Monday, December 30, 2019

The Role of System Analyst - 1542 Words

INTRODUCTION Rapid and revolutionary changes in technology have created an increasingly information-centric global economy and has impacted the nature of system development and the environment in which the system must function. â€Å"The last decade has seen technologies and tools like the World Wide Web and object oriented analysis rapidly change the very nature of system development â€Å" 1. Developments in Information Technologies (IT) have been one of the major underlying forces that have contributed to the reshaping and reinvestigation of the knowledge and skills for the system developer mainly the system analyst. Factors such as rapid technology changes, business and organizational demand, information centric economy and up-to-date users†¦show more content†¦It provides a consistent framework of tasks and deliverables needed to develop systems. The SDLC methodology may be condensed to include only those activities appropriate for a particular project, whether the system is automated or manual, whether it is a new system, or an enhancement to existing systems. The SDLC methodology tracks a project from an idea developed by the user, through a feasibility study, systems analysis and design, programming, pilot testing, implementation, and post-implementation analysis. Documentation developed during the project development is used in the future when the system is reassessed for its continuation, modification, or deletion. SDLC Phases Phases in SDLC are Planning, Analysis, Design, Implementation, and Maintenance/Sustainment/Staging What Does It Take to Become A Successful System Analyst? Organisations are continually challenged to identify methods of exploiting evolving technology. There will be more application development demands and requirements and closely following that is the skills and knowledge associated with the development processes. A system analyst is expected to take responbility in executing the system development. Thus, the SA must possess relevant and important knowledge and skills before he can successfully endure the roles and responsibility. This paper presents a discussion of the requirement of knowledge and skill in order to become a successful system analyst. TheShow MoreRelatedSystems Analysis And Role Of The Systems Analyst2802 Words   |  12 PagesAssignment 1 – Task 1 (P1) (P1 – 1) An explanation of what Systems Analysis is and the role of the Systems Analyst. Discuss Systems Analysis and the role of the Systems Analyst A system analyst is an important part of a business, who is usually an IT professional, specializing in analyzing, designing and implementing information systems. The primary role of a system analyst is to assess situations, and the suitability of information systems, and then study the problems and improvements needed withinRead MoreRole Of A System Analyst Has A Holistic View Of An Organization s Business Model1469 Words   |  6 PagesFactors such as; a more informed user community, need for new systems with enhanced functionality and a shift towards cooperative systems developments have shaped the role of a system analyst in recent days (Graf Misic, 1993). In organizations that range for small-scale businesses to multinational corporations there is a constant change in the external environment in which they operate that poses both threats and opportunities. This mandates companies to have an eye for opportunities and re-engineerRead MoreSystems Economists : System Analysts731 Words   |  3 PagesSystem Analysts System analysts are extremely important in creating a system that is valuable for an organization. They must have both technical and business skills so that they can help the technical people make something that’s valuable for the business. They need to also understand how to merge the business current technological setting with the new one. These system analysts also must be ethical because they may often handle information that could cause damage if given to others. TheyRead MoreProject Planning, Execution, and Closure1433 Words   |  6 PagesUniversity Project Planning, Execution, and Closure PM610-1303B-02- Phase 2 Individual Project George Sheehan Paternique Abraham Sept 02, 2013 Premise As the project manager in charge of IRTC’s new endeavor of upgrading their legacy billing system one of the most crucial tasks in which I have to accomplish in this function is to build a team of worthy professionals. As we know the people we work with can either be a value to a program or at time a detriment; therefore as a project managerRead MoreCase Study : System And Functional / Business Analyst860 Words   |  4 Pages1. What are the similarities? (System /Functional/ Business Analyst) Answer: These are the major roles among analysts. The similarities are like: a) Should be skillful in their respective departments b) To outright in business successfully group work is mandatory. c) Targets primarily on end user intention for the productivity. d) Maintain Technical Details securely by analyzing and solving the problems whenever required. e) All of them are dealing with IT department in any organization and theirRead MoreThe Field Of Computer Science Essay1517 Words   |  7 Pageswriting intricate codes. A systems analyst, for example, requires an individual to participate in an active team environment. Systems analysts work closely with many professionals such as programmers and hardware specialists to develop systems that can solve various kinds of problems. Additionally, a systems analyst is essential to numerous conglomerate businesses and corporations. The systems analyst profession is a rapidly growing job, and the â€Å"employment of systems analysts is projected to grow 33Read MoreSystem Analyst Requirements Essay759 Words   |  4 PagesThe system analyst definition is derived from the term system analysis. A system analysis is a person, who studies the information systems components and interactions, and uses his expertise to coordinate and gives advices during its project. A system analyst is a person who has solid background in business and technical skills. Someone, who offers the know-how approach, is not necessarily a programmer. His role and function are equally similar to project manager, in which, he will gather systemsRead MorePrincipal Steps Of The Planning Phase1352 Words   |  6 Pages2. Describe the principal steps in the planning phase. What are the major deliverables? The principal steps in involved in planning phase are: 1) Project Initiation ïÆ'Ëœ In this step the business value of the system towards the organization is acknowledged. 2) Project Management ïÆ'Ëœ Once the project is approved it gets into the project management stage, during which the project manager makes a work plan, staffs the project, and procedures are established. The major deliverables in this phase are Read MoreThe Gap Between Business And Network Analyst And Computer Systems Analyst888 Words   |  4 Pageschoose from. Want a role where you are challenged every day, work with latest technology in the market. There are many career choices to choose from being in the I.T. field. Two great choices to consider are network system analyst and computer systems analyst. These two jobs are very rewarding, with excellent benefits package, great work-life balance and great opportunity for advancement. Job Description Computer systems analysts study organization’s current infrastructure systems and policies/proceduresRead MoreWork Breakdown Structure Of A New System923 Words   |  4 PagesWork Breakdown Structure Gantt Chart The essential roles and required functions for this project - Reviewing the interview summaries is the first step of initiation for creating a new system. According to the business case (Rosenblatt, 2014), there are different perspectives and various aspects towards the existing system and the essential preferences from the employees for creating a new system. Including, town manager, equipment department manager, maintenance supervisor, maintenance clerk,

Sunday, December 22, 2019

Psychological Disorders Analyzed in Watchmen - 2297 Words

Name Date Course Professor/Instructor Psychological Disorders analyzed in Watchmen Through out the graphic novel Watchmen written by Alan Moore, Moore tells the story of a particular superhero group referred to as Watchmen whom for the most part possess relatively human characteristics. In a reversed manner, Moore uses these characters to symbolize the different kinds of human beings in the world rather than the typical super beings so often created in traditional comic books (Disinformation). Like humans, characters in Watchmen all fall short of their own problems, failures, and weaknesses and struggle like every day-to-day people in society. One of the many afflictions that the heroes face, in particular Rorschach, Ozymandias, and†¦show more content†¦Beginning to understand Jon, it is always important to look into the character’s past. Unlike Rorschach’s abusive tale, Jon came from a clean-cut, educated background before his transformation into Doctor Manhattan. After the transformation however is when Jon can be associated with a specific disorder called Schizoid Personality Disorder that sums up Doctor Manhattan perfectly. Schizoid Personality Disorder (SPD) is a disorder than is characterized by â€Å"lack of interest in social relationships, a tendency towards a solitary lifestyle, secretiveness, emotional coldness, and apathy† (Perry 6). Other providing information about this disorder states that SPD can characterize people as â€Å"comfortably dull and at the same time sensitive.† Many are described to have â€Å"shut-in personalities† and incapable of common discussion of events (Akhtar 500). Some psychologists struggle to determine if SPD is considered an illness or an actual personality disorder (Panagiotis 46). Others argue that in fact individuals presented with difficulties may tend to keep relationships at a distance, choosing to be more self-reliant while they feel discomfort with intimacy and interdependence (Panagiotis 47). The stateme nts listed above in describing SPD exists very much within Doctor Manhattan. After his transformation, his personality became contradictory of what his â€Å"human† personality use to be. In explanation of this claim,Show MoreRelatedEssay about Using Psychology to Find Serial Killers2550 Words   |  11 PagesHunter† explains in depth how the use of psychology can create a profile and catch a criminal. By psychoanalyzing the criminal, victim, crime scene, and anything other available resources, you can get inside the mind of the offender and create a psychological profile. This profile includes everything from the idea of what sort of childhood they had to what they might look like. All of the information can be found by analyzing the crime. The first way to find any criminal and start a profile is to startRead MoreThe Elements Behind Policing And Police Culture3506 Words   |  15 Pages Mississippi Valley State University November 18, 2014 The Elements Behind Policing and Police Culture Introduction A police force is a constituted body of persons empowered by the state to enforce the law, protect property, and to limit civil disorder. Their powers include the legitimized use of force. The term is most commonly associated with police services of a state that are authorized to exercise the police power of that state within a defined legal or territorial area of the responsibility

