The Possible Effects of Post Traumatic Stress Essay

The Possible Effects of Post Traumatic Stress Post traumatic stress disorder is an anxiety disorder associated with serious traumatic events and characterized by such symptoms as survivor guilt, reliving the trauma in dreams, numbness and lack of involvement with reality, or recurrent thoughts and images. Post Traumatic Stress Disorder (PTSD) can develop at any age, including in childhood. Symptoms typically begin within 3 months of a traumatic event, although occasionally they do not begin until years later. Once PTSD occurs, the severity and duration of the illness varies. Some people recover within 6 months, while others suffer much longer. Both the general public and public service†¦show more content†¦PTSD usually falls into three categories. These are; Intrusion, Avoidance and Hyperarousal. Intrusion involves the memories of the trauma reoccurring unexpectedly in the person. This will include flashbacks and will happen in sudden, vivid memories that are accompanied by painful emotions. It is common that the person suffering from intrusion will sometimes be so strong that they believe they are almost re experiencing the trauma again and seeing it unfold in their nightmares. A person suffering from avoidance will affect their relationship with others, including family members, partners and close friends etc. The person will feel numb at first and will have diminished emotions and can only complete routine, mechanical activities. The person will try to avoid situations or activities that are reminders of the original traumatic event because such exposure may cause symptoms to worsen. The final category is hy perarousal and this will cause the person to act as though they are constantly threatened by the trauma that caused their illness. The person may have difficulty in concentrating or remembering current information and can become suddenly irritable or explosive, even when not provoked. Finally, many people with PTSD also attempt to rid themselves of their painful re-experiences, loneliness, and panic attacks by abusing alcohol or other drugs as a self medicationShow MoreRelatedThe Consequences of Post-Traumatic Stress Disorder1621 Words   |  6 Pages Post-traumatic stress disorder (PTSD) is a medical condition that many people suffer from at different ages. Most of the people that have suffered from PTSD have done so due to a major trauma that occurred at some point in their life. Even though the trauma could have happened months or even years earlier, the symptoms can come back when an event or the anniversary of the trauma triggers the memory of the traumatic event. Some of the traumas that cause post-traumatic stress disorder are rapeRead MoreEssay On Ptsd1510 Words   |  7 Pages The Use of Cannabis as a Potential Treatment For Post-Traumatic Stress Disorder Versus Currently Available Treatments HLTH 237: Introduction to the Study of Alcohol and Drug Problems - Assignment #2 Renpei Chen | 10141208 Queen’s University Post-traumatic stress disorder (PTSD) is a condition that can happen to anyone. About 7 or 8 of every 100 people will experience PTSD at some point in their lives and examples of people who are at an elevated risk are war veterans and assault victimsRead MoreHolden Caulfield Is On His Own Psychological Journey1450 Words   |  6 Pagesare triggered by the traumatic event of his brother, Allie, dying 4 years prior. The death of Allie has affected Holden in all aspects of his life, including friends, school, actions, and thoughts. This causes concern in Holden’s parents. They are concerned with his health and well-being, therefore send Holden to a rehab center. His parents fear that Holden may have Post - Traumatic Stress Disorder, and have him psychoanalyzed. So, Holden struggles with post-traumatic stress disorder because he showsRead MoreThe Effects Of Post Traumatic Stress Disorder On A Family1183 Words   |  5 PagesThe Effects of Post-Traumatic Stress Disorder on a Fami ly The symptoms of Post-traumatic stress can vary from patient from patient. Most common symptoms are flashbacks, hyper arousal and avoidance. The first article is â€Å"Treatment of Posttraumatic Stress Symptoms in Adolescent Survivors of Childhood Cancer and Their Families: A Randomized Clinical Trial.† In this article the researchers put together a random wait list control trial. They would have an intervention with the family of a cancer survivorRead MorePost Traumatic Stress Disorder ( Ptsd )987 Words   |  4 PagesPost Traumatic Stress Disorder (PTSD) PTSD can be traced back to antiquity. It was called soldier s heart during the American Civil War and morphed into shell shock in the First World War and battle fatigue during the Second. It became operational exhaustion in Korea and PTSD only after Vietnam, when the American Psychiatric Association added the term to its list of recognized mental disorders (Thompson, 2015, pg. 41). PTSD was originally observed in the military context, but more recentlyRead MoreThe retrieval of a memory can initiate processes in our brain that actively consolidate and1100 Words   |  5 Pagesissues concerning the relationship between post-traumatic stress disorder and reconsolidation of fear memories brought about by individuals who experience the disorder. Post-traumatic stress disorder, or PTSD, is a psychiatric disorder in which subjects relive traumatic events they have experienced, usually through nightmares, intrusive thoughts, and flashbacks. The disorder can result from a multitude of unpl easant events, such as the witnessing of traumatic or life-threatening events, violent crimeRead MoreInfluence Of A Caregiver s Personality And Resiliency On Their Likelihood Of Developing Secondary Ptsd1102 Words   |  5 PagesSecondary PTSD Post-Traumatic Stress Disorder (PTSD) has been studied extensively. The majority of the population has experienced an event that was traumatic enough to potentially cause Post-Traumatic Stress Disorder with it also being common for most people to experience more than one event with the potential to induce Post-Traumatic Stress Disorder (Kilpatrick, Resnick, Milanak, Miller, Keyes, Friedman, 2013). Studies have shown that veterans diagnosed with Post-Traumatic Stress Disorder showRead MoreThe Effects Of Stress On Health And Mental Health Essay1619 Words   |  7 PagesOvercoming Stress Have you seen a mental health expert about a mental health disorder, or were you diagnosed for such a condition? Most people will answer no even if they had a mental or emotional health issue in the past. Heath includes physical health and mental health, it’s not just physical. A lot of people hate to admit that they have mental disorder, and they might even refuse to seek a professional health care. It’s really important for people to take care of any emotional or mental issueRead MoreA Look Into Post-Traumatic Stress Disorder1214 Words   |  5 PagesA Look into Post-Traumatic Stress Disorder Rachael S 09/15/2013 PTSD affects 7.7 million American adults, but it can occur at any age (NIMH, PTSD, Who is at risk). The sight of violence and death leaves lasting effects on people. How do you think those people cope with what they saw when the Twin Towers went down? How do people cope with such traumatic experiences? The events that lead to post traumatic stress disorder (PTSD) can impact one’s life, fortunately there are ways to treat itRead MorePost-Traumatic Stress Disorder1630 Words   |  7 PagesRefugees are now accessing mental health services for the treatment of Post-traumatic Stress Disorder. Post-traumatic Stress Disorder (PTSD) defined by DSM-IV-TR is â€Å"characterised by the re-experiencing of an extremely traumatic event accompanied by symptoms of increased arousal and by avoidance of stimuli associated with the trauma† (Diagnostic and Statistical Manual of Mental Disorders 2000). There are many impacts and effects this disorder has on refugees requiring treatment, in terventions, education

Decision Making Models Essay example - 483 Words

Rational Decision-Making Model Most individuals are faced with situations that necessitate excellent decision-making abilities. Determining the suitable course of action to take when faced with a difficult dilemma can be a challenge. Due to the importance of the decision-making process, decision-making models can be used to establish a systematic means of developing effective decision making. One of the models has been called the quot;rational modelquot; of decision making (Stoner amp; Freeman, 1989). The steps laid forth below are listed as the seven steps of the rational model. The first step of the rational decision-making model is to define the problem, the need, or the opportunity. Although this may seem either petty or apparent,†¦show more content†¦This can happen because the technology decision is dictated from a higher organizational level or because the new technology is perceived as the latest quot;thingquot; being used by quot;everyone.quot; It is at this point in the process that technological gatekeepers become valuable. Information must be gathered from vendors and other users, at trade shows and from the trade and more academic publications. If you do not fully explore and become aware of your options, you cannot make an optimal decision. nbsp;nbsp;nbsp;nbsp;nbsp;After having clearly defined the problem, need, or opportunity and then gathering and exploring all of the relevant information and alternatives, you must then evaluate the information and the alternatives and anticipate the consequences of the various options open to you. It is very helpful at this point to establish objective criteria against which to compare the alternatives. This is also the point at which you need to establish the operational criteria against which you will measure the success or failure of the choice once implemented. nbsp;nbsp;nbsp;nbsp;nbsp;The fourth step is to select the best solution based on the evaluation and analyses conducted in step 3. Once the first three steps have been completed, this step should be relatively straight-forward. These four steps form the core of the rational decision-making method. nbsp;nbsp;nbsp;nbsp;nbsp;The last three steps are implement the chosenShow MoreRelatedDecision Making Models Of A Model Essay1551 Words   |  7 PagesDecision making models come in countless arrangements and complexities. In gathering examples of existing models, I understood the significance of personalizing a model to my own preferences and use. A tailored decision model creates an opportunity to provide a distinct structure that promises greater success in using it on a daily basis for myriad types of decisions, both small and large. The model I configured comprises six stages in the process. I chose to begin my model with the task of recognizingRead More Decision-Making Models Essay798 Words   |  4 PagesDecision-Making Models   Ã‚  Ã‚  Ã‚  Ã‚  There are several decision-making models to choose from in any given situation. Some of these models available on the Internet are the Responsible Decision-Making Model, the Ethical Decision-Making Model, the Ethics Toolkit PLUS Model, the Vigilant Decision-Maker Process, and some basic ones as well. In general, all decision-making models are the processes we use to make well-thought out decisions. There are three major elements of all decision-making models. TheseRead More Decision-Making Models Essay982 Words   |  4 PagesDecision-Making Models Negotiations and decisions are a part of everyday business. In order to make a successful decision, it is necessary to understand how to make rational and sound decisions. Decisions that are rash, made on snap judgments, and past experiences can prove detrimental to a business. A deficit in basic thinking and decision making is felt at all levels of an organization (Gary, 1997). Decisions can have long term and short term impacts on organizations and their world in whichRead MoreThe Rational Decision Making Model1066 Words   |  5 Pageswe do the most. All of these things, both small and large require a process that is commonly referred to as the decision making process. Decisions make up every aspect of our daily lives that is remotely imaginable. One of the most common decision making model is called the, rational decision making model. The first step in the model is to construe the problem or the actual decision to be made. Then, you will identify the information needed for the process to go forth. After that, you will weighRead More Decision-Making Models Essay959 Words   |  4 PagesDecision-Making Models General assumptions create the foundation of a persons reasoning. Imperfections with a supposition can create the opportunity for a skewed perspective in a persons reasoning process (Paul Elder, 2002). The process of choosing one course of action over another is commonly known as decision making. Consciously or unconsciously, people make decisions on a daily basis founded on one or more of the various decision-making models (Sullivan, n.d.). This paper examines how IRead MoreRational Model Of Decision Making1287 Words   |  6 Pagesand will be understood by every employee. The first step within the rational model of decision making is to identify the problem or opportunity at hand. This can be anywhere from customer compliments to turnover of staff or mergers that can take place to hiring a new top executive. This stage is all about making improvements and diagnosing them in the proper way. The second step within the rational model of decision making it to think up alternative sol utions. This can be either obvious or creativeRead MoreThe Organizational Model Decision Making1522 Words   |  7 Pages The Organizational Model decision-making process is another that this writer found most useful in this course. Its general characteristics make use of programmed decisions that are usually used well-structured patterns of search but use simple rules of thumb as well as analytical frameworks which are determined by the complexity of the decision to be made. Organizations often make decisions that are optimal to their local sphere, but may not be optimal in the larger totality and is constrainedRead MoreThe Ethical Decision Making Models1576 Words   |  7 PagesEthical Decision-Making Models Decision-making in the field of psychology refers to a cognitive process that results in a selection among multiple possible solutions in a situation (Colman, 2008). Decision-making is based on available information from the environment as well as intrinsic information and existing schemas (Rogerson, Gottlieb, Handelsman, Knapp Younggren, 2011). These internal schemas, along with knowledge and personal preferences, influence the decision-making process. EthicalRead More Decision Making Model Essay854 Words   |  4 PagesDecision Making Model Abstract   Ã‚  Ã‚  Ã‚  Ã‚  Decision making models can be very effective in problem solving. Scheduling is a big problem at Direct HomeHealth Care and a solution needed to be found. Scheduling software which can be very expensive was the only conclusion that could be reached. With much thought and analysis a resolution was reached with critical thought and a decision making model from the Small Business Development Center. Decision making models can be very helpful in analyzingRead MoreClassical Model of Decision Making2120 Words   |  9 PagesBusiness and Management June, 2008 The Classical Model of Decision Making Has Been Accepted as not providing an Accurate Account of How People Typically Make Decisions Bin Li Foreign Languages Department, Guang Dong University of Finance Guangzhou, 510521, China E-mail: viclee_0221@163.com Abstract Decision making is an accepted part of everyday human life. People all make varying importance decisions every day, thus the idea that decision making can be a rather difficult action may seem so strange

