffers offer many similarities and differences in their poems about hawks. Although written using contrasting styles, the poems share numerous ideas and themes. These ideas include power against weakness, arrogance, and exultation of hawks as God ¡Ã‚ ¦s chosen ruler. Yet, Hughes and Jeffers show different attitudes towards hawks, one acting as a dictator of Creation, and the other as a defeated, but still respectable bird. The issue of power versus weakness is transmitted strongly in both poems. In  ¡Ã‚ §Hawk roosting ¡Ã‚ ¨, the hawk ¡Ã‚ ¦s image is captured in an authoritative tone, especially by the enhancement of first person view. The hawk ¡Ã‚ ¦s domination and power is highlighted in the poem by describing its supreme position above all in almost all aspects of its life.  ¡Ã‚ §I sit in the top of the wood, my eyes closed ¡Ã‚ ¨ conveys a sense of forceful peace, as if the hawk knows it holds so much power that it is fearless and can roost confidently without being attacked. To  ¡Ã‚ §sit in the top of the wood ¡Ã‚ ¨ also demonstrates a noble rank, resembling the king in the human royal monarchy. The line  ¡Ã‚ §I kill where I please because it is all mine ¡Ã‚ ¨ emphasises the power the hawk believes he holds, as if he has ownership over Creation. Meanwhile, all other creations made by God are symbols of inferiority, acting to serve the hawk and die when he chooses for them to die. For example,  ¡Ã‚ §Now I hold Creation in my foot ¡Ã‚ ¨ suggests tat he holds the trees limbs, a foundation of life, under his grasp. The manner in which he dictates the maintenance of law under his reign as seen in  ¡Ã‚ §My eyes has permitted no change. I am going to keep things like this ¡Ã‚ ¨ also conveys the idea that the hawk alone can overcome any other force. Similarly,  ¡Ã‚ §Hurt Hawks ¡Ã‚ ¨ also creates the issue of power against weakness. Despite the fact that the hawk ¡Ã‚ ¦s wing is injured and cannot fly,  ¡Ã‚ §cat nor coyote will shorten the week of waiting for death. ¡Ã‚ ¨ This illustrates how high the hawk is in the food chain and how domineering he is in nature.  ¡Ã‚ §At distance no one but death the redeemer will humble that head ¡Ã‚ ¨ emphasises again that the hawk rules the land, and nothing but death will claim him. In the final lines  ¡Ã‚ §but what soared; the fierce rush; the night  ¡V herons by the flooded river cried fear at its rising ¡Ã‚ ¨ shows the everlasting power of the hawk. Despite the loss of its... ...k, results in a highly negative image. For example,  ¡Ã‚ §there is no sophistry in my body. My manners are tearing off heads  ¡V the allotment of death ¡Ã‚ ¨ conveys a tone of malice and savageness. Thus the idea of hawk is critical. On the other hand, Jeffers admires the courage of the hawk in his poem. He describes the submission in the bird, and the agony if experiences since it is physically stronger than other creatures but is now powerless. There is a sense of pity and sympathy as Jeffers describes the internal strength the hawk tries to maintain. Admiration is depicted in  ¡Ã‚ §Beautiful and wild, the hawk, and men that are dying, remember him, ¡Ã‚ ¨ where he suggests that even men pay respect to the boldness the hawk possesses. These contrasting concepts of criticism ad admiration are responsible for the difference of ideas expressed in the two poems. Through analysing the poems in terms of these subjects, attitudes and themes, similarities and differences can be made. Whilst the idea of power against weakness, arrogance and exultation of hawk ¡Ã‚ ¦s role in creation is supported by both Hughes and Jeffers ¡Ã‚ ¦ poems, the impressions of criticism and respect towards the eagles are contrasting.

