Earning Management Essay

â€Å"Earning Management† refers to those accounting practices that may follow the letter of the rules of fundamental rules of accounting practices but unethically misrepresented to the users of accounting information. For the personal interest managers often try to show outstanding performance of the business and use the strategic way to falsify Income, Assets or Liabilities. Earning Management as generally understood refers to systematic misrepresentation of the true income and assets of corporations or other organizations. â€Å"Creative accounting† is at the root of a number of accounting scandals, and many proposals for accounting reform – usually centering on an updated analysis of capital and factors of production that would correctly reflect how value is added. Quality of accounting information is one of the Fundamental Concepts of Accounting Framework. Where it’s mentioned that, accounting information must be Relevant, Reliable, Comparable, and Consistent & Comparable (Intermediate Accounting by Keiso, Weygandt, Warfield, 12th edition). Unless having these qualities a report cannot be treated as qualified. â€Å"Managers that always promise to â€Å"make the numbers† will at some point be tempted to make up the numbers†. – Warren Buffet Definition of Earning Management * Managing earnings is â€Å"the process of taking deliberate steps within the constraints of generally accepted accounting principles to bring about a desired level of reported earnings.† (Davidson, Stickney and Weil (1987), cited in Schipper (1989) p. 92) * Managing earnings is â€Å"a purposeful intervention in the external financial reporting process, with the intent of obtaining some private gain (as opposed to say, merely facilitating the neutral operation of the process).†Ã¢â‚¬ ¦ â€Å"A minor extension of this definition would encompass â€Å"real† earnings management, accomplished by timing investment or financing decisions to alter reported earnings or some subset of it.† (Schipper (1989) p. 92). * â€Å"Earnings management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performanc e of the company or to influence contractual outcomes that depend on reported accounting numbers.† (Healy and Wahlen, 1999, p. 368) Motivators Earning Management * Meet financial analysts’ estimates of earnings that leads to performance-based compensation * Raise the stock price thereby enhancing the value of stock options * Smooth net income making it appear that the earnings are increasing at a steady rate * Make it look as though future earnings are higher than they really are by establishing â€Å"cookie jar reserves† (inflated expenses) in the current year that can be drawn on in future years. (Dr. Steven Mintz, Professor and Area Chair, Cal Poly, San Luis Obispo) Conceptual Framework for Financial Reporting From this figure we’ve indicated that in the level – 2, where bridge between 1&3 creates should be the concerning point of maintaining the qualities of Accounting Information. Qualities are not only help to detect falsification, but also helps users to take decisions. Primary Qualities: * Relevance – It helps users to predict the ultimate outcome of past, present, and future events. It also helps users to predict that, how much loss/profit company can made. * Timeline – Specific timeline of accounting period helps users to trace out the business performance over the years. * Reliability – To assure that the information is verifiable, faithful and reasonably free of error and bias. Secondary Qualities: * Comparability – The reported information should be measured such a way that it can be compared with other company’s reports. * Consistency – Treatment of similar events from period to period must be used by same accounting standards. Standards cannot be changed suddenly, unless it’s proved that new method is better than previous. Perspective of Earning Management There are two perspectives on earnings management. (1) the Opportunistic perspective, states that managers seek to mislead investors by showing attractive & predetermined accounting information, (2) the Information perspective, first enunciated by Holthausen and Leftwich (1983), under which managerial carefulness is a means for managers to reveal to investors their private expectations about the firm’s future cash flows. (Earnings Management: A Perspective by Messod D. Beneish) Accrual vs. Earning Management Plenty of research report shows managers try to use Accrual in financial engineering. Accruals are the difference between net income and cash flows. For example, when companies sell items to others on credit during a growth period, the sale creates an accrual of revenue. When companies engage in earnings management, they can increase or decrease income by creating accruals; these are often referred to as non – discretionary (flexible) accruals. Reasons behind using accrual as the engineering tool are – * Accruals are the principle product of GAAP, so it’s easy to do falsification with camouflage. * Accruals resolve some problems related with the effects choosing various accounting methods. * It will be hard for investors to see effect of unobservable components of accrual. Types of earnings management Theoretically there are two types of earnings management. They are income increasing and income decreasing earnings management (Messod, 2001). a) Income Increasing earnings management: As the name suggests, income increasing earnings management is the process to boost up net income of the company intentionally (to hide the poor performance) so that investors get some wrong signal about the firm’s financial position and performance and make the decision of investing in to company (Messod, 2001). Management are motivated towards increasing earnings management because of getting more debt and equity Financing. b) Income decreasing earnings Management: This process of earnings management is done by decreasing the amount of net earnings. Management is more involved in income decreasing earnings management is to get future compensation like: reducing this month’s earnings by increasing expenses, they ensure the profit from the next month. Also tax avoidance, import tariff rel ief, union negotiations etc. are other reasons for manager’s motivation towards income decreasing earnings management (Messod, 2001). In corporate world these are the types of earning management mostly done by the management: a) Revenue and Expense Recognition Under standard accounting rules, a company must record revenue in its books when it earns that revenue — not when it actually receives payment. Similarly, it must record expenses when it incurs them — not when it actually pays money. These rules leave room for companies to manipulate their numbers for earnings management (www.budgeting.thenest.com). For example, say a company signs a deal on December 1 to buy $1 million worth advertising time on TV over the next two months. The company could recognize the entire expense in December, recognize the whole thing in January or split the difference. If it records it all in December, then that year’s profit will be lower by $1 million — but the company will get a â€Å"head start† on the next year’s profit by not having any advertising expenses in January. Profits have been shifted from one year to the next with an accounting trick. b) Cookie Jar Reserves Companies shift earnings around by creating overly large reserve accounts in good years, then drawing them down in bad years. For example, when a company sells a product with a warranty, it must recognize the estimated expense of honoring that warranty at the same time it books the revenue (www.budgeting.thenest.com). A company might conclude that it incurs warranty costs of $10,000 for every $1 million in sales. If it’s having a particularly profitable year, it might decide to take a $30,000 warranty expense per $1 million in sales. That builds up a big warranty reserve now so that the company doesn’t have to record warranty expenses in the future, thus shifting profits from one period to the other. This tactic goes by the name â€Å"cookie jar accounting,† because it essentially stashes excess profits away to be used when needed. c) The Big Bath There will be times when a company simply can’t avoid a bad year. No matter what it does, it’s going to post a loss because of a sour economy, unfavorable market conditions, and legal trouble, whatever. Some companies, though, deliberately make a bad year even worse by shifting all kinds of expenses, one-time charges and write-offs into that year and shifting revenue out of it. This allows it to inflate profits in future years (www.budgeting.thenest.com). The reasoning behind this strategy is that if the company is going to â€Å"take a bath,† it might as well take a big bath. The company’s stock price was going to suffer anyway, the thinking goes, and the damage probably won’t be that much worse if the company inflates the loss. Indicators of Earnings Management We have find out five factors which can be important indicators of earnings management: a) Political connection and earnings management: Firms with political connection (large number of stockholder, or CEO or board of directors of the company is a parliament member) are more involved in earnings management (Paul, Mara and David, 2010). Mainly the reasons are- political leaders help the particular firm involved in earnings management to avoid penalization by SEC and also political leaders use these companies’ financial performance and position to increase their public image. b) Internal Audit and earnings management: This one is another major indicator of earnings management. If the quality of internal quality is low there are some possibilities of earnings management. According to the research, if a company is having high quality internal audit, they might be less motivated towards earnings management (Douglas, Jason and David, 2008). Main reasons are: these internal auditors are more professional, responsible towards their job and they barely miss the expert’s expectations. c) Financial transparency and earnings management: Many studies have shown that financial transparency and earnings management are related. If a particular financial report is more transparent then the manager are less interested toward earnings management (James, Robert and Cheri, 2004) The main reason behind this situation is detail information about the accounts including: change in depreciation methods, details about each and every account will help investors to find out any manipulation done by the manager.

Lurhmann’s Romeo Essay

The first camera-shot is the television at a medium shot; we slowly zoom in, while the television image shows the names of the families, then a news reporter. This show’s the families are important to be on headline news. The female reporter says about half the prologue, when the camera stops zooming, but as she nears the end the camera zooms again. When she finishes he reading the camera zooms through the television quite rapidly. As it passes the screen it continues to zoom down the street extremely fast this also shows the films speed. The zoom comes to a stop and freezes for a few seconds and a big religious icon. This is the first sign of irony, because in the action packed film they still have time to notice God. The music is a choir with a loud volume, quick pace, it has a sinister tone because it is high pitched and quite quick it sound threatening, choir is high male voices to get the sinister speed and change of the notes. The voiceover starts and the music get quieter and drop behind the voiceover; it is still play but a lot quieter. A sound of a helicopter can be heard, the camera zooms out. It comes to the family tree of the two families of Capulet and Montague. The shot changes to fire, this symbolize war, anger and aggression between the two families. This is linked by the voiceover’s words of â€Å"From ancient grudge†¦Ã¢â‚¬  his voice sounds aggressive, this shows his anger. As he says the words headlines from newspapers appear. This show powerful families and modern times. These newspapers have heads like â€Å"Montague Vs Capulet†, â€Å"From ancient grudge†, â€Å"New Mutiny† and â€Å"Civil Blood makes civil hands unclean† These headlines appear as the voiceover says them. It shows the modern families that spans of a period of time. With the quick change of the headlines it shows us it is continually changing. There is a straight cut to two tall buildings with one has â€Å"Montague† on the other has â€Å"Capulet† with a holy icon in the middle. This show power on both sides and religion caught in the middle. This also shows irony that God is between the two feuding families. At this point the music gets louder to build tension. As the music gains momentum, there is a long shot of another religious icon to that they all believe in God. The music gets even louder as they show the characters. They begin with two men of the families; both are big stocky and powerful looking men, they both wear suit and shirt, the shirts are worn casually without a tie, they are big to represent that they are the head of the families. The women are very different; the Montague Lady is smartly dressed with neat hair. She looks a few years younger that her husband, she looks intelligent and mature. Lady Capulet is young, a lot younger than her husband, blonde with puffed out hair this is more stylish and so young age more. This also so that she is as mature or smart or tidy as Lady Montague. Prince is smartly dressed, with an angry face, he is the authority figure. Paris is smartly dressed this shows he is a business man, his vanity is show by his neat but floppy hair and his little smile. Mercustio is lively but can get angry shown by the close-up of his eyes with a mean, aggressive stare. There is a straight cut as the music gets louder and a series of fast cut images, mainly about violence and hatred between the families. The music climaxes then blends into a more drum beat. As a medium shot of a group of men, labeled â€Å"the Boys† The men are acting immature and acting like boys, by shouting and being a nuisance. There clothes are Hawaii shirts with the buttons undone which exposes there skinny bodies. This shows they are rude and obnoxious but are wimps if they were in a fight. A low shot is taken of the yellow car to stand out. A point of view shot of Benvolio goes off. The Capulet car arrives we get a low angle shot of the car coming towards us, this is to show they are threatening. One of the boys, who has pink hair, makes a stupid action. Abra is seen, there is an extreme close-up on Abra’s teeth of a metal plate. Abra is big muscular, this is show with his clothes which are tight on his body. Abra has an aggressive face and looks threatening and mean. Benvolio comes back, a close-up on his face as he pulls out a gun. Extreme close-up on the gun so we can see the name, nervousness can be seen in Benvolio’s face. Benvolio is big but not as muscular as Abra. There is silence when the camera cuts to Tybalt drops a match, there is a low angle shot to show Tybalt’s shoes, it shows he is flash because he has silver heals, he crushes the match, grinding it with his solid heal as it was an enemy, this is a very strong action symbolizing hatred and aggression. Tybalt has small cat like teeth, he is thin but toned and nimble. He wears black clothes which represents bad. Also he has two guns which show he is a good gun handler this also implies he is bad. He has slick hair and a little well groomed goatee which is a cat like feature. He has a red waist coat with an image of Jesus on, this shows irony that they fight but still believe in God.  Zeffirelli’s Romeo and Juliet is a tragic romantic story, I will tell you about the opening scenes of this video e.g. Voiceover, camera angles, characters, clothes and soundtrack. The voiceover is slow with a calm tone and a low pitch. They have this voice because it fits with the slow pace of the beginning of the film; the tone is calm, slow but upset. The music in the scene is of slow pace as well and links well with the slow pace of the voiceover. The soundtrack is hushed smooth rhythm with a slow and drowsy pace; this has high notes and a sympathetic sound. The music sounds like it was composed during the time of Shakespeare. Because the music is slow and if flows nicely with the text which is an old style italic font, this suggests that the film is set in along time ago as well as the music. We get a high-angle camera shot at the beginning which pans across the town smoothly and calmly like the music and the voiceover. The camera angle shows us a medieval town. The shot shows a river flowing in the middle of the town and all the colours are pastel and flow. The camera turns up and zooms slowly at the sun, it stops and it the big italic writing saying â€Å"William Shakespeare† as though his is the best. Straight cut to town’s court medium height angle, in the background a horse and cart can be seen this shows the period of time. There is a straight cut to the Montague boys feet, kicking a dog, this show them acting badly and causing trouble. There is a long shot on the Capulets they are dressed smartly and also polite. They wear darker coloured clothes to stand out. The Montague boys are dressed in bright clothes and stand out as well but they are rude. There is a straight cut to the Montague biting his thumb which is a close up, then a close-up on the people talking. Straight cut to towns people noticing trouble, then back to a medium shot of the Montague boys.