Laissez faire leadership free essay sample

However, the department managers and employees determine how they will achieve the objectives. Implementation of Laissez-fairer Leadership This laissez-fairer system works best in groups of experienced, educated and highly skilled employees such as staff specialists or consultants who are accustomed to working in team environments. In our example of the car dealership, the NEW CAR SALES, used car sales and service department teams each possess specific skills and have received specialized training. So each am may work best when it establishes its own work schedules, works independently and makes decisions as a group, rather than at the direction of its CEO. In this example, laissez-fairer leadership is especially effective because many department problems are well defined, a course of action is frequently predetermined, resources are readily available and limited CEO interaction is required for the team to work effectively. Advantages of Laissez-fairer Leadership Hands-off leadership allows each teams skilled members to brainstorm to identify appropriate solutions to problems and implement these decisions rapidly. We will write a custom essay sample on Laissez faire leadership or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page As a result, the business avoids the cost involved in some meetings, such as the opportunity cost of not completing other tasks, missed sales calls and lost customer face time. Laissez-fairer leadership works well in a creative environment where employees are free to implement innovative solutions. In our example, the sales team works with the finance department to identify creative financing options for potential buyers. The service department, meanwhile, employs up-to-date technology and mechanics skilled in contemporary engines. Disadvantages of Laissez-fairer Leadership Productivity may suffer when the laissez-fairer leadership style is implemented if group members lack the expertise required to accomplish assigned objectives. For example, the CEO of a small, two-person used-car DEALERSHIP may employ an inexperienced mechanic who requires supervision to perform his work properly. Laissez-fairer leadership makes some employees feel insecure when they dont have contact with a manager and dont get

Persuasive Paper free essay sample

Rappers like Big Pun and 2 Pace express the struggles on the streets and also talk about hustling to make the money. The second major type is RB music. RB music comes from all races and all communities. Music is music that is mild in hip hop and soul combined. It tells us a story. Artist use soft spoken rhymes, but they also have a beat. RB artists like Bill Withers and Bruno Mars express the pain in break ups and how to love.Bill Withers expresses in his music the same thing and togetherness like his song Lean on Me. I chose music because RB and Rap have so many similarities they both come from the hearts of talented artists and they both tell stories of lifes struggles whether in a relationship gone bad or trying to stay alive on the streets. I also like Rap and R because I like the beats that go along with the lyrics. We will write a custom essay sample on Persuasive Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It takes the right kind of musical genius to come up with good beats that match the artist lyrics.

Term paper

Term paper Term paper For example, the drive for increased wealth can mean an ever-greater commitment to work: we see the constant pressure to work longer hours and on weekends. Australia has become one of the hardest-working of the developed nations, and we can see a link between increased pressures at work and pressures on family relationships.iii For many parents, there can be a tendency to make up for their absence by surrounding their children with possessions. Increased wealth can mean increased debt because of the need to service financial commitments to cars, possessions and houses. This makes it more difficult to limit the demands that work makes on our time. The worker and the family can be trapped in a cycle of overwork, over-consumption and debt in the effort to achieve material success. Indeed, affluence can give rise to the mentality that one has an inalienable ‘right to things’. People can lose a basic sense of gratitude for what they have and instead be grasping for more and more. The constant desire to produce and consume goods also places unsustainable demands on the earth’s resources and leads to the generation of pollution and waste. This cycle can undermine our responsibility to care for God’s creation now and for future generations. In these times we must make every effort to reduce our ecological footprint through caring for what we have and asking ourselves before buying more, ‘Do I really need this?’ The desire to possess more is at least supported, if not driven, by the media portrayal of what is needed to attain a happy and successful life. Consumerism and aggressive marketing also place self-interest and competition for material things above the idea of a society where we are all in service to one another. None of us likes to believe that our lifestyle is in conflict with the greater public need. However, often there is resistance to reforms that would increase the distribution of wealth and opportunity to those in need because people believe that service to the community may reduce their personal wealth. This is reflected in attitudes to taxation. Many people feel that increased taxes will threaten their quality of life. Additionally, because many who are relatively well off Term paper Term paper Aliyah Graham HIST 1301 MW 9:30 a.m. ­11 p.m. 10/10/2014 â€Å"Virginia Codes Regulating Servitude and Slavery (1642 ­1705)† The article is mainly about acts the Virginia General Assembly created and passed to regulate the enslavement of black and white slaves. The article lists the acts that were passed in chronological order and gives a brief description of each act. These acts were passed to clear up any uncertainty of the rules and regulations of slaves and citizens. The acts served as a guide that regulated interactions between slaves and citizens.The act of 1642 was solely passed to prevent free people from fornicating and marrying servants or slaves. The punishments for breaking this act could result in the servant serving additional time under their master, and the free person could risk becoming a slave or servant. The act of 1661 was passed to prevent slaves from running away and also to prevent christians and free people from helping them escape.Punishments for breaking this act could result in the slave serving double the time they were originally given and the free person helping them to serve the slaves master also. Also, if any black slaves die on their journey with the free christian, the christian will be fined. The act passed in 1662 was created to clear any confusion on rather or not a child born to an white man and a black slave mother is considered free. The act clears up the confusion by explaining that a child is only considered free based on their mothers ethnicity. It also explains that if such event takes place and the white man happens to be christian, he will be fined. The act passed in 1667 was created to clear up confusion on rather or not a child born a slave should be baptised. Also, if they do get baptised are they considered free.It clears up confusion by saying a slave can be baptised but will not be free after the event.The act of 1669 was created to get slaves to obey any master or mistress or risk being killed. It also states that their murderer will not face a felony charge. The act of 1680 was passed to prevent slaves from using weapons and secretly meeting up. It explains that no slave can carry any weapon on their masters property unless given permission on a certain occasion. If caught with a weapon a slave will be punished by being whipped.The act passed in 1691 was created to prevent free white men or women from intermarrying other races.

History of the 1976 Olympics in Montreal

History of the 1976 Olympics in Montreal The 1976 Olympic Games were marred by boycotts and drug allegations. Before the Olympic Games, New Zealands rugby team toured South Africa (still mired in apartheid) and played against them. Because of this, much of the rest of Africa threatened the IOC to ban New Zealand from the Olympic Games or they would boycott the Games. Since the IOC had no control over the playing of rugby, the IOC tried to persuade the Africans not to use the Olympics as retaliation. In the end, 26 African countries boycotted the Games. Also, Taiwan was excluded from the Games when Canada would not recognize them as the Republic of China. Drug Allegations The drug allegations were rampant at these Olympics. Though most of the allegations were not proven, many athletes, especially the East German women swimmers, were accused of using anabolic steroids. When Shirley Babashoff (United States) accused her rivals of using anabolic steroids because of their big muscles and deep voices, an official from the East German team responded: They came to swim, not to sing. Financial Implications The Games were also a financial disaster for Quebec. Since Quebec built, and built, and built for the Games, they spent the enormous figure of $2 billion, placing them in debt for decades. On a more positive note, these Olympic Games saw the rise of the Romanian gymnast Nadia Comaneci who won three gold medals. Approximately 6,000 athletes participated, representing 88 countries. Source Allen Guttmann, The Olympics: A History of the Modern Games. (Chicago: University of Illinois Press, 1992) 146.

