Thursday, September 3, 2020
Integrated Business Management Project Limited Resources
Question: Talk about theIntegrated Business Management Project for Limited Resources. Answer: Writing Review on David Joness Marketing Strategy: Figure 1: The logo of the David Jones Company. (Source: Ferrell and Hartline 2012) As per Perreault et al. (2013), the procedure that permits an organization or any association to accomplish a maintainable upper hand by concentrating on restricted assets on the best of the chances so that there might be increment in the deals is known as the promoting technique of the organization. In a business the accompanying of a suitable and a viable showcasing technique is an absolute necessity as it the factor on which the deals of the products of the organization depends. The primary prerequisite in a business is to define the business objectives for the association with the goal that the association may then work appropriately toward accomplishing it. As referenced by Armstrong et al. (2012), these are statement of purpose of the business. After then association sets its fundamental goal, the home advance included is the execution of a powerful showcasing system. This advertising methodology set some elevated level principle for the association that would administer the di verse showcasing endeavors that the association would concentrate on. The primary and the main purpose for the execution of the advertising methodology in any of the organization are to build the deals and to accomplish the objectives that are set by the association (Ferrell and Hartline 2012). It additionally encourages the association to arrive at its reasonable upper hand. The advertising incorporates all the diverse present moment and long haul exercises in which the association is engaged with. There are a wide range of ideas and definitions given on the promoting system, notwithstanding; a large portion of the organizations couldn't recognize the technique and the various targets and strategies of the organization. A decent system or for the plan of a decent technique, a couple of focuses are should have been incorporated: a) Place: This one of the significant inquiry that requires being replied before the development of the methodologies of the organization. Prior to arranging the organization procedures, the organization first needs to choose and examine where it requires selling its items and the contenders with whom it needs to contend. b) Product: The following inquiry is the thing that ways can the organization about the kind of the item which the organization manages. The sort of item managed the organization requires the suitable market for its selling. c) Resources: For the advancement of the methodologies the organization additionally requires to concentrate on its asset accessibility moreover. For the usage of the procedures that have been shaped by the organization, there is a necessity of the asset. d) Value sustention: The following element is that in what ways the organization could give its clients great and one of a kind items so it could stay aware of the enthusiasm of the organizations and keep up the business stream of its items (Jones and Monieson 2014). Figure 2: The Davis Jones Store (Source: Ferrell and Hartline 2012) These are the general rules that are to be thought of while executing the helpful procedures for any organization or association. In any case, the promoting techniques that are utilized by the David Jones are totally different from these. The David Jones is a notorious retailer of Australia that has diverse departmental stores in the nation and has likewise made a fruitful business in the segment of customer products. The organization encountered an expansion in its deals by 12.2% inside the initial 20 weeks of the year 2015. Figure 3: The business diagram of David Jones before executing the Marketing methodology. (Source: Ferrell and Hartline 2012) The business systems that assisted the David Jones with increasing its deals at such significant level could be recorded as follows: Executing computerized approach: According to the systems that have been actualizing by the departmental store, David Jones, having an advanced methodology for the association is of most extreme significance in todays present day world. The primary inquiry for any organization now daily is whether they have a business site or an email pamphlet or not. Regardless of whatever might be the business, in todays world being nearness online is obligatory. The site of the organization should be made and utilized normally and be an uplifting for the clients. The David Jones office utilized its online nearness as a key to advance their departmental store. Utilization of Consumer Data: One of the principle segments of the David Jones system is the program of the buyer examination. The organization tapes the information and the inclinations in regards to its clients so it could give them progressively customized items. As referenced by Howard (2015), these are the techniques that the organization has executed for contacting its clients in an increasingly customized way. This likewise enables the clients to feel as the organization is focusing on them (Peter et al. 2012). Concentrating on the Content: The substance alludes to the merchandise and the item that the organization has for show to the clients. The David Jones Company accepting this as a genuine and henceforth for expanding g the quality and the nature of its substance, it as of late named Thelma McQuillen, the fundamental design chief of the Harpers Bazaar as its new style executive for the clients application and magazine of the store. This would assist the organization with renewing and extemporize the current substance of the organization to a superior and wide substance. It has likewise as of late been expressed by Mumbrella, the advertising executive of the David Jones office that the organization has expressed a goal of turning into the best design distributer in Australia (McArthur 2013). Joint effort: The organization puts stock in a joint effort with various people or might be even with some different associations for the advancement of the organization. The David Jones Company has a not insignificant rundown of top abilities of the nation that it has teamed up with for boosting up of its image picture and quality. This rundown incorporates of Jessica Gomes, Adam Goodes, Thelma McQuillen, Gai Waterhouse, Megan Gale and numerous others. The idiom of the organization is that regardless of whether the organization doesn't have a colossal spending plan, it despite everything can appreciate the advantages of getting teamed up with different foundations (Miller and Merrilees 2016). These are the procedures that are utilized by the David Jones departmental stores to build the deals of the organization. These systems doesn't help in expanding the deals and the benefit level, it likewise encourages the organization to give its clients great and high caliber of products and furthermore to know its clients and their inclinations well. This encourages the organization to receive new methodologies in like manner. References: Armstrong, G., Kotler, P., Harker, M. furthermore, Brennan, R., 2012.Marketing: a presentation. Pearson Prentice-Hall, London. Ferrell, O.C. furthermore, Hartline, M., 2012.Marketing system, text and cases. Nelson Education. Howard, J.A., 2015.Consumer conduct in promoting system. Prentice Hall. Jones, D.B. furthermore, Monieson, D.D., 2014. Early improvement of the way of thinking of advertising thought.The Journal of Marketing, pp.102-113. McArthur, E., 2013. The job of retail chains in the advancement of showcasing: Primary source records from Australia.Journal of Historical Research in Marketing,5(4), pp.449-470. Mill operator, D. what's more, Merrilees, B., 2016. Retail establishment advancement: David Jones Ltd., Australia, 1876-1915.Journal of Historical Research in Marketing,8(3). Perreault Jr, William, Joseph Cannon, and E. Jerome McCarthy.Basic showcasing. McGraw-Hill Higher Education, 2013. Diminish, J.P., Olson, J.C. also, Grunert, K.G., 2012.Consumer conduct and showcasing strategy(pp. 122-123). London: McGraw-Hill.