Body Images and Popular Culture in China Essay

Chen clams that Chinese girls have stronger preferences for a thin ideal predict body dissatisfaction because it has been rooted in Chinese history for centuries as their traditional idea. However, I believe that this is not the case, because the mass media and western ideas have a strong impact on today’s China. Young Chinese women have often said like a habit, â€Å"I want to be skinny. † Why do Chinese do they desperately wish to be slim or prefer to be thinner? There are many popular and famous celebrities who are typically skinny in China. The mass media pervades the everyday lives of people living in Chinese society. It plays an important role in influencing their attitudes on how they view themselves in term of body image. Not only influencing them on styles, fashions, and makeups but body images dealing with society’s standard what is beautiful and cute. They are powerful conveyors of the sociocultural ideals, so they can illustrate people’s mind about body images. Especially Chinese women are engaged in a rational struggle to understand the significance of pubertal weight and shape changes in a culture and full of confusing messages about female sexuality and female desires. The mass media and interpersonal influences on body image affect many young Chinese women. They create the body images as a message to the society, and the message spread among young Chinese women. Appearance pressure associates with body dissatisfaction. The message spread through typically TV, magazines, advertising, and films. In Dong’s â€Å"Who Is Afraid of Chinese Modern Girl,† she describes high class of modern Chinese girl’s qualities are appeared in the mass media. The figures are considered as good and respectable women figures in China. She states, â€Å"The magazine juxtaposed photos of real women with advertising images and fashion sketches and created a space for imaging the modern by blending reality, desire, and fantasy† (Dong 196). According to magazines’ surveys, majority of magazine readers are women and girls. For instant, there are many articles in fashion magazines how to dress and how to lose weight, which are targeted on young girls. Models in fashion magazines are pretty and beautiful in their eyes, and they believe that the models are considered what is beautiful in the society. The models are like a dream for many young girls. In Cash Pruzinsky’s book Body image, they discuss an important relationship between young girls and mass media. They explains, â€Å"In early adolescence, girls consider magazine articles and advertisements to be an important source of information for defining and obtaining the perfect body are more likely to be dissatisfied with their body. Many girls compare themselves to the slender, glamorous women in magazines and on TV† (Cash and Pruzinsky 79). In addition, girls are more likely than boys to feel pressure from the mass media and close interpersonal networks such as family and friends about their appearance because they generally have conversations about their appearance in more infrequency. Frequent appearance comparisons and discussions are important influences on body dissatisfaction. Cash and Pruzinsky argue that socializing and associating with others would send the media-based messages to others. They explain, â€Å"Socialization about the meaning of one’s body involves more than cultural and media-based messages. Expectations, opinions, and verbal and nonverbal communications are conveyed in interactions with family members, friends, other peers, and even strangers† (Cash and Pruzinsky 40). The female images represented by the mass media restrict women, and they are giving them a wrong message. This culture further prescribes the myriad body altering means of attaining societal expectations by dieting, exercising, using beauty and fashion products. For more advantages of Chinese companies, they would use mass media as a technique of advertising skills to sell their diet and cosmetic products effectively. Body image, the multifaceted psychological experience of embodiment, profoundly influences the quality of human life. The mass media shapes the idealized images and acceptable appearance. The body images what is called the perfect woman figures are created and presented by the mass media, and they can affect on the attitudes and behaviors of young Chinese women. China is a densely populated and rapidly developing country where has been absorbed various different cultures. In Louie’s book Modern Chinese Culture, she discusses that mass media serves as an interface between the self-identities of youth, consumer culture, global fashions and cultural trends. She states, â€Å"A distinct urban youth culture is taking shape, nurtured largely by an electronically based consumer culture. As such, this youth culture is the embodiment of globalization: it draws its icons, styles, images and values mainly from the ‘global’ consumer culture and entertainment culture†(Louie 331). Without a doubt, China has been strongly westernized, so it is most apparent that body image problems are increasing. The mass media expresses feminine standards of attractiveness such as ultra-thinness. It can encourage awareness of expected standards for appearance and behavior and willingness to adapt other’s preference in the service if international harmony. The mass media set standard images of attractive women, and they have affected to women’s life. This belief of sociocultural perspective is that cultural values influence individual values and behavior. Attractive women based on mass media’s influences have better life in general than women who are not attractive. They are the recipients of all manner of positive behaviors, and they appear to develop positive characteristics as a consequence. They are often treated more favorably than their less attractive counterparts. They receive more attention, positive interactions, and help from others. They experience greater occupational success and popularity, and they also have more dating and sexual experience. They have higher social self-esteem, better social skills, and better health both physically and mentally. The perspective addresses the source of Chinese cultural values regarding attractiveness, and there appears to be cross-cultural agreement in what constitutes physical attractiveness. The mass media’s idealized depiction of thin female figures may influence Chinese women’s body image in a several of ways. The body images have caused young Chinese women some problems such as emotional depression, lowering self-esteem, and eating disorders. The current societal standards for female beauty enormously emphasize the extreme thinness, and the level of thinness is almost impossible for most women to achieve by healthy means. The potentially negative consequences of the thin ideal, elaborated elsewhere in this volume, include negative body image, low self-esteem, and psychological and physical disorders of life threatening proportions. They have a powerful impact on them for their welling and self-esteem. â€Å"Because negative body images are likely to induce negative mood states such as anxiety and depression, the activation of a negative mood can activate the body self-schema, resulting in the exacerbation of body image disturbances†(Cash and Pruzinsky 50). Many young Chinese women feel public self-consciousness and appearance based social pressure. Public self-consciousness is a cognitive development correlated with body dissatisfaction among young girls as their brains region that process social information mature. Their brains focus on perception to one’s appearance and behaviors. They tend to adapt as media’s perspective as a positive image, and they decrease self-esteem and oppositely increase their body image concerns. The social pressure to look like perfect woman figures is associated with women’s happiness and success. They feel more pressure linked directly with shape, weight, and weight loss. â€Å"Thinness is a feminine and attractiveness ideal in China† (Chen 4). Girls who are perceived more pressure from the mass media are predicted more likely to have eating disorders. Rates have been increasing in China. Dissatisfaction with weight and shape is a moderately strong correlate and predictor of the perceived need to be thinner and the actions of dieting and purging. In conclusion, the social pressures of body images communicate through exposure to mass media portrayals of physical attractiveness contribute to body dissatisfaction for Chinese women. There are some historical and Chinese traditional aspects of body images as Chen argues. However, I argued that the mass media presentation of thin images as the ideal is a major contributor to current levels of body dissatisfaction and eating disorders in China. There is a significant relationship between Chinese women’s body image and the mass. The commonness of the mass media confirms that nearly all girls and women are exposed to a substantial and idealized images of thinness and beauty. Most are vulnerable to adverse effects when they are exposed to media images. The mass media may be over influenced to promote the ideal attractiveness standards. The evidences show that media images contributes to negative body image, The most obvious strategy would be to reduce exposure to idealized images of thinness by encouraging the media to present a wider and more realistic range of female body shapes as acceptable and even beautiful. Even though the images narrow range of female body images, it is hard for them to resist being influenced by the mass media. It sets the standards of beauty, which has been greatly influenced by western countries; therefore, Chinese women have been losing their traditional features. It limits and controls their attitudes and behaviors.

Accounting coursework Example | Topics and Well Written Essays - 1500 words - 1

Accounting - Coursework Example Mr. Joseph, store sales personnel, generated  £ 10,000 revenue for February, 2015. On the other hand, Ms. Gina, another sales personnel assigned to another city branch of the same company, generate  £ 50,000 revenue during the same time period. If the company’s sales benchmark for each store sales employee is  £ 40,000 per month, Mr. Joseph’s sales strategies did not effectively meet the required monthly revenue benchmark. On the other hand, Ms. Gina’s sales strategies effectively met the monthly required revenue benchmark (Chapman, 2011). 1. Business entities strive to generate higher efficiency and effectiveness levels to increase revenues (Chapman, 2011). By performing the same task within lesser time period, the company can sell more products. Taking lesser time to serve each customer’s store needs allows the same sales personnel to serve more customers. Serving more customers will normally lead to more revenues. By reducing work time to the least possible length, the store’s overall revenues will surely increase. 2. Business entities strive to generate higher efficiency and effectiveness levels to maximize expenses (Chapman, 2011). By using lesser salary expense, electricity expense, water, expense, repair expense, marketing expense, and other related business expenses, the company is able to save money. The saved money reduces the loan amount needed by the company for business expansions to other cities or nations. 3. Business entities strive to generate higher efficiency and effectiveness levels to increase net income figures (Chapman, 2011). With lesser time used and with lesser expense amounts, the financial statements of the companies will show that the company’s net income is favouraby higher than when money is unnecessarily wasted on unnecessary electricity, wage, and other production and possibly marketing expenses. The above table 1 evidently indicates United

Water storage tank control Essay Example | Topics and Well Written Essays - 1000 words

Water storage tank control - Essay Example After establishing these values, further identification of comparative indicators could be assessed to put the switch in on or off position. Under the condition where net water supply reaches the maximum level, the water supply must be stopped to prevent unnecessary flow of water. This level is designated as level 3. In general, three set of interconnected gates direct the level of water in the tank. The Not gate operates to institute a connection between level 1 and water tank empty indicator as this is linked with the alarm. As soon as the provided value falls below the numerical value of 3, light is switched on. On the basis of this, it can be inferred that the water level is decreasing and water in the tank is attaining lower level and it is the time to take some measure in order to impede the water from touching the lowest level. The ensuing course endures till the alarm is switched off, an indication of exhausting the water. In a situation where water level drops to level 1, at tentiveness and safeguard are desired to be practiced to prevent the pump from incurring any sort of damage; the purpose of switch is to prevent such a disaster. Beside the level 1 point, the provided switch is required to show as well as act to turn off while the indicator is required to express the task of turn off. The figure illustrates the situation of incorporating distinctive function device, an inverter that provides a mechanism of certifying facility alternative.