REFLECTION 5 Essay Example | Topics and Well Written Essays - 1000 words

REFLECTION 5 - Essay Example Teachers serve as alternate parents in the school setting and in the absence of his mother, who is assumed to provide the comfort and nurturance he needs when he is hurt, upset, hungry, etc., he turned his need for comfort at that particular time to me. When he was assured that he was safe in the company of a trusted adult, he was able to go back to his normal routine. The new box of puzzle worked in taking away his attention to the recent accident he just had. Theorize: This episode reflects Te Whaariki’s all three goals of the first strand of well-being. For the first goal of promotion of health, the staff followed all the rules when cleaning up the room, but accidents are inevitable. It is a good thing the centre is equipped with all the necessary materials to alleviate and cure injuries such as ice and skin cream. The emotional well-being of the hurt boy was addressed as I cuddled him and whispered words of comfort until he regained his composure after the shock of the acc ident. In doing so, I nurtured his self-esteem and gave him assurance that his embarrassment of slipping was not a big deal. Gonzalez-Mena (2009) contends that â€Å"self-esteem is made up of self-image – the pictures we carry of ourselves and self-concept- the ideas we have about ourselves† (p. 205). Assuring him that the image I held of him was not affected by the accident ensured his emotional well-being. Finally, the goal of keeping children safe from harm was evident in the episode even if there was an accident. Lesson learned here is to still be vigilant for the children’s safety at all times. The classroom environment should reflect the goals and expectations of the teacher. It will also dictate somehow to the children how they will behave (Brewer, 2001). In the case of clean-up time, if children will not be safe inside the classroom, the environment should speak to them that they should stay out. Act: I shall be vigilant in preventing accidents and ensur ing the health and safety of children by being alert to danger signs. I shall further study how to promote the emotional well-being of children so when my help is needed, I will be able to provide them with what they need to be emotionally healthy children. I shall learn first-aid procedures to apply in case of accidents. Brewer, J. (2001) Introduction to Early Childhood Education. Allyn and Bacon. Gonzalez-Mena, J. (2009). Child, family, and community, family-centered early care and education. Upper Saddle River, New Jersey. REFLECTION 6 Analyse: The children enjoyed the story because it was a familiar bond that they recognized and they felt a sense of belonging in the activity. This activity specifically reflects how the Te Whaariki curriculum is implemented in class – how the children’s culture is given recognition and importance. I felt proud of myself while reading a story that reflected our culture. Theorize: Multicultural education using literature from various cultures engages such children in reading and writing and makes them eager to learn the social or cultural contributions made by various groups of people. In this case, it is the children’s own home culture, the Maori culture. The children recognized their own cultural background from the story read and appreciated it enough to ask me to read it again. Culturally-relevant teaching must be learned by teachers. Such teaching takes into consideration the cultural background of the students at all times. It also keeps in mind cultural aspects in all interactions with students on both personal and educational levels. (Edwards & Kuhlman, 2007). This activity totally reflects the Te Whaariki curriculum which is "the sum total of the experiences, activities, and events, whether direct or

Common Merit vs Anniversary Date Essay Example | Topics and Well Written Essays - 500 words

Common Merit vs Anniversary Date - Essay Example Company practices of granting merit increases are usually pre-defined in compensation and performance evaluation policies and procedures, which indicate the frequency of performance reviews; evaluation standards, criteria, measures, and rating scale; and equivalent percentage increases according to ratings. The merit date is the date at which an employee is eligible for a performance evaluation and a merit increase (Chesterfield, 2008). There are two popular ways for administering annual merit increases, either using a common merit date for all employees or o common ways or by using by using the employee’s anniversary date of hire. One practice for administering the annual merit increase is by using the employee’s anniversary date of hire. This means that one year after the employee was hired, he/she becomes eligible for a performance evaluation and a merit increase, and then every year thereafter, on his/her anniversary date. The advantage of using the anniversary date of hire as against a common merit date, is that it ensures that an employee has been given a full 12-month period to exhibit the job performance he/she will be evaluated on. Considering the length of the period, the employee would be able to improve performance over the course of the months or remedy any bad performance exhibited within ample time till the evaluation date. For the company, planning, implementing and monitoring the evaluation process and the granting of merit increases using the anniversary date would mean a lot more work as anniversary dates would be different from employee to employee. Schedules of performance evaluatio n have to be pre-defined for each employee according to his/her anniversary date, tracked, and monitored for completion, usually a joint responsibility of the HR department and the immediate manager. The greater the number of employees of a company, the more work it would entail. For managers with a number of subordinates to evaluate, it would also mean

How Women Changed During the Civil War Essay Example for Free

How Women Changed During the Civil War Essay The Civil War was a defining moment in American history. It was the event which determined the fate of the nation as the American community was divided into two opposing sides. It was also a time of significant social change. The realm of war previously belonged to the men; it was the male soldiers who fought in the battlefields. However, the Civil War altered the situation. The status of women dramatically changed as they became active participants in the war effort. Indeed, the Civil War opened many opportunities for women and allowed them to be active members of society. This research paper aims to discuss how women changed during the American Civil War, as well as the advantages and disadvantages of the said changes. In the 19th Century America, men dominated society and women were regarded as inferior to them. Women lived under the authority of the opposite sex, either that of the father, husband or another relative (Massey, 1994). They were confined in the domestic sphere; their main concerns were their home and family. Women had no voice in the political arena because only the men had dealt with public affairs. Not only was it objectionable for women to fulfill men’s jobs, it was also disagreeable for them to wear men’s clothes (Eggleston, 2003). When the Civil War began, the social lines were blurred. Women suddenly were presented the chance to go beyond their realm and participate in the world of men. They were given roles and jobs that were not accessible to them before. Both the Union and the Confederacy allowed women to take part in the war effort. For the first time, the government allowed women to become doctors and nurses (Eggleston, 2003). Women also served as messengers and spies. Meanwhile, there are also those women whose contributions were domestic in nature; these include cooking, as well as mending and sewing uniforms for the soldiers (Eggleston, 2003; Silber, 2005). These activities may have been the same as those women were tasked to do in the past; however, there was a significant change. Before, women only did those jobs due to the necessity in the household. During the war, the women did those jobs due to the necessity of the nation. Their domestic activities were no longer performed for private purposes; they had become part of the public affairs. However, women were not merely passive participants. They were also directly involved in the war effort as soldiers. The battlefield was reserved for males, but the females eventually found themselves fighting the same war. Women became soldiers by concealing their real identities (Eggleston, 2003). There were many reasons why women opted to disguise themselves as male soldiers. There were those who fought in the war to either escape from their betrothal or to be with their loved ones. Some saw the war as an adventure and craved its excitement. There were others who saw fighting for its financial benefits and the opportunity to better provide for their families. Meanwhile, there were women who took part in the Civil War for more noble reasons; they went to war because they were compelled by duty and patriotism (Eggleston, 2003). Women had to resort to extreme measures to appear like male soldiers. There were women who were immediately discharged because the way they acted revealed their real identities (Eggleston, 2003). Meanwhile, there were women who dramatically changed their actions and behavior before enlistment to successfully disguise themselves. They modified the color of their complexion and learned how to chew tobacco. They used vests with pads to conceal their breasts; the pads also made them seem more bulky and masculine (Eggleston, 2003). Having women disguised as men in war had its share of difficulties. The problems arose from the different toilet habits as well as other personal routines (Eggleston, 2003). Nonetheless, the recruitment of young men in the army proved to be advantageous for the female soldiers. The army consisted mostly of boys, who were still shy and reserved around each other. Most of them were hesitant to relieve themselves in the company of other soldiers; to attend their toilet needs, they had to hide in the woods or others areas which offered privacy. The meek nature of young men was beneficial for the female soldiers because it allowed them to seek privacy without appearing unusual. In addition, the young men of the army have not yet started shaving, so it did not appear unusual for the females if they did not shave (Eggleston, 2003). It is remarkable that women have finally reached the public realm during the Civil War, even if they had to pretend as men to do so. However, that kind of participation had disadvantages. Women who had successfully kept their real identities hidden as part of the army suffered all the difficulties which came with war (Eggleston, 2003). Female soldiers were held captive by their opponents, brought to prison camps and killed in the battlefields. There were those who perished and buried without their real identities discovered. Because women soldiers were not supposed to be fighting in the war, their participation in the war was previously not acknowledged. There were even those who denied the direct involvement of women as soldiers (Blanton, n. d. ). The non-recognition of women fighters in the Civil War prevented the discovery of the total number of female soldiers who offered their services. The numbers available on record are merely estimates. This situation posited a real problem, as it undermined and ignored the contributions of women in the battlefield. During the American Civil War, women changed because they went beyond the roles that were initialed assigned to them. The war effort presented them to enter the public realm of men and participate in it. Women had indeed changed during that time, as they progressed from housewives to participants in war. Women even came in disguise to become soldiers. While it is a great thing that women became active members of the community, some of their contributions were not recognized or accurately recorded because of their secret identities. Nonetheless, this does not diminish that fact that women were a significant part of the American Civil War. References Blanton, D. (n. d. ). Women soldiers and nurses of the American civil war. American Civil War Website. Retrieved March 13, 2009, from http://americancivilwar. com/women/index. html Eggleston, L. G. (2003). Women in the Civil War: Extraordinary Stories of Soldiers, Spies, Nurses, Doctors, Crusaders and Others. North Carolina: McFarland. Massey, M. E. (1994). Women in the Civil War. Nebraska: University of Nebraska Press. Siber, N. (2005). Daughters of the Union: Northern Women Fight the Civil War. Cambridge, Massachusetts: Harvard University Press.

Pool Personalities :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  After a hard days work, nothing satisfies me like going out to play a few friendly games of pool. Pool itself is supposed to be a gentleman’s game, but many of the people I play against taint the image of the game.   Ã‚  Ã‚  Ã‚  Ã‚  The average person I play is just out looking for a good time. It could be someone trying to free his or her mind after a stressful day at work, or a group of friends hanging out for a while. These are the people who normally come in, have a couple drinks, and enjoy a few games of pool before going home for the evening. Although some do clown around a little, they rarely get out of hand.   Ã‚  Ã‚  Ã‚  Ã‚  If you look towards the back of a bar or pool hall, this is where you will often find the better skilled pool players. These people tend to take the game very seriously. Good pool players are generally some of the most nice and courteous people I have ever met. Most of these players play the game in the utmost gentleman-like fashion and cherish their moments at the table, but there are some who try to take advantage of others. These â€Å"hustlers† or â€Å"sharks† as they are commonly known will act as if they do not know much about the game, but in all actuality are some of the better players around town. I have learned to keep an eye out for certain things, but other people should be aware of who they are playing when money is involved.   Ã‚  Ã‚  Ã‚  Ã‚  One of the most annoying opponents on a pool table is someone who always whines and complains. Every time someone like this misses a shot they have to make some excuse to take the blame off of their own self. I have heard nearly every excuse there is to hear: from the table not being level and someone’s stick being warped to pocket gnomes and earthquakes. One or two remarks here and there is okay, but making an excuse after every shot gets old very quick.   Ã‚  Ã‚  Ã‚  Ã‚  The next category is one you should expect to find quite often: drunks. Just like everywhere else, drunks are by far the loudest and most obnoxious people in the pool hall. I have played many games against them. The thing that really bothers me is when it is their turn to shoot; they are always talking to someone else and will keep talking until you remind them that they are in the middle of a game.