Saturday, August 22, 2020
Sustainability Accounting Systems and Information Assurance
Question: Talk about the Sustainability Accounting Systems and Information Assurance. Answer: Presentation The accompanying investigation expresses the frameworks documentation just as the hazard examination systems of JK Saddlery. It assesses the importance of setting and level DFD just as the procedure map in guaranteeing powerful business activity. JK Saddlery fabricates saddler too a rustic supplies to neighborhood providers and sightseers. The business substance inclines toward the conventional method of selling products and offers merchandise to the nearby providers. The products are sold through acknowledge just as the money deals of merchandise. In the ongoing years the firm has been accomplishing extensive money inflow. Be that as it may, the brand has utilized just a solitary clerk in recording the monetary exchange for gathering money and credit installments for providers. In this manner, Hall (2012) noticed that there stays extensive hazard identifying with controlling of money related information just as the misappropriation of assets. The investigation recognizes these dangers and offers the control measures to defeat dangers that represent a danger to the business maintainability of the endeavor. Frameworks Documentation Figure 1: Context Diagram (Source: Created by creator) Figure 2: Logical Diagram (Source: Created by creator) The setting just as the level DFD demonstrates the operational strategies of the business endeavor. There are three Stages in the specific situation and level DFD in the business association that incorporates the Process request, Cyber back just as the execution of the merchandise. In that capacity, this cycle is finished through the accompanying stages: Requisition of products, getting ready Sales request, and executing merchandise to the shopper. As indicated by Geerts et al. (2013), these three phases will guarantee fruitful consummation of the business request. In such manner, it very well may be expressed that the market and the operational strategies of the business endeavor will be resolved through the usage of the business request in the business association. The above setting and the DFD graphs will help the purchasers in the dynamic procedure. Thusly, the unique circumstance and the DFD outline will help the administration of the Business substance to actualize significant business operational and promoting methodologies to make the business methodology progressively powerful. In any case, the execution and release of the products is a confused method that is reliant on deals demand request just as the improvement of the business order request of the business substance. In such manner, it very well may be expressed that DFD chart is an oversimplified at this point imaginative strategy that can help the business substance to execute smoother deals tasks. The legitimate and DFD structure is definitely not a brought together technique and fluctuate as per the business portion the business association is right now working. The business procedure mapping states the natural business structure that is actualized in the business association. Figure 3: Process Map (Source: Created by creator) The above procedure map portrays the business technique followed in the business association. The receipt installment in the products would be assessed to comprehend that it meets the significant compliances and the important rules in the business association. The operational division will inspect every one of the products that will be sold by the providers. Thusly, if any great doesn't coordinate with the necessities of the buyers it will be appropriately come back to the provider. The above procedure mama expresses the absolute deals method that can be followed in the business association that would add to the operational abilities of JK Saddlery. Hazard Analysis There are natural dangers existing inside the money related structure of the business association. On account of JK Saddlery, a manual procedure is actualized in the business association in recording the money exchanges just as the assortment of assets. From the contextual analysis it tends to be built up that the chronicle of the money exchanges is a convoluted technique and can require significant time. In this way, this can adversy affect the execution of the monetary methodologies for the business substance. The clerks work includes a great deal of complexities. In such manner, Messier (2016) noticed a blunder from the business receipt request could prompt errors in the complete deals system and the assortment of assets in the business association. Absence of faculty in the HR of the business association is one of the qualities behind the monetary dangers in the association. The clerk of the business association handles the whole money related angle. Along these lines, the activity job isn't assigned into the different elements of the association. In that capacity, the administration of the business association needs to take the vital measures so the entire fund division isn't reliant on any single individual. JK Saddlery has conveyed predictable business exhibitions over some stretch of time, which has brought about steady deals income over a period. Accordingly, Collier (2015) noticed that these colossal measures of money exchanges must be assessed in a serious way so that there is no disparity in the monetary exchanges of the business element. Definite assessment installments for the business venture can be another issue if the budgetary exchanges are not managed in a suitable way. Bebbington et al. (2014) expressed that the significant outcomes of wrong budgetary evaluation would prompt the wastage of the monetary assets of the element. Moreover, this can bring about the ascent in the operational costs of the business substance. Other than this, there is no interior reviewing systems that is followed in the business association. In this way, there is no consistent observing of the budgetary methods followed in the business association. In that capacity, this is one of the basic shortcomings present in the budgetary arrangement of the business association. Subsequently, this is a significant hazard present in the operational arrangements of the business venture and can have an effect on the monetary state of the business substance. The installments got by the mail will must be assessed in a profundity way to forestall any sort of duplication. Copied checks will must be examined to be forestall any sort of budgetary misfortunes or terrible obligation for the business element. What's more, the financial arrangements in the business element must be assessed in deciding the operational procedures of the business element. As indicated by Simons (2013), the financial systems in the business substance will contains existing disparities that outcomes in postponement of the account of the assets. Actualizing an inner review office in the association will help the business element to screen the inflow and surge of money in the association. Other than this, Zadek et al. (2013) expressed that the business association must enroll accounts work force in the business association to quickly enlist accounts proficient in the business association to build validness of the money exchanges. What's more, the business element will need to survey the budgetary state of the business substance for the advancement of the association objectives and the goals. The brand needs to receive viable bookkeeping programming for snappy chronicle of the money related exchanges of the business element. In such manner, it very well may be said that the bookkeeping programming projects will help in doing budgetary investigation of the association. Strategies like proportion investigation and planning methods of the association will help the business association in surveying the money related situation of the association and reacting suitably for hierarchical development. In the current time, the buyer purchasing process is manual and no accentuation on innovation. Along these lines, it is fundamental that the purchasing procedure is re-improved in guaranteeing smoother business tasks. Geerts et al. (2013) expressed that the customer needs to invest less energy for the installment of bills that would diminish the group in the business substance. End It very well may be expressed that JK Saddlery will have numerous issues in existing cashiering position of the business. This remembers there are a few specialized complexities for the money related activities of the business element. Accordingly, the administration of the business element needs to react suitably to outline the essential budgetary methodologies and arrangements to help the business element in address the issues identified with the account of money related exchanges and gathering money for the business association. In the event that such issues are not survived, these variables will prompt ascent in the operational costs of the business element. The frameworks documentation in the association expresses the all out procedures engaged with the operational procedures of the business association. These incorporate apparatuses like E-business, digital check and the delivery or the execution of merchandise. With regards to DFD and legitimate outline, the brand will need to make the strides like deals demand, creating deals request and at last executing the products to the customers, The inward evaluating instruments of the association would help the business association in guaranteeing validness and straightforwardness in the books of records in the association. Other than this, the association needs to select more workforces in the records and money office to guarantee more noteworthy coordination among the association during the business technique. In such manner, it very well may be expressed that the administration of the business endeavor needs to choose the proper bookkeeping programming that will satisfy the requirements of the association. References Bebbington, J., Unerman, J. furthermore, O'Dwyer, B., 2014. Supportability bookkeeping and responsibility. Routledge. Collier, P.M., 2015. Representing chiefs: Interpreting bookkeeping data for dynamic. John Wiley Sons. Demski, J., 2013. Administrative employments of bookkeeping data. Springer Science Business Media.
Friday, August 21, 2020
How to Write a Perfect Barista Resume (Examples Included)
Step by step instructions to Write a Perfect Barista Resume (Examples Included) Nowadays, espresso is not kidding business. In the event that you control someoneââ¬â¢s every day caffeine get to, you could grasp their whole day. Of course, it may not be the degree of social obligation of, state, a mind specialist, yet youââ¬â¢re as yet giving what numerous individuals (myself included) would call a fundamental assistance. From the in vogue euros)How to Write a Perfect Occupational Therapist ResumeHow to Write a Perfect Physician Assistant Resume (Examples Included)How to Write a Perfect Receptionist Resume (Examples Included)How to Create a Perfect Retail ResumeHow to Write a Perfect Sales Associate Resume (Examples Included)How to Write a Perfect Social Worker Resume (Examples Included)How to Write a Perfect Truck Driver Resume (With Examples)
Sunday, June 7, 2020
Three Myths about Student Loans
The following article was written by Blaine Blontz, MBA, www.financialaidcoach.com We hope you will find this article a good resource as you prepare to navigate the financial aid process. With many high school seniors having made the important and exciting decision of where they will attend college in the fall, parents and students alike are looking at the next set of hurdles standing between them and the first semester. One of those hurdles is putting together a payment strategy. Hopefully this includes grants, scholarships and other forms of aid provided by the school. Additionally, families may have education (529s) or other savings accounts to go along with installment payment plans provided by schools. With the rising cost of college, even with the options previously mentioned, many families will still need help financing the college experience. Students are exiting college with over $20,000 in loan debt, on average. This isn't including loans that are in parents' names. As such, a student loan industry has developed. The Federal Government is involved, as are private banks and credit unions. Considering the number of people impacted by college loans in one way or another, there is much information and opinion floating around. Here are some myths (or half-truths) to be mindful of as your family navigates the college loan process. This isn't meant to scare families as much as it is to make sure that everyone is clear on what they are potentially taking on. A loan will help my student build credit. This is one factor that helps families more easily digest the fact that students and parents are leaving the college experience with thousands of dollars of debt. While college loans can ultimately help students build their credit, the impact on their credit is minimal until a regular payment history is established. For this reason, it's not accurate to think that just because a student has a loan that is deferred (payments begin being made in the future) sitting in their name that they will come out of school with a shiny, high credit rating. It is not until the student shows that they can begin repaying their debt that they truly begin to impact their credit score. This is why I recommend families look into student credit card options to cover the cost of certain goods during the college experience. These can be in the student's name, but still monitored by parents. They can be used for only books initially if there are concerns about misuse. Students can then use them for more fixed costs like certain utilities, groceries, etc. Remember, you do not need to carry a balance to grow your credit. The goal is to use the card and then pay the full amount owed by the due date. That will begin to show an ability to use credit in a responsible way. We all know the dangers of credit cards, but if used correctly they can much more effectively build credit during the college years than loans that are sitting in deferment. My student can get a loan on their own. As looked at in the section above, young adults entering college likely don't have much of a credit history. It's hard to generate a credit score before college, and as a result lenders are hesitant to extend debt to 18 year olds. Yes, there are loans through the Federal Government that are extended without credit requirements, but for incoming freshman they max out at $5,500 in most situations. This unfortunately only goes so far, leaving families with a hefty remaining amount to be financed. Beyond those through the Federal Government, students can take out additional loans in their name. However, in most cases, the bank or credit union will require a parent (or anyone deemed credit-worthy) to co-sign the loan. This means that the parent, and their credit score, is also on the hook for repayment of these college loans. My student will eventually have to pay back our Parent Plus loan. A Parent Plus loan is a way for college to be financed strictly through the parent's name. You can learn more about Parent Plus loans here. Parents are willing to do this to help their student attend college. In some cases, there are expectations that the student, once graduated, will aid the parent in repayment of these loans. While these plans or agreements can certainly be discussed and made, students are not obligated to do so. The loans are in the parent's name. If the loan is not repaid, guess who's credit gets dinged. It's not the student's. It's the parent's. Just because the loan was used to help support a student's education, the student's name is not attached to the loan in any way. For this reason, a parent can't legally force a student to repay this loan unless families have entered into and signed an agreement, which frankly doesn't happen. Hopefully you've found these initial tips helpful in starting your navigation of the college loan process. I offer a session that provides families with their loan options, discussing pros and cons. I also discuss overall strategy when it comes to installment payment plans, education savings plans, and other sources of college payment. You can call (727-372-9685) or email me (financialaidcoach@gmail.com) to discuss this service or others that I offer.