Socialization Article Example | Topics and Well Written Essays - 500 words

Socialization - Article Example I agree with the statement that though children learn socialisation from many sources, the interaction with peer groups has the most significant influence on the development of social skill in them. The validity of this notion can be evidenced from the article, Socialisation, by Jonathan Blundell, in which the author contends that peer groups including classmates and friends â€Å"exert very strong pressures† on children (8). The article, referring to other evidences, further suggests that young children closely observe their peers and attempt to â€Å"learn† from them â€Å"how they should behave† (8). Since children spend most of the time in their classroom or with their friends, it can be construed that peer group is the most influential factor in determining the socialisation aspect of children. 5. I would first write an introduction, where I would identify the topic and provide a brief definition of the term socialisation, and identify the sources from where children learn social skills. In the body passages I would offer an explication of each how source and illustrate how they impact the socialisation of children. In the last body passage I would identify one among the sources as the most significant and explain why I believe so, with supporting evidence from published literature that are credible. Does environment or nature not play a role in socialisation of children? For example, a child may be interacting with another in a homely environment. But he may not do so in a park or other social gathering. Similarly, nature is also a source from where children learn the skill for socialisation. For example, when the child observes a flock of birds, it makes the child think why they are all going together. The article overlooks this aspect. The article has been written by a single male author and there appears to be no bias on

Multiculturalism Promotes Social Segregation. Discuss Essay

Multiculturalism Promotes Social Segregation. Discuss - Essay Example The third part of the essay will look at the concept of multiculturalism in the context of Britain and France. The paper will try to rationally access the fact as to whether UK is truly a multicultural society and does multiculturalism has some measure of positive relevance for the British society. With respect to France, the paper will look into why the French give no consideration to the concept of multiculturalism and as to why they cherish and encourage citizenship over multiculturalism. As already said, the term multiculturalism has acquired a ubiquitous usage in current times; still the reality is that this term needs to be interpreted in relation to the context in which it is used. The most commonly held belief is that multiculturalism is about the celebration of diverse cultures and about accepting the varied values, social systems and ethnic backgrounds coexisting in a society. To put it simply, multiculturalism is primarily about respecting and accepting differences so as to facilitate social and cultural integration. Well, is this multiculturalism is all about, or is it a convenient term to sideline the segregation heaped on varied sections of a society. Most of the times, people and even experts shudder at the very idea dissecting the term multiculturalism probably fearing that it may give way to some kind of undesirable backlash. Thus, nobody ever dared to arrive at a realistic and viable definition of multiculturalism. However, there are some debates buildi ng up around the ideas of multiculturalism and diversity, the possible fall of multiculturalism, because of it being a pseudo system that promotes segregation, though on the surface it professes to respect cultural, religious and ethnic diversity. It is an attempt to understand multiculturalism as a cacophonous discourse that camouflages the invisibility and isolation existing in the multicultural societies. The report by Parekh (2000) interestingly discusses the concept of multiculturalism in both the British and French context. The central argument of Parekh is that though both the countries are multicultural in a simplistic sense of the word, there exists is a great difference as to the magnitude of acceptance for the concept of multiculturalism in both the nations. France does not acknowledge multiculturalism, but rather encourages and supports citizenship (Parekh 2000). France requires the citizens who are not familiar with the French culture and heritage, to educate themselves about them (Parekh 2000). It is somewhat akin to the German stance; when one considers the recent remarks by Merkel declaring that multiculturalism has failed and it’s time to face this fact. As per Merkel, the concept of multiculturalism was contrived to get people together, but instead it has separated them and has created conflicts amongst groups. Interestingly, Parekh (2000) evinces a great interest in the politics of multiculturalism. The recent political reforms are raising queries as to how varied interest groups tend to manipulate the concept of multiculturalism for their own political gains. The adherents of multiculturalism consider it to be essentially organic and solid, yet they do fail to see its practical implications. They only tend to do so when the conservatives put forth the arguments pertaining to the failure of multiculturalism. Though multiculturalism has to do with respect and humanity, still the truth is that

How the social resposibilities of ship management business managershas Essay

How the social resposibilities of ship management business managershas changed - Essay Example Their products must be safe to use and the environment to which the workers operate should also be protective. The ship business management managers have also deviated from that social responsibility embodied by the law to that relates to the people's customs and traditions at large with the sole purpose of providing/doing what the people need. Additionally, the business is now recognizing and appreciating people's human rights in interacting with the community. a) The Employees Employees form a major part of the company stakeholders. Unfortunately, this group is rarely looked into when it cares to awarding of benefits, salary increment as a whole. But the ship management business managers have started showing some form of social responsibility towards its employees in the following manner. (Davis and Blomstrom, 1975) a) Fair recruitment & selection exercise - The business managers have started hiring its workforce based on merit, traits exhibited during interviews etc. All the candidates are subjected to similar interviewing environments with the interviewer asking almost similar questions. There have been changes from; embarrassing questions to fair questions; seriousness to friendliness; general appearance to merit; subjectivity to objectivity. 2 b) Improved conflict management criteria - The managers have moved from competition/ authoritative command of conflict management to accommodating/smoothing style of managing conflicts. Competition/authoritative command is where managers used to be in co-operative but assertive. They used to work against the wishes of the employees, fight to dominate and force things to a favourable conclusion through the exercise of authority or power. The managers therefore achieved... They have a care with regard to ethics and moral responsibilities. The ship management business have moved from the traditional responsibilities of maximizing profits by reducing costs unethically and maximizing their revenues is more people oriented goals.Political systems greatly affect firms operations. The new part will have to cope with government strategies or development plans. Expansions of the new post development may be met with stiff resistance of the local authorities on grounds of different government plans on such expansion areas. In some nations, government set out certain rules and regulations regarding the health and safety of the working environment and the part development will have to adjust accordingly. (Griffin and Mahon, 1997)Influence the operations of the new part development.The interest rates in the economy keep on fluctuating and the new part development must adjust accordingly to this. It also has to adhere to the labour laws that exist in that business i ndustry. The economical situations also influence consumer buying behaviour and their bargaining power. The part development will have to re-adjust more during periods of recession than boom periods. In conclusion it is important for the new part development to understand the external environment to which it operates and adjust accordingly because this might have an effect on its resultant profits.

Psychiatric Nursing Reflective journals Essay Example | Topics and Well Written Essays - 1500 words

Psychiatric Nursing Reflective journals - Essay Example To my queries, she had just stared at me as if she was scared but today she called me up. Seizing the opportunity, I moved up. Nervously pulling me to her side and looking around to ensure that nobody was within hearing distance, she whispered in my ear. Her neighbor was plotting to kill her and her husband, it seemed. She had heard noises from her backyard which sounded like gunshots when she had been in the kitchen at home. Her movements appeared jerky and speech was not incoherent but appeared monotonous. Realizing that her suspicious and guarded nature was characteristic of her condition, paranoid schizophrenia, I pretended to be a good listener to gain her confidence. She claimed that the neighbor of around her age was attracted to her and was eyeing her sexually. Several times he had approached her for sexual favors. She had told her husband about this but he did not believe her. At times the neighbor had thrown stones at her house when she was alone and had rung the doorbell s everal times. Each time she went to the door, there would be no one. Saying all of this at one go, she quickly pushed me aside when she noticed the nursing supervisor arriving. When the supervisor had left, Mrs. Jones again strode up to me and caught my attention. She told me that her husband was a good man but he did not believe her stories and told me to keep what she told a secret. Half an hour later, Mrs. Jones did not appear to want to talk with me. When I smiled at her, she seemed to have no recognition. I was a little taken back by the stony look on her face. Her husband had told me that she was a receptionist in a hotel and very much appreciated by the others and customers. Believing that she was then well, she had stopped her treatment. He had not noticed the medicines not being taken. This had triggered this episode. She had also not kept her appointments with the psychotherapist. Anyone would have

Promotion and Price Paper Essay Example | Topics and Well Written Essays - 1250 words

Promotion and Price Paper - Essay Example This paper will look at the promotional and pricing strategies employed GlaxoSmithKline (GSK) Plc in the marketing Advair. Focusing on the promotional efforts of the company, this report will identify the general strategy utilized by GSK. Next, the more specific efforts will be examined including the choice of media, content, and the message which is being conveyed. This paper will also look at the life cycle stage of Advair and how GSK prices according to this factor. Lastly, the appropriateness of the promotional and pricing strategies to the marketing mix will be examined. GlaxoSmithKline Plc is engaged in the "creation, discovery, development, manufacture, and marketing of pharmaceutical and consumer health related products worldwide" (GlaxoSmithKline Plc Profile 2007). In furthering its quest in becoming an innovator and pioneer in the world's pharmaceutical industry, GSK launched Advair, a combination of Serevent and Flitoxide which offers a long acting bronchodilator and an anti-inflammatory in a single inhaler (GlaxoSmithKline Annual Report 2005) in 2001. With the company's aggressive and intensive promotion effort, Advair is currently recognized brand in the treatment of asthma and chronic obstructive pulmonary disease (COPD). Among the products in the portfolio of GSK, Advair generates the highest revenue and total profit. During 2005, Advair is GSK's bestseller, posting annual double-digit growth. In order to support this growth, GSK also allocates chunk of its budget in Advair promotional strategy. Being a relatively new market product in the market, Advair is launched and introduced through the use of different media like print ads, televisions, direct mail, internet, telemarketing, radio, and point of purchase. During the first 11 months of 2006, AC-Nielsen reports that GSK spent $120.5 million for Advair. This represents 16% of GSK's total promotional expenditures (Lopatto 2006). Advair Promotion The promotional strategy of GSK has gone a long way in introducing and enhancing the position of Advair in the global pharmaceutical industry. In 2005, Advair is ranked 7th in terms of global turnover. There has also been an increased used of the product since it was launched in the COPD market in January 2004 (Timmons 2005). Both in Europe and United States, Advair is becoming a number one alternative for the treatment of COPD. Thus, GSK is intensifying its effort in marketing Advair as a treatment for this disease. During May 14, 2005 the product is also approved for the treatment of asthma in children ages 4-11 (GlaxoSmithKline 2006). Advair capitalizes on the strength of GSK in the treatment of asthma and COPD. The promotional strategies of Advair, thus, centers on this core competence. As mentioned above, GSK's effort in the promotion of Advair has been both extensive and intensive, making use of almost all available channels. Advair is generally promoted as an essential component of COPD treatment and the most effective and convenient choice in asthma treatment. In order to simplify the analysis of the message and content of the advertisemen

Federal Aviation Regulation Research Paper Example | Topics and Well Written Essays - 1250 words

