final Project ACC 102 - 830 Words

Thomas Edison State College Principles of Managerial Accounting (ACC-102) Final Project 1. Cost-volume-profit relationships (15 points) The following data are available for a product manufactured and sold by Logan Company: Compute the following: (a) Contribution margin per unit: $_______________ Solution: Computation of the Contribution margin per unit Contribution margin per unit = Selling price per unit – Variable Cost per unit Where as Selling price per unit = 212 Variable Cost per unit =128 Contribution margin per unit = 212 – 128 Contribution margin per unit = $84 (b) Number of units that must be sold to break-even: _______________ units Solution: Computation of the Number of units that must be sold to break-even†¦show more content†¦It is therefore a sunk cost. The $320,000, on the other hand, is a fixed cost associated with the proposed addition. This cost has not yet been incurred. Because it is necessary to the proposed addition it is an out-of-pocket cost (b) Calculate by how much the proposed addition will either increase or reduce operating income. Show all work. Solution: Computation of the following Operating income = ($750,000 Sales - $450,000 variable costs - $320,000 fixed costs). Operating income = ($750,000 - $450,000 - $320,000). Operating income = -$20,000 The proposed addition will decrease operating income by $20,000; 3. Responsibility income statement-preparation (20 points) Gameland Village is segmented into two sales departments: software and video games. During April, these two departments reported the following operating results: Complete the following segmented income statement for Gameland