Sunday, May 17, 2020
The Dispute Regarding African History From African and...
Currently in the XXI century, several researchers are still trying to study and discover more about the history of Africa, which is a huge continent with historical, cultural, linguistic, racial and geographical diversity. However the methods used to discover the history of a continent varies among European or African historians. Such researchers have different ways of seeing what really proves the history of the people, if the best way is by vivid history, archaeological, written or oral records. Due to the different point of view of European nation, that prefer to believe in concrete materials for study like written sources, arises the doubt whether Africa actually had real history is the past and not just after the colonization by them, when the population was ââ¬Ëââ¬â¢educatedââ¬â¢Ã¢â¬â¢ in European models and started to make written registration of their history. A further study about Africa can reveal all its cultural and historical richness. Their knowledge about land management, the discovery of agriculture in the Sahara desert 5000b.c, the development of livestock in regions of southern Africa as in Kenya(1). In addition the north of Africa is been considered the oldest region of the earth. Charles Darwin studies about the human evolution and archaeological sources shows that this region was probably the first one where Homo sapiens appeared(1). Detailed studies about African history can brings the knowledge about the development of the north Africa and how the islamism in regions
Wednesday, May 6, 2020
Customer Service Recovery Essay - 870 Words
Providing great customer service and having the ability to retain customers require consistency in delivering the anticipated services. Customer service encompasses having the ability to provide a service or product to customers by means in which it was promised. However, there are times when unforeseen circumstances may occur, resulting in customer service breakdowns. Understanding the effectiveness of customer service relations provides the assurance needed to handle complicated service related issues. A well qualified customer service representative has the acquired skill to effectively defuse a potentially damaging service related matter. Service recovery influences customer retention and improves customer satisfaction. Serviceâ⬠¦show more contentâ⬠¦Customer loyalty increases the opportunity for organizations to build upon its customer base, and boost the return of its existing customers. Repeat business is evidence of satisfied customers. Satisfied customers are happy with the services and/or products they received, resulting in the likelihood of their return to purchase additional items. Upon each return visit, they anticipate the delivery of quality products and/or service. In addition, communication is also critical element of the service recovery process. Communication creates the foundation for a positive customer service experiences. It helps create realistic expectations for both the organization and the customer alike. Open lines of communication encourage customers to express their concerns, expectations, likes and/or dislikes about the services they receive. There are several methods for collecting communication data, the following are common collection methods; surveys, company websites, also the basic CSR and customer interactions. Creating a venue for customers to express their opinions is an ideal method for customers to evaluate your establishment, in its entirety. Opinion assessments not only allow customers to express their unbiased views, it also provides an opportunity for organizations to become familiar with their customersââ¬â¢ expectations. The collectedShow MoreRelatedThe Hospitality Industry : The Quality Of A Product And Service Essay1497 Words à |à 6 Pagesa product and service. Unfortunately, the majority of customers are dissatisfied by the way companies resolve problems. Moreover, research has proven that customers often have more negative impressions after they go through the service-recovery process(Tax and Brown, 1998). Nonetheless, each companies utilize divergent methods for service recovery in order to please a customer. In an establishment, in this case a restaurant, it is significant for employees to notice when a customer is being dissatisfiedRead MoreCustomer Experience Management At The Food And Beverage Staff1691 Words à |à 7 Pagestheir experiences of service recovery. 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Financial Report Analysis free essay sample
Incitec Pivot Limited (IPL), is leading global chemical manufacturer supplying agricultural fertilisers and industrial chemicals to the Australian and overseas markets. The objective of this report was to analyse and understand how the accounting policies and strategies implemented by IPL impacted their financial performance. The analysis is based on IPLââ¬â¢s annual report which outlines the selected accounting policies, business strategy and performance. Firstly, the report summarises IPLââ¬â¢s activities and strategies during the financial years ending 30th September 2009 and 2010. Secondly, the report identifies the key accounting policies and assesses managementââ¬â¢s flexibility in selecting them. Also, the report evaluates the quality of disclosure in IPLââ¬â¢s annual report, identifies potential questionable numbers and attempts to undo any possible distortions in the numbers. Finally, the report examines the financial press discussion of IPLââ¬â¢s performance and accounting numbers. The absence of any impairment [write-down] of intangible assets [13 per cent of Goodmans total asset base, and included in the covenant gearing calculation] was a surprise, Deutsche Bank said. Read more: http://www. smh. com. au/business/writedown-is-not-a-dirty-wordjust-look-at-goodman-group-20090227-8kb1. html#ixzz1YvZOrW5P 1. Summary of IPLââ¬â¢s activities and strategies Incitec Pivot Limited is a leading global chemicals company which has nitrogen-based manufacturing as its core activity. (Incitec Pivot Limited, 2009) The company is involved in the manufacture, trading and distribution of fertilisers, industrial explosives and chemicals. It was formed as a result of the merger between Incitec Fertilizers and Pivot in 2003 and 2006 and expanded by purchasing Southern Cross Fertilizers. IPL owns a portfolio of recognised and trusted brands and is the number one supplier for fertilizers and the number three supplier of explosives in Australia as well as being the prime supplier of explosive products and services in North America. (Incitec Pivot Limited, 2009) The company operates in Canada, USA, Mexico and Australia and has 4500 employees worldwide. The company has grown due to international demand for the four F`s: food, feed, fibre and fuel. IPL supplies 50% of Australiaââ¬â¢s agricultural nutrient needs and also assisted Australian farmers to develop sustainable farming. The volatility of the market during the global financial crisis had an adverse impact on IPL. NPAT (excluding individually material items) decreased by 46% from $647. 5m in 2008 to $347. 8m in 2009. IPLââ¬â¢s Velocity efficiency program enabled it to make a significant return to the market in 2010 with a NPAT of $442. 8m (excluding individually material items), which was an increase of $95m. (IPL, Annual report, 2010). 2. Key accounting policies and Accounting Standards 2. 1 Revenue Recognition ââ¬â AASB 118 Revenue is measured at the fair value of the consideration received or receivable. Trade allowances, amounts collected on behalf of third parties and net of returns comprise the revenue. Revenue is recognised as sales revenue, interest income and dividend receivable. Sales revenue is recognised when the considerable risks and rewards of the ownership have been transferred to the buyer. Interest income is recognised on an accrual basis, while dividend receivable recognition occurs when it is declared or received. 2. 2 Foreign Currency Translation ââ¬â AASB 121 Items presented in the financial statements of each of the Group`s entities are measured using the functional currency. IPLââ¬â¢s presentation currency is the Australian dollar, the currency used to present its consolidated financial statements. Foreign currency transactions are translated into the functional currency at the exchange rate on the day the transaction occurs. Foreign exchange gains and losses are recognised in the statement of comprehensive income, except when they are `deferred in equity as qualifying cash flow hedges`. These have been calculated following the AASB 121 `The effects of changes in Foreign exchange rates` and AASB 139 `Financial instruments ââ¬â recognition and measurement`. 2. 3 Income Taxes ââ¬â AASB 112 The current and deferred tax constitutes the income tax expense which is shown in the statement of comprehensive income. The current tax comprises tax that has to be paid on the taxable income for that period at tax rates as of the reporting date. It also includes adjustments of the past periodââ¬â¢s tax payable relating to deferred tax assets and liabilities. The balance sheet method is used to calculate deferred tax. . 4 Consolidation ââ¬â AASB 127 According to AASB 127, ââ¬Å"consolidated financial statements shall include all subsidiaries of the parentâ⬠the financial statements of IPL adhere to this. Furthermore, all inter-company transactions, unrealised gains and losses (unless they occurred as a result of impairment of assets) and balances are eliminated. Investments in subsidiaries are recorded at cost. 2. 