Federal Aviation Regulation - Research Paper Example er identified with: drafting and authorizing air activity principles, permitting pilots, creating aviation routes, affirmation of airplane and numerous other related variables. For this impressive errand to succeed, another Aeronautics extension of the Department of Commerce was needed. The Federal Aviation Regulations, or FARs, are principles recommended by the Federal Aviation Administration (FAA) overseeing all flight exercises in the United States. The FARs are a piece of Title 14 of the Code of Federal Regulations (CFR) (Canavan, 2002). A wide mixed bag of exercises are controlled, for example, airplane outline and support, normal air transport flights, pilot preparing exercises, hot-air ballooning, lighter-than-air flying machine, man-made structure statures, check lighting and stamping, and even model rocket dispatches, model air ship operation, and kite flying. The tenets are intended to advance safe flight, ensuring pilots, flight specialists, travelers and the overall population from unnecessary danger. Since 1958, these standards have normally been alluded to as Federal Aviation Regulations (FARs) (Administration, 2013). According to Canavan (2002), the FARs are composed into areas, called parts because of their association inside the CFR. Each one section manages a particular sort of movement. For instance, 14 CFR Part 141 contains guidelines for pilot preparing schools and the most applicable areas to air ship pilots and AMTs (Aviation Maintenance Technicians) are recorded underneath (Canavan, 2002). A large number of the FARs are intended to control certificate of pilots, schools, or flying machine instead of the operation of planes. Once a plane configuration is affirmed utilizing a few parts of these regulations, it is guaranteed paying little heed to whether the regulations change later on. Hence, more current planes are ensured utilizing fresher variants of the FARs and in numerous perspectives may be in this way considered more secure

United States History Essay Example for Free

United States History Essay 1. Compare and contrast the U.S. experiences in World War I and World War II. War have become an inevitable part of the United States History. So far, the U.S. have engaged in numerous wars dating back to the civil war to the present Iraq war. However, it was in the First and Second World Wars that the U.S. had a major participation that resulted in the restoration of peace and order all over the globe. During World War I, the U. S. held a neutral stand for quite a long period during the early 1900s. At first, World War I was perceived by many Americans as a European conflict but when they realized that their economy and even the lives of some Americans were being adversely affected, they gradually shifted to a warring mode. At that time, U.S. economy was largely dependent on overseas trading but when the war broke out, it dramatically halted economic trading because they were no longer able to sell goods to other countries particularly to Britain and Germany. This event negatively influenced the economy of the United States. More so, the Americans became more agitated when the Germans attacked passenger ships that led to the death of numerous prominent Americans. However, it was the alliance between Mexico and Germany that triggered U.S. to be directly involved in the war because it imposed an imminent threat since Mexico was geographically close to American soil (Hardgrove United States Involvement in WWI). On the other hand, the U.S. participation to World War II had some similarities with their involvement during First World War. In both wars, U.S. started with a neutral stance but the intensity of their involvement in World War II was heightened because of the direct attack at Pearl Harbor. The entire period of WWI, U.S. was only at the sidelines that was carried on to the early part of WWII. At first, Americans aid was mostly confined at providing supplies to the allied forces through the Lend-Lease Act. But when Japan bombed Pearl Harbor and Germany and Italy declared war against the Americans, U.S. launched a massive offensive alongside with the British and Russians in Europe and Asia (Columbia Electronic Encyclopedia War comes to the United States). Clearly, U.S. involvement during World War II was more prevalent than in the First World War. Americans exhausted all their human and material resources during WWII to the point that it resulted to millions of casualties and thousands of deaths (Digital History Learn About World War II). 2. Explain how the Great Depression seemed to bring the U.S. to the brink of revolution and why you believe a revolution did or did not occur. The Great Depression was the time when the economy had an â€Å"immense disparity between U.S. productive capacity and the ability of Americans to consume.† At that time, the stock values at the New York Stock Exchange was at an all time low, many businesses have closed, several factories and banks have shut down. Also, there was a meager disposable income for an average American and the unemployment rate have catapulted ( Modern American Poetry The Depression in the United States). These were the economic consequences brought by the participation of the U.S. in WWI who became a â€Å"major creditor and financier of of postwar Europe.†Aside from the economic distress, depression also brought significant implications in the American political system. The presidential reign of Franklin Roosevelt allowed several modifications in the economy by increasing government regulation and massive public-works projects to facilitate rapid recovery. In spite of these initiatives, â⠂¬Å"mass unemployment and economic stagnation† persisted.( Modern American Poetry About the Great Depression) It seemed at this point that the Americans were already tired of waiting for the government to take bold actions in order for them to be instantaneously removed from the sinking hole of economic downfall. But the realization of the New Deal policies which focused on mitigating the effects of the depression and the outbreak of World War II have   hindered the possibility of having a revolt against the American government (Modern American Poetry The Depression in the United States). 3. How did World War II led to the Cold War and how was actual warfare between the U.S. and the U.S.S.R. avoided while the two powers competed? Prior to the WWII, the U.S. had illustrated the Soviet Union as   an evil nation but during the war, the two became allies because of their common enemy which were the Germans. However, their alliance was filled with doubts and distrusts that became very apparent at the end of the war. Actually, Gen. Patton, an American General, expressed his desire to lead the Allied army against the Soviet Red Army. More so, many were agitated particularly Americans and British when Gen. Eisenhower, Supreme head of the Allied Command, conceded to the demand of Stalin that the Red Army would be the first to invade Berlin. America was threatened of Stalins vast and powerful Red Army, while the Russians were very cautious of U.S. advance weapons capabilities. This relationship facilitated the emergence of the Cold War (Trueman What was the Cold War). Because of the Cold War, the world was divided into three main groups. The West which is   comprised of democratic countries while the East was spearheaded by the Union which is composed of communist countries (GlobaSecurity.org Cold War). Since both nations acknowledged each others competencies in the field of war, they opted to have a cold war to prevent a massive catastrophe from happening. They were both afraid of each others nuclear weapons in which if used, it could destroy the whole human population. So instead of directly fighting, Russia and the U.S. agitated each other through other means such as by supporting â€Å"conflicts in various parts of the globe† and by setting up a propaganda war against each other (GlobaSecurity.org Cold War). Both the U.S. and the Soviet Union used client states to forward their indirect war against each other. These client states are countries who fought for the the Americans and Russians on their behalf. Such as in the case of North and South Vietnam and Afghanistan. Americans supplied the anti-communist South Vietnam with weapons when they were at war with Communist North Vietnam who was on the other hand used weapons from the Soviet Union. Also,Afghan rebels were helpe d by the Americans when the Russian invaded their country in 1979 (Trueman What was the Cold War). 4. Explain how motion pictures are documents of American culture and society. Films are useful tools in understanding a particular culture. More so, Hollywood have dominated the global industry of movie-making. It is because of their status as the most powerful country in the world that projected them to be the front runners in this field. Furthermore, since many admire the American way of life, American filmmakers used this opportunity to showcase the American culture through movies. From then on, numerous films   were made that had an American-theme. An example would be the movie Reality Bites. This film is about the dilemmas that most college graduates experience such as looking for work or determining their purpose in life. Also, it depicted the American modern yuppie life in an urban setting. Another example is the movie Titanic. It showed the economic disparity between the rich and the poor of the American society. Though the setting was multicultural, it focused mainly on two American characters who were separated in love because of their different social status. These are just few samples that depict the American culture and society. Some of the themes adapted showed the typical suburban family life, the X generation lifestyle which is defined by technological gadgets and invention of new colloquial terms and others. Also, it seems that movie goers are entertained and at the same time educated by these American-oriented films. Most of the motion pictures produced by Hollywood utilizes American culture, society and history to impart to audiences from within and outside the U.S. the richness and distinctness of their knowledge,   customs and civilization. More so, it is a subtle way of reinforcing their socio-economic and political status as a powerhouse nation.