Saturday, December 14, 2019

Bringing Trauma Home Spouses of Paramedics Free Essays

string(31) " from the situations faced, i\." The profession of emergency care inevitably brings along with it a lot of stress, both mental and physical. Paramedics and other emergency care professionals are faced with a multitude of varying situations ranging from harsh weather to violent patients and emotionally draining experiences such as witnessing extensively injured patients or deaths. Moreover, these individuals are also faced with different hassles such as working in exhaustive shifts, overtime issues and variable schedules (Blakely Timmons, 2008; Regehr, Goldberg, Hughes, 2002). We will write a custom essay sample on Bringing Trauma Home: Spouses of Paramedics or any similar topic only for you Order Now All these factors not only influence the paramedics themselves but also have a significant impact on their families. Studies have shown the existence of the phenomenon of secondary trauma (Figley, 1995 cited in Regehr, Goldberg, Hughes, 2002), or vicarious traumatization (McCann Pearlman, 1990; Saakvitne Pearlman, 1996 cited in Regehr, Goldberg, Hughes, 2002) amongst mental health workers who have been exposed to individuals who are faced with traumatizing experiences. It has been proven that being exposed to the traumatic experiences of others predisposes individuals to develop symptoms of anxiety, sleep disturbances and affective arousal (Regehr, Goldberg, Hughes, 2002). Studies have revealed that emergency workers including ambulance personnel have a high incidence of post-traumatic stress disorder (PTSD) (Jonsson, Segesten, Mattsson, 2003). Other studies reveal that by witnessing the trauma and suffering of victims, paramedics develop secondary trauma and if they share their experiences with their family members, they too might experience vicarious traumatization (Blakely Timmons, 2008). Different individuals have been shown to deal with the stress in different ways. Some individuals might share their experiences with their family members and seek emotional support from them. In doing so, they inadvertently expose their family members to the same distress and anguish that they are experiencing. Thus families when extending their support towards the paramedics, who need to cope with the work-related stress, may themselves fall prey to developing mental distress via the process of secondary trauma (Blakely Timmons, 2008). On the other hand, some individuals may cope with the work-related stress that they experience via emotional numbing, whereby they display a loss of affect and emotional detachment (Regehr, Bringing the trauma home: Spouses of Paramedics, 2005). They may thereby have impaired family functioning and limited interactions with their family members (Regehr, Bringing the trauma home: Spouses of Paramedics, 2005). Both these coping strategies have thus been proven to indirectly have a negative influence on the family members of paramedics. In addition, work stress has also been shown to impair the family functioning of paramedics (Blakely Timmons, 2008). Another problem that the family members, in particular the spouses of paramedics have to face is dealing with the tough routine that these individuals have. Other concerns of the family members include the health risks and the physical violence that the emergency care personnel are prone to (Blakely Timmons, 2008). Thus, the work-related mental stress experienced by personnel involved in emergency care does not only have impact on their own life and health but also on their family members, in particular their spouses. It therefore becomes imperative to study the influence and consequences of the mental distress which the paramedics face on their family lives and relationship, determine factors which influence the development of these problems, and hence improvise strategies to minimize the potential harm and risks associated with these problems. Qualitative versus Quantitative research design for addressing this issue When undertaking research to address any issue, two different kinds of research methods exist, viz. qualitative and quantitative methods. The choice of the research method depends on the study question. When an exploration of the various aspects of a particular issue is required, qualitative research should be undertaken (Marshall, 1996). Qualitative research allows an in-depth study of the phenomenon of interest and involves observing the phenomenon in its natural environment without any interventions (Runciman, 2002). The results yielded as a result of qualitative studies are transferable and such research answers ‘why’ and ‘how’ questions (Marshall, 1996). It provides a conceptual analysis of the issue and serves various different purposes including hypothesis generation, which can be further tested via using quantitative methods, to assess the pre-existing systems and functions and to convey to the policy makers the views and experiences of the individuals in question, amongst others (Fitzpatrick Boulton, 1994). Qualitative research is thus â€Å"complex, contextual and influenced by the interaction of physical, psychological and social factors (Runciman, 2002). † In the other hand, quantitative research uses a deductive or reductionalist approach and is aimed at testing preset hypothesis (Marshall, 1996). The main implications of this kind of research is in assessing the effectiveness of various interventions or comparing two different study groups. Quantitative methodology yields generalizable results and produces answers to ‘what’ questions (Marshall, 1996). Keeping in mind the above mentioned basic differences between qualitative and quantitative research and their applicability in various situations, the best suited form of methodology which can be used in identifying the impact of the work-related stress of the paramedics on their family lives is qualitative methodology. This is because the issue at hand requires an in-depth exploration of the various aspects and consequences of the work-related stress on the individuals, their family life and their spouses and qualitative approach is the most suitable for answering such questions. Problem identification and definition The introduction section of a research article is aimed at identifying the research problem, to determine the magnitude of the problem in the society and to provide the rationale behind carrying out the study (Parahoo, 2006). In this article, the author clearly defines the problem which led to the conduction of this study viz. the negative impact of the work-related mental stress that paramedics face on their spouses (Regehr, 2005) and adequately explain the theoretical framework behind this problem. According to the author, paramedics experience a considerable amount of mental and physical stress while at work and this influences their overall mood and affect. There are two main types of coping strategies that paramedics can adopt in order to overcome the mental distress they experience and these involve either remaining detached and emotionally aloof from the situations faced, i. You read "Bringing Trauma Home: Spouses of Paramedics" in category "Papers" e. emotional numbing, or explicitly sharing their experiences with others (Regehr, 2005). Neither of these strategies have been found to be useful since the former leads to a poor quality of relationships as the numbing prevails in everyday life and leads to an inability to emotionally engage and interact with others, and the latter has been found to induce symptoms of post-traumatic stress disorder in the family members whereby they start experiencing stress similar to that faced by the paramedics (Regehr, 2005). The author thus surmises that the work related stress of paramedics does not only bring significant distress to the individuals in question, but also to their family members, in particular their spouses, and this is a considerable problem that warrants research in order to elucidate the factors contributing towards this problem (Regehr, 2005). Thus, in this article, the phenomenon of interest is clearly identified and the theoretical underpinnings of the problem have been adequately addressed. However, when defining the problem, the author does not explain why the qualitative study design would be best suited for this particular problem. Moreover, this section also lacks a discussion of the significance of this research and its outcome to everyday clinical practice, i. e. How would identifying and addressing this particular problem prove to be beneficial for paramedics and their spouses in the short and long-term? Literature Review The literature review provided in an article provides an in-depth view of the research done on the topic. It should be based on an extensive review of literature and discuss all aspects of the topic in question (Parahoo, 2006). In this article, a thorough and comprehensive literature regarding the different aspects of the effect of paramedics’ work-related mental distress on their family and spouses has been provided. Moreover, the literature is logically organized and leads the readers sequentially from problem identification to its impact and consequences. Using the literature, the author initially discusses the magnitude and nature of the emotional stress that paramedics face and then moves on to describe the role of the family in helping paramedics to deal with this stress (Regehr, 2005). The author then quotes and discusses the different studies which been carried out to elucidate the coping strategies used by paramedics to vercome the mental distress that they encounter and the effect of these strategies on the family members (Regehr, 2005), thus providing a framework and the rationale for conducting the study in question. However, the literature review of this article has certain shortcomings. Firstly, the literature review fails to identify the strengths and weaknesses of the studies carried out previously and the gaps in the research literature that exist. This is important so as to ascertain what new findings this study would contribute to the existing literature on the subject. Moreover, some of the literature qouted in this article dates back to almost two decades ago, e. g. Verboski and Ryan, 1988 and Nezu and Carnevale, 1987, and is thus outdated. This shortcoming could have been avoided by using more recent and up to date literature, which would have contributed further towards the strength of the article. Thus in conclusion, the literature review is adequately performed and suffiently describes the previous research conducted on the topic but has certain limitations and shortcomings. Methodology The methodology section is one of the most important sections of any article as this part guides the readers on how the study is actually being conducted. It has several important components. The different components of methodology of this article are critically reviewed below. Research Design The research design used is for this study is qualitative research. This method is appropriately chosen since this study aims to identify the different consequences that the paramedics’ lifestyle and the pressures associated with their job has on their family life and their spouses and these consequences are influenced by several factors and can be studied from different aspects (Regehr, 2005). Qualitative research serves the purpose of studying a problem from several different perspectives and is conducted in a natural setting. It does not require any intervention or control group and is a mere observation of the phenomenon of interest, giving a holistic picture of the problem being addressed (Runciman, 2002). This study is meant to be an exploration of the experiences, concerns and issues of the spouses of paramedics and thus the qualitative method is best suited method for it. Sampling The sample for this study consisted of spouses of fourteen paramedics who were employed at two different emergency medical organizations. The author describes the rationale of using a sample size of fourteen participants, viz. ensuring the occurrence of saturation (Regehr, 2005). Saturation is an important concept applicable to qualitative research. In general, it is an established fact that as the sample size increases the chances of conducting a random sample error decrease and thus, larger sample sizes are preferred in order to reduce the variability in the results (Marshall, 1996). However, at a certain point, no new information or themes are revealed from the data set and this is termed as saturation (Marshall, 1996). For qualitative studies, the sample size required is usually small but recruiting an adequate number of participants in order to achieve saturation should be ensured. In this article, the sampling method used is not stated explicitly but the technique used reveals that purposive sampling was used, i. e. spouses of paramedics were approached and asked to participate in this study (Regehr, 2005). This kind of sampling is best suited for qualitative studies, in particular those who focus on a particular group of individuals rather than on the general population. However, this article does not mention any particular inclusion or exclusion criteria for the study participants. Inclusion and exclusion criteria are important in minimizing the variability amongst participants and in the reduction of any confounding factors which might lead to variation in the results and thus compromise the validity and reliability of the study findings. Data Collection Strategies The data collection tools used were audio taped interviews which followed a semi-structured interview guide and notes on the impressions of the interviewers which were taken during peer debriefing sessions (Regehr, 2005). Using interviews for data collection has the advantage of focusing on human experiences and emotions regarding the problem. Moreover, the use of semi-structured interviews in this case served a dual purpose viz. ensuring standardization of the responses, which facilitates organization and interpretation of the results, and providing opportunity for the exploration of arenas other than those limited to and specified in the interview guide. A limitation of the description of the data collection strategies for this study is that the particular questions and themes addressed during the interview are not mentioned explicitly and the article only mentions the broad categories to which the questions belonged, e. g. family situation, the effects of shift work, etc (Regehr, 2005). This has the potential for leaving the readers in doubt as to which issues are being addressed and which ones are being focused upon in particular. Moreover, the time required for each interview is not mentioned, neither is the setting in which the interview was conducted. The article also fails to mention how many interviewers were involved in the data collection process and the steps taken, if any, to reduce the variations in data collection amongst different interviewers and to minimize interviewer bias. Data Analysis Strategies The data thereby collected via the interviews was initially analyzed for common themes using computer based software named NUD*IST Vivo. As described by the author, open coding was utilized in the first stage for the broad categorization of data and subsequently, selective coding was done (Regehr, 2005). The author also mentions that throughout the research process, the input of emergency service organization members was acquired in order to ensure transferability and conformability (Regehr, 2005). The data analysis section of this article is very brief and not enough information is presented for readers to replicate the methodology. The author does not mention the use of any particular data analysis strategies such as iterative analysis and data triangulation. Thus, the data analysis described by author, although possesses credibility, lacks in auditability. Results and Important Findings For qualitative studies, the results need to be extensively discussed and should include actual quotes and statements of the study participants to give a clear view of the outcome of the study to the readers (Parahoo). The results section of this article is very comprehensive and gives a clear overview of the study findings. By organization of the results obtained under different subheadings such as concerns about the dangers of the job, effect of stress and trauma on the paramedic and the family, etc, the results have been made clear and easily interpretable by the readers (Regehr, 2005). Moreover, the use of actual quotes of the study participants gives a clearer view of and provides a better understanding of the participant’s experiences and feelings. The results reveal that the author’s conceptualization and the theoretical framework presented initially were true to the data and the findings obtained. This study, in addition to describing the traumatic experiences and stressful situations faced by the paramedics and their effects on their lives and functioning which have also been previously elucidated by various studies, also provides an insight to the hassles which paramedics and their families encounter (Regehr, 2005). As described in the results, these include shift work, overwork, scheduling issues and equipment and personnel issues (Regehr, 2005). The recognition of these hassles is also important in addition to identifying the consequences of traumatic and stressful experiences on family life as these hassles also contribute significantly towards the disruption of normal family routines and may give rise to conflicts and discontent amongst spouses. In addition, in my opinion, the use of easy language in presenting the results adopted by the author facilitates the understanding of the readers and stimulates their interest in the article. Thus, the results section of this article effectively and comprehensively summarizes the main findings of the study conducted and presents them in an interesting, coherent and simple manner. Discussion, recommendations and conclusions The discussion section is, in effect, an integration of all the subsections of the article which leads to the generation of a concluding statement (Parahoo, 2006). This section is aimed at linking the themes discussed in the introduction and background section of the study, the literature review and the important results generated (Parahoo, 2006). In this article, the discussion overviews all the important results and pertinent findings and compares them with the research which has been previously conducted. Almost all of the findings of this study conform to the findings generated by previously conducted studies. One limitation of the discussion is that the author does not report any conflicting results reported by previously conducted studies, if they exist. Providing different points of view that exist regarding a particular matter helps in improving the reader’s perspective of the subject and aids them in forming their views and opinions regarding a particular matter. Another important component of the discussion is the identification of issues which require further research. In this article, the author correctly identifies the shortcomings of the study, where they exist and identify potential areas for future research. For example, this study identifies two main coping strategies which paramedics use in the face of traumatic experiences, viz. expressing their distress and anguish via debriefing with family members or keeping their issues o themselves and â€Å"putting up a wall (Regehr, 2005). † This study, although identifies these issues, cannot investigate further in to which of these strategies is more effective in coping with the stress that paramedics experience. The author hence recommends that further studies should be conducted in this regard in order to further explore this arena. Similarly, since the results of this study are generalizable to a particular subset of population only i. e. the spouses of paramedics, another recommendation proposed by the author is to conduct studies similar to this one involving participants belonging to other professions in which emotional management for dealing with traumatic experiences is required such as amongst firefighters, police and military personnel (Regehr, 2005). This study also identifies that formal and informal support systems did exist in the emergency medical service organization and were being underutilized. Moreover, no similar support systems existed for family members of the paramedics (Regehr, 2005). The author, although identifies this issue, does not suggest any measures which can be taken to overcome the problem that this issue poses. Moreover, the implications of this research and the findings of this study in everyday clinical practice and for paramedics and their spouses have not been addressed by the author. All the above discussed sections of a research articles lead towards the conclusion section of the article. The conclusions are meant to answer the questions raised and the objectives that were defined prior to conducting the study. They are also meant to summarize the important results generated from the study. The conclusions presented in this article serve all these purposes and briefly summarize and reflect the study findings. Ethical Issues As opposed to quantitative studies, observational and qualitative studies do not involve any intervention on the part of the researchers. Despite this, acquisition of ethical approval before conducting qualitative studies is as imperative as it is while undertaking quantitative studies. In this study, the author does not mention taking ethical approval for conducting this study by the hospital ethical review boards of either of the two emergency medical organizations from which paramedics were identified for their spouses to be recruited in the study. Moreover, the article does not mention taking informed consent from the participants of the study. Informed consent is one of the most important basic principles of research and should always be obtained prior to recruiting participants for any study. Another important ethical aspect which is not addressed in this study is that this study identifies several issues such as the problems faced by paramedics and their families as a result of job-related mental trauma, the underutilization of available support systems by the paramedics and the absence of the availability of any similar support systems for the spouses and families (Regehr, 2005). However, after identifying these issues, the author does not propose any interventions which might be useful in order to overcome these issues or the probable solutions for the problems identified. References Blakely, M. R. , Timmons, S. M. (2008). Life Style and Health Research. Nova Publishers. Figley, C. (1995). Compassion fatigue: Towards a new understanding of the costs of caring. In B. Stamm (Ed. ), Secondary traumatic stress: Self care issues for clinicians, researchers, and educators (pp. 3–28). Lutherville, MD: Sidran Press. Fitzpatrick, R. , Boulton, M. (1994). Qualitative methods for assessing health care. Quality in Health Care , 107-113. Jonsson, A. , Segesten, K. , Mattsson, B. (2003). Post-traumatic stress among Swedish ambulance personnel. Emergency Medicine Journal , 79-84. Marshall, M. N. (1996). Sampling for qualitative research. Family Practice , 522-526. McCann, L. , Pearlman, L. (1990). Vicarious traumatization: A framework for understanding the psychological effects of working with victims. Journal of Traumatic Stress, 3, 131–149. Parahoo, K. (2006). Nursing Research: Principles, Process and Issties. London: Palgrave Macmillan. Houndmills Basingstoke. Regehr, C. (2005). Bringing the trauma home: Spouses of Paramedics. Journal of Loss and Trauma , 97-114. Regehr, C. , Goldberg, G. , Hughes, J. (2002). Exposure to Human Tragedy, Empathy, and Trauma in Ambulance Paramedics. American Journal of Orthopsychiatry , 505-513. Runciman, W. B. (2002). Qualitative versus quantitative research — balancing cost, yield and feasibility. Quality and Safety in Health Care , 146-147. Saakvitne, K. , Pearlman, L. (1996). Transforming the pain: A workbook on vicarious traumatization. New York: Norton. How to cite Bringing Trauma Home: Spouses of Paramedics, Papers