5 Impairment of Assets ââ¬â AASB 136 The impairment test of goodwill is conducted annually or more frequently, if events or changes in circumstances indicate that it might be impaired. Assets subject to amortisation are tested for impairment when events demonstrate that the carrying amount cannot be recovered. Where the assetââ¬â¢s carrying amount exceeds its recoverable amount, an impairment loss would be recognised. 3. Managementââ¬â¢s flexibility in selecting key accounting policies If management can be flexible in selecting accounting policies, they can significantly influence financial performance. As per the 2010 Annual Report, the managers of IPL had various levels of flexibility with the items below: 3. 1 Foreign currency transactions ââ¬â Low Flexibility Foreign currency transactions are a crucial element in the development of IPL as a multinational company, because every movement in the exchange rate has an impact on its performance. As stated in the Annual report 2010, any gains or losses from the settlement of the transactions and the translation of the exchange rates of the assets and liabilities denominated in foreign currency are recognized in the income statement. The flexibility of management regarding this accounting policy is low, because the transactions are translated at a functional currency using the exchange rates valid at the date of the transaction. . 2 Derivative financial instruments ââ¬â Low Flexibility Derivative instruments have been used by the Group in order to hedge its exposure to foreign exchange, commodity price and interest rate risks occurring as a result of the operational, investment and financing activities. While hedging motivates managementââ¬â¢s flexibility to lock in company profits and pro tect them from the volatile exchange rates, it subtracts the profits made under the falling exchange rates. 3. 3 Interest Bearing Liabilities ââ¬â Medium Flexibility The current interest bearing liabilities decreased significantly from $432. m in 2009 to $108. 5m in 2010. This was a consequence of the companyââ¬â¢s issue of the US$800m 144A Bond in December 2009, which increased the diversity and tenor of their debt. During the year ended 30 September 2010 interest of $25. 2m was capitalised relating to interest bearing liabilities used specifically to fund qualifying assets as defined in AASB 123 Borrowing costs. 3. 4 Intangible Assets ââ¬â Goodwill ââ¬â High Flexibility As per the 2010 Annual Report, intangible assets represent the largest item of IPLââ¬â¢s total assets at 56%. They consist predominantly of Goodwill at 85%. Adjustments made to goodwill include additions, acquisition of business, impairment of assets and foreign exchange movement. IPL does not amortise goodwill but impairs it annually and as a result in 2010, the company recognised a non-cash impairment charge of $nil compared to $490. 6m in 2009. 4. Accounting strategy employed by management and incentives The accounting strategy management chooses will have a positive or negative impact on financial performance and business operations. The managers at IPL implemented accounting policies that enhanced financial performance in the long term. . 1Evaluation of accounting strategy employed by management Management implemented a strategy to reduce debt levels and improve the gearing ratio of Net Debt/EBITDA by issuing a 10 year bond worth $800m in December 2009. The proceeds from this bond issue were used to repay and cancel the Working Capital Facility with the remaining proceeds used to partially repay the Syndicated Facility. (IPL, Annual report, 2010). The gearing ratio was 1. 39 in 2010 and 1. 97 in 2009. As per the 2010 Statement of Financial Position, Net debt decreased by $366. 3m from $1,463. m in 2009 to $1,097. 1m in 2010. This was as a result of improved operating cash flows and the benefit of carrying the debt in US dollars rather than the Australian dollar which appreciated during 2010. 4. 2 Evaluation of incentives strategy employed by management IPLââ¬â¢s aim is to generate competitive returns for its shareholders through its strategy, and their philosophy is that the remuneration strategy should support the objectives of the business. The majority of the Executives remuneration is ââ¬Å"at riskâ⬠and linked to performance and the creation of sustained shareholder value. For example, the Long Term Incentive Plan measured in 2010 Plan was established in 2007 and the Plan required IPLââ¬â¢s total shareholder returns (TSR), measured over the three year period to 30 September 2010, to be greater than 10% per annum compounded over the period. The Companyââ¬â¢s TSR was 2. 64% per annum and, accordingly, no awards were made to Executives under the 2007/10 LTI Plan. (Annual Report , 2010) Refer Appendix 1 for table of % of Total Remuneration Annualised. This incentive is related to the strategy to improve financial performance. 5. The quality of the disclosure made in the accounts IPL Limited is listed on the Australian Securities Exchange (ASX) and is therefore subject to continuous disclosure obligations (corporate governance statement, remuneration report, shares, etc) under the ASX Listing rules and Corporations Act 2001. IPLââ¬â¢s Board has implemented the proper and timely disclosure of information to shareholders and the market. IPL uses its website (as well as) other sources to communicate via annual/half yearly reports, share price movements, sensitive and other relevant announcements to ASX. The financial report of IPL Limited highlights its business strategy. It is well structured and informative and in accordance with AASB 101 ââ¬Å"Presentation of Financial Statementsâ⬠, International Financial Reporting Standards and the Corporation Act 2001. The disclosure quality in the IPL annual report was adequate and informative and complied with ASX, the Corporation Act 2001, IFRSs, IASB and AASB. Table 1: Examples of IPLââ¬â¢s high and low quality disclosures Quality| Disclosure| High| ââ¬Å"Restatement of prior year tax benefitâ⬠clearly describes the reason for the change and varied result in terms of Net Profit After Tax for 2009. Refer Appendix 2. High| Operating Segments AASB 8 replaces Segment Reporting AASB 114; this disclosure clearly outlines the change of IPLââ¬â¢s composition from 2 main businesses to four segments. Refer appendix 5. | Low| Deferred Tax Assets and Liabilities Notes 19 and 24 are circular and less than transparent. As these numbers are not explained, it is very difficult to understand how the numbers were calculated. | 6. Potential questionable numbers 6. 1Deferred Tax Assets amp; Liabilities In 2010 financial report both deferred tax assets and liabilities decreased by 80% and 65% respectively. The quality of the disclosure is low and questionable. (see table above) Like other companies listed on ASX, IPL could have an exclusive arrangement with the ATO that they are unable to disclose. As a result, DTA and DTL balances would be questionable in almost all annual reports. Refer appendix 3. 6. 2 Cash and cash equivalents In the year from September 2009 to 2010, the amount of cash and cash equivalents decreased 157% which is significant. Currently, the company has $48. 7m which represents 39% of the cash and cash equivalents in 2009. For a company whose business strategy focuses on growth, financing the acquisition of Nitromak with cash is a questionable decision. An alternative strategy could have been to finance the acquisition with debt, preserving cash resources. 7. Undoing distortions in the numbers On thorough review of 2010 annual report, IPL did not have any obvious areas of distortion. However, the acquisition of Nitromak is a possible area of distortion with regard intangible assets. When reviewing the stated fair value of the 50% equity interest held before acquisition, the consideration amount paid of $97. 1m is $22. m higher than the fair value amount of $74. 8m. Refer appendix 5. Considering IPL held the original 50% interest at fair value it is interesting that the remaining 50% would attract such a premium, hence intangible assets could be overstated. As per note 18, goodwill allocated to Nitromak is $142. 9m, considering the total consideration was $171. 9m, it is very high at 83% and it may have been fair to recognise an impairment loss in 2010. We can support this assumption that asset values may be distorted in the reports due to the write down in 2009 in the carrying value of the Dyno Nobel goodwill of $490. m, the year after acquisition. Table 2: Possible distorted items and adjustments | +/- adjustment| Notes| Intangible Assets| -$22. 3m (overstated)| | Cash amp; Cash Equivalents| +$22. 3m (understated)| The amount IPL paid for the remaining 50% should have equalled the fair value being 74. 8m. | 8. Summary of financial press discussion of IPLââ¬â¢s performance and accounting numbers During the GFC, IPL reported a full-year loss of $179. 9m to September 30, 2009 compared with a profit of $604. 6m in the prior year. IPL wrote down $490. 6m in the non-cash mark to market carrying value of Dyno Nobel goodwill. In 2009, net profit excluding material items slumped 46% to $347. 8m, as sales from the fertiliser business fell 32% to $1. 59 billion due to the challenging conditions in Australia and seasonal conditions in North America. The company is quoted as stating it would also benefit from its Velocity program, with $US60m ($A65. 05m) of savings targeted for fiscal 2010. (SMH, 2009) In 2010, IPL bounced back into profit despite the surging Australian dollar. The company announced a $412m profit compared with a loss of $179. 9m that was restated upwards to $221m in 2009.
Monday, April 20, 2020