Tom’s Shoes

Tom’s Shoes Richard Morrow EMK 3601 Principles of Marketing October 28, 2012 The baby boomer generation may be a difficult group to reach for this company. First I don’t think canvas shoes are primary footwear for this group. The advertising campaign they have possibly will not reach them also as most of it is done thru the internet and unconventional media outlets. I also don’t think they will react well to the buy one set of shoes and they will donate a pair on your behalf. I believe they will be skeptical about who the shoes will be donated to.They are a bit more financially conservative when it comes to buying things that are not essential. The generation X group would be a better target for Tom’s Shoes than the baby boomer generation. They are a group that in general engages in outside activities than previous generations. These shoes are good for outside activities. This group grew up wearing vans and airwalks so they may like the nostalgia of their youth with these shoes. They may be receptive to the buy a pair of shoes if another pair gets donated to people in the third world countries.They will respond to the advertisements better than the baby boomer generation as they have in general more experience with internet advertising avenues. They also in general like to be a part of helping out people which are not that well off. The millennials generation would be the best generation to target for Tom’s shoes. They are a generation that has worn canvas shoes most of their lives. This generation is the first to have digital technology all of their life. This will make them very comfortable looking at the advertisements sent thru social media, the website, and other electronic means.The group also is likely to post it online without any request from Tom’s shoes. They also are likely to spread the information that is posted online hoping to get more people participating in the cause. They will also be responsive to don ating as they have not had the opportunity previously to help society as a generation. I think Tom’s shoes does well in walking the fine line between increased sales and facing charges of exploitation of third world people. He does well in that he posts exactly how many shoes have currently been given away. In 2010 he stated that they have given away more than 600,000 pairs of shoes.He is also very clear on the ratio of shoes bought and shoes donated. Their does not appear to be any hidden things with the proceeds. It is not like the things that say a portion of proceeds goes to charity. I think some people buy his shoes because they feel like they are personally making a difference in the world. They also identify with the company’s views in helping humanity halt of disease by providing shoes to halt the diseases.Work Cited Kotler, Philip, and Gary Armstrong. Principles of Marketing. Boston: Pearson Prentice Hall, 2012. Print.

8ps of Services Marketing

Assignment Of Services Marketing Topic Develop 8Ps of Services marketing for any new service Submitted To Mr. Selman Rabbani Submitted By Syeda Sahar Fatima Kanza Khurshid MBA 6(A) Registration # 20381 and 20351 Bahria University Karachi Campus Dated 24-10-2012 THE FLAGENCE JEWEL INN (BRIDAL JEWELLERY ON RENT) Following are the 8Ps of services marketing for this new Service. In which we provide service of all types of Silver and Imitation Bridal jewellery including necklaces, ear rings, Bengals, bracelets, anklets, rings, chains, tika, jhomer and nath. Our target market is upper middle, middle and lower middle class of society. . PRODUCT ELEMENT: * Matching & designer bridal jewellery according to latest fashion. * Matching bridal jewellery according to traditional and cultural taste & demand. * We also have jewellery looking very comprehensive but have very light feeling after wearing it, as it made up of very delicate material. * Also cause no side effects for allergic peoples. 2. PLACE & TIME: * We have our outlets in all major cities of Pakistan. * Bookings can also be done on phone calls. * Our outlets are open from 12:00 noon to midnight. * Safely home deliveries. 3. PRICE: We are using penetrating pricing strategies, 4000 per day function without any further alteration and 4500 with alteration. * Tasty refreshments for our customers. * Individual attention for each customer by sales representatives to reduce their time cost. * Availability of baby chairs. * Special discounted packages for all three days of wedding. 4. PROMOTION AND EDUCATION: * We mostly use the print advertisements in weekly & monthly fashion and general magazines. * Pena-flexes in Shopping Malls and bill boards on busy roads of major cities of Pakistan. * Page on social media and have websites too. Private Cable T. V ads. * For our brand strengthening we establish some business partnering relationships with THE DEVAAS (the bridal dresses on rent outlet) and leading bridal boutiques. 5. PROCESSES: * We make sure that evaluation or feedback card must be filled by each customer while they are leaving the outlet. * We have well trained sales representatives to excellently deal with customers. * Our rent paying system is like this: we ask Rs. 1000 on without alteration jewellery and Rs. 2000 on altered jewellery more, which is refundable when customers return back the jewellery. While on home deliveries this amount is increased by 10% on each type. 6. PHYSICAL ENVIRONMENT: * The glass walls appearance with decent bright lightening enhance the name and outlook of outlets. * Air fresheners and hanging T. Vs are placed on walls to make the inner atmosphere fresh, pleasant and enjoying. * Outlets are centrally air-conditioned. * Proper clean and shiny glass counters are available. * Maximum space is available in outlets to at-least deal with 08 to 10 customers at a time. * Comfortable & smart looking form chairs and besides lying sofas are placed to sit. . PEOPLE: * We ha ve representatives, who are very active, hardworking and friendly also welcoming & dealing customers with very positive gestures and postures. 8. PRODUCTIVITY AND QUALITY: * We keep quality by purchasing that kind of jewellery for rent which is according to accurate demand of customers and made up of material which is totally un-harming and delicate in nature. * We have customer oriented environment and have completely helping sales peoples. * We provide memorable, enjoying & pleasant experience of shopping and of visiting our outlets.

How to Hone Your Marketing Delegation Skills [PODCAST]

How to Hone Your Marketing Delegation Skills [PODCAST] As a type A marketer, you have a lot to do and not necessarily enough time to get it all done. Although it can be hard, it’s important that we learn to delegate our work so we can focus on what’s most important. Using delegation properly can allow you to grow your business and improve your efficiency without spreading yourself too thin. Today’s guest is Sean Work, the vice president of inbound marketing at Crazy Egg. He’s learned how to delegate so he can make the most of the time he has to grow his business. He’s going to talk to us today about learning how to delegate well. Some of the highlights of the show include: Information about Crazy Egg and what Sean does there. Some of the challenges that Sean faced that caused him to learn how to delegate efficiently. Why it’s important to hone your processes before beginning to delegate work to others. Why delegation in itself is important. How Sean honed his delegation skills, as well as how he has taught his team his processes. Steps Sean takes when one of his delegated projects runs into an unexpected problem. Sean’s best advice for people who want to get started with delegating to others. How much delegation is too much or too little. Links: Crazy Egg The E-Myth Revisited Creativity, Inc. If you liked today’s show, please subscribe on iTunes to The Actionable Content Marketing Podcast! The podcast is also available on SoundCloud, Stitcher, and Google Play. Quotes By Sean: â€Å"As you get older, you progress. This kind of mindset in the way you do things can be detrimental. You really have to just move forward and become a delegator.† â€Å"Don’t feel guilty or weird about giving tasks or projects to people. That’s your job.† â€Å"if you’re a business owner, your personal time is super expensive.†

The History of Small Business in the United States

The History of Small Business in the United States Americans have always believed that they live in a land of opportunity, where anybody who has a good idea, determination, and a willingness to work hard can start a business and prosper. Its the manifestation of the belief in a persons ability to pull themselves up by their bootstraps and the accessibility of the American Dream. In practice, this belief in entrepreneurship has taken many forms over the course of history in the United States, from the self-employed individual to the global conglomerate. Small Business in 17th and 18th-Century America Small businesses have been an integral part of American life and the US economy since the time of the first colonial settlers.  In the 17th and 18th centuries, the public extolled the pioneer who overcame great hardships to carve a home and a way of life out of the American wilderness. During this period in American history, a majority of colonists were small farmers, making their lives on small family farms in rural areas.  Families tended to produce many of their own goods from food to soap to clothing.  Of the free, white men in the American colonies (who made up about one-third of the population), over 50% of them owned some land, though it was generally not much. The remaining colonist population  was made up of slaves and indentured servants.   Small Business in 19th-Century America Then, in 19th-century America, as small agricultural enterprises rapidly spread across the vast expanse of the American frontier, the homesteading farmer embodied many of the ideals of the economic individualist.  But as the nations population grew and cities assumed increased economic importance, the dream of being in business for oneself in America evolved to include small merchants, independent craftsmen, and self-reliant professionals. Small Business in 20th Century America   The 20th century, continuing a trend that began in the latter part of the 19th century, brought an enormous leap in the scale and complexity of economic activity. In many industries, small enterprises had trouble raising sufficient funds and operating on a scale large enough to produce most efficiently all of the goods demanded by an increasingly sophisticated and affluent population. In this environment, the modern corporation, often employing hundreds or even thousands of workers, assumed increased importance. Small Business in America Today Today, the American economy boasts a wide array of enterprises, ranging from one-person sole proprietorships to some of the worlds largest corporations. In 1995, there were 16.4 million non-farm, sole proprietorships, 1.6 million partnerships, and 4.5 million corporations in the United States - a total of 22.5 million independent enterprises.

Pina bausch-Radical performance Essay Example | Topics and Well Written Essays - 4000 words

Pina bausch-Radical performance - Essay Example There, she also started giving performances simultaneously. She attributes the solid foundation of her formative career to her tenure in New York. On her return to Germany, Bausch started performing in Folkwang Ballet. One of her early independent choreographic achievements was her creation Im Wind der Zeit, In the Wind of Time, which came first at the Second International Choreographic Competition, Cologne. Then onwards, Bausch went on to become director of Wuppertal Opera Ballet that was later rechristened as Tanztheater Wuppertal Pina Bausch. With this new entity, Bausch started realizing her aspirations of reviving Ausdrucktranz. Unfortunately, the political developments and the spread of Nazism in Germany that culminated in WW2 put Bausch’s theatre movement on indefinite hold. Even after the war, theatre remained out of the wish list of Germans for quite some time, reconstruction of the war-ravaged country obviously taking priority. It was not until the early 1960s that a theatre renaissance started occurring in Germany. The war and its devastation had had a very telling effect on the collective psyche and all the suppression and frustration was waiting to vent itself out in the form of renewed creative energy. In terms of theatre art, this energy surfaced in the form of a liberated, non-conformist free spirit that was not bound by convention. â€Å"Young dancers felt constrained by the formation of German ballet and American post-modern dance, and rebelled against the Americanization of their country. Some returned to the expressionism of Ausdrucktanz and started to venture into new ground, combini ng it with elements of other arts. Towards the late 1970s, the term Tanztheater, or dance theatre began to be used to distinguish the work of these choreographers† (Tashiro, 1999). Foremost among them was the name of Pina Bausch. And thus, a legend started

Factors Influencing Consumer Behaviour from the Indian Firms Essay

Factors Influencing Consumer Behaviour from the Indian Firms Perspective - Essay Example It is evidently clear from the discussion that consumer behavior processes start  in the mind of the consumer when he/she tries to look for alternatives that suit  his/her needs, in addition to, to the consideration of other relative advantages of a product or service such as cost savings and superior quality. The process goes to the next stage that involves internal and external research concerning a product or service to be purchased. That notwithstanding, there is the post-purchase stage, which is critical since it is the one that determines whether or not the consumers were satisfied, and thus, largely influences their future behavior to consume or not to consume a product or service. Businesses tend to focus more on the post-purchase stage as it determines whether their products have been successful or not. Essentially, it is at this phase that the performance of a good or service is ascertained. In some instances, the people who make purchases are not the actual consumers o f the products; thus, advertisers need to understand the roles of users in order to efficiently place their advertisements in a formidable manner to attract consumers. India is a demographically vast country with a rich cultural diversity. The Hindu culture is, however, segmented based on the geographical dispersion of the nation. For instance, the cultural practices in Northern India are not similar to those in Southern or Western India. Culture is a complex term, which encompasses tradition, cultural beliefs, morals, as well as general knowledge of a particular society. It is the culture that identifies or distinguishes people from different backgrounds since they will have various thoughts and beliefs concerning contemporary issues.