Friday, December 6, 2019

Indian Films, Hindi Cinema Essay examples Example For Students

Indian Films, Hindi Cinema Essay examples The early films in Hindi cinema dealt with mythological stories that were based on the epics of Ramayana and Mahabharata, family melodramas describing domestic and social obstacles of Indian society, and costume dramas that included historical themes concerning stories about the saints and princes. The first Indian talkie film ‘Alam Ara’ was produced in 1931 by Adershir Irani. The film was based on â€Å"costume drama full of fantasy and with many melodious songs to intensify the audience’s emotions.† In other words, Irani conveyed the social issues of Indian society through harmonious which were usually spread and performed via folklore and stage performances. The film went on to be a successful as it attracted much more audience to see the film than stage play and performances. This film set the stage for other directors to follow the pattern to produce films with songs and to emphasize on themes such as mythological, melodramas, action, political and his torical subjects from there on with the addition of music. However, most of the earlier films contained narrations which required male actors to have the lead roles and females were given subordinated or domestic domain roles. Therefore, ever since women in Hindi cinema has been structured to play private sphere roles things that includes taking responsibility of their families, nurturing the children, standing for their familial and social rights, and advocating their neighbours and members of the communities which reflect the norms of Indian tradition goddess however in later films in 1970s and onward women were portrayed as sexual object. Therefore in Hindi cinema, the female actors have always been playing these neglected and marginal fixed classic and stereotypical roles such as being all sacrificing mothers, innocent sisters, faithful family retainers, and grandmas, and the courtesan. This paper examines the representation of women in Hindi cinema since â€Å"the Golden Age† and onward until 1980s. It discusses in detailed infor mation regarding stereotypical and archetypical roles, characteristics, and performances of the mothers and the courtesan. Outline1 THE PORTRAYAL OF INDIAN WOMEN IN FILMS2 THE MOTHER3 THE TAWAIF3.1 CONCLUSION THE PORTRAYAL OF INDIAN WOMEN IN FILMS The images of women in Hindi cinema have always been confined according to the norms of Indian traditions, beliefs, and customs. In 1950s a period known as the Golden Age of Indian of Hindi cinema , according to Gokulsing and Dissanayake, women played predominantly the roles of daughter (Beti) wife (patni), mother (ma) and (Tawaif) the other woman. The authors of â€Å"Cinema and Society in India† Gokulsing and Dissanayake state, that the Females were often represented to be the property of their parents while she is single. They were characterized to be loyal towards their husband and in laws as well as they were depicted as someone that has the lone responsibility to nurture the children and provide the basic needs in absence of male companion. In other words, Gokulsing et al stresses that women were always confined to the domestic domain and were described as naive, submissive, passive, and dependent that could not resist the â€Å"double burden† were placed on them. Therefore, women were represented in ways that give them no form of freedom, justice, or equality compare to men, but rather women are put in a position to look upon men as the head of family, society and nation. Gokulsing and Dissanayake state, these norms relating to the status of women in Indian society dates back to the ancient period as it is stated in one verse of Ramayana text â€Å"a wife’s god is her husband, he is her friend, her teacher and her life is less of consequences than her husband’s happiness†. Thus, such norms regarding women are expressed through range of roles in Hindi cinema that restricted women to perform only the roles of mothers, daughters, grandmas and the courtesan. THE MOTHER The mother archetypes in Hindi films compare to the father traditionally portrayed as someone that suffers the most economically, politically, and socially. The mother besides suffering the most, also described as a parent that has powerful image who will overcome obstacles, care, stand and fight for her family and country. Therefore, Indu Ramachandani stated, the mother in Hindi films, is characterized as self sacrificing, loving, forgiving, pious, and caring parent. The mother endures hardships and poverty from the hands of men that controls social orders and undermines the importance of women contribution to the society. Yet, the mother holds invisible â€Å"shakti† of the power, resilience, and determination of mythological goddess to fight back any circumstances she faces. Edward Gein EssayCONCLUSION The Hindi cinema has always represented women inferior comparative to men. However, being subordinated to men in Indian society not all women have been treated with same justice and equality. For instance, in films mothers always labelled in ways that reflects the norms and practices of Indian goddess. They are idealized to be caring, self sacrificing, and nurturing and often suffer from poverty, hardships or other dilemmas of the family or social aspect. In contrast, the courtesan who also is holds archetypes of loving, caring, affectionate, and nurturing towards adults. They are portrayed as a bad woman and are excluded being part of general population to have the same respect, values, rights, and freedom as an ideal mother of Indian society does. BIBLIOGRAPHY: Abbas, K.A and Sathe, N.P. Hindi Cinema, 359 in Ashish Rajadhuksha and Paul Willemen, Encyclopaedia of Indian cinema vol 1. 1998. Chakravarty, Sumita â€Å"Woman and the Burden of Postcoloniality: The Courtesan Film Genre,† in National Identity in Indian Popular Cinema 1947-1987, Austin: U of Texas P, 1993. Davidson, James. Making a Spectacle of Herself: The Greek Courtesan and the Art of the Present, 5 in Feldman, D. Martha and Gordon, Bonnie The Courtesan’s Arts: Cross-Cultural Perspectives. Oxford University Press Inc: New York, 2006 http://books.google.com/books?id=U-iuYBiOkRgCprintsec=frontcoverhl=nlsource=gbs_atb#v=onepageqf=false Gokulsing, K. Moti and Dissanayake, Wimal. Cinema and Society in India, 41. In Indian Popular Cinema: a narrative of cultural change. 734 London Road: Trentham Books Limited, 1998, 2004. Gokulsing, K. Moti and Dissanayake, Wimal. The beginnings, 15. In Indian Popular Cinema: a narrative of cultural change. 734 London Road: Trentham Books Limited, 1998, 2004. Gokulsing, K. Moti and Dissanayake, Wimal. Women in Indian cinema, 77. In Indian Popular Cinema: a narrative of cultural change. 734 London Road: Trentham Books Limited, 1998, 2004. Khan, U. Amir and Chaterjee, Saibal. Stereotypes: Stereotypes and clichà ©s, 404 in Encyclopaedia of Hindi cinema by Aalok Wadhwa, Encyclopaedia Britannica (India) Pvt. Ltd. Uma Prabhu, Popular Prakashan Pvt. Ltd. Thomson Press Limited,: Noida, India, 2003. Manual, Peter. Popular Music of India, 159 in Continuum Encyclopaedia of Popular Music of the World by John Sheppard. 11 York Road London: Continuum, 2003. Ramachandani, Indu .Sources of Strength or stereotypes, 383 in Encyclopaedia of Hindi cinema by Aalok Wadhwa, Encyclopaedia Britannica (India) Pvt. Ltd. Uma Prabhu, Popular Prakashan Pvt. Ltd. Thomson Press Limited, Noida, India, 2003. Mother India. Directed by Mehboob Khan. India. Mehboob Productions. 1957. Ram Lakhan. Directed by Subhash Ghai. India. Mukta Arts. 1989. Umrao Jaan. Directed by Muzaffar Ali. India. 1981.