What Is Birth Order Essay Example For Students
What Is Birth Order Essay How Birth Order Affects Ones PersonalityEveryone in the world is born with a special and unique character. Some of their personality is shaped by their surroundings as they grow up as well as the factor of genetics. It is believed by some psychologists/researchers that birth order has a tendency to influence parts of the personality. Birth order isnt a simplistic 1-2-3 system that says all first borns are equally one way, all second children are another and last-born kids are always just like this or that. These are simply tendencies and general characteristics that often apply. There are dynamics with families that can change relationships. Through your position in the family you develop your behavior pattern, way of thinking and emotional response. Your birth order helps determine your expectations, your strategies for dealing with people and your weaknesses. Reasons for being interested in Birth order is because it is one way to gain an understanding of friends, family members, bo y friends, really anyone you wanted to try to scope out. Unfortunately there arent any fortune cards or magic spells to understand family and friends. Knowing and understanding birth order can not only help you understand other people but yourself included. The only- child develops characteristics from having to cope with playing alone and with having to fend off adult intrusion. Only children tend to feel frustrated and throw tantrums when not pleased. They love to say Leave me alone, Id rather do it myself! They tend to have imaginary companions and feel as if the child within was smothered because they had to grow up so quickly. Therefore in turn allow their own children time and space. As well as always being an emotional and considerate friend that loves to listen. First borns tend to be goal setters and high achievers. Along with being perfectionists who are very responsible, organized and determined people. They are rule keepers and follow all the details. The first born is a n only child until the second child comes to take away the mothers attention. The only child becomes a first born feeling there is no love for him or her. In school, first-borns tend to work harder for grades than do later-borns. They often grow to be more competitive and to have higher educational and career aspirations. Any enumeration of prominent people, eminent scholars, even presidents of the United States contains a higher percent of first borns. Of the first twenty-three astronauts sent into outer space, twenty-one were first-borns or only children. One psychologist, specifying in birth order, as well as a mother of a first-born child remarked, No wonder most of the astronauts are first borns. They will do anything to get away from those parents who hounded them mercilessly. This was after telling a story about how many mothers try to push their first child much harder than they should. In her case, she specifically remembers trying to convince her two year old son to get in to the crashing waves of the ocean. The middle-child or the second born tends to be very flexible and diplomatic. They are always generous and very sociable people. The second- born loses attention as the first born aggressively takes it away, leaving the second child to feel as if he or she cannot do anything well enough to merit attention. Therefore their parents hardly notice them compared to younger children. As a result, they suffer less from their parents neurosis and are relaxed, easy going and malleable peacemakers. They are good mediators and have superior cooperation skills. They dont have their parents all to themselves or get their own way. Therefore, they learn to negotiate and compromise. They often make excellent managers and leaders because of these skills. Sometimes it is found that the in- between kids actually have the most comfortable position in the birth order. They dont have to please their parents because the parents are too busy with the next kid. The younge st or the last born is always considered the king or queen. The second- child picks on the third in the process of trying to pass on the feeling of inadequacy. Rather than feel inadequate, the third born feels vulnerable. He or she learns to think that anyone can get to him or her. As a result this last child relies heavily on the parents. This child is treated like a king and king needs his court to serve him. The kid needs his food served, his clothes brought to him. .ub3a9590c060f00b000957218d83bc2ce , .ub3a9590c060f00b000957218d83bc2ce .postImageUrl , .ub3a9590c060f00b000957218d83bc2ce .centered-text-area { min-height: 80px; position: relative; } .ub3a9590c060f00b000957218d83bc2ce , .ub3a9590c060f00b000957218d83bc2ce:hover , .ub3a9590c060f00b000957218d83bc2ce:visited , .ub3a9590c060f00b000957218d83bc2ce:active { border:0!important; } .ub3a9590c060f00b000957218d83bc2ce .clearfix:after { content: ""; display: table; clear: both; } .ub3a9590c060f00b000957218d83bc2ce { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub3a9590c060f00b000957218d83bc2ce:active , .ub3a9590c060f00b000957218d83bc2ce:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub3a9590c060f00b000957218d83bc2ce .centered-text-area { width: 100%; position: relative ; } .ub3a9590c060f00b000957218d83bc2ce .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub3a9590c060f00b000957218d83bc2ce .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub3a9590c060f00b000957218d83bc2ce .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub3a9590c060f00b000957218d83bc2ce:hover .ctaButton { background-color: #34495E!important; } .ub3a9590c060f00b000957218d83bc2ce .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub3a9590c060f00b000957218d83bc2ce .ub3a9590c060f00b000957218d83bc2ce-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub3a9590c060f00b000957218d83bc2ce:after { content: ""; display: block; clear: both; } READ: Corporal Punishment Essay We will write a custom essay on What Is Birth Order specifically for you for only $16.38 $13.9/page Order now The baby is not as achievement oriented as the others, especially the firstborn who is still seeking mommy and daddys approval. The baby never cares about mommy or daddys approval, just simply expects it no matter what. Although other studies have found that the youngest children in the family are typically outgoing and great at motivating other people. They are also affectionate, uncomplicated and sometimes a little absent-minded. These also have found that babies of the family gravitate toward vocations that are people oriented. Good sales people are often last borns. Some characteristics of the last born child are that they are creative and have a good sense of humor. They are outgoing and idea type of people, as well as risk takers. Just as a little piece of advice, there is a way to spare your child the trauma of being defined by their place in the birth order Have Twins!! ( Actually this is not true from personal experience my baby brothers are twins. The one who was born two h ours before the other matches the first- born , second-born scenario perfectly.)Many people wonder what will happen to a childs personality based on birth order when there is a divorce. Quite obviously, divorce is a very emotional thing for a child to go through especially when they are younger. The divorce will not effect the birth order but it will effect other aspects of the childs daily life and therefore its personality. Children tend to hit the extreme sides of the spectrums. They either became incredibly independent because they feel let down by their parents and can only trust themselves. Or the child becomes very dependent on the parents, quite often the parent that they happen to spend the most time with. This is due to the fact that they do not understand what is going on in the divorce situation and they become extremely scared. What happens when a new child is introduced into the home such as step-siblings and foster children? Depending on the age of the child already i n the household and the age of the one introduced into the new environment. The younger the child is the more likely the child is to accept the new sibling as their real sibling. Many times this is done unconsciously. The new sibling becomes integrated into the birth order and therefore effects all of the childrens personalities. Not everyones personalities match that of their birth order. Variables can affect each family situation. These variables include spacing, the sex of the child (there are actually 12 different types of personalities due to sex coinsiding with birth- order.), the sex of the child, physical differences, disabilities, the birth order position of parents, any blending of two or more families due to death or divorce and the relationship between parents. There are many different studies that have been made dealing with birth order. Each one differs slightly from the next. Some of the studies are completely opposing each other. I have tried to compile ones that are relatively similar. sources:www.rayid.com/main/sibling.htmJoman,(1993)Family Constellation: Its effects on Personality and Social Behavior. New York: Springer Pub.Co. Leman,(1998) The New Birth Order Book: Why you are the way you are,Grand Rapids, Mich. : F.H. RevellLederman, Sherri Phd.(2000)Birth Order, New York, New York:Whole Family Center, Inc. Gale Encyclopedia of Psychology, 2ed. Gale Group,2001.in association with th Gale Group and LooksmartWords/ Pages : 1,324 / 24
Sunday, March 15, 2020
4 Major Types of Wind Essays - Wind, Vortices, Atmospheric Dynamics