Lab#7 Beam Analysis Using Photoelastic Methods Lab Report

#7 Beam Analysis Using Photoelastic Methods - Lab Report Example Photoelasticity method is depended on the birefringence property that is shown by the transparent materials. Birefringence involves the property in which light rays are passed through a birefringent material of two refractive indices. This property has been seen in different optical crystals. When the stress is applied, the photoelastic material will show the birefringence property. The potential of the refractive index in each material section would be directly linked to the stresses in the given point. The term photoelasticity is a reflection of nature in this technique. Photo means the utility of light rays together with the optical techniques. Elasticity shows the elastic body deformation and stresses study in elastic bodies. In this respect, light rays are classified as electromagnetic vibrations that do travel in the form of waves. The vibrations are linked to the light that is perpendicular to the light travel direction or the propagation. The source of light gives out a wave train that contains the vibrations in planes that are perpendicular. Through the introduction of the polarized filter in the travel path, a single component of the vibrations would be transmitted using the filter considered being parallel to the axis. The organized light is referred to as polarized light. When anotherpolarised filter referred to as the analyzer is put on its way, there would be a total light beam extinction of the beam of light which can be obtained if the two filter axis is perpendicula r to one another. In many cases, light may travel in a vacuum or through air at a speed equivalent to 3 x 10 ^10 cm/sec. For the different transparent materials, the light speed v is minimum. In this case, the ration n=C/V is referred to as the refraction index. In bodies that are homogenous, the index would be constant despite the travel direction and the plane vibration. For the bodies that are homogenous the index is depended on the become optically heterogeneous