Thursday, November 28, 2019

A Brief History of the Pledge of Allegiance

A Brief History of the Pledge of Allegiance The U.S. Pledge of Allegiance to the Flag was written in 1892 by then 37-year-old minister Francis Bellamy. The original version of Bellamy’s pledge read, â€Å"I pledge allegiance to my Flag and the Republic, for which it stands,- one nation, indivisible- with liberty and justice for all.† By not specifying to which flag or which republic allegiance was being pledged, Bellamy suggested that his pledge could be used by any country, as well as the United States. Bellamy wrote his pledge for inclusion in the Boston-published Youths Companion magazine – â€Å"The Best of American Life in Fiction Fact and Comment.† The pledge was also printed on leaflets and sent to schools throughout the United States at the time. The first recorded organized recital of the original Pledge of Allegiance took place on Oct. 12, 1892, when some 12 million American school children recited it to commemorate the 400-year anniversary of the voyage of Christopher Columbus. Despite its widespread public acceptance at the time, important changes to the Pledge of Allegiance as written by Bellamy were on the way. Change In Consideration of Immigrants By the early 1920s, the first National Flag Conference (source of the U.S. Flag Code), the American Legion, and the Daughters of the American Revolution all recommended changes to the Pledge of Allegiance intended to clarify its meaning when recited by immigrants. These changes addressed concerns that since the pledge as then written failed to mention the flag of any specific country, immigrants to the United States might feel that they were pledging allegiance to their native country, rather than the U.S., when reciting the Pledge. So in 1923, the pronoun â€Å"my† was dropped from the pledge and the phrase â€Å"the Flag† was added, resulting in, â€Å"I pledge allegiance to the Flag and Republic, for which it stands,- one nation, indivisible- with liberty and justice for all.† A year later, the National Flag Conference, in order to completely clarify issue, added the words â€Å"of America,† resulting in, â€Å"I pledge allegiance to the Flag of the United States of America and to the Republic for which it stands,- one nation, indivisible- with liberty and justice for all.† Change in Consideration of God In 1954, the Pledge of Allegiance underwent its most controversial change to date. With the threat of Communism looming, President Dwight Eisenhower pressed Congress to add the words â€Å"under God† to the pledge.   In advocating for the change, Eisenhower declared it would â€Å"reaffirm the transcendence of religious faith in America’s heritage and future† and â€Å"strengthen those spiritual weapons which forever will be our country’s most powerful resource in peace and war.† On June 14, 1954, in a Joint Resolution amending a section of the Flag Code, Congress created the Pledge of Allegiance recited by most Americans today: â€Å"I pledge allegiance to the flag of the United States of America, and to the republic for which it stands, one nation under God, indivisible, with liberty and justice for all.† What About Church and State? Over the decades since 1954, there have been legal challenges to the constitutionality of the inclusion of â€Å"under God† in the pledge. Most notably, in 2004, when an avowed atheist sued the Elk Grove (California) Unified School District claiming that its pledge recital requirement violated his daughter’s rights under the First Amendment’s Establishment and Free Exercise Clauses. In deciding the case of Elk Grove Unified School District v. Newdow, the U.S.  Supreme Court failed to rule on the question of the words â€Å"under God† violating the First Amendment. Instead, the Court ruled that the plaintiff, Mr. Newdow, did not have legal standing to file the suit because he lacked sufficient custody of his daughter. However, Chief Justice William Rehnquist and Justices Sandra Day O’Connor and Clarence Thomas wrote separate opinions on the case, stating that requiring teachers to lead the Pledge was constitutional. In 2010, two federal appeals courts ruled in a similar challenge that â€Å"the Pledge of Allegiance does not violate the Establishment Clause because Congress’ ostensible and predominant purpose was to inspire patriotism† and â€Å"both the choice to engage in the recitation of the Pledge and the choice not to do so are entirely voluntary.†Ã‚   Pledge of Allegiance Timeline September 18, 1892: Francis Bellamy’s pledge is published in â€Å"The Youths Companion† magazine to celebrate the 400th anniversary of the discovery of America. October 12, 1892: The pledge is first recited in American schools.  Ã‚   1923: The original wording â€Å"my Flag† is replaced by â€Å"the flag of the United States of America.† 1942: The pledge is officially recognized by the U.S. government. 1943: The U.S. Supreme Court rules that requiring a person to say the pledge is a violation of the First and Fourteenth Amendments to the Constitution.   June 14, 1954: At the request of President Dwight D. Eisenhower, Congress adds â€Å"under God† to the pledge. 1998: Atheist Michael Newdow files suit against the school board of Broward County, Florida to get the phrase under God removed from the pledge. The suit is dismissed. 2000: Newdow files a lawsuit against Elk Grove Unified School District in California arguing that forcing students to listen to the words under God† is a violation of the First Amendment. The case reaches the Supreme Court in 2004, where it is dismissed. 2005: Joined by parents in the Sacramento, California, area, Newdow files a new lawsuit seeking to have the phrase under God from the Pledge of Allegiance. In 2010, the 9th Circuit US Court of Appeals denies Newdow’s appeal finding that the pledge does not represent a government endorsement of religion, as prohibited by the Constitution. May 9, 2014: The Massachusetts Supreme Court rules that because reciting the Pledge of Allegiance is a patriotic, rather than a religious, exercise, saying the words â€Å"under God† does not discriminate against atheists.

Monday, November 25, 2019

A Book Review of The Kissing Hand by Audrey Penn

A Book Review of The Kissing Hand by Audrey Penn Since it was first published in 1993, The Kissing Hand by Audrey Penn has provided reassurance for children dealing with difficult transitions and situations. While the focus of the picture book is on fears about starting school, the reassurance and comfort the book provides can be applied to many different situations. Summary of The Kissing Hand The Kissing Hand is the story of Chester Raccoon, who is terrified to tears at the thought of starting kindergarten and being away from his home, his mother and his usual activities. His mother reassures him about all the good things he will find at school, including new friends, toys, and books. Best of all, she tells Chester that she has a wonderful secret that will make him feel at home at school. Its a secret, passed down to Chesters mother by her mother and to her mother by Chesters great-grandmother. The name of the secret is the Kissing Hand. Chester wants to know more, so his mother shows him the secret of the Kissing Hand. After kissing Chesters palm, his mother tells him, Whenever you feel lonely and need a little loving from home, just press your hand to your chest and think, Mommy loves you. Chester is reassured to know that his mothers love will be with him wherever he goes, even kindergarten. Chester is then inspired to give his mother a kissing hand by kissing her palm, which makes her very happy. He then happily goes off to school. The story is slightly stronger than the illustrations, which while colorful, are not as well executed as they could be. However, kids will find Chester to be appealing in both the story and the illustrations. At the end of the book, there is a page of small red heart-shaped stickers that have the words The Kissing Hand printed on each of them in white. This is a nice touch; teachers and counselors can give out the stickers after reading the story to a class or parents can use one whenever a child needs reassurance. According to her website, Audrey Penn was inspired to write The Kissing Hand as a result of something shed seen and something she did as a result. Shed seen a raccoon kiss the palm of her cub, and then the cub put the kiss on his face. When Penns daughter was scared about starting kindergarten, Penn reassured her with a kiss to the palm of her daughters hand. Her daughter was comforted, knowing the kiss would go with her wherever she went, including school. About the Author, Audrey Penn After her career as a ballerina came to an end when she became ill with juvenile rheumatoid arthritis, Audrey Penn found a new career as a writer. However, she began writing a journal when she was in the fourth grade and continued writing as she was growing up. Those early writings became the basis for her first book, Happy Apple Told Me, published in 1975. The Kissing Hand, her fourth book, was published in 1993 and has become her most well-known book. Audrey Penn received the Educational Press Association of Americas Distinguished Achievement Award for Excellence in Educational Journalism for The Kissing Hand. Penn has written about 20 books for children. In all, Audrey Penn has written 6 picture books about Chester Raccoon and his mother, each focusing on a different situation that can be difficult for a child to deal with: A Pocket Full of Kisses (a new baby brother), A Kiss Goodbye (moving, going to a new school), Chester Raccoon and the Big Bad Bully (dealing with a bully), Chester Raccoon and the Acorn Full of Memories (the death of a friend) and Chester the Brave (overcoming fears), She also wrote A Bedtime Kiss for Chester Raccoon, a board book dealing with bedtime fears. As to why she writes about animals, Penn explains, Everyone can identify with an animal. I never have to worry about prejudice or hurting someones feelings if I use an animal instead of a person.   About the Illustrators, Ruth E. Harper and Nancy M. Leak Ruth E. Harper, who was born in England, has a background as an art teacher. In addition to illustrating The Kissing Hand along with Nancy M. Leak, Harper illustrated Penns picture book Sassafras. Harper uses a variety of media in her work, including pencil, charcoal, pastel, watercolor, and acrylic. Artist Nancy Leak, who lives in Maryland, is known for her printmaking. Barbara Leonard Gibson is the illustrator of all of Audrey Penns other picture books and board books about Chester Raccoon.   Review and Recommendation The Kissing Hand has provided a lot of comfort for scared children over the years. Many schools will read it to a new kindergarten class to ease their fears. In most cases, children are already familiar with the story and the idea of the kissing hand really resonates with young ones. The Kissing Hand was originally published in 1993 by the Child Welfare League of America. In the foreword to the book, Jean Kennedy Smith, founder of Very Special Arts, writes, The Kissing Hand is a story for any child who confronts a difficult situation, and for the child within each of us who sometimes needs reassurance. This book is perfect for children 3 to 8 years old who need comforting and reassurance. (Tanglewood Press, 2006.) More Recommended Picture Books If you are looking for bedtime stories for young children that are reassuring, Amy Hests Kiss Good Night, illustrated by Anita Jeram, is a good recommendation, as is Goodnight Moon by Margaret Wise Brown, with illustrations by Clement Hurd. For young children worried about starting school, the following picture books will help ease their fears: First Grade Jitters by Robert Quackenbush, with illustrations by Yan Nascimbene, and Mary Ann Rodmans First Grade Stinks! illustrated by Beth Spiegel. Sources: Audrey Penns website, Tanglewood Press