4 Major Types of Wind Essays - Wind, Vortices, Atmospheric Dynamics 4 Major Types of Wind subject = Science title = 4 Major Types of Wind Wind, Its So Much More I did my report on wind. As you may or may not know wind moves horizontally, and the wind that doesnt move horizontally moves vertically. That kind of wind is called a current. Many things may cause these rushes of moving air, one thing would be atmospheric pressure differences. The differences in the distribution of pressure and temperature is caused by the unequal distribution of heat. There are also the differences in the thermal properties of land and the ocean surfaces. When the temperatures of different regions become unequal, the warmer air will normally rise and move over the cold air because the cold air is heavier. That will sometimes cause things like tornadoes. Another way that winds move are by the usually great rotation of the earth. Isnt that enough as it is? Really though..how fast are we rotating and flying through space? Winds are classified into four major types believe it or not. The four major groups are, the local winds, the seasonal winds, the cyclonic and anti cyclonic winds, and th e prevailing winds. Thats kind of impressive if you ask me! Most people think of wind as a slight breeze on a summers day when it could be so much more. There are actually many, many more kinds of wind. You must remember that those are just the four main kinds. Now back to our "summers breeze," the strongest wind ever reliably measured on the surface of the earth was 362 km per hour or 225 miles per hour, recorded on Mount Washington, New Hampshire, on April 12, 1934. Considerably stronger winds, however, occur near the centers of tornadoes. I also thought that that was pretty neat. I got that fact out the Encarta 95 encyclopedia, a very reliable source. Thats where I got a lot of the information in this report. Now we get the chance to talk about the local winds. These winds are determined by the seasonal changes in temperature and pressure over the land as well as water. During the day changes occur, which will exercise a similar but more of a local effect on places. These changes that will only occur during the day are diurnal. These diurnal occurrences happen mostly in the summer, because the land is warmer than the surrounding water during the day and is colder than the water by night. Isnt it strange? Owell. The variations of pressure therefore lead or move a called forth system of breezes directed toward the land during the daytime and back towards the sea at night. These land and sea breezes penetrate to a distance of about 50 km or about 30 miles on and off the shore. Similar daily changes in temperature occur over an irregular terrain and cause mountain and valley breezes. Other winds are brought forth by local phenomena including whirlwinds and winds associated or caused by thunde rstorms. The second kind that were going to talk about is the seasonal winds. The air over the land is warmer in summer and colder in winter than the air over or next to the ocean during the same seasons. During the summer time, the continents consequently becomes the target of low pressure, with winds blowing in from the colder oceans. In the winter, all of the continents are the targets of high pressure, with winds directed toward the warmer oceans. These seasonal winds are typified by the monsoons of the China Sea and the Indian Ocean. This parts about cyclonic and anticyclonic winds. Cyclonic and anticyclonic winds are like hurricanes, tornadoes, and cyclones. Within each of those things, hurricanes, tornadoes, and cyclones, the wind is spinning or winding in a specific direction. Most tornadoes spin counterclockwise in the northern hemisphere and clockwise in the southern, but occasional tornadoes reverse this behavior. Its unknown why this happens but maybe one day someone will be able to explain why. The speeds of some tornadoes have often placed themselves at more than 480 km per hour or more than 300 miles per hour, although speeds of more than 800 km per hour or 500 miles per hour have been estimated for extremely
Friday, February 28, 2020
Representation and Exploration of Gender Roles in Comrades, Almost a Term Paper - 1
Representation and Exploration of Gender Roles in Comrades, Almost a Love Story and Crouching Tiger, Hidden Dragon Films - Term Paper Example Compared to the early styles of Chinese filmmaking the issues of depiction, especially reflection of depicting gender roles in films have undergone a drastic change. Films like Comrades, Almost a Love Story, and Crouching Tiger, Hidden Dragon are brilliant examples that not only reflect the impact of modernist trends in the art of filmmaking but also provided considerable focus on gender roles, contending the traditional approach. The films, Comrades, Almost a Love Story, and Crouching Tiger, Hidden Dragon, though have dealt with a different storyline, thematic approaches and cultural situation, however, the role of women as reflected in both these films, can be regarded as a brave shift from the traditional approaches. In each of the films, women have played interesting as well as equally commanding parts compared to their male counterparts in the context of developing storylines. The film, Comrades, Almost a Love Story while provides a sufficient reflection over development of Chin a in terms of modernism and neo-Marxian perspective and consequently provides a detailed impression of the contemporary socio-political and economic situation of the nation and how the characters, especially women are responding to such metamorphosis, on the other hand, Crouching Tiger, Hidden Dragon develops its thematic approach over socio-cultural situation of early 18th century China. While Crouching Tiger, Hidden Dragon can be regarded as a sincere attempt to reinterpret the 18th century social history of China according to the principles of modernist context, however, special emphasis on roles of women as emergence of ââ¬Å"women warriorsâ⬠can definitely be regarded as a bold initiative that emphasizes the theme of contending conventional refection of gender roles in films in terms of radical modernism.Ã
Tuesday, February 11, 2020
Educational Philosophy Research Paper Example | Topics and Well Written Essays - 1250 words
Educational Philosophy - Research Paper Example In my opinion, this transformation requires a systematic and organized development of the individualââ¬â¢s cognitive abilities as reflected in the acquisition of knowledge and skills in a manner that is consistent with the needs of the individuals and the society. On this score, it might be argued that education provides the compass that determines the destiny of both man and society. According to some educational philosophers, the precise value of education could be seen in clearer light from the imagination of a life without it. A barbaric society that lacks any organized system of education will ultimately push itself on the precipice of extinction. I think this is because such a society will lack an organized system that supplies and controls the development of knowledge and skills necessary for its own survival. The knowledge and skills that are supplied, developed, and organized within the profession of education are resourceful in management of the economic, social, and pol itical systems of the society. In this sense, it might be emphasized that the entire welfare of the society hinges on the profession of education (Matthews, 2005). In my consideration, this point brings out the utilitarian aspect of education as understood within the framework of skills and knowledge development. It lies within the profession of education to harness, organize, and disseminate knowledge and skills that are necessary for the general survival and progress of the society. Education does not occur in a spontaneous manner. It grows in sequence and in a longitudinal order, which entails the aspect of progress. It is also important to consider the value of education in terms of the combined effects of its impacts on the various disciplines that form the block of knowledge. An important consideration of the value of the education profession lies in the training of teachers. Teachers are the backbones that determine the manner in which knowledge and skills are developed and d isseminated to the general society. My approach to my learners would be consistent with the philosophy that knowledge is a participatory process. In line with this philosophy, I would seek ways that would harmonize relationships between my learners and me. I would wish to be regarded more as a partner in the learning process rather than an authoritative instructor. The classroom should not be a space for the transfer of authority from the teacher to the student but rather a conducive atmosphere that allows for the free flow of information from various sources (Hille, 2011; Marca, 2010). I would adopt an easy and relaxed approach, which would encourage the students to participate freely in the learning process. My goal would be to develop confidence in my students. Only by gaining their confidence will it be easy to condition their minds into the freedom of thought that is necessary in the general process of knowledge development. Studies have established that the development of the cognitive abilities of the students is largely dependent on the kind of learning atmosphere. The studies have argued that the creation of an appropriate mental atmosphere lies with the teacher. In the course of learning, teachers should strive to create atmospheres that the kind of environment that fosters the flourishing of interpersonal communication. This kind of communication should take place between the learners and the teacher and amongst the students. Studies
