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