Thursday, November 21, 2019

Ethics in Public Administration and Policy Study on Embezzlement Research Paper

Ethics in Public Administration and Policy Study on Embezzlement Behavior among Public Administrators - Research Paper Example Ethics in Public Administration and Policy Study on Embezzlement Behavior among Public Administrators This study must adopt this technique in order to achieve the intended outcomes. Government officials pertaining to the emerging or developing economies are often found to complain of insufficient compensation schemes and financial packages. The payment schemes of the government officials of such countries are formulated in terms of market rates owing to which the officials in public concerns of emerging economies are subjected to low pay scales. In Cambodia, Public Officials depend on rampant misappropriation of funds for their own private use. Again, ethical and legislative standards in such regions being weaker in nature like absence of proper laws to combat corruption contribute to the further escalation of the problem. Public officials usually engage in embezzlement on an individual basis without third-party intervention. Embezzlement behavior of government officials bears a strong relationship to the low salary payments provided to them that, in turn, fails to support their living conditions in this cost-driven economy (Myint, 2000). Further, the embezzlement behavior of these government officials is found to create potential impacts on the economy of the emerging economies thereby increasing their internal and external debt and similarly deteriorating economic and social structure. This is one of the factors that enhanced embezzlement.... Experimental design is appropriate for this study to collect data to identify the aspect of low salary that contributes to the behavior of embezzlement of funds among public administrators. This research design provides a blueprint of the process that facilitates the investigator to maintain control over the entire factors that may influence the outcome of an experiment. Embezzlement of funds among public administrators is financial fraud and to derive intended outcomes, the study must adopt this method. Experimental Research is frequently used where there is priority in time in a causal relation or if there is reliability in a causal relation and the magnitude and extent of the correlation is significant. Indeed, ethical leadership is public administration, and policy has a mandate to uphold objectives and organizational culture for the need of improving performance. Primary research can be done either through interviews or by sending or handling out questionnaires to the intended a udience. The current research envisages a research into a topic of public interest, and its findings are expected to be used as a remedial measure to address an issue of common interest. This will assist in curbing the tendency of embezzlement in the official and restore the trust of the public in them. Questionnaire: Collecting data through questionnaires is a common method in research. It encompasses a process of framing questions, the answers which can provide relevant information to the research questions. In this particular research, this design will help in obtaining direct information from public officials as well as those who have fell victims to any misappropriation by them. Interview Method: Conducting an interview with a sample population is the process through

Wednesday, November 20, 2019

Learner charateristics Essay Example | Topics and Well Written Essays - 1500 words

Learner charateristics - Essay Example e, eager 8-13 year-old to an optimistic learning result in adolescence, or to the negative, less adaptive results linked with estrangement and disconnection. In this paper we will explain the characteristics of learners in detail When children sight themselves as able, sure learners, strong learning results are maximized. When children are unsure, missing in self-assurance about their knowledge, skills and capability, their knowledge is unnatural and subdued. At the same occasion, their perceptions of themselves are receptive to the environmental chains for learning. Therefore, knowledge of the common habits children see themselves as learners can tell educational practices. Interest is the usual answer of the baby and young child to novelty. In the early on years of schooling (Year 4) this is extremely strong incentive for information looking for and knowledge gaining. When children tackle something with the intention of is new or unknown, their awareness is trapped or their attention is aroused, and they commonly connect in some type of investigative behavior. This means they are being uncovered to and getting novel information and knowledge. Young children (Year 4) usually consider that they discover as a consequence of attempt; that is, when they attempt, they learn. They demonstrate a concentration in what their peers are going to do but they do not characteristically contrast their own act with that of their peers. Common attention in what peers are responsibility shows a wish to discover out about the job and to be acquainted with what to do. †¢ Approximately 7 years of age children are seen to bottom judgments of their personal aptitude and the abilities of their parents on the levels of routine they watch. They have turn out to be conscious that in the middle of their peers there are dissimilar levels of capability, whether it be in arithmetic, interpretation or sports. Social contrast becomes more and more significant in the assessment of self and

Monday, November 18, 2019

Variations of the Approaches to VET Systems Essay

Variations of the Approaches to VET Systems - Essay Example The form of the given skills is determined both by the market mechanism and decisions taken by individuals in order to enhance their careers or income. In the second model, the VET is incorporated into an educational system or a school system that is comprehensively made up to develop professionals. Clearly, the systems Ashton (2004) has in mind in relation to the first type is the systems in the UK and US, while he allocates the second type to the dual system of VET in Germany, Switzerland, Austria and Denmark. It is useful to place these two models on two ends of a continuum from a system based on outcomes to one based on inputs. England lies on employability whilst Germany mostly on â€Å"vocational training†. In Germany, the VET systems are put more emphasis on employability with occupations becoming less rather than more delineated and less, rather than more specialised, in line with requirements of the knowledge economy, but also, with a central focus on the occupational mobility of the individual. In England, the opposite is true where there has been a narrowing down of skills. A strong led-demand system ensures the production of narrow sets of skills suited to a low –skilled labour market. ... This contrasts sharply with the VET in England which has been criticised for neglecting general education (Harrison 2002). In addition, these systems are characterised by three important differences between them in terms of the balance between classroom and work place learning. It is only in Germany where a dual system that relies on integration of hypothetical knowledge with significant workplace experience can be found. On the other hand, there have been more advancement aimed at making Vocational Educational and training systems more practice-oriented. However, this contradicts with the English model which in the recent years has moved towards a ‘narrowing’ of skills dispensed with knowledge deemed unnecessary. The fact that it is difficult in the English language to differentiate types of knowing may reflect the suspicion with which abstract underpinning knowledge in VET has been treated in this country (Keep 2006). German distinguishes ‘knowing that’ or theoretical knowledge from ‘knowing how’ practical knowledge or know-how. In addition, the German language further distinguishes between systematic propositional knowledge and systematic propositional knowledge. Also, while in Germany, VET involves different types of knowledge to underpin practice in a rather broad occupational field, VET in England is aimed at acquiring task-specific skills with no or little underpinning knowledge. These types of knowledge are occupational, task-specific and industrial. Importantly, while skills in Germany are integral elements of holistic union, in England they are bundles of specific skills defined as learning outcomes of fragmented qualifications. The education system in