Friday, January 31, 2020
Nursing Theorist Grid Essay Example for Free
Nursing Theorist Grid Essay 1. Theorist Selected: Florence Nightingale born on 5/12/1820, a writer, a philosopher, a theorist, a ââ¬Å"reformer, a statistician, an administrator, a researcherâ⬠(Attewell, 1998), an educator, and a nurse leader. 2. Description of key points of the theory: Nightingale was one of the first theorist to connect the environment with the patientââ¬â¢s well being. Nightingale believed a persons health depended on their environment and that patients will be compliant to treatment because they wanted to be cared for and be healthy. Nightingale believed (as cited by Alligood, 2010, p. 101), ââ¬Å"that the person was a holistic individual and thus had a spiritual dimension. She believed nursing was a spiritual calling, and with that belief she assumed that nurses could help those clients who were in spiritual distress.â⬠She believed that the way the home, community or hospital room was kept affected the patientââ¬â¢s healing process. She created ââ¬Å"13 cannons: Ventilation and warmth, light, cleanliness of rooms and walls, health of houses, noise, bed and bedding, personal cleanliness, variety, chattering hopes and advices, taking food, what food, petty management and observation of the sickâ⬠(Alligood, 2010, p.101-102) that help aid in the care of the patient and the environment to help promote good health. She also believed that nurses should be caring in nature and want to care for the ill and not for personal gain. Nightingale promoted a well balanced diet to help the patient with the healing process. 3. Theoryââ¬â¢s historical background: Nightingale developed her passion young in life. Cook wrote (as cited by Selanders, 2010) ââ¬Å"She records in her diary an interaction with God at age 16 when He ââ¬Å"called her to His serviceâ⬠. Nightingale clarified (as cited by Alligood, 2010, p.98), ââ¬Å"nursing knowledge is distinct from medical knowledge.â⬠Nursing focuses on the patient and the environment to promote health where medicine focuses on disease process and medicinal use for health. In 1854-60 Nightingale cared for the wounded soldiers in the Crimean War with ââ¬Å"emphasis on hygieneâ⬠(Attewell, 1998). During her time in the Crimean war she persuaded the education of army soldiers and doctors, which then lead to an opening of a pathology lab. She was an advocate for nursing education and clinical experience. ââ¬Å"In 1860 founded 1st program to educate nurses in St. Thomas Hospital in Londonâ⬠(Alligood, 2010, p.98). In 1882 she wrote 2 articles ââ¬Å"nurses, training ofâ⬠, ââ¬Å"nursing the sickâ⬠, they were in reference to how nursing school should be training. Let us not forget how she help analyze data she collected. ââ¬Å"Statistics were a vital component of Nightingaleââ¬â¢s systemic approach to health careâ⬠(McDonald, 2010). Complete the following grid based on the selected theorist information. Define each term according to the selected theorist. Explain how the selected theoristââ¬â¢s approach to each element of the metaparadigm applies to the following: Nursing practice Nursing education Nursing research Term Definition Applied to Nursing Practice Applied to Nursing Education Applied to Nursing Research Person According to Alligood (2010, p98), ââ¬Å"most of Nightingaleââ¬â¢s writings refer to the person as the one who is receiving care, she did believe that the person is a dynamic and complex beingâ⬠. The one whose health is affected by the environment. The patient allows the nurse to provide care and help promote a healthier environment. McDonald noted (as cited by Hegge, 2013) ââ¬Å"Nightingale realized that working-class women needed education to become competent nurses, so she began designing educational elements that would later be used in the Nightingale School of Nursing.â⬠Nightingaleââ¬â¢s research and data collection was done for the benefit of the patient. Creating evidence based practices. Health According to Alligood (2010, p 98) Nightingale wrote, ââ¬Å"Health is not only to be well, but to be able to use well every power we have.â⬠à Nightingale created the 13 canons to help promote health. Getting patients back to their functioning status before they fell ill. Nightingale promoted patient health education, especially in the young women so her children could be healthy. Nightingale statistical expertise help make changes to improve a patients care and overall health. Nursing Whall noted (as cited by Alligood, 2010, p. 99)ââ¬Å"Nightingale saw nursing as the ââ¬Å"science of environmental management.â⬠Nightingale set four steps for nursing process: observation of patientââ¬â¢s health status, identification what needs changing in the environment, implementation of nursing care plan, reassessment of patientââ¬â¢s health status with documentation of all steps. Nightingale advocated for nursing education. Schools taught nurses how to observe a patient, how to alter the environment and implement changes. We report back to the physician from our assessments and reassessments. Nightingale had the hospital collecting data report data such as mortality and length of stay. The data was analyzed and then changes in practices were implemented. Environment Selanders stated (as cited by Alligood, 2010, p98) that ââ¬Å"environment can be defined as anything that can be manipulated to place a patient in the bestà possible condition for nature to actâ⬠. Placing the patient in the appropriate environment. For example, Creating a pleasant, calm, soothing and quiet environment in a nursery so babies can rest and stay healthy without distress. Schools created to help educate the future nurses. In those teachings were the ââ¬Å"how to change, alter, or improve the patientââ¬â¢s immediate environment. Nightingaleââ¬â¢s collected statistics on the environment in which the soldiers dwelled in and analyzed it creating changes. Reference: Alligood, M.R. (2010). Nursing theory: Utilization application (4th ed.). Maryland Heights, MO: Mosby Elsevier. pgs 98. Retreived from the UOP ebook collection. Attewell, A. (1998). Florence nightingale (1820-1910). Prospects, 28(1), 151-166. doi:http://dx.doi.org/10.1007/BF02737786. Retrieved from the UOP online library Selanders, L. C. (2010, March). The Power of Environmental Adaptation: Florence Nightingaleââ¬â¢s Original Theory for Nursing Practice. Journal of Holistic Nursing, 28(1), 81-88. doi:10.1177/0898010109360257. Retrieved from the UOP online library Hegge, M. (2013, July). Nightingaleââ¬â¢s Environmental Theory. Nursing Science Quarterly, 26(3), 211-219. doi:10.1177/0894318413489255. Retrieved from the UOP online library McDonald, L. (2010, March). Florence Nightingale Passionate Statistician. Journal of Holistic Nursing, 28(1), 92-98. doi:10.1177/0898010109358769. Retrieved from the UOP online library
Thursday, January 23, 2020
Teaching Morals and Ethics in Public Schools Essay -- Religion in Publ
Teaching Morals and Ethics in Public Schools I find myself disagreeing with Kozol and his statement that schools should be an institution where morals can be taught and developed. It is my belief that schools should not be held responsible for instilling morals and ethics into the minds of America's children. Of course, it is true that schools should instill and reinforce morals that are part of our everyday existence. Those of the Golden Rule, as well as the wrongs of death and destruction can be, not so much taught, rather restated in institutions of learning. It is my opinion, however, those morals should be taught in the home. Most classrooms are made up of people of various religious and ethnic backgrounds. I t is impossible, therefore, to instill one set of beliefs into such a diverse group. Many people would argue that parents are away too much to raise their children to be moral beings. However, it is my belief that parents should be able to make time for instilling such beliefs. If you want to have a moral and ethical child, then you must work for it. Rather than sitting in front of the TV for 4 hours and then going to bed, parents must find time to speak to children about such issues. I personally do not ever remember being introduced to the concept of God and of heaven. It wasn't as if my parents sat me down one day and explained these theological ideas to me. Merely by spending time with my parents, I was able to gain much perspective into their own morals and ethical patterns. It was, in fact, through schooling, and the facts that I was taught there, that I was able to expand on the ideals that I wished to achieve and model them more towards the world in which I was now living. If one were to ask a grown ... ...with the fact that many people are unwilling to allow their children to be taught such things in a place that should be focusing on the classic three R's. The government made its stand on this issue through the separation of church and state. Not only were theological teachings left out of the school curriculum, but also, so were the morals that went along with these teachings. This is how I feel the issue of teaching morals and ethics to today's children should be dealt with in America. There must be a complete overhaul of the school system we have in place, or a remarkable change of heart of many people whom have been fighting for centuries over minor differences in religious teachings. Otherwise, there will be no other way to ensure that children in America are growing up with a sense of values, which will allow them to make a difference in tomorrow's world.