The Threat To Auditors Independance And Impartiality

The Threat To Auditors Independance And Impartiality This research is basically to access and analyse the threat to auditor independence and impartiality. This is crucial because the position of an auditor when auditing a financial statement will determine if he or she will be independent and impartial when drawing a conclusion on a financial report. This is why this research is very important. What this research wants to assess is to find out if auditors independence and impartiality can be threatened through offering non-audit services to their clients. Financial report is very important to stakeholders of an organisation. It is also important to prospective investors interested in an organisation. It is also important to the general public as a whole. Therefore, for this reason, the authenticity of a financial report is very crucial and important. This validation is authenticated by a set of people called auditors. Stakeholder, investors and the general public will rely on this authenticated report for making decision. However, there is a fact that this report may be misleading and this calls for concern. This is because auditor often offer further services to their clients other than auditing called non-auditing services which may make them impartial when auditing such companys financial report because of money been realised from non-audit services. This is when Auditor independence and impartiality could be threatened. This research will be based on this topic, finding whether the provision of these non-audit services can impair the independence and impartiality of auditors. 1.1 BACKGROUND History reveals that audit is a Latin word meaning he hears. Auditing originated in those years when individuals entrusted with public funds were required to give an oral account of their handling of those funds. Porter (1997) An opinion of an independent chartered accountant is needed to give the public rest of mind that the sets of accounts presented were true and fair and also conform to lay down standards. Independence is the cornerstone of auditing; Stewart (1977) quoted by Porter. In carrying out the audit assignment, the auditors must be independent i.e. the sense of being self reliant and his/her professional judgement not being subordinated by the opinion of others. (Porter, 1997, p.65) It is very important for the auditors to be independent otherwise the audit report will be undermined and lose its value. In order to make the users of information to have faith and rely on the audited account, they must be sure that the audited accounts are independent of entity, its management and other interested party. This is reflected in the fundamental principles of external auditing- objectivity and independence which state that auditors are objective and they express opinion independently of the entity and its directors. As the guide to professional ethics statement (GPES) 1:201: integrity objectivity and independence explains, objectivity is essential for any professional person exercising professional judgement. Objectivity is sometimes described as independence of mind (Dunlea, A. Maclochlainn, N. p.19). However, it is possible to identify some threats to auditors independence. The provision of non-audit services by auditors to their client is referred to as a self-review threat to auditors independence. This is so because once an auditor of a company starts to provide non-audit services to its client e.g. computation of corporation tax matters and other financial services the auditor and the directors tend to develop a relationship and this may jeopardise the objectivity of the auditor (Woolf, E. 1997, p.11-14). The provision of non-audit service by auditors to their client is still a topical issue. The New Standards on Ethics issued in October, 2004 by Auditing Practices Board (APB), gave some exemptions to small companies on the provision of non-audit services. CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION Since the introduction of the auditing standard on independence, which requires auditors to be independent of the clients being audited, the maintenance of independence has become a critical issue for the accounting profession. Bartlett, R. W (1993, Online) The author sees independence in auditing as able to maintain an unbiased mental attitude in making decisions about audit work that one is to report upon. Bartlett, R. W. (1993) defined independence in auditing to be the auditors ability to resist client pressure or and the auditors ability to act with integrity and objectivity. Dunn, J. (1991, p.19) also described independence and impartiality as an attitude of mind characterised by integrity and an objective approach to professional work. Whittington and Pany, (1998, p.34) sees independence as the ability to maintain an objective and impaired mental attitude throughout the audit assignment or engagement. There is a general consensus that independence is an attitude of mind, which does not allow the viewpoints or conclusion of the corporate auditor to become reliant on or subordinate to the influence of pressures of conflicting interests; Lee (1993, p.98) quoted by Sherer, M. and Turley, S. (1997). For the purpose of this research, independence and impartiality will be separated into two related concepts of independence, which are: Independence and impartiality in fact Independence and impartiality in appearance. Independence and impartiality in fact occurs when an auditor displays independence in mental attitude when carrying out his statutory audit assignment while independence and impartiality in appearance simply means that the auditor should be seen as been independent and impartial in the publics view (shareholders, Potential investors). Public confidence would be impaired by evidence that independence was lacking, and/or when there is the existence of circumstances, which the public might believe, is likely to influence independence and impartiality. The relationship that exists between the auditor and their client should be such that it appears independent to the third party, Bartlett, R. W (1993). Whittington and Pany (1998, p.35) added that the requirement by the third party from the auditor is to give credibility to the audited financial statement. The concept of appearance of independence has been primarily concerned with identifying those situations in which a qualified Chartered Accountant might not be perceived to be independent. The mere perception that an auditor is not independent renders his report useless to the shareholders who wish to rely on it for decision-making purpose. Beattie, V. et al. (1999) stated that, The reality and perception of auditor independence and impartiality is fundamental to public confidence in financial reporting. This work will identify and assess the key threat to auditors independence and impartiality and concentrate on the provision of non-audit services. This will examine the controversies that exist on the provision of non-audit services and establish the opinions of the public and auditors on such provisions. Later in the course of this research, conclusion will be drawn on the extent to which provision of non-audit service does and is perceived to weaken the auditors independence and impartiality. 2.1 ANALYSIS OF THE PRESENT AUDIT SYSTEM Various factors could be identified in textbooks, articles, journals, auditing standards and the publics view, which can affect auditors independence and impartiality. Hussey, R. and Lan, G. (2001), identified some of the factors such as: the nature of the auditor-client relationship (Goldman and Barley, 1974), lack of strict auditing regulations, and competitive pressures leading to what has been termed predatory pricing or lowballing and the provision of non-audit services. Beattie and Fearnley, (1994), quoted by Hussey, R. and Lan, G. (2001), (Online). The auditing practice board (n.d) (Online) categories these threat as follows: Self interest threat, self review threat, management threat, advocacy threat, familiarity threat, and intimidation threat. Woolf, E. (1997, p.13), lists examples of threat to Auditors independence as follows: Undue dependence on a single audit client, overdue fees, litigation, external pressure or influence, family and other personal relationship, beneficial interest in shares (other investment) and trust, trustee investment in audit clients, voting on audit appointment, loans to and from client, receipt of hospitality or goods and services on preferential terms, and provision of non audit services to audit clients etc. Beattie, V. et al. (1999) stated the principal threat factors to independence relate to economic dependence and non-audit service provision. I have chosen to concentrate on how the provision of non-audit poses a threat to auditors independence, (Online). According to the Auditing standards guidelines (online, n.d.), non audit services comprises: Any engagement in which an audit firm provides professional services to an audit client other than pursuant to: the audit of financial statements; and those other roles which legislation or regulation specify can be performed by the auditors of the entity. An online source (n.d.) defined, non-audit service as those services that are permissible under applicable legislation and that are routine and recurring, that do not impair the independence and impartiality of the auditor, and are consistent with APB rules on external auditor independence. Other services that are rendered by auditors apart from auditing are: bookkeeping or other services related to the accounting records or financial statement, financial information systems design and implementation, actuarial services, internal audit outsourcing services, management functions, human resources, broker-dealer, investment adviser, legal services just to mention a few. (Online) The Authors research as indicated that over the years, there as been a growing dissatisfaction among investors and other users of financial statements about auditors provision of non-audit service. These services are perceived to weaken auditors independence when both audit work and non audit work are performed by the same audit firm to the same audit client. Barkess and Simnett, (1994), disagreed with the view that the provision of non-audit service does impair auditors independence and impartiality. They argued that there is no relationship between the level of other services and the type of audit report issued; hence they concluded that, the provision of other services by the external auditors to their clients does not compromise the independence of the external auditors. The accounting profession also disagreed about whether non-audit services impaired the performance of the audit and financial reporting process. Several auditors are of the opinion that when they understand the factors that influence and improve the entitys performance, then they will be able to focus their audit on those critical issues. Others view provision of non audit service, as an impediment to independence because, in some cases, the fees from the provision of non-audit services are more than that of audit fees. If the income earned from provision of non audit service, is more than that of audit service, auditors have naturally tendencies to lose their independence, considering the cost of losing a client can be considerably more than simply the audit fees. From an online source from wiley.com, it was established that the Securities Exchange Commission, in the United States of America, carried out a research in 1999 and discovered that: 4.6% of Big Five SEC audit client paid consulting fees in excess of audit fees. The SEC is concerned that the more the auditor has at stake in its dealing with the audit client, the greater the cost to the auditor should he or she displease the client, particularly when the non-audit service relationship has potential to generate significant revenue on top of the audit management. The SEC concluded that issue that impairs auditors objectivity are subtle and that certain non-audit services, when provided by the auditor do create inherent conflicts, (Online). http://www.wiley.com In a situation where an auditor assists an audit client with their bookkeeping services, this places the auditor in the position of later having to audit his or her own work. It is rather unprofessional for the person who prepared the account to also audit the account. When such happen it is practically impossible to expect the auditor to be able to audit those same records with an objective eye. In the same vein, when an auditor performs certain valuation services for the audit client, can such auditor raise questions in line with valuation of assets at the end when auditing that same audit client? An auditor who has appraised an important client asset at a period during the year is less likely to question his or her own work at year-end. Various examples can be used to see how the provision of non-audit service will impair audit independence. An auditor who provides services in a way that is tantamount to accepting an appointment as an officer or employee of the audit client cannot be expected to be independent in auditing the financial consequences of managements decisions. An auditor who has also helped an audit client to negotiate the terms of employment for a new chief financial officer is less likely to bring quickly to the audit committee questions about the new CFOs performance. Considering the following examples of non audit services rendered by auditors to their audit client, it would be seen that such services not only impair auditors independence but also shows that the accounting profession is not prepared to provide the reasonable assurance that the public expects. Graeme, W.  (1994), carried out a further investigation on whether there is the potential for an appearance of auditor independence impairment when higher levels of non-audit services are provided to audit clients. He investigated this, by analyzing the audit reports for a sample of publicly listed companies over a 10 years period. The results of his analysis revealed that the auditors of companies not receiving an audit qualification of any type over the period derived a significantly higher proportion of their remuneration from non-audit services fees than the auditors of companies receiving at least one audit qualification, (Online) The result of his findings could suggest that auditors are less likely to qualify a given companys financial statements when higher levels of non-audit services fees are derived. Firth M. (1997) in his write up concluded that, the provision of non-audit services to audit clients does increase the economic bond between the auditor and client. This bond, he said, is perceived as impaired auditor independence (Beck, Frecka, and Solomon 1988b; DeBerg, Kaplan, and Pany 1991; Pany and Reckers 1983, 1984), quoted by Firth, M. Firth, M. further affirms this by given two reasons to believe that such service impair independence: The audit firm is unwilling to criticize the work done by its consultancy division, and secondly, the audit firm does not want to lose lucrative consultancy services provided to the audit client and is, therefore, more reluctant to disagree with managements interpretations of accounting matters. He concluded that, auditors disagreements with management could lead to a change of auditor, a move which implies not only a loss of audit fees but, in all probability, a loss of consultancy fees as well. (Online) On one hand, many practitioners (auditors) are adamant that their auditing firms are able to wear both the hats of auditor and consultant without reducing the effectiveness of either service (Burton, 1980; Carey and Doherty, 1966; Klion, 1978; Mednick, 1990) quoted by Bartlett, R. W. (1993). The supporters of the opinion that non-audit service does not impair auditors independence argue that independence is a quality of auditor professionalism which can have a range of values: like all attributes of professionalism, independence is a matter of degree. Those arguing that independence is impaired by combining consulting and auditing have assumed that independence must be absolute, while their opponents have recognized that independence is a matter of degree and have decided that the auditor can achieve the necessary degree of independence and act in the dual capacity of auditor and consultant. Carmichael and Swieringa (1968) quoted by Bartlett, R. W. (1993). Auditing Practice Board under the Accounting Standard Board maintained its stand that the provision of non-audit services to audit clients does reduce the public confidence in the independence of the auditor, Bartlett, R. W (1993). However, consideration was given to small entities. A small entity is defined for the purposes of ES-PASE as; As a company which is not a UK listed company or an affiliate thereof that meets two out of the following three criteria: turnover below  £5.6 million, balance sheet total below  £2.8 million and employees below 50. ES-PASE: Provides auditors of Small Entities with procedures as an alternative to the safeguards described in Ethical Standards 1- 5, in relation to threats to independence created when the auditors have a degree of economic dependence or where they provide non-audit services to their audit clients; Makes available exemptions to the auditors of Small Entities in relation to: The prohibition on auditors representing their clients at tax tribunals; The prohibition on auditors providing non-audit services, including tax and accountancy services, unless management is sufficiently informed to make independent judgements and decisions in relation to them. (APB, 2010 Online) 2.2 AUDIT STRATEGY CONCEPT In the USA, the General Accounting Officer (G.A.O.) did a graphical representation of both the permitted and prohibited audit work to audit client: The standard for non-audit services was said to employs two major principles: Audit organizations should not provide non-audit services that will involve performing management functions or making management decision. Audit organizations should not audit their own work or provide non-audit services in situations where the non-audit services are significant to the subject matter of the audits. Please, note: an APPENDICE 2.2.1 has been inserted for table of permitted prohibited non- audit service TABLE before References page. 2.4 AUDIT CONCEPTUAL FRAME WORK The contention on the provision of non-audit service has been critically analysed. Different views of all stakeholders concerned with the provision of non-audit services to audit client have been examined. A logical conclusion has been drawn, as to the extent to which provision of non-audit service does and is perceived to weaken the auditors independence. The accounting profession has also reviewed the statement of Auditing Standard on auditors independence, knowing fully well that, without value in the auditor opinion, there would be no demand for audit service. Various proposals have been propounded for protecting auditors from the undue influence of directors and regarding the provision of non audit services. There have been many similarities with the proposals of Institute of Chartered Accountants of Scotland and the Board for Chartered Accountants in Business, in considering possible mechanisms to remedy the perceived weaknesses of regulations, practises on other audit services. They concern is to whether there should be a prohibition on firms undertaking work other than audit for their audit clients or whether there should be compulsory rotation of audit firms, after a fixed period of say anything between 5 and 12 years or whether the responsibility for the development of auditing standards and guidelines be distanced from the Institute of Chartered Accountants in England and Wales? The conclusions it reached were that to prohibit additional work or require compulsory rotation of audit firms would increase clients costs, reduce efficiency and place restrictions on the freedom of the client to make decisions on the services they desired. The Board was also opposed to the establishment of another body to control auditing practices. It argued that this would lead to a bureaucratic, inflexible framework without the advantage of the accumulated experience of the accounting profession. They came out with these conclusions as regards non-audit service that; Auditors should no more be allowed to undertake work other than audit work for the same client. They recommended that there should be compulsory rotation of audit firm after a fixed number of years. This will break any relation that might exist between auditor and company management and would also make the auditor to perform his job without been biased knowing that other auditor (firm) will come in after him (them). An audit can only be effective if the auditor is independent and is believed to be likely to report breaches of the contract between principals (shareholders and lenders) and agents (managers) (Fearnley Page, (1994), quoted by Hussey, R. and Lan, G. (2001) CHAPTER THREE RESEARCH OBJECTIVES To carry out a critical literature review to identify and assess the key threats to auditors Independence and impartiality. To examine the controversies on the provision of non-audit service. To carry out empirical research to establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence and objectivity. To come to a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on issue of provision of non audit services to audit client and how this is viewed to threaten auditors independence and impartiality, a set of questions will be prepared. This is necessary so as to be able to have a wide range of auditors and entrepreneurs view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below, questionnaires will be sent and delivered to some twenty five auditing firms and fifteen small business entities for the following reasons: To examine the controversies on the provision of non-audit service. To analyse and establish the opinions of auditors on the provision of non-audit service, to know whether it can pose a threat to auditors independence, impartiality and objectivity. To draw a conclusion on the extent to which the provision of non-audit service does and is perceived to weaken the independence and impartiality of auditors. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach or research strategy will be used for this research because, sufficient materials like journals, articles and periodicals are available to carry out a test on how the provision of non-audit service does and is perceived to weaken the independence of auditors. This research approach will involve different researches strategies ranging from Experiment, Survey, Case Study, Ethnography and action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered or collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. auditing firms and small business entities as stated in the literature review. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected auditing firms and small business entities, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2001) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview Twenty five auditing firms and fifteen small business entities due to time frame. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered in appropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE Questionnaires are generally seen as been cheaper to administer compared to interviews. Researchers and authors believe that questionnaire saves time, human and financial resources. Bryman, A. (2004, p. 133) added that, the reduction in cost of carrying out a research is an advantage considering a sample that is geographically widely dispersed. Questionnaires are also quicker to administer as they can be sent out through the post, distributed in an office, school or working place etc. It also offer greater anonymity as some questions are sensitive and are best asked without face to face interaction, Kumar R. added. This allows the respondent to freely express his/her opinion on the topic of research. According to Bryman, A. (2004), it has been argued that the characteristics of the interviewers (and respondents) do affect the answers that people give. It was discovered that characteristics like ethnicity, gender, social background of the interviewer may combine to bias the answers that the respondent provides. This is also part of the reason why questionnaire was chosen to be the most appropriate method of data collection. DISADVANTAGES OF QUESTIONNAIRE Despite all these advantages, questionnaire also has its own disadvantages and these are discussed below: Questionnaire can only be applied to a population that can read and write. This does not provide opportunity for the population sector that is part of the research that is illiterate, very young or old, or handicapped, Kumar R. stated. A low response rate or low feedback from the distributed questionnaire is a major disadvantage of the use of questionnaire. Some of the distributed questionnaires are thrown in the waste bin, some are forgotten where they are kept by the respondent; these do not make the researcher to get a perfect picture on the subject matter and conclusion may be drawn from few respondent who returned the questionnaire. Kumar, R. (1999), stated factors that can contribute to low response of the questionnaire as follows: The interest of the sample population on the topic of study; the layout and length of the questionnaire; the methodology used to deliver the questionnaire. In tackling these factors for the purpose of this research, I have carefully selected auditing firms that are directly involved in provision of non audit services. I have also considered the small business entities that desire the use of auditors for both auditing purposes and non audit services. Gill, J. and Johnson, P. (1997, p.89), stated that all questions in the questionnaire should be really relevant to the research question, therefore I have handled the issue of relevance, layout and length of question with care. I have also made up my mind to deliver the questionnaires in person to the sample of population selected and asking a convenient day and time for collection of the questionnaire. This approach will assist to reduce the problem of low response rate experienced using questionnaires. Another disadvantage of questionnaire is that respondent does not have the opportunity to ask for clarification on issues. This does affect the quality of information supplied by respondent. The may also cause collation problem for the researcher, if different respondent interpret same question differently. In handling this, the questions in the questionnaire will be set in a simple and unambiguous manner. The questions will be stated in clear terms for all to understand. Questionnaire cannot probe, stated Bryman, A. (2004). The researcher cannot probe further on an issue apart from that which is in the questionnaire. The only way that questionnaire can be made to probe is by asking an open-ended question. In Open- ended questions possible responses are not given to the respondent. The respondent write down the answers in his/her words, Kumar, R. (1999, p.116) The disadvantage of open ended questions is that it may be difficult for the research to summarise his find as opinion of respondent may be far apart/ different from each other making it difficult for researcher to summarise and conclude. Kumar, R. (1999), gave another disadvantage of questionnaire as its inability to be supplemented with other information like interview which can be supplemented with observation. To handle this, if time permit as earlier stated an interview will be conducted to supplement (additional information) the information gathered through questionnaire. CHAPTER FOUR RESEARCH METHODOLOGY 1. Conduct a review of literature on auditing in relation to auditors Independence and threat to auditors independence in order to develop research question. 2. A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the provision of non-audit service, pose a threat to auditors independence? The questionnaire will be distributed to a sample of 20 auditi