Personal Characteristics Of Counselors

Personal Characteristics Of Counselors The objective of this research paper is to discuss the personal attributes that are required in a physically and emotionally healthy counselor. A healthy counselor has a positive effect on his or her client. The field of counseling is becoming significant part of peoples life. This paper establishes its basis on the conflict of values of counselor and its effects. Another important aspect of the paper is to research about consequence of counselors-in-training interacting with clients prior to their masters level training. It will highlight the consequences of engaging in practice prior to the training and its effect on capability of handling the clients issues and queries. This could also lead to issues with the credibility of the counselor. These aspects are studied through literature and case studies done by other writers. Different researches conducted in the past are the major source of information. Foundation of this paper is based on the personal characteristics that a counselo r should possess and their values. Personal Characteristic of Counselors Counseling is about giving advice and guiding the clients through their difficult times. It relates to the mental health and emotional state of the client. People seek counseling for their careers, jobs, relationships, addictions and general issues of their lives. Counseling is usually used as a synonym for psychotherapy. When in difficult times family and friends are unable to help someone, they seek for guidance, strength and answers from their counselor. Counseling is practices in sessions of an hour or so for once or twice in a week. Counselor and client both play vital roles in the recovery of client. Counselors expertise will be of no use if client does not fully share his or her problem. So, both have to be supportive and persistent while conducting these sessions. Counseling is a field that requires patience, rational thinking and empathy. Counselors make a difference in the lives of other people. It is important for a counselor to feel empathy for the client. As Guidon (2010)describes, a sympathetic person wants to solve the issue him/herself but a person who feels empathy does not mix clients problem with their own. Counselors lead a demanding life. Their clients require not only their time and advice but also trust and care. Therefore, a counselor needs to have very specific qualities in their personality in order to provide effective service to their clients. Other than the obvious personal abilities like interpersonal skills, counselors require many personality traits to be effective and efficient. Corey (2009) says that there are many characteristics of counselors which seem unrealistic but these are equally essential for any counselor. Before giving advice to clients, a counselor him/herself needs to be sure of their capabilities. Since rity and honesty are very important in this field. A counselor needs to be observant, active listener, interviewing, influential and focused. The effective councilor also requires a sound knowledge of theory and ability to put theory into practice (Gregoire Jungers, 2007). Corey (2009) states that it is very important for effective counselor to maintain healthy boundaries, this way they should be able to maintain a balance between their personal and professional lives. Corey also concluded from his research that counselor should have a good sense of humor in order to lighten the mood. Guindon (2010)believes that clients give a counselor many non-tangible gifts like trust, care and confidence. Corey (2009) also says that the relationship of client and counselor helps both parties. Consolers learn how to admit their mistakes and become open to change in their lives. McLoead (2011)discusses the qualities of people who are drawn to the field of counseling. Usually people who become counselors believe that relationships are the most important aspect of human life. They are also firm believers in the values that prove the worth of people and they are clear about their role in society and their future goals. Another most important personal trait of counselor is to be honest and keep the privacy of patient. It is their moral and professional obligation. Values and its Confilcts Values are the standard held by people about what is desired, proper and acceptable. It gives people a criterion of standards for shaping their lives. Both personal and professional values are important. Personal values affect the way of interaction with the client. Personal values of a consoler are developed as he/she grows up; they depend upon the upbringing and culture in which the counselor spends most of the time. Personal values include honesty, truth, helping others, doing meaningful work and positive influence on others (Corey, 2009). There is always a chance that the personal values of a counselor conflicts with the work values. Busacca (2010) tells that personal values conflict with the work values. If a counselor has a personal belief that a terminally ill person should have the right to end their lives; however, he cannot impose this thinking on anyone else. Studies show that counselors, while training, question their self-concepts with those requires for their field of w ork. Counselors have appeared to be molding themselves in their professional values after certain period of time. They have to create their own boundaries in which they want to practice. Research (Sanders, 2003) shows that cultural difference between client and counselor can have a major impact on the relationship and therapy. The personal biases on either side can result in failure of professional values and ethics. High level of sincerity can reduce the cultural barrier among client and counselor. The counselor has to have a non-judgmental attitude towards the client regardless of his/her personal values. Campbel Christopher (2012)also say that the counselor has to be physically, mentally, emotionally and cognitively on the same level with the client at all times. Mostly, counselors have to deal with grief counseling for their clients. Counselors, who are more self-aware and comfortable in sharing their feelings, are more efficient and effective at their work (Ober, Granello, Wheaton, 2012). Professional values determine the role of a person in organization and the ability of balancing work and family. Work values of counselor include taking responsibility, empathies, develop counseling style, share responsibility with client and tolerate ambiguity. The common issues where conflict of values occurs are religion, sexual orientation and someones right to die. Serious consequences might occur as a result of these conflicts (Guindon, 2010). We can conclude that personal values of counselors can conflict with the professional values. However, strong personal values will work in favor of the counselors. A counselor with strong moral and ethical values will have a positive influence on the clients. Whereas if a counselor doesnt practice honesty, integrity and privacy of others than he or she is more likely to face difficulty in understanding a client with strong moral values. Although a counselor cannot impose their personal values on clients but they can have a very positive effect in influencing and helping the client in their difficult times. If there is a strong disagreement between the values then it might result in referral to another counselor but most of the times this conflict can be resolved with cold-mindedness and rational thinking. Trainee Counselor Survey (Busacca, Beebe, Toman, 2010) shows that practicing counselors show matured level of values than trainee counselors. Yager Tovar-Blank (2007) also comment that counseling is a profession which is very stressful, tiring and with constant threat of fatigue and burn out. Trainee counselors do not completely practice cognitive counseling and usually under their instructors influence. For students of counseling it is very important to learn the wellness of the client and themselves. The curriculum has to be designed in such a way that they are completely aware of this idea and its implications. Grief counseling is a very important aspect of psychotherapy. If the trainees indulge themselves in practice before understanding the importance of wellness, skill and knowledge required for grief counseling, they are bound to miss lead the client. Without the masters level training, the trainee counselors are not fully prepared to help the client and understand the delicate nature of the job. At this level, trainees themselves are in conflict with requirements of their profession and their personal moral and ethical values and beliefs (Ober, Granello, Wheaton, 2012). Statistics by Gaubatz Vera (2006)show that only 4-5% trainees enrolled in master or doctoral program are prevalent than those in undergraduate level. Statistic also shows that only 10% of students enrolled in maters program are suitable for the field of counseling. However, Woodside (2007) says that it is better for trainee counselors to interact with the clients. But, this interaction should be under the guidance of a practicing professional counselor. Internships are a very effective way of learning by example. Yager Tovar-Blank, 2007 (2007) on the other hand is of the opinion that if an emotionally unstable student is enrolled in counseling program then the course should be deigned in such a way that it should enlighten the student and make him self-aware. If such a student practices before being properly trained, he will not be able to understand the client and might make the situation worse of the client. The research (Woodside, Oberman, Cole, Carruth, 2007) shows that the student of undergraduate level is not fully matures and trained. Most of them show signs of anxiety and confusion about converting theory into practice. Those who feel confident are not fully trained and hence experience disanointed clients and they themselves become more confused. There are three basic stages of counselors professional development including the helper, the beginning student and the advanced student. Passing through various techniques and training, trainees reach the next level of their professional development. Another research (Busacca, Beebe, Toman, 2010) shows that at training level counselors-to-be explore their inner values and self-concept. This stage defines who they actually are and what they actually want to be. Being self-aware and knowing personal characteristics is as important as learning the theories of counseling. Once they are clear about their own values, they can determine the b ounties in which they want to work. Not everyone can work in a profession that demands occasional conflicts of personal and professional values and ethics. Hence, keeping the view of the research conducted by various experts, we can say that trainees who start seeing clients before their masters level training are bound to suffer a shock. They will not be able to handle the clients. Their own values will not be in sync with their professional demands. Being not fully self-aware and lack of proper training might lead them not only to a dissatisfied client but they might also add to the misery of their client. If they give advice according to their personal ethics and values rather than professional values, their clients will doubt their sincerity towards them. All in all, it will not be a good decision to practice before having some masters level training. Conclusion Counseling is not only a profession but also a great responsibility. It is a vast field which includes career counseling, grief counseling, behavior therapy, heath counseling and also covers issues like addiction, mental health and relationship issues. Clients confine everything in their therapist and seek their guidance in various aspects of their lives. To become a counselor, one has to possess certain qualities like theoretical knowledge of personality, empathy for clients situation, understanding behavior, attentive listening ability and power of deduction. After studying the literature pertinent to personality and values of a counselor, it can be concluded that both of these are very important for the professional development of a counselor. Their personality not only defines who they are but also determines how efficient they are in their profession. Strong moral and ethical values of a counselor can make the relationship with clients stronger. Clients will rely on the counselor for his/her advice. If in-training counselors try to treat their patients before master level training, they are more likely to have cognitive issues and difficulty in dealing with their own personality and work value conflict. So, it is better to start practicing once you are finished with training so that there is no confusion between personal and work values.