My Philosophy of Nursing Essay

The main purpose of the paper is to express my personal philosophy of nursing. The paper provides an observation of a framework of my personal practice of nursing and the reasons why I choose nursing as a profession. The issue is extremely important to be studied, researched, and analyzed as it represents the theoretical basis of each nurse and highly supports one’s life philosophy and the system of interaction the nurse has with the rest of the society. Special attention is paid to the attitude that nurses have to their patients, family members, other nurses, and health care professionals as this has the major impact on the nursing practice in general. In order to define a personal philosophy of nursing, it is very important to understand the meaning of the term â€Å"philosophy†. As for me, this issue can be perfectly addressed with the definition that presents philosophy as a specific attitude towards life and reality that evolves according to the beliefs of each nur se (Edwards, 1997). This definition is really useful as it gives the freedom to use my own beliefs and experience to talk about this issue. The real nature of nursing is quite diverse, and it has been always a subject for a discussion among professionals trying to define whether nursing is a science or an art. I see that there is a place for both these terms when we talk about real nursing practice (June, 2004). The attitude towards nursing in my personal life has been forming through the years, beginning with my first dreams of becoming a nurse that were motivated with the desire to wear white uniform like people that I saw on television. However, as the time passed, my vision of nursing has gone through serious changes. I understood that nurse is not just a person in a uniform, but a professional who can make differences in a patient’s life. During the period when I was trying to make my final decision about the future professional career, I was lucky to be able to talk to and followed by real professional nurse that was trying to teach me and my family members how to look after my grandmother. This outstanding experience showed me the real meaning of this profession; therefore, I was able to see what I was going to be in future. As it is known, some researchers see nursing as an art. This tendency began with the first comparisons trying to see nursing as an art in metaphorical sense, not in the way we see fine art. These definitions were present in the works of Florence Nightingale in the end of the 19th century, when the  scientists were trying to adhere to nursing quality. The main issue then was the question whether there is a highest and most desirable level of nursing practice (Austgard, 2006). These thoughts and ideas are now developed in the works of Benner as this researcher also evolves the importance of quality level of nursing and caring (Benner, 1984). It is extremely important to pay attention to caring and the level of interactions between professionals and patents, their family members and the other medical workers. My personal way of interacting is based on the personal experience of taking care of my grandmother; therefore, I try to build my attitude to patients on the basis of trust and partnership. I find these aspects extremely important for the successful nursing practice. The same refers to the attitude I have towards my coworkers. As it can be seen, the nursing practice is an extremely complex issue that requires close attention and proper analysis. It is crucial for every professional to develop one’s own philosophy of nursing. This process is long and can take the whole life. It also requires attention to such factor as the character of interacting with the patients, their family members, and coworkers. This issue is so important, because the successful nursing professional can play a decisive role in patients’ life. References Austgard, K. (2006). The aesthetic experience of nursing. Nursing Philosophy, 7(1), 11-19. Benner, P. (1984). From novice to expert: Excellence and power in clinical nursing practice (2 ed.). Menlo Park, CA: Addison – Wesley. Edwards, S. D. (1997). What is philosophy of nursing? Journal of Advanced Nursing, 25(2), 1089-1093. June, K. F. (2004). Towards a philosophic theory of nursing. Nursing Philosophy, 5(1), 79-83.

A Violent Society (media violence) essays

A Violent Society (media violence) essays The American society, it seems, is often depicted as violence portrayed at its best. As a people we obviously do not condone or accept this form of action yet we know it is among us. Everyday we see or hear about an evil occurring, whether it is a hit and run, a robbery, or a murder. Because of the consistency of these events in our country, many people have sought to answer the question, Why? Why do people become so infatuated with wrong doing that they perform such violent crimes? Some have come to believe that our own entertainment industry is at fault. More often than not, in television and cinema there are themes and messages involving violence. Can these enjoyable experiences make us feel as if we need to act them out? I believe not. It seems that the average person who enjoys this entertainment may come to appreciate violence, yet still will never think of acting as a part of it. Although I will also suggest that violence on television can and has pursued those who already hav e the sort of behavior and mind-set to produce cruelty. Another question to ask is, when will the creators of this leisure activity take it to the point where it will create a desire to act out what we see and hear? First we heard about violence, then we got to see it, and now we get to control it in games. Is this far enough? Whats next? Some see this entertainment as simple pleasure, others can see it as a push to evil, and still others say it just shouldnt go any further. Everyday there becomes more and more violence in our entertainment. We see the new action-packed good guy bad guy T.V. show or we buy tickets to the latest horror film. Our minds are already set that anything with immoral scenes has got to be good. Some then begin to enjoy crime filled content so much that theyll never miss anything new. Yet, when they watch the news alert on the latest murder. They become just as sympathetic and dis ...

Impact of Telecommunications on the Arab Society

Impact of Telecommunications on the Arab Society The paper under consideration dwells upon the role telecommunications has played in the development of the Arab world. It is argued that telecommunications has played significant role in the development of many Arab countries. These changes can be found in different planes: economic, social, political, educational, etc.Advertising We will write a custom essay sample on Impact of Telecommunications on the Arab Society specifically for you for only $16.05 $11/page Learn More Thus, it is mentioned that telecommunication services in the Arab world are put into the private sector, which has made these services more accessible. This has led to certain changes in private life of people. Now increasing number of people prefer using telecommunications to do the shopping (e.g. use their phones to order goods) instead of going to malls or markets. Apart from shopping habits, telecommunications also have influenced people’s attitude towards other cultures. Thus, now more and more people learn foreign languages (English and Chinese) to be a part of global communication. However, the change is not one-sided. Now Arabic is the seventh top language used in the Internet. More so, it is noted that the development of telecommunications has led to the spread of Shi’i Islam faith to other countries (predominantly Central Asia). As far as social changes are concerned, telecommunications have influenced the way various issues have been discussed. Thus, such important issues as violence, democracy, civil rights and inequity have gained quite considerable attention. Notably, telecommunications played really important role during the Arab Spring. Revolutions, rebellions, upheavals and protests in such countries as Egypt, Syria, Libya, Tunisia, Bahrain, Yemen, Algeria, Oman, Jordan, Iraq, Morocco, Saudi Arabia, Lebanon, Sudan and some others were ‘nourished’ by telecommunications as people were able to discuss various issues and share ideas. Admittedly, telecommunications enabled many people to enter the discourse. Eventually, this led to rise of awareness, and, as a result, to various protests and even revolutions. Therefore, the impact of telecommunications has been significant. At that, it is also pointed out that access to telecommunication services is still low in Arab countries. It is important to note that the present research is very important as it provides insights into the correlation between technology (telecommunications, to be more precise) and the development of the society. The Arab world has been experiencing a lot of changes throughout decades.Advertising Looking for essay on communication strategies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Many of these changes are due to the development of telecommunications in the region. The changes are manifested on different levels: political, social, economic, etc. The paper reveals the correlatio n between the spread of telecommunication services and changes which are taking place in the region. Nonetheless, it is possible to note that further research will provide more insights into the development of Arab societies. For instance, the paper does not highlight changes in such important sphere as the sphere of education. Besides, it is mentioned that the position of women in the society (and associated issues like violence, inequity, etc.) has gained a lot of attention due to telecommunication services. Nonetheless, it is still unclear whether this attention has resulted in any changes. It is also unclear whether the interest to the problem is increasing. Finally, it is noted that governments and other authorities try to control (at least, to certain extent) information interchange via the Internet. It is possible to try to trace the influence of such kind of control on the spread of telecommunications services and the development of the Arab societies, on the whole. Therefor e, it is possible to state that the present research can be extended to look at the issue in more detail.