Wednesday, January 15, 2020
Evaluation of Issues Project
When I first received the Issues Introduction Coursework element, I had no clue about which topic I wanted to cover. There is such a variety of Issues in our world ranging from political problems to crucial environmental issues. I decided I would mind map all of my ideas out (anything to do with issues) and I evaluated my choices. I wanted to create a piece on a topic, which is relevant now and has a very strong history ââ¬â an issue that needs tackling now. I decided I would go down the root of abuse (social issue), which is a very vague topic. It includes sub-topics of physical abuse, discrimination, child abuse and many more. Abuse is a topic, which has affected the British and nearly every single person on this planet: on an international scale we have child labour to electric chairs. This needs to stop now: this may be the root cause of anger, of hatred, of breakdowns in relationships. Abuse is a topic, which has also affected me in some ways during my life, and I thought it was time to put some of my own background into my piece of work; this is a skill, which many directors use in their films. Eg. Steven Spielberg is Jewish, and his film ââ¬ËSchindler's List' has its point of view to sympathise with the Jews because of the cruelty to them from the Nazis. I was influenced by this director to be very subjective about a topic I am very serious about. I integrated my two art forms through a film. This is using ââ¬Ëmoving images' and ââ¬Ëdrama. ââ¬Ë It is a simple idea but the procedure and the work takes a long time to create. I decided I would use film to show my intended audience (young children, aged 10-12) what the effects of bullying and abuse can cause. A film can use spontaneous language, and I kept the scenes short so they were memorable: this is the purpose of a film. First of all, from my original mind map I began to think of topics, which could be incorporated into my project from abuse. I decided I would go down the root of school bullying, a typical situation which takes place, but it has hybrid topics. It covers discrimination, domestic abuse, physical abuse, verbal abuse and the mentality of bullies. This is because abuse does not come in one form ââ¬â abuse is caused by something, which enrages people. Through my research I found that through psychology, abuse is caused by a mental issue, which enrages people, which causes a physical outcome (usually negative). There then, is a solution how to calm down, how apologise and stay calm. But when somebody gets bored they begin to aggravate somebody, which can bring on this anger again. It is a ââ¬Å"vicious cycle. â⬠This is exactly what my piece intends to do. It shows that ââ¬Ëbullying never ends' and ââ¬Ëbullying never stops' and that whenever there is a peak of happiness it eventually falls back down and everybody has to start rebuilding their lives again. This is a scene in my piece at the end of the film. Another theme is that ââ¬Ëabuse creates more abuse. Her mother has domestically abused Zoi and therefore it's ââ¬Å"mother-like-daughterâ⬠: Zoi begins to bully people too! I created scenes, which would evoke the audience about scenes of abuse, and bullying and I wrote them with more dialogue to create a stream of consciousness (just like Zephaniah's Neighbours) and this would engage my audience. I researched how girls were mean to each other (using Mean Girls) and I used some of these girls' characteristics in my own piece. I lastly created a storyboard with quick images and shots on how the audience was going to see this film. I drafted the scenes and the storyboard so I could see what improvements could be made to make my intended audience to make them even more shocked! I used a style model to show how to write and how to present a film script. I took the layout and the font type of this piece to make my own script look professional. I also incorporated some of my critical analysis pieces' work like having many twists in the films. The Guardian Advert ends with a twist using different shots; I decided I would use my own twist. These are that Zoi is getting domestically abused, and Stacey kills off Anna at the end. It is a very depressing ending, which is what I want my audience to feel left with. I want them to connect, to empathise with Zoi and Anna and show that dreadful things can affect our lives. I want to show my audience that bullies are, and will always be, hated. When also creating my advert poster, I looked at some posters showing abuse and took ideas from here. Like the silhouettes; the purpose of using a silhouette is so the audience can try and convey their own idea to what the character really looks like rather than just filling it black. I also put on some media to give it a modern touch (eg. ewspaper and magazine cuttings for the title) and I also edited the ââ¬Å"girl'sâ⬠body to look devilish. A first judgement would make you think that this girl is evil, which is an idea taken from my analysis pieces. Actually, the devil girl becomes a nice, well-mannered pleasant character! My strengths in creating this piece were being able to create a strong film with a message; my scenes were very strong in the way they were acted and the range of shots I used emphasised the raw emotion I wanted to convey to my audience. I used different types of literacy techniques and dramatic techniques too. Eg. In the soliloquy of Anna (a dramatic monologue), I wanted my audience to feel sympathetic to her. My weakness was time keeping. I had a plan, and I tried to stick to it. It took too long filming and editing though. That was the longest part of the project ââ¬â but in the end I completed my project with success. If I were going to do this project again I would keep time-management at the top of my list because everything else (portfolio etc. ) fell behind. I think that writing my scenes were also strong using a pragmatic lexical choice to involve the audience's own colloquial language incorporated into my film piece. This would engage the audience because it would feel very comfortable, informal and sort of ââ¬Å"eavesdropping. â⬠Examples of this are ââ¬Å"mates. â⬠I experimented with swearing, which is very bad for a young demographic to hear, but in the end, children will end up hearing this language once they get older anyways. In my opinion, I think that my final piece is very successful in putting its point across to my demographic (young children). If my audience were watching this then they would feel shocked at the end and all the way through, which is its intended primary purpose, with the second being to entertain. This film is full of a hybrid of issues and plot twisting. It conveys symbols of trust and loyalty (hugs and holding hands) as well as scenes, which can shatter trust (i. e. letter in the locker). My piece not only conveys the theme of abuse through a modern media type (film), but it is very personal to those who are murdered, or commit suicide, being school students, being different today! I honestly think I have done a great job in presenting my issues to influence young children to NOT get involved in bullying or abuse!
Tuesday, January 7, 2020
Solution Manaual of Operations Management - 2004 Words
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