The History of Newspapers

The History of Newspapers Introduction: Any kinds of news about something new or current affairs which appears frequently and is a type of publication can be considered as a Newspaper. According to American author Mark Twain â€Å"If you dont read the newspaper, youre uninformed. If you read the newspaper, youre mis-informed.† Newspaper consists of many different contents such as news, articles, features, advertisement and many more which is printed in relatively cheap newsprint. Newspaper publishes news daily or weekly of general interest to large portions of public in a specific geographic area. According to American Novelist Norman Mailer Once a newspaper touches a story the facts are lost forever, even the protagonists. A newspaper contains news and articles that touches personalities, business and finance, crime, severe weather, natural disasters, health and medicine, science and technology, sports, entertainment, fashion and arts divided and published in different sections closely related to proximity factor or general interest of the people. Even though the Newspaper is based on facts and news, personal opinions are adjusted through editorials and op-eds. The newspaper includes photographs shot by the photographers along with stories and articles along with graphic artists, data, chats and diagrams. All the reports or stories have headlines and photographs with caption is edited to be fixed somewhere in the papers layout after being checked by the editors usually supervised by an editor-in-chief or an executive editor. The newspaper business is kept alive by general circulation or through advertisement they carry. It is important for newspaper to provide citizens with information on government and politics. History of Newspaper in European context: The history of newspaper in Europe can be traced back to 59 B.C. to A.D. 222 in Rome when writing and reading gained reliability. The Roman Empire published Acta Diurna (Daily Acts), a daily handwritten news sheets which were carved in mental or stone and posted by the government in Roman forum. The acta contained news of Political happenings, trials, scandals, military campaigns and executions. These were printed with the order of Julius Caesar, a Roman general and author of Latin writing style. The printing press came into light to propagate news in Europe soon after the invention of letter press by Johann Gutenberg in the 1450s which was the initiation of movable type of printing press. In 1470, one of the first printed works which can be considered as news was an Italian account of a tournament. Christopher Columbus had written a letter reporting his discoveries which was set in type and was circulated all over Barcelona before he got there in 1493. There were thousands of printed newsbooks, short pamphlets reporting on a news event, and news ballads, details of current events written in verse and generally printed on one side of a single sheet of paper which were circulated all over Europe and its colonies specially America in the sixteenth and seventeenth centuries. The newsbooks and news ballads was eligible enough to be called a newspaper since they appeared only once, to report only one story and had no identity separate from the scrupulous news report they told. There is no doubt that the concept of modern newspaper was invented in Europe. The oldest form of modern newspaper is said to be first published as a handwritten news sheets that circulated extensively in Venice, Italy in the sixteenth century. Notizie scritte (written notices) were published by the government of Venice in 1556 which led to the trademark of modern newspaper. Venice was the center of trade in Europe therefore hub for information. The Venetian news sheets also known as avisi or gazettes which was handwritten had information and news regarding politics, wars and economy of Italy and Europe during early modern era (1500 – 1800). The newspaper traveled all along Europe till London and was distributed weekly during 1566 A.D. They techniques and style they applied for this paper were short sets of news items, advanced from a particular city, printed under the name of that city along with the date on which they were sent. These techniques would be used in most early p rinted newspapers and this idea of handwritten newsbooks travelled all the way to Germany and Holland. According to World association of newspapers, the oldest surviving European printed newspaper were published weekly in German language in Germany, the first being Relation aller Fà ¼rnemmen und gedenckwà ¼rdign Historien printed in 1605 A.D. in Strasbourg by Johann Carlous followed Avisa Relation oder Zeitun printed by Lucas Schlute in 1609 in Wolfenbà ¼ttel. The names of the cities were not included in the papers in order to evade government prosecutions. It did not take much time for the printed newspaper to spread through Europe rapidly starting from printed weeklies which appeared in Basel in 1610, followed by Frankfort and Vienna in 1615 and finally in Berlin by 1617. All the weeklies were in German language and no specific names have been discovered. In 1618 the first Dutch newspaper weekly was introduced in Amsterdam called Courante uyt Italien, Buytslandt, c. which can be considered as the first broadsheet paper because it was issued in folio – size rather than previously printed pamphlets in quarto – size. The very first newspaper printed in England came in 1621 when an English official complained about the lack of means of communication in England. The French started printing newspaper of its own in May 30, 1631 called La Gazette in Paris. The Italians introduced their first printed weekly in 1639 followed by Spanish Catalan language newspaper Gazeta in 1641. The first English Language newspaper was printed in Amsterdam by Joris Veseler for the publisher Pieter van den Keere in 1620. The first English newspaper does not begin with a title because in those early days papers often did not have consistent names. The first English newspaper is well illustrated by the following item: Out of Ceulen (cologne), the 24 of November. Letters of Neurenburge of the 20 of this present, make mention, that they had advise from the Borders of Bohemis, that there had been a very great Battle by Prague. The news was translated in English, printed and shipped to London. Many early newspapers did not have many stories to be printed and struggled to find new news to fill their paper every week, especially in England, the news were published late. The readers expectation of weekly newes was not fulfilled during those time. This led to more working hours to gather news to fill the weekly news and this pace of gathering news lead to adapt itself to the schedule of daily newspapers later on. The first actually printed newspaper in England was Corante, or weekely newes from Italy, Gerany, Hungary, Poland, Bohemia, France and the low Countreys in September 24, 1621. The publisher known by only initials N.B. whose credits are given either to Nathaniel Butter and Nicholas Bourne which were both Englands first newspaper journalist. The second newspaper in France Gazette de France was also published in 1631 by Theophraste Renaudot which survived till the French Revolution in 1789. There were basically two formats in which the newspaper were published in early days; one was the Dutch paper style known as corantos, in which the reports were packed densely in only two or four pages and the other style was the German weeklies, generally a pamphlets with eight to twenty four pages. The Dutch style of paper eventually turned into German style in 1622. The news were printed directly in print shop as soon as it was received, such as the thirty years war raging on the continent at that time appeared under the name of Vienna, Frankfort or Prague or any other cities where a letter or newspaper found its way to a printing shop. The same news printed in some date in a certain city was printed in different date in some other city. In London the process of editing story to make it easier for the reader started by editor Thomas Gainsford, who started working in series of early English newspaper in 1622. The Oxford Gazette which was established in 7 November 1665 and that contained official journals of record of the British government is the oldest surviving English newspaper in the world today. The Daily Courant was the first daily newspaper in the England and the world. It was first published in 11 March 1702 and was produced by Elizabeth Mallet and contained a single page with advertisements on the reverser side. Year Newspaper Language City Country Reference 1605 Relation aller Fà ¼rnemmen und gedenckwà ¼rdign Historien German Strasbourg Holy Roman Empire First newspaper of the world 1609 Avisa Relation oder Zeitung German Wolfenbà ¼ttel Holy Roman Empire 1610 German Basel Swiss Confederacy 1615 German Frankfurt Holy Roman Empire 1617 German Berlin Holy Roman Empire 1618 Courante uyt Italien Duytslandt, c. Dutch Amsterdam Dutch Republic It is the worlds first broadsheet. out of use in 1664 1620 Nieuwe Tijdinghen Dutch Antwerp Spanish Netherlands Published in 1605 – 1629 1631 La Gazette French Paris France First newspaper in French language and first weekly magazine established between May 30, 1631 – September 30, 1915 1641 Gazeta Catalan Barcelona Spain The first Catalan Language newspaper. Only two issues were published 1645 Ordinari Post Tijdender Swedish Stockholm Sweden Oldest and still published newspaper in the world. Went online in 2007 1656 Weeckelycke Courante van Europa Dutch Haarlem Dutch Republic In 1664 the name was changed to Oprechte haerlemsche Courant. The newspaper merged with the Haarlems Dagblad in 1942 and still exists. 1661 La Gazeta Spanish Madrid Kingdom of Spain Existed till 2008 as Boletin official del Estado and went completely online from 2009. 1661 Merkuriusz Polski Ordynaryjny Polish Krakow Polish-Lithuanian Commonwealth Lasted till 22 July 1661 in Warsaw. 1664 Gazzetta di Mantova Italian Mantua Duchy of Mantua, Holy Roman Empire Still the oldest privet and continuously published print in the world. 1665 Oxford Gazette English Oxford England It was renamed as London Gazette and moved to London in 1666. 1702 Daily Courant English London England It was the worlds first daily Newspaper. Merged with the Daily Gazetteer in 1735. 1702 Vedomosti Russian Moscow Russia Renamed as Sankt – Petersburgskie in 1728, and again renamed as Petrogradskie Vedomosti in 1914. Last issue in 1917. 1703 Wiener Zeitung German Vienna Austria Still in publication. 1704 The Review English London England Founded by Daniel Defoe as a Review of the Affairs of France until 1713. 1705 Hildesheimer Relations – Courier German Hildesheim Germany Still in publication with name Hildesheimer Allgemeine Zeitung. 1705 Mercurius Hungaricus Hungarian Hungary Hungary Was printed in Latin and lasted till 1710. 1709 The Tatler English London Kingdom of Great Britain Founder was Richarded Steele and existed till 1711. 1709 The Worcester Post – Man English Worcester Kingdom of Great Britain Renamed as Berrows Worcester journal since 1753. Last publication was in 1690. 1710 The Examiner English London Kingdom of Great Britain Jonathan swift had the most contribution and lasted till 1714. 1711 The Spectator English London Kingdom of Great Britain Founded by Joseph Addison and lasted till 1712. 1719 The Daily Post English London Kingdom of Great Britain Established in 1719 by Daniel Defoe. It contained news about current events, science, art and all important dates. 1719 PraÃ…Â ¾skà © poÃ… ¡tovskà © noviny Czech Prague Kingdom of Bohemia It was a weekly newspaper which is no more. 1731 Gentlemans Magazine English London England Lasted till 1922 and was first to use the term magazine. 1734 Lloyds List English London England It still publishes news about shipping, marine insurance and is the oldest English – language daily to be published till date. 1735 Gazzetta di Parma Italian Parma Duchy of Parma Still available. 1737 The Belfast News Letter English Belfast Kingdom of Ireland Still available. 1738 Feuille dAvis de Neuchà ¢tel French Neuchatel Swiss Confederacy The oldest French – Language daily newspaper which is still published. 1747 The Press and Journal English Aberdeen United Kingdom Still available. 1749 Berlingske Danish Copenhagen Denmark – Norway Originally known as Kjà ¸benhavnske Danske Post-Tidender. Still available. 1752 Leeuwarder Courant Dutch Leeuwarden The Netherlands Originally known as Leeuwarder Saturdagse Courant. Still available. 1758 Norrkà ¶pings Tidningar Swedish Norrkà ¶ping Sweden Originally published weekly asNorrkà ¶pings Weko-Tidningar. Still available. 1761 Nassau – Saarbrà ¼ckisches Wochenblatt German Saarbrà ¼cken Nassausaarbrucken Still available as Sarbrà ¼ker Zeitung. 1767 Adresseavisen Norwegian Trondheim Denmark – Norway Originally namedKongelig allene privilegerede Trondheims Adresse-Contoirs Efterretninger. Still available 1767 Finns Leinster Journal English Kilkenny Kingdom of Ireland 1772 Fyens Stiftstidende Danish Odense Denmark – Norway Originally namedKongelig Privilegerede Odense Adresse-Contoirs Efterretninger. Still available. 1783 The Herald English Glasgow United Kingdom Still available. 1785 The Times English London United Kingdom Still available. 1791 The observer English London United Kingdom First Sunday newspaper of the world. Still available. 1794 Arhus Stiftstidende Danish Denmark – Norway Arhus Originally named Aarhus Stifts-Tidende.still available 1817 The Scotsman English Edinburgh United Kingdom Still available 1821 The Guardian English Manchester United Kingdom Originally named The Manchester Guardian. Still available. 1824 Abo Underrà ¤ttelser Swedish Abo Finland Still available. 1826 Le Figaro French Paris France Still available. 1829 Curierul Romà ¢nesc Romanian Bucharest Romania Lasted from 1829 to 1859. 1829 Albina Romà ¢nească Romanian Lasi Romania Lasted from 1829 to 1850. 1831 Takvim-I vekayi Turkish Istanbul Ottoman Empire Published till 1891. 1835 O Aà §oriano Oriental Portuguese Ponta Delgada Azores Portugal Still available. 1843 News of the World English London United Kingdom Closed in 7 July 2011, after the phone hacking scandal. 1844 Nieuwe Rotterdamsche Courant Dutch Rotterdam The Netherlands Merged with Algemeen Handelsblad in 1970 and still available. 1846 LIndà ©pendant French Perpignan France Still available. 1853 Faro de Vigo Spanish Vigo Spain Oldest and still available newspaper published in spain. 1854 Surrey Comet English London United Kingdom Still available. 1855 The Daily Telegraph English London United Kindom Still available. 1855 A Aurora do Lima Portuguese Viana do Castelo Portugal Still available. 1859 Le Progrà ¨s French Lyon France Still available. 1859 La Nazione Italian Florence Grand Duchy of Tuscany Still available. 1861 LOsservatore Romano Italian Vatican City Papal States Semi official newspaper of the Holy See. 1863 Church Times English London England Weekly newspaper which is still available. 1870 La Dà ©pà ªche du Midi French Tlulouse France Still available. 1873 Richmond and Twickenham Times English London England Weekly London newspaper which is still available. 1877 Dernià ¨res Nouvelles dAlsace French Strasbourg France Still available. 1881 The Evening News English London England Closed in 1987. 1882 El Pireneo Aragonà ©s Spanish Jaca Spain Still published in the Autonomous community of Aragon. 1888 Financial Times English London United Kingdom Still available. 1889 LEst Rà ©publicain French Nancy France Still available. 1891 Gazet van Antwerpen Dutch Antwerp Flanders, Belgium Still available. 1891 La Nuova Sardegna Italian Sassari Kindom of Italy Still available. 1893 Lidovà © Noviny Czech Brno Moravia, Austria – Hungary Still published in Prague and known as Lidovky. 1893 De Telegraaf Dutch Amsterdam The Netherlands Still available and is the largest Newspaper in Holland. 1895 Heraldo de Aragà ³n Spanish Zaragoza Spain Still available and known as Heraldo. 1896 Daily Mail English London England Was a major trendsetter for English newspaper market by starting the trend for popular mass journalism and is still published. Table 1: List of oldest newspapers in Europe according to the World Association of Newspapers and News Publishers. The freedom of the press was very much suppressed during those times and controlled by the authorities therefore very less news about the country was being printed at those times. The newspapers were not allowed to discuss any local or national issues or events. The first breakthrough in news writing came during the English Civil War after the parliament under the leadership of Oliver Cromwell struggled with King Charles I, and journalist felt free to discuss about it. The first English newspaper to talk about national issue was the sedate little weekly entitles which talked about the proceedings in the parliament in 1641. The struggle of freedom of press was initiated by John Milton in His Areopagitica in England 1644. They were free from government control and experienced free press. According to the historian Joseph Frank, newspapers in England were the first to use Headlines, print advertisement, employ women, newsboy to sell newspapers and proper journalist in the world in 1640s. Newspaper started reporting newsworthy national stories by 1649 with a story: This day the King was beheaded, over against the Banquetting house by White – Hall†¦. Cormwell gained more power after the beheading of Charles I and cracked down the press allowing only few newspapers to be printed. However the Glorious Revolution in 1688 again free the press freedom and the Licensing Act lapsed in 1695 allowing press to criticize the government and write what they pleased. Newspapers started taking new turns by becoming more commercial with more advertisement along with printing price listings and market reports. In 1650 the worlds oldest surviving printed daily newspaper Einkommende Zeitung was established in Leipzig in 1650. Daily Courant became the first daily newspaper in the world which appeared in London in 1702. In the early eighteenth century, according to journalism historian Stanley Morison, the newspaper gained a hold on Londons commercial classes which it never lost. At that time, too, great essayists like Joseph Addison, Richard Steele, Daniel Defoe and Jonathan Swift began publishing newspapers filled with their social and political commentaries in London. Breakthrough in English newspaper came when journalist were allowed so sit in the gallery in parliament, however they could not take any notes. In 1783 journalist were allowed to take notes after William Woodfall, editor of morning Chronicles send his reports to write the parliament proceedings. Similarly reports about the French Revolution were heavily written all over Europe which led to many other revolutions notably the American Revolution in late 1700s. The early 19th century there was many newspapers being published in Europe specially after the Industrial Revolution. Advances in printing technology related to the Industrial Revolution enabled newspapers to Become and even more widely circulated means of communication. By 1814, the Times (London) acquired a printing press capable of making 1,100 impressions per minute. Conclusion In this way the development of newspapers in Europe has impacted the way of newspaper writing and printing all over the world. The rich history of newspaper in Europe and its domination around the world at that period has left a lot of impact and impression on other newspaper around the world. According to WAN-IFRA Currently there are more than 15 thousand newspaper titles in the world. Newspaper is a part of eve

Differences in Language and Gender Essay examples -- Papers Research C

Differences in Language and Gender There are many differences in language between male and female. This is why we sometimes do not understand the opposite sex. These differences can be lexical, phonological, grammatical or conversational. There have been many studies into gender and conversational behaviour one of which answers the most common question of who talks the most this was conducted by Fishman '90. He found that in mixed sex conversation, men talk twice as much as women. Although this cannot be generalised to all males and females as many people do not follow the trends. Women are more supportive in their behaviour in conversation. They ask more questions, give more feedback, pay more compliments, start up different topics and they try to bring others into the conversation. On the contrary, men interrupt, express disagreement, ignore other people and don't like to follow other people's new topics. This shows that women are more cooperative and men are competitive in conversation. Zimmerman and...