Lapping schemes and audting Assignment Example | Topics and Well Written Essays - 500 words

Lapping schemes and audting - Assignment Example It is much harder to scheme receivables because it directly relates to customer accounts, and any discrepancies and delinquencies are more likely to be noticed and further investigated. It is common for a frauder, in the midst of a lapping concealment, to â€Å"pocket† the monies from one customer and then use another customer to cover the account, and continue this pattern with other accounts, to avoid attention. However these scams can be tricky, and require the wrong-doer to keep organized documentation to keep track of the accounts they are frauding and the process can get quite complex.("Norton Group") If one can find these documents then the proof is ever-present. It therefore carries an element of risk. However, with point of sale employees it is much easier to deter, discourage, and prevent some fraud. With in-store employees having security cameras and updated computer programs that keep detail accounts that are difficult to bypass are quite useful. It is much harder to predict the actions of off-site employees and more covert actions within a company. However, it is suggested that businesses owners take the time to overview the transactions going on in their company. They cannot afford small, random, inconsistencies to go uninvestigated. The more vigilant a company is about being present and conscious of everything going on within the business then it is less likely employees, who are potential frauders, would be willing to take the chance. Collusion is defined as a secretive agreement between two, or more, individuals who knowingly agree to commit a deceitful act or an act of fraud. It is particularly difficult to expose this type of fraud because it is no easy task to find a single frauder, but exposing a team working together is all the harder.(Leisner) In order to detect and deter the act of collusion there are a few suggestions for businesses to consider. It is important to have regular disclosures of

Knowledge Management at National Health Services Essay

Knowledge Management at National Health Services - Essay Example It also has 375 intensive care beds in total, and can accommodate a total of 2000 patients in the intensive care unit. The hospital aims to specialize in care giving for cancer and cardiovascular patients. it has employed around 200 doctors whose expertise includes breast cancer, cardiovascular diseases, musculoskeletal diseases and pediatrics. Reddix also employs nearly 400 nurses and other caregivers. The hospital has entirely integrated faculties for medical tests that are related to cancer and cardiovascular prognosis and diagnosis. One of the major problems that the hospital faces is the difficulty in the interoperability within the department systems. The hospital has different departments that cater to the different information needs. The hospital information system comprises the following six systems: Considering the number of systems it has it is evident that the hospital could have interoperability issues. Interoperability refers to the capacity of different and diverse systems and or physical components of a single system to work together through the use of agreed standards and specifications (Cetis, 2008). It helps the organization to create synergy in the organization. The whole is greater than the sum of its parts, being inter-operable, the organization is able to work as a whole instead of working as separate entities. A recent report by the National Health Services criticized the Hospital Administration System of Reddix and said that it was extremely outdated and old and stated its concerns about the patient's files not being available to the concerned caregivers when it is direly required. This is because Reddix is unable to meet the IT needs that are needed so that the doctors, nurses and care givers can easily access all patients' files electronically whenever they nee d them. There are many strategies that the hospital can use in order to bring out a successful change process. In order to do that the Hospital needs to look at the problems individually and then come up with solutions. Specialists of management and healthcare were brought in to assess the current condition The major IT problem at Reddix is that they are using a centralized structured computing system to integrate all its IT applications and the software that is being used was developed nearly forty years ago using proprietary language which could only be used on limited software and did not have a very user friendly interface and there were problems relating to communication with other systems of Reddix such as clinical, diagnostic etc. It was also difficult to connect simple desktop applications such as word processing Reddix needs to develop a business plan that integrates a new IT system that will change its information processing in such a way that it benefits the organization as well as the people involved in it. As technology is progressing as we move into the next generation, there have been changes in the architecture of the information systems that are moving towards distributed computing systems. Distributed computing is a system of computer processing in which the system does not have a central server