Friday, November 15, 2019

Management Accounting: Information for Decision-making

Management Accounting: Information for Decision-making Management accounting information should comply with a number of criteria including verifiability, objectivity, timeliness, comparability, reliability, understandability and relevance if it is to be useful in planning, control and decision-making. Explain the meaning of each of the criteria named above and give a specific example to illustrate each. Give a brief explanation of how the criteria detailed in (a) might be in conflict with each other, giving examples to illustrate where such conflict might arise. Question 2 : (Information for decision-making) The overriding feature of information for decision-making is that it should be relevant for the decision being taken. However, decision-making varies considerably at different levels within an organization, thus posing a particular difficulties for the management accountant. Describe the characteristics of decision-making at different levels within an organization. Explain how the management accountant must tailor the information provided for the various level. Question 1 (a) Management accounting information should comply with a various number of criteria including verifiability, objectivity, timeliness, comparability, reliability, understandability and relevance if it is to be useful in planning, control and decision-making. Below we are discussing about the criteria needed to achieve its natural reason which is for planning, control and decision- making. The first criteria of management accounting information is verifiability. It means the ability through consensus among measurers to ensure that the information represents the purposes and the right method of measurement has been used without any errors or bias. It also means that it is observable to outsiders, in the context of model of information. Verifiability refers to the ability of accountants to ensure that accounting information is what it is meant to be. The outsiders cannot see the accounting informations and the references to those variables in a contract between the two parties cannot be enforced by outside authorities. An example of verifiability is that of two accountants looking at the same information like inventory valuation and coming to similar conclusions. There are three key aspects in verifiability. The first aspect is consensus among observers. The second one is the assurance of correspondence to economic things and events. The third key aspect is direct verifi cation versus indirect verification. Besides that, objectivity is another criteria that is also another useful aspect in planning and making decisions. Most accountants these days rely on verifiable evidence. Example of verifiable evidence are invoices, delivery notes, receipts, physical counts or even financial statements. By practicing objectivity, it is now possible to compare financial statements of different firms with an assurance of reliability and also uniformity. In another words, when the management accountant is providing information to the top-level management, they should provide the accurate result without altering or changing anything so that the manager will be able to make a accurate decision without being influenced by anyone. Moreover, Timeliness is one of the important parts for management to balance the relative merits of timely reporting and the provision of reliable information. Timeliness is concerned with having information to meet needs of decision makers before it loses its capacity to influence decisions. More accurate information may take a longer time to produce. Thus, to provide information on a timely basis, it may often be necessary to report before all aspects of management accounting transactions or any other event. Example, a firm may test-market a potential new product in a city. Despite a long wait for the accurate marketing report may cause a slight delay in the managements decision to launch the new product nationally and the information will be useless to the decision making process. Thus, it is one of the managerial accountants role in the decision-making process which will decide what information is relevant to each decision problem and provide accurate and timely data. Not forgett ing that its a conflicting criteria. Delaying information can significantly influence decisions and can rob information of its potential usefulness. Timeliness can have a direct impact on stock prices. Late reporting can represent bad news or a negative forecast. If the delay is great, it allows the opportunity for more information to be reported and to be supplied or maybe even speculated on by other sources. The next criteria is comparability. This criteria helps us to compare the financial statement of an entity through time in order to identify trends in its financial position and performance. At the same time, this criteria also helps to evaluate and compare the financial statements of different entities. It provides information about a particular entity that can be compared with information about other entities and with similar information about the same entity for some period or some other point of time. For an example, the management accountant should prepare the accounting information in a consistent way using historical concept for every year so that it will be much easier for the company to make comparison with the past accounting information or related entities. The heads of the company must determine if they want comparability to be driven by the type of instrument or other factors such as management intentions and industry segments. For an example, financial service, software and also manufacturing. Another criteria which is also needed is reliability. It is the quality of information that assures that information is reasonable free from any errors and are bias and faithfully represents what it purports to represent. It related to faithful representations and verifiability. An aspect in the context of reporting for financial instruments is the reliability of measurements including relevant disclosures about such reliability. For example, the staff has observed that many constituents seem to equate reliability with verifiability, not representational faithfulness. For purposes of discussion at this meeting, the staff plans to collect those sub-characteristics into three groups. The first one is, Faithful representation, including completeness and substance over form. The second one is verifiability, including precision and uncertainty. The last one is neutrality, including freedom from bias, prudence, and conservatism. The second last criteria is understandability. It relates to the users perspective and financial informations that are useful. It could be increased by reducing complexities for users through reporting information that represents the underlying economics, or by reducing the number of alternative accounting methods applicable to a subset of asset. Informations that increases the understandability are definitely very useful. Understandability is known as when the users have a reasonable knowledge of business and economic activities and accounting and a willingness to know more the information with reasonable diligence. Information about complex matters that should be included in the financial statements because of its relevance to the economic decision making needs of users should not be excluded merely on the grounds that it may be too difficult for certain users to understand. For the example, management accountant should prepare the accounting information or summarize of the report and analysis that easily understood to the decision maker in order to let them easy to make final decision. One other noteworthy aspect of the interaction of the financial statements and Management Commentary is the understandability of the information provided in the financial reports. Understandability can be adversely impacted by placing related information in different parts of a report and not providing the user with a cross reference. If the IASB does add guidance on Management Commentary to its existing guidance on financial statement disclosures, this would provide an opportunity to better integrate related information. The last criteria is relevance. It is also very important in the planning, control and decision-making. Relevance is the capacity of informations that are needed to make a difference in a decision by helping the users to form predictions about the outcomes of the past, present and future events or even to confirm or correct prior expectations. Relevance may be represented by determining which values assigned to financial instruments allows user to make better decisions based on the information provided to them. Informations may be deemed more or less relevant based on which measurement basis is being used. Different decisions basically will require different type of data. For example, an analysis on a project should not have any information on indirect costs because it is not relevant for making decision of the project and should include any prime cost because it is relevant cost for the decision-making. Question 1 (b) Management accounting information is used to satisfy the management needs. Those informations are useful for planning, controlling and decision making. However, these criteria also face conflict amongst one another. Conflict simply refers to the incompatibility or interference of ones idea, event, or activity with another. In this case, the conflict between criteria will happen when satisfying a criterion affects another criterion being difficult to fulfill as they are in collision with each other. They are few types of conflicts involved. Below are the conflicts. Relevance vs Reliability Relevance and reliability are two important criteria which are needed while making a decision. However, often there are some conflicts occur because of these two conflicts, requiring a trade-off between various degrees of relevance and reliability. A forecast of a financial variable may possess a high degree of relevance to investors and creditors. However, a forecast necessarily contains subjectivity in the estimation of future events. Therefore, because of a low degree of reliability, generally accepted accounting principles do not require companies to provide forecasts of any financial variables. Reliability and relevance often impinge on each other. Reliability may suffer when an accounting method is changed to gain relevance and vice versa. Sometimes, it may not be clear whether there has been a loss or either on relevance or reliability. The introduction of current cost accounting will illustrate the point. Proponents of current cost accounting believe that current cost income from continuing operations is a more relevant measure of operating performance than is operating profit computed on the basis of historical cost. They also believe that if holding gains and losses that may have accrued in past periods are separately displayed, current cost income from continuing operations better portrays operating performance. The uncertainties surrounding the determination of current costs, however, are considerable, and variations among estimates of their magnitude can be expected. Because of those variations, verifiability or representational faithfulness, components of reliability, might diminish. Whether there is a net gain to users of the information obviously depends on the relative weights attached to relevance and reliability (assuming, of course, that the claims made for current cost accounting are accepted). Comparability vs Consistency Comparability is another important criteria for planning control and decision making. Comparability which enables users to identify similarities in and differences between economic phenomena should be distinguished from consistency; the consistent use of accounting methods. Concerns about comparability or consistency should not preclude reporting information that is of greater relevance or that more faithfully represents the economic phenomena it purports to represent. If such concerns arise, disclosures can help to compensate for lessened comparability or consistency. Timeliness vs verifiability Timeliness and verifiability is needed all times for decision making. Information is useful when it is timely. To be timely, the information must be available when needed to define problem or to be begin to identify possible solutions. Those criteria might conflict with verifiability. It is because when needed verifiability information, it may take time to calculate or to get it after production process is end. Verifiability is the useful information when it is accurate. Before relying on information to make decisions, it is important to ensure that the information is correct. For example, a production manager has to decide the actual amount of lychee to be used in produce of 10000 units of lychee drink. But, because of the time given is limited, he has to prepare the report to the top management by forecasting the amount of lychee that will be used. Although he has meet the criteria of timeliness, he is might not meet the criteria of verifiable. This is because, he did not use the a ctual amount of lychee that will be used. This might cause some problems to occur during the production process. The cost of lychee is lower or others factors. When the production has come to an end, he will be able to know the actual amount of lychee that was been used. So, there is a conflict between timeliness and verifiability. Timeliness vs reliability Another conflict is