Rosenberg :: essays research papers

September 28, 1915: Ethel Greenglass Rosenberg born March 1917: The Russian Revolution begins 1917: Espionage Act that the Rosenbergs are convicted of violating is enacted May 12, 1918: Julius Rosenberg born 1929: Communist Party of the United States is founded Early 1930's: Julius Rosenberg is member of Young Communist League; campaigns for Scottsboro Boys 1934: Julius Rosenberg enters City College of New York; is involved in radical politics Summer 1939: Julius and Ethel Rosenberg married December 7, 1941: United States enters World War II after the attack on Pearl Harbor 1942: Julius Rosenberg becomes member of U. S. Signal Corps 1943: Rosenbergs cease open activities with Communist Party; Daily Worker subscription stops 1943: Soviet spymaster Feklisov first meets with Julius Rosenberg July 1944: David Greenglass chosen to work on the Manhattan Project November 1944: Julius Rosenberg recruits aid of Greenglasses in obtaining information about the Manhattan Project December 1944: Julius Rosenberg provides Soviets with a proximity fuse January 1945: David Greenglass provides his own notes and a sketch of a high-explosive lens from the Manhattan Project June 1945: Harry Gold meets with Greenglass in Albuqurque July 16, 1945: United States explodes first Atom bomb at Alamogordo, New Mexico August 6, 1945: United States drops Atom bomb at Hiroshima September 2, 1945: World War II ends with the Japanese surrender September, 1945: Greenglass meets with Rosenberg while on forlough in New York 1945: Julius Rosenberg is dismissed from U. S. Signal Corps 1946: Feklisov meets with Julius Rosenberg for the last time Late 1946: The Verona Code is broken 1947: Rosenberg's machine shop business fails June 30, 1948: Max Elitcher and Morton Sobell drive to Catherine Slip where Sobell met with Julius Rosenberg to exchange microfilm August 28, 1949: Soviets detonate their first Atom bomb January 21, 1950: Alger Hiss convicted of perjury in denying that he passed secret documents to Communist agent Whittaker Chambers February 2, 1950: Klaus Fuchs arrested March 1950: Julius Rosenberg warns Greenglass to flee country May 1950: Rosenberg asks his physician about what kind of shots are necessary for trip to Mexico May 22, 1950: Harry Gold confesses to the FBI May or June 1950: Rosenbergs visit a photographer to obtain passport photos June 15, 1950: David Greenglass names Julius as the man who recruited him to spy for the Soviet Union June 16, 1950: Julius Rosenberg is first interviewed by FBI; Joel Barr disappears in Paris June 30, 1950: United States forces engage in the Korean War

Free Julius Caesar Essays: Marcus Brutus :: Julius Caesar Essays

Marcus Brutus in The Tragedy of Julius Caesar    Caesar was the powerful ruler of Rome.   One of his dearest friends was a man named Marcus Brutus.   Brutus was a loyal friend, and was always true to his country. But when Brutus is facing a dilemma in which case he is torn between the life of his friend and what is better for the city of Rome.   With Brutus being a true Roman he chooses the death of his friend.   With Brutus joining the conspirators, who are plotting against Caesar, they are now even more powerful and can influence the people easier.   While all the conspirators stab Caesar in the back, Brutus is the only one to stab Caesar face to face.   Marc Antony, Ocatavius, and Lepidus take over the triumvirate.   Brutus and Cuis Cassuis took their troops in against Antony and his troops.   This will be where Brutus’ death and tragic flaw take place.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   While at camp Brutus and Cassius get into an argument leading to Cassuis saying he shall kill himself.   After that in solved Brutus heads to bed. In the middle of the night he wakes up to the ghost of Julius.   Caesar tells his old friend â€Å"Though shalt see me at Philippi.†Ã‚   Brutus is startled by this and isn’t sure what was meant by this. Will Caesar live again or is this some kind of omen.   Brutus and his troops March to Philippi. After Cassuis dies, Brutus and his troops are winning, although Brutus don’t realize it. Brutus decides to take the cowards way out of this and kill himself, rather than be drug through the streets of Rome.   Strato holds out his sword as Brutus runs about and kills himself.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Brutus’ tragic flaw in all of this was he was too loyal to Rome and to his friend Caesar at the same time.   After killing Caesar he wasn’t sure if he had done the right thing. And then when after Antony spoke at the funeral and turned all of the people from Rome against Brutus, things started to go downhill for our hero.   Then during the battle when he thought he was defeated, and committed suicide, his flaw was complete.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Brutus was a man loyal to his country.   He was very modest and did what he though was right.   Although he can be swayed by other people, like the planted letters, he still thinks and acts on his own.

Reaction Paper: Teddy Stellard

The story about the life of Teddy Stellar and his teacher Miss Thompson had a strong impact on each and everyone's heart. It had touched my heart because I wasn't expecting that a simple help from one person can build up the future of a child like Teddy. It had enlightened not only my mind but also my heart on how to deal with other people and how I should try to understand someone's past before judge them.The initial reaction of Miss Thompson to Teddy was disappointment which had caused her to become curious about the child's background, and this simple curiosity had led her to become someone she never thought she were. As she continue to help the child, she had not noticed that the more she helped and encouraged him, the more she became a better teacher. It was an advantage for both of them.Through their different experiences, they were both molded to become a utter per some I had quoted that when Teddy thank Miss Thompson she had said that † I didn't know how to teach until I met you,† this simple line says it all. We sometimes forego and neglect our â€Å"Teddies† in life. Thinking that it would Just all be a waste of time to deal with them but we should always consider that many of the best experiences In life do not always come In beautiful things. The worst things almost always bring out the best in us.