Critical analysis on Huckleberry Finn :: essays research papers

[A]nd as we struck into town and up through the middle of it--it was as much as half-after eight, then--here comes a raging rush of people, with torches, and an awful whooping and yelling, and banging tin pans and blowing horns; and we jumped to one side to let them go by; and as they went by, I see they had the king and the dike astraddle of a rail--that is I knowed it was the king and the duke, thought was all over tar and Feathers, and didn’t look like nothing in the world that was human--just looking like a couple of monstrous big soldier-plumes. Well, it made me sick to see it; and I was sorry for them poor pitiful rascals, it seemed like I couldn’t never feel any hardness against them any more in the world. It was a dreadful thing to see. Human beings can be awful cruel to one another. In the above passage from The Adventures of Huckleberry Finn, by Mark Twain, Tom and Huck walk through the middle of a town and see two con artists (the king and duke) who they had encountered earlier in their adventures. The king and duke have been captured and are being carried "astraddle of a rail" (369), which websters.com defines as being â€Å"on or above and extending onto both sides,† covered with tar and feathers through the town. The above passage displays why Huck disagrees with the public mistreatment and humiliation of others. According to the online encyclopedic website, www.wikipedia.org, tarring and feathering was a typical punishment used to enforce justice, with roots dating back to as early as 1191 with Richard I of England. The goal of tarring and feathering was to hurt and humiliate a person enough so that they would leave town and not cause any more mischief. Hot tar was poured onto a criminal while he was immobilized, then feathers were either thrown onto the criminal from buckets or the criminal was thrown into a pile of feathers and rolled around. The criminal was then taken to the edge of town and released in the hopes of him never returning. The feathers would stick to the tar for days making the person's sentence clear to the public. Tarring and feathering was eventually abandoned because it did nothing to rehabilitate the criminal. Huck tells his readers that after the king and duke are tarred and feathered that they look ".

Debate Topic: Cosmetic Surgeries Should Be Banned (for)

Debate Topic: Cosmetic Surgeries Should Be Banned (For) 1. Cosmetic surgery can be psychologically damaging The compulsion to change one's body is often a symptom of a mental instability. It should be treated as a problem, not by surgery. Research indicating that breast augmentation patients are four times more likely to commit suicide compared to other plastic surgery patients raises questions about the mental health of women who choose implants. There are also studies that show negative psychological effects on patients after their surgery has been completed.For example, a recent analysis 37 studies on patients' psychological and psychosocial functions before and after cosmetic surgery . They found several predictors of poor outcomes, especially for those who hold unrealistic expectations or have a history of depression and anxiety. The researchers found that patients who are dissatisfied with surgery may request repeat procedures or experience depression and adjustment problems, s ocial isolation, family problems, self-destructive behaviors and anger towards the surgeon and his or her staff. 2.The dangers involved in elective surgery are not worth the risk The risks can’t be justified. These risks apply both to the surgery itself, and to the long term. For example, leaking silicone breast implants have been a widespread problem and can lead to death. Silicone gel can leak from the implant into healthy breast tissue and go other parts of your body, such as the lungs and lymph nodes, where it could be impossible to remove. Studies published in 2001 by scientists at the National Cancer Institute raised questions about the long-term safety of breast implants.One study found that women who had breast implants for at least eight years were twice as likely to die from brain cancer, three times as likely to die from lung cancer or other respiratory diseases, and four times as likely to commit suicide, compared to other plastic surgery patients. A second study found that women with breast implants for at least eight years were 21% more likely to be diagnosed with cancer compared to other women their age.There is also the risk that the person having the surgery will be dissatisfied with the results, and they may repeat the procedures, causing bigger health problems. 3. Cosmetic surgery is unfair, for only those who can afford it have access to it Only those that can pay for it get it. The most popular surgeries include breast augmentation, liposuction, nasal surgery, eyelid surgery and abdominoplasty. The surgeries cost from ? 2,000 to ? 6,000, which is about $25,000 to $75,000. So if it has the advantages the opposition claims, the rich will look good, and the poor will not. . An outright ban would be easier than the partial bans that have been enacted in some places The state of Queensland in Australia has a ban on teenagers having plastic surgery.This prevents anyone under 18 having cosmetic surgery unless it is to correct deformities o r disfiguring injuries. Cosmetic surgery is already to some extent regulated. As such it would not be difficult to expand these regulating bodies to be making sure that cosmetic surgery is only performed when as in Queensland it is to correct deformities and disfiguring injuries. . The availability of cosmetic surgery increases pressures on women that they must look beautiful. Researchers report that women’s magazines have ten and one-half times more ads and articles promoting weight loss than men’s magazines do, and over three-quarters of the covers of women’s magazines include at least one message about how to change a woman’s bodily appearance—by diet, exercise or cosmetic surgery. These views about appearance are damaging because it leads to seriously unhealthy lifestyles that women think they need to look beautiful.For example, in 2003, Teen magazine reported that 35 per cent of girls 6 to 12 years old have been on at least one diet, and that 50 to 70 per cent of normal weight girls believe they are overweight. Cosmetic surgery sends the message that the prejudices some have about appearance are valid. Conclusion: In conclusion, I think that cosmetic surgeries should be banned, but it could be used to correct deformities and disfiguring injuries.