between timeliness and reliability. Information is said to be reliable when they incorporate all aspects of a transaction as well as other events in order to facilitate users in deciding on any issue regarding the latter. However, most of the times in providing timely reporting, those aforesaid transactions or events are never taken into account as it occurs after the report is prepared and thus impairing reliability. In interest of timeliness, the reliability of the information is sacrificed, every loss of reliability diminishes the usefulness of information and as time pass, and either the reliability of the information drops or increase accordingly. For example, the material supplier decides to supply only one of the Material A. Company Y is very interested and is capable to buy the Material A. The supplier is interested on selling the Material A to Company Y, but there is no contract signed between them. As time passes, the supplier received an offer from Comp any Zs, with a higher price and shorter time compared to Company Y. Therefore, Material A is selling to Company Z and Y loses the Material A. Company Y is reliable on material supplier to get the Material A yet the supplier needed to sell the Material A in a shorter time to get the profit. So, supplier decides to sell it to Company Z. Thus, the criterion of timeliness is conflict with criteria of reliability. Question 2(a) The process identifying problems and opportunities and resolving them is called as Decision Making. Decision making is intertwined with the other functions such as planning, coordinating and controlling. Decisions are made in order to change the companys current status to a more desirable state of affair. Managers, teams, and individual employees make company decisions, depends on the scope of the decision and the design and structure of the organization. Organizations which have decentralized structures will delegate more decisions to teams and front-line employees. Programmability, uncertainty, risk, conflict, scope, and crisis are the characteristics of decision making. Programmability is divided into two. They are programmed decisions and non-programmed decision. Programmed decision means identifying a problem and matching the problem with established routines and procedures for resolving it. Whereas, the non-programmed decision is the process of identifying and solving a problem when a situation is unique and there are no any previously established routines or procedures that can be used as guidelines. Uncertainty also has two types. They are certainty and uncertainty. Certainty is the condition when all the information is needed to make a decision. However, uncertainty is the condition when the information available to make a management decision is incomplete. Risk is the level of uncertainty as to the outcome of a management decision. Risk has positive and negative aspects too. Decision environment for risk vary depending on company size and culture. Those who work in entrepreneurial firm must be more comfortable with making risky decisions than those who work in large corporations with established procedures. Next characteristic of decision making is conflict. It is always hard to get everyone to agree about what to do. Conflict over opposing goals, utilization of scarce resources, and other priorities are often characterized in decision making. Decision scope is the effect and time horizon of the decision. The effect of a decision includes who is involved in making the decision and who is affected by it. The time horizon of a decision may range from a single day to five years or more. There are three different level of management. They are the top-level management, middle level management and the lower management. The top-level management takes the strategic decisions. The middle level management takes tactical decision. And the lower level management takes the operational decision. The top level management who makes the Strategic decisions encompasses a long term perspective of two to five years and affect the entire organization. Top level managers, or strategic manager are also called senior management and executives. They are those individuals who are at the top one or two levels in an organization. Examples of top level management are The Chief Executive Officer (CEO), Chief Financial Officer (CFO), Chief Operational Officer (COO), Chief Informational Officer (CIO), President, Vice President, Chairman and Board of Directors. They have the long-term vision for the company. They are not involved in day-to-day tasks need to possess conceptual skill so as to set the goals for the organization as a whole. For example, Jerry Yang, the former chief executive of YAHOO, was criticized when a $44.6 billion acquisition bid from Microsoft failed under his watch. They frame the organizational policy. They are also responsible for mobilization of resources. They generall y make large budgetary decisions for the company and are responsible to the shareholders and the general public. The success or failure of the organization rests on the shoulders of the top level management. Middle level managers are those in the levels below the top managers. Middle level management makes Tactical decisions which have a short-term perspective of one year or less and focus on subunits of the organization, such as departments or project teams. Tactical decision is the mixture of strategic decision and operational decision. Example of middle management is General Manager (GM), Plant Manager, Regional manager and Divisional manager. Middle level managers are responsible for carrying out the goals set out by top management with setting goals for their departments and other business units. Tactical decisions, the medium term decisions about how to implement strategy, are delegated to middle managers. Middle management decisions might include marketing a new product, communicating with and managing lower management and determining what issues need to be addressed with top level managers. Each individual middle management department develops a strategy to meet its inner departm ental goals. Lower level management makes Operational decisions which cover the shortest time perspective, generally less than a year. Operational decisions, short term decision or also called administrative decisions about how to implement the tactics affect daily tasks and generally handled by lower level managers. They are often made on a daily or weekly basis and focus on the routine activities of the firm such as production, customer service, and handling parts and supplies. Office managers, shift supervisor, department manager, foreperson, crew leader and store manager, are responsible for the daily management of line workers. For example, supervisor may decide to reward the most productive employee with an employee of the month award, or offer incentives such as gift certificates. The last characteristic of decision making is Crisis. Decision making during crisis is more challenging and difficult than under ordinary conditions. Making a decision in a crisis situation can make or break the career of a manager.   Question 2(b) A management accountants duty is to provide information to users who are part of the organization from various levels. However, different level of management has different information needs. Thus, a management accountant has to tailor the information for them. The first step that should be taken before the management accountant provides any type of information is that he should be clear and understand the company vision as the top, middle and bottom management of an organization. The top-level management is responsible for the long term strategis plan with strategic decisions for about 5 to 10 years time. Therefore the top management will create a mission, which will consist of a more specific goal that unifies companys efforts. So, the management accountant should prepare budgets for top management accountant to decide which projects have to undertaken to achieve the companys goals. Budget is a strategic plan that details the action that must be taken during the following year. It also pinpoint the responsibility of achieving the budgets to respective managers inline the company policies. For example, management accountant prepare the imposed budgets to top management before imposed to middle management to achieve targets. In the top-leve l management, a management accountant should be responsible for all or a part of a companys financial status, actions and transactions. The management accountant should also maintain budgets, perform financial analysis, build business strategies and also manage their relationships with investors and auditors. In middle management, they are responsible for developing and carrying the tactical plans to accomplish the organizations mission. Tactical plans specify how company will use resource, budgets and people to achieve company goals within its mission. In this level, management accountant will use various methods to decide the profit with minimum production costs. Profit volume analysis is one of the methods to calculate changes in cost and sales in determine the profit. Management accountant will calculate breakeven point where the level of sales of company needs to achieve at zero profit. After that, management accountant also prepared the report on scare resources which the supply of resources is limited by define the limit factor. Then, management accountant will produce the product that give higher contribution per limiting factor and take considerations of qualitative factors before final decisions is made. Final decisions is means whether to make or to buy the decision. It is situ ation where an organization is given a choice to produce by own resources or pay other organization to make the product. After management accountant prepare the information in form of cost volume profit, limiting factors analysis and decisions about activities either to buy or to make, middle management have to decide, carrying the tactical plans and delegating the responsibility of jobs to the operational management. In a summary, the types of information that a management accountant should tailor to middle-level management is like preparing financial statements, assess internal controls, supervise accounting staffs, complete and review tax returns and also help to manage the general ledger. Lower lever management is responsible to carry the operational plans where it is related to day to day plans in producing products or services. For example, management accountant will determine the economic order quantity for lower management to know the amount of inventory they should reorder order to minimize ordering cost and holding costs. Therefore, lower level management will order the maximum order. In the lower level, the types of informations a management accountant should tailor are receivables and payrolls, financial statement and compliance audit, help in the budget department and also prepare reports for the controllers department. Question 2(c) An example of a typical management decision is Strategic Decision. Strategic Decision would normally be taken at first level which is top management. A top management approach is one where an executive, decision maker, or other person or body makes a decision. This approach is disseminated under their authority to lower levels in the hierarchy, who are, to a greater or lesser extent, bound by them. For example, a structure in which decisions either are approved by a manager, or approved by his or her authorized representatives based on the managers prior guidelines, is top to bottom management. Top management translates the policy (formulated by the board-of-directors) into goals, objectives, and strategies, and projects a shared-vision of the future. It makes decisions that affect everyone in the organization, and is held entirely responsible for the success or failure of the enterprise Strategic decisions are broad based, qualitative type of decisions which include or reflect goals and objectives. Strategic decisions are non quantitative in nature. Strategic decisions are based on the subjective thinking of management concerning goals and objectives. Besides that, there are impact of mergers and acquisitions on top level management. Impact of mergers and acquisitions on top level management may actually involve a clash of the egos. There might be variations in the cultures of the two organizations. Under the new set up the manager may be asked to implement such policies or strategies, which may not be quite approved by him. When such a situation arises, the main focus of the organization gets diverted and executives become busy either settling matters among themselves or moving on. However, the decision maker must be well equipped with a degree or must have sufficient qualification to solve the problems that arises. Knowledge of management accounting is needed by the decision-maker to come out with relevant information. A part of that, there might be an impact on tax because of this decision made. The information provided not only for the inside people but also for the external people such as shareholders or supplier. On the other hand, top management will practises non-routine concept for all the activities held. Non-routine is known as nonrecurring decision such as the following to accept or reject a special order; to make or buy a certain part, to sell or process further, or to keep or drop a certain product line or division. In these types of decisions, the decision maker must have knowledge of relevant costs and contribution margin.