7-Eleven Japan Business Domain

Assessing condescension- IT coalition Rosa Kemper geezerhood bracket 27 Dr. K. Cousins February 17, 2013 Table of Contents I Executive Summary/Overview Baptist Hospital a) complaint command b) mass statement II. reading engine room a) complaint description b) Vision Statement III. The product line As-Is affair adventuredrop and grade theme IV. In melodic phraseation engine room AS-IS IT floor and cathode-ray oscilloscope of headache V. Assessing descent strategical conjunctive and adulthood IT To-Be logical argument concern To-be VI. Evaluation of Strategic alliance Maturity Assessment Luftmans SAM study composition I Effectiveness of IT and short letter communications ( pee 2. 8) dower II bill of the competency and time value of IT Score (Score 2. 93) Part III The governance Partnerships in the midst of IT and seam line Functions (Score 2. 41) Part IV Partnerships between IT and c atomic number 18 gets (Score 2. 31) Part V stove and compute r architecture of the IT Infrastructure (Score 2. 67) Part VI. Human alternative skills (2. 56) VII. Recommendation to process gaps in the anyiance VIII. Strategic coincidence Enablers IX. Strategic Alignment Inhibitors I Executive Summary/Overview Baptist easyness S unwraph Florida, Inc. a not-for-profit wellness like nerve, operates medical plazas, surgical facilities, and hospitals. It offers addiction treatment, behavioral medicine, blood conservation program, thr unmatchablecer, cardiovascular, cargon and counseling, childrens wellness, fraternity wellness, critical cargon message, diabetes, emergency, endoscopy, executive health, da Gamma knife center, heart surgery, floor c atomic number 18, hyperbaric, imaging, intensive sustentation affectionate unit, world-wide, interventional/surgical, laboratory, neonatal, neuroscience, and nutrition counseling function.The redact in like manner trys occupational health, orthopedics, outpatient/diagnostic, pain cen ter, awkward c be, pediatric, pel Baptist health southwestward Florida (BHSF) is the largest faith- ground, not-for-profit health cargon organization in the atomic number 18a. It has an special reputation for medical and religious servicing excellence. Baptist wellness South Florida, Inc. was formerly kn avow as Baptist wellness Systems of South Florida, Inc. and changed its name to Baptist wellness South Florida, Inc. in March 2002. The coalition was founded in 1990 and is headquartered in Coral Gables, Florida.It has a net lick of seven hospitals, Baptist, Baptist Childrens, South Miami, Homestead, Mariners and Doctors Hospitals, and Baptist cardiac & Vascular Institute, with go extending end-to-end Miami-Dade and Monroe Counties. thither are a total of 28 Baptist Outpatient Services Facilities and Medical Plazas which provide outpatient diagnostic, surgical, home health and urgent care services. strong suit areas are Cancer, Cardiovascular, Childrens health, Diabete s, Gamma Knife, Diagnostic, Childbirth, Rehabilitation, senior Services, Womens wellness, and imperative Care. Baptist health serves to a greater extent than 100,000 state each(prenominal) social class.Approximately 2,000 physicians and nearly 12,000 employees adhere to the organizations mission to provide proud- type, bell-effective, compassionate health care services to in all, including, as permitted by its resources, beneficence care to those in need. In 2007, Baptist Health provided an estimated $124 million in charity care. The Baptist healthcare Inter privileged Center of Miami is one of the largest hospital-based international programs in America. Thousands of people each year travel to Miami from around the world to gossip their medical facilities and respected physicians. The pineapple logotype is an age-old symbol of hospitality and warmth.It is reflected in their node and patient-oriented focus. Baptist Health was created in 1990, barely its tradition of medical excellence goes back decades. Baptist Hospital Baptist Hospital is a 680-bed eagerness located in the Kendall area of mho Miami-Dade County. It was founded in 1960. Today, the hospital is a major medical center, attracting patients from all over the U. S. , the Caribbean, Latin America and beyond. More than 32,000 people are hospitalized at Baptist each year well-nigh 78,000 receive emergency care in our 24-hour Emergency Center and Childrens Emergency Center. Mission Statement The mission of Baptist Health is to correct the health and well-being of individuals, and to make headway the sanctity and preservation of life, in the communities we serve. Baptist Health is a faith-based organization guided by the tint of Jesus Christ and the Judeo-Christian ethic. We are committed to bearing the highest standards of clinical and service excellence, grow in the utmost integrity and clean practice. Consistent with its spiritual posterior, Baptist Health is give to provi ding high-quality, cost-effective, compassionate healthcare services to all, no matter of eligion, creed, race or national origin, including, as permitted by its resources, charity care to those in need. Vision statement Baptist Health forget be the preeminent healthcare provider in the communities we serve, the organization that people instinctively turn to for their healthcare needs. Baptist Health volition offer a resistant range of clinical services that are evidence-based and compassionately provided to ensure patient safety, quality clinical outcomes and the highest directs of satisfaction with a patient- and family-centered focus. Baptist Health will be a national and international leader in healthcare innovation. II. instruction Technology Mission Statement To patronage the BHSF vision by providing the highest quality engineering science solutions to our customers in an efficient and cost effective manner. Vision Statement Fully leverage our applied science capabi lities to provide meaningful data anywhere, any sequence to our physicians, clinicians, patients, and employees in a secured and user friendly manner. In order to meet this goal, we will continue to instrument advanced technologies such as piano tuner ne cardinalrking, multi-media telecommunications, digitized imaging, and web-based clinical and agate line applications throughout BHSF. III. The condescension As-Is calling Scope and Value Discipline The organization has created a new rescue of care model built on a value-based dodge. The employment of advanced applied science strategies with state of the art web based applications, complex instruction security platforms and data monitoring offers a wide variation of technology resources made available to the break outicipants in the delivery of care. The highly efficient and widely accessible web and smartphone application for consumer speaks of the Value Discipline and Product Innovation aimed at benchmarking and incen tivizing customer satisfaction, care coordination, and total care instruction.Moreover, the emphasis on technology leadership positions the assembly line as a frontrunner in the marketplace thus cultivating a decided loyal culture among its customers as a niche. Customer satisfaction is primarily what gives the corporation its competitive edge. The boilers suit goals are to remedy individual patient care, improve general performance, minimize risks and decrease medical costs. The intercellular substance style worry ensures that interdisciplinary social rank actively reflects on decisions affecting the overall organization.Innovation is a constant on all aspects of the organizations dynamic strategy creating an agile and successful art. Whether in technology being applied, products and services, etc strong confederacys are created with separate organizations in order to distinguish itself in the hyper competitive market. As an example tardily BHSF has announced a newl y make Accountable Care Organization (ACO) alliance with BCBS to meet the needs of skunkcer patients in response to the changing environment and the age of the Affordable Care initiative. (1) IV. Information Technology AS-ISIT Infrastructure and Scope of Business Scope of Business The Information Technology division provides computer support and writ of execution services for all BHSF entities including the BHSF Medical Staff. Computer support and implementation services include the divert levels of hardware, application, network, telecommunications, operating system, media and telemedicine support required to maintain operations. The goals and duties of the department are to add together towards creating an efficient information exchange that can help in improving health outcomes and lowering delivery costs.To identify educational needs with regard to training brisk workforce and future workforce in the information technology healthcare environment. accord efforts pushed the department towards the a) centralization of solicitude, b) auditing and c) insurance coverage tools. V. Assessing Business Strategic Alignment and Maturity IT To-Be Baptist Health prides itself on its health care competences and spectacular reputation. The IT department effectively participates in operational level in the decision exercise and overall structure of the assembly line and stand requirements.The IT radical is well in bodiedd throughout the organization and effort and cooperation between the stemma and IT lasts in moderate continuative. This partnership helps maximise the goals of the organization. Emphasis on bringing their own internal IT operations up to renovate and apply their internal personnel resources is part of the organizations priorities. To validate this bill slightly examples may shed virtually light into concerns of processes fill outment, readiness and standardization that presented potence catastrophe for the business but were fit tingly and positively addressed.The IT system had become overaged and cumbersome. The business and IT cooperatively reached out to an away(p) adviser to streamline its IT process and improve the sensed value to the business. in that respect were some(prenominal) options on how and where to enter time, so time was lots omitted. There was no centralized data warehouse. Project database inaccuracies were updated irregularly. There was no repor drage tool for IT resource expenditures, which made establishing the value-add of technology difficult. Finding details on authentic redacts- because there was no consistent account process in place- was challenging for managers.Managing work demand and outcomes was nearly impossible. The project database gave the level of detail needed for improved project management but the centralized time tracking database has improved efficiencies for resource management as well. Using Planview Enterprise, we have fall apart management, prioritiza tion, and reappraisal of project requests. This improved business efficiency assures accurate and timely service delivery to our customers. (2) Baptist Health also evaluated many resources and criteria to implement the Oracle individuation Analytics (OIA) as the solution to maintain its offices and place the foundation for automated role governance.BHSF employed Simeo Solutions as a trusted advisor to attain the strategy to seamlessly transition the roles into an electronic escritoire and also build the roadmap for role attestations and role lifecycle management. (3) The IT department has a high degree of participation in ordinateing itself with the business structure and on the active implementation of projects that support the organizations strategy and strategic plans. The have value and the respect they need to maintain the organizational support. However, decision making process on the organizational level rests on the age of directors and upper level business managem ent.Business To-be Business processes and workflows are generally communicated based on expectations about technology, people and organizational goals that can become obsolete over time. Companies ultimately must reengineer their processes. Key to the play alongs success is analyzing and implementing sustainable processes. Baptist Health has a well-thought-out approach to solution strategy by utilizing top leaders in the manufacture as consultants in the areas of a) operational efficiency, b) regulative compliance, c) user productiveness and e) business agility.The internal IT infrastructure serves fundamentally in an educational and supportive role as well as the launching platform to implementation of the developing framework. The maturity of the alignment appears to be an established and focused process. VI. Evaluation of Strategic Alignment Maturity Assessment Luftmans SAM Survey The purpose of this fountain study is to demonstrate the level of alignment that exists betwee n IT and the business within this organization and to point out what, why and how strategic deficiencies pertaining to the alignment or lack therefrom were resolved.As a tool, the Luftmans Strategic Alignment Model (SAM) Survey (4) was administered to two IT and two business Mid- trouble level executives at Baptist Hospital, one of the largest facilities in the BHSF system. The results validate the intra-organizational limitations that may exist in the relationship between the business and the IT department but portray a dynamic institution striving to align itself while creating a competitive value and differentiating itself as a leader in the healthcare market. The organizations strategic alignment is measured by management on six aspects of the organization.These six aspects are what provide the different criteria for determining the maturity of an organizations alignment. The six categories are 1. Effectiveness of Communications 2. Measurement of skill and Value of IT 3. IT Governance 4. Partnerships Between Business and IT Functions 5. IT Infrastructure Scope and Architecture 6. IT Infrastructure Scope and Architecture Part I Effectiveness of IT and Business Communications (Score 2. 88) Senior and Mid-level It mangers work together to seek and promote innovation and cutting edge products in the changing healthcare environment.Communication exists in the form of weekly bollock meetings that address uphill processes and projects. Unit business and IT managers are back up to promote IT integration in the business process and senior level business managers have a good ground of the value that IT brings to BHSF. They work in tandem bicycle to continue improvement of the internal IT infrastructure by bringing in outdoor(a) sources as advisors, continuous training for management level as well as workforce level members.The phone-mail and the intranet are integrated into the daily operations and used as the main form for communication and Intranet is also applied for educational purposes. There is structured sharing of information at the unit level that is in turn shared out with upper level management at formal board meetings. Part II Measurement of the Competency and Value of IT Score (Score 2. 93) Both business and IT use formal traditional technical and cost efficiency measures to determine the return on enthronement (ROI) and activity-based costing (ABC) per survey data.As described sooner the continuous innovation in technology that is enforced across the organization, be it in the delivery of care, documentation applications, medical procedures, management tools and entire IT infrastructure that makes up the stuff of the organization in itself, serve as a guide of how BHSF distinguishes itself in the regional industry. Competencies are measured by metrics. Feedback is obtained in the form of surveys administered to clients and used point out areas for potential improvement and overall customer satisfaction.Part III The Governance Partnerships between IT and Business Functions (Score 2. 41) Strategic planning is done at the operating(a) unit level with some business involvement. Because of the support and collaboration that IT provides for the organization, there is an understood interdependency. The governance of the IT department is in the main centralized and it controls its own infrastructure. Planning occurs in the functional unit level and in some degree intra-organizationally as exhibit in the examples mentioned above where the IT department vie a key role in restructuring the then-deficient and outdated process.Part IV Partnerships Between IT and Business Functions (Score 2. 31) Because the partnership that exists between the IT and the business, better management, prioritization, and review of project requests is achieved across the company. This improved business efficiency assures accurate and timely service delivery to customers. Project Performance that IT delivers is a key resour ce in providing services and sound business outcomes and assists in measurement the performance of the company. Part V Scope and Architecture of the IT Infrastructure (Score 2. 7) The IT department function is mostly Federated in that the corporate IT Unit administers the responsibility of the architecture, the administrative systems and interchangeable decisions but authority for resources applications lies with each functional unit. IT is budgeted as a cost center and financial decisions regarding IT are done at a functional organizational level. The productivity and effectiveness that the IT department brings to the organization is viewed as a strategy enabler and is subject to traditional financial reviews.The IT steering committee meets as needed but also officially to recap the effectives of project implementation and metrics. Part VI. Human resource skills (2. 56) By using one centralized project data base the BHSF IT organization is able to manage its employee payroll d epartment systems and administrative functions in a seamless manner. Career cross-over, education and entrepreneurial innovation is strongly encouraged in the organization. The in-depth knowledge of these individuals assists with the alignment of the functional units and the overall business and helps decipher the needs of the enterprise.Trust and impudence among business and IT is an enabler for the corporation. It fosters a positive social and political, productive and efficient work environment that promotes employee participation and loyalty. It is perhaps the vital component part that makes BHSF a successful corporation. VII. Recommendation to address gaps in the alignment The web-based platform is congruous with all different current IT systems and will improve the efficiency and accuracy of inform throughout the company. Some of the ways that this technology will achieve its desired results arePlan Goals/Objectives Outcomes caution Planfor Information Management Improv e record keeping and information IT Project will allow for real time information and data entry, increased information accuracy, and a fused source for all payroll and administrative data Consulting for Information Management Utilize new technology to support company and department missions more(prenominal) effectively New technology will allow many payroll and administrative functions to be automated reducing the levels of supply required to manage these systemsContinuous collaborative efforts from the IT department and the employment of consulting firms to advise and hypothesize a more centralized administrative platform will enabled BHSF to manage its employee payroll systems and administrative functions in a consolidated efficient manner. Another enabler is the technology implemented that has already proven to reduce viewgraph costs associated with the large workforce before long required to manage tasks, training, reporting, and various other administrative tasks.In the long run the company will also bring in from more timely and accurate financial reporting as a result of managers energy to enter and continuously update their financial metrics. The cost is justified by the benefit. overlap of risks and rewards in projects will improve the business and help move the company before to the next level of maturity. VIII. Strategic Alignment Enablers * Senior executives support IT and use outside resources to augment performance. * IT involved in strategy development to moderate extent. There is Business- It partnership with a common goal to benefit the corporation IX. Strategic Alignment Inhibitors * There is a close relationship between IT and Business. * IT understands the business better than the business understands IT. * Projects are prioritized however change is moderately slow. Management is working on Changing this culture. Bibliography 1) http//hcafnews. com/tag/Baptist-health-south-florida/ Florida Blue, Baptist Health and Physicians Grou p to Set Up Accountable Care Organization in Miami. 2) http//search. aol. com/aol/search? s_it=topsearchbox. earch&v_t=comsearch51-txtlnkusaolp00000051&q=case+study+baptist+healthcare+south+florida+planview Project management Gets a Shot in the Arm at Baptist Health Business Technology adviser and Planview Enterprise Administrator Baptist Health South Florida Diane Novas. 3) http// www. simeiosolutions. com/Baptist-health-south-florida/ Baptist Health South Florida Implements Oracle Identity Analysis for Role Lifecycle Management 4) Assessing Business-IT Alignment Maturity. Volume 4, Article 14, Dec 2000. Jerry Luftman, take of Management, Stevens Institure of Technology.