Bar Code Scanning and Patient Safety Essay

The following paper explores eight published articles that address the issue of bar code scanning for medication administration and patient safety. Online research was conducted to locate and review articles which are included in review of literature, and to acquire accurate information addressing the issues discussed. The understanding of Bar Code Scanning for Medication Administration (BCMA) is a valuable tool, providing safe practice needed to reduce medication errors leading to safer patient handling. Patient safety is defined by the Institute of Medicine (IOM) as the prevention of harm caused by errors of commission and omission (Henneman, 2010, p. 8). The use of BCMA changed medication administration, documentation, and communication regarding patient care (Spetz, Burgress, & Phibbs, 2012, p. 158). Key words: bar code scanning of medications, patient safety and workarounds Issues 1. Discuss bar code scanning in medication administration (BCMA). 2. Discuss how the use of BCMA has affected patient safety. 3. Discuss the implications of workarounds in medication administration to the patient. Literature Review Discuss How the Use of BCMA has Affected Patient Safety The following articles were reviewed for the purpose of addressing the issue: how BCMA has affected patient safety. Patient safety has been an issue in all realms of healthcare. The use of BCMA introduced a new avenue to establish the best practice of drug administration for patient safety. â€Å"Medication Administration: The Implementation Process of Bar-Coding for Medication Administration to Enhance Medication Safety† (Foote & Coleman, 2008) discusses the issue of patient safety with the use of BCMA. According to (Foote & Coleman, 2008, p. 207) medication errors strike at the heart of being a nurse: the value of â€Å"do no harm†. The reduction of medication errors has had a direct and indirect effect on the patient and the nurse (Foote & Coleman, 2008, p. 207). The direct effect can be a safety threat to the patient and an indirect effect can compromise the confidence of nursing practice (Foote & Coleman, 2008, p207). The use of BCMA has increased patient safety by system validation of the six rights of medication administration: right drug, right patient, right time, right route, right route, and right reason. The findings concluded patient safety has increased with the use of BCMA. Reduction of paperwork using BCMA for the nurse allows for more time with the patient reducing the risk for error. â€Å"Impact of BCMA on Medication Errors and Patient Safety: A Summary† (Marini & Hasman, 2009) was also reviewed. The Institute of Medicine (IOM) estimates that one hospitalized patient is on average subject to one medication error per day. Medication errors that result in preventable adverse drug events may occur during any stage of the medication use process: ordering (56%) transcribing (6%) dispensing (4%) and administration (34%). The use of BCMA has addressed the issue of medication administration safety as a priority for patient safety (Marini & Hasman, 2009, p. 439). BCMA system use has decreased the errors in the administration phrase by possibly intercepting administration errors before they reach the patient (Marini & Hasman, 2009, p. 439). Enacting the BCMA technology into patient care has acted as a point of care safety system that assists in the protection from potential errors and safeguards the medication administration process where none previously existed (M arini & Hasman, 2009, p. 440). Safeguards that have been put in place since the implication of BCMA into the healthcare field have shown from this article that safe practice has increased. The article, â€Å"Patient Misidentifications Caused by Errors in Standard Bar Code Technology (Snyder, Carter, Jenkins, & Fantz, 2010), discusses some medication errors on misreading wristband bar codes. The use of bar code scanning has decreased transcription errors in many healthcare applications including patient identification (Snyder et al., 2010, p. 1554). The study indicated misidentifications of patients could occur, contributing to unsafe patient practices. Wristbands used for identification can assist with identifying the correct patient in the six rights of medication administration. While this is not a failsafe answer it is valuable in providing a safe practice of medication administration to patients. Discuss Bar Code Scanning in Medication Administration (BCMA) The following articles were reviewed for the purpose of addressing bar code scanning in medication administration. Nursing requires the critical skill of accurate medication administration. The use of electronic medication administration has brought about many changes in the healthcare field. The article,† What Determines Successful Implementation of Inpatient Information Technology Systems† (Spetz et al 2012), was reviewed to address the above question. Computerized patients records and bar-code medication systems continue to gain favor in healthcare. This idea spread across the nation in all VA sites (Spetz et al., 2012, p. 157), providing a safer environment for patient care. The use of bar code scanning utilizes the perfection of computers into medication-administration process. Training to use (BCMA) indicated from the article can be cumbersome and staff can be apprehensive about the change. The time needed for BCMA showed extremely high demands with the implementati on of BCMA system (Spetz et al., 2012, p. 160). The initial implementation of BCMA interrupted the flow of care for physicians and nurses (Spetz et al., 2012, p. 160) Training and time management were issues addressed including support, work flow changes, and communication allowing flexibility for changes and updates (Spetz et al., 2012, p. 161). In review of information, BCMA has assisted healthcare in providing a safer environment for patient care. The use of BCMA has increased awareness of mistakes, increased accountability to the staff by having recorded times of medication administration, and patient identifiers in patient care. The review of article â€Å"An Evaluation Process for an Electronic Bar Code Medication Administration Information System in an Acute Care Unit† (Bargen & Lu, 2009) discussed the development and use of BCMA in medication administration. An IOM report attributed 7,000 deaths annually to medication errors (Bargen & Lu, 2009, p. 356). Bar code medication administration systems were designed as a s afety tool for nurses. The use of this system assists in reduction of errors at the point of medication administration (Bargen & Lu, 2009, p. 356). The reduction of medication errors was introduced by using computerized alerts and warnings. These compelled users to stop and reconsider potentially unsafe steps in the medication administration process (Bargen & Lu, 2009, p. 356). This caused a workflow disturbance for nurses. BCMA processes were examined using direct staff observation, process mapping, and informal group discussion. The process assisted in data collection and reconfiguration of BCMA, thus reducing unnecessary alerts in the BCMA system. The conclusion drawn from review showed that a decrease in the numbers of unnecessary alerts triggered by the BCMA system can help ensure the workflow blocks nurses encounter are clinically significant and justified (Bargen & Lu, 2009, p. 357). Although the workflow blocks are there it is sometimes necessary to assist in safe patient handling. Another article reviewed was, â€Å"Barcode Medication Administration: Lessons Learned from an Intensive Care Unit Implementation† (Wideman, Whittler, & Anderson, 2006). The use of bar code scanning has been used in retail for many years and was adapted for the use of medication administration originally by the Veterans Health Administration in the year 2000 and has spread across the US since that time (Wideman, Whittler, & Anderson, 2006, p. 437). The system was designed to improve accuracy in administration of medication through real time network connectivity. This allowed documentation electronically of administration of medications at the bedside (Wideman et al., 2006, p. 437). On April 04,2004 the U.S. Food and Drug Administration ruled that barcodes were mandatory on labels of thousands of human medication and biological products by the year 2006 (Wideman et al., 2006, p. 438). The VA health care system used barcode scanning already in place and included the barcode of the medications in the safety system. This provided a better opportunity for patient safety using the BCMA system. The use of a handheld barcode scanner at the bedside registered each medication, software verified correct medication was ordered, time of administration is correct, measured in the correct dose, and in real time documents the administration of the medication (Wideman et al., 2006, p. 439). Alleviation of paper medication record for the nurse reduced the chance for medication error and harm to the patient. By the use of this system missed medications, medication actions, and medication ordering could be done as the bedside. The induction of BCMA into patient bedside medication administration also reduced phone calls to the pharmacy from nurses. This helped to increase efficiency for medication administration providing a safer environment for patient care. Discuss the Implications of Workarounds in Medication Administration to the Patient The use of BCMA for medication administration was not received with open arms. The training, computer knowledge, workflow blocks, were some of the complaints by nurses. The following articles reviewed discussed workarounds when using BCMA. The article reviewed â€Å"Patient Safety and Technology† (Henneman, 2010) discussed safety and BCMA. The goal for BCMA systems was to prevent medication administration errors (Henneman, 2010, p. 9). Identifying and verification of the patient’s identity is critical to assure patient safety and reduction of medication errors. Work-arounds have been reported with the use of the BCMA system in place. These work arounds create a serious threat to patient safety (Henneman, 2010, p. 9). Workarounds include affixing patient identification bar codes to computer carts, clip boards and carrying several patients’ pre scanned medications on carts (Henneman, 2010, p. 10). BCMA systems have assisted in creation of some work-arounds with unreadable medication bar codes, non-bar coded medications, malfunctioning scanner s at the bedside, and missing patient armbands used as a patient identifier (Henneman, 2010, p. 10). The review indicates workarounds can be created for any situation. It is the responsibility of the nurse to ensure the correct medication is being administered to the correct patient using the six rights of medication administration. BCMA is only a tool to assist in safe patient handling. Another article reviewed, â€Å"Medication Errors Occurring with the Use of Bar-Code Administration Technology† (Pennsylvania patient safety advisory, 2008) discussed workarounds as a method of accomplishing an activity through other arrangements when not able or willing to use the correct method. A temporary solution is not the answer and, puts the patient at greater risk for medication error. Using work-arounds such as typing the patients’ social security number, indicating the medication will not scan, or affixing the wristband of patients to bedsides rather than the patient’s wrist puts the patient at risk (Pennsylvania patient safety advisory, 2008, p. 125). The summary fro m review indicates it is the nurse’s responsibility to ensure safe medication administration even though it is not always the fastest method. Analysis of Findings Patient safety, bar code scanning and work-arounds all relate safe patient handling. The review of literature indicates safety is the number one priority in healthcare. The development of BCMA was part of the process to ensure a safer procedure for medication administration. Medication errors indicated that BCMA was not always the cause of the problem. Mislabeling of medications, work-arounds, missed scanned wristbands have all contributed to errors in medication administration. Findings indicate that although BCMA is an excellent tool to assist in the six rights of medication administration to the patient. It is not an overall solution to medication errors. The responsibility is a collective effort by physicians, pharmacists, and nurses to ensure the safest practice for the patient. Implication for Practice BCMA is an excellent tool to assist the nurse in bedside medication administration. The inpatient environment is hectic for the nurse, having multiple patients and time limitations. Patient safety is a priority in healthcare and taking the time to ensure the correct medication is being administered to the correct patient is part of nursing practice. The use of BCMA assists this process by ensuring the medication has been correctly ordered by the physician, verified by the pharmacist, and verification of patient identifiers. The system alerts nursing when there is a question of correct dose, medication, time, route, or patient. This assists the nurse in providing a safer method of medication administration. The field of nursing requires critical thinking skills in all realms of patient care. Medication administration is only one area of nursing practice. A safer environment for the patient is part of everyday practice for the inpatient nurse. The use of BCMA assists the nurse in providing this environment in patient care. Although work-arounds are many times easier for the nurse in time management, it is not the safest practice. Identifying and verification of the patient’s identity is critical to assure patient safety and reduction of medication errors. The understanding of Bar Code Scanning for Medication Administration (BCMA) is a valuable tool, providing safe practice needed to reduce medication errors leading to safer patient handling. Patient safety is defined by the Institute of Medicine (IOM) as the prevention of harm caused by errors of commission and omission (Henneman, 2010, p. 8). The use of BCMA changed medication administration, documentation, and communication regarding patient care (Spetz, Burgress, & Phibbs, 2012, p. 158). In the practice of nursing this all relates to everyday practice. Patient safety, avoiding the temptation of work-arounds, and using tools such as BCMA ensure that nursing is uti lizing all the information to assist patients in the healing process. References Bargen, M., & Lu, D. (2009). An evaluattion process for an electronic bar code medication administration inofrmation system in an acute care unit. Urlogic Nursing, 29(5), 355-391. Retrieved from http://www.ncbi.nlm.nih.gov/pubmed/19863043 Foote, S. O., & Coleman, J. R. (2008). Medication administration: the implementation process of bar-coding for medication administration to enhance medication safety. Nursing Economics, 26(3). Retrieved from http://web.ebschost.com.lib-proxy.usi/ehost/resultsadvsnced?sid=769055e1-76b1-460c-b5f6-96214bb1c806%40sessionmgr13vid=2%hid=14&bquery=Medication+Administration%3a+theimplementation+process+%22of22+bar-coding+for+medication+administration+%22to%22+enhance+medication+safety&bdata=JmRiPXJ6aCZOeXBIPTEmc210ZT1aG9zdC1saXZ1JnNjb3BIPXNpdGU%3d Henneman, E. A. (2010). Patient safety and technology. Advanced Critical Care, 20(2), 128-132. Retrieved from http://www.ajhp.org/content/66/13/1202/long Marini, S. D., & Hasman, A. (2009). Impact of BCMA on medic ation errors and patient safety: a summary. Connecting Health and Humans. doi:10.3233/978-1-60750-024-7-439 Pennsylvania patient safety advisory. (2008). Medication errors occuring with the use of bar-code administration technology. , 5(4). Retrieved from http://www.ecri.org/Documents/PA_PSRS/2008.12_Advisory.pdf Snyder, M. L., Carter, A., Jenkins, K., & Fantz, C. R. (2010). Patient misidentifications caused by errors in standard bar code technology. Clinical Chemistry, 56(10), 1554-1560. Retrieved from http://search.proquest.com.lib-proxy.usi.edu/healthcomplete/docview/756738318/fulltextPDF/13790524A8A77BE80D2/56?accountid=14752 Spetz, J., Burgress, J. F., & Phibbs, C. S. (2012). What determines successful implementation of inpatient information technology systems. The American Journal of Managing Care, 18(3). Retrieved from www.ajmc.com Wideman, M. V., Whittler, M. E., & Anderson, T. M. (2006). Barcode medication administration: lessons learned from an intensive care unit implemen tation. Advances in Patients Safety, 3. Retrieved from http://wwwfda.gov/cber/rules/barcodelabel.pdf