Wednesday, November 13, 2019

Themes in Silas Marner :: Silas Marner Essays

Themes in Silas Marner Silas Marner, written by George Eliot in 1861, attempts to prove that love of others is ultimately more fulfilling than love of money. This theme shows throughout the book, though the manner in which it is revealed leaves a bit to be desired. Often Silas Marner is criticized for being such a simple, unrealistic story. It does seem odd that after fifteen years of almost solitary confinement, Silas can trade his love of gold for his love of a daughter overnight. Despite Eliot’s attempt to portray Silas’s reawakening to society as a slow transition, the reader interprets his change of heart as a direct and immediate result of Eppie’s arrival. Despite these flaws in the story, the overall theme that man cannot live in a vacuum is portrayed by Eliot very well. Though Silas finds some satisfaction in his tenacious weaving and hoarding of gold, he only discovers true happiness after he dedicates himself to inter-personal relationships. Though his exile from Lantern Yard proves devastating to his self confidence and trust in others and God, fifteen years later Silas makes a full recovery, adopting Eppie to replace his love of money with love of a daughter. The fact that Lantern Yard has disappeared years later when Silas and Eppie go to visit it suggests that this town is no longer dear to Silas. In fact the removal of the town serves as a metaphor for Silas’s ability to find happiness outside his past. Also, near the conclusion of the story, the "fits" of Silas seem to have subsided. This makes sense because since the bachelor weaver has recovered and Eppie has opened his eyes to the reality of the world again, his soul is no longer separate from his body. While before, his soul was exiled and held in a purgatory of sorts before he found Eppie, now his spirit is alive and well, living in the present. Yet he still has relapses, suggesting that the fifteen years of self-torture have left permanent scars on his troubled soul. One lesser theme of the book is in regards to the Cass family. Eliot, through her portrayal of Godfrey and Dunstan as wealthy, selfish scoundrels who try to use one another and others to their personal advantage, asserts that the upper class has damaged society. While the Cass family, thinking that their wealth gives them undue privilege and rights to property (Godfrey’s attempt to seize Eppie from Silas), seems incredibly egocentric, Silas, representing the lower class, is seen as a humble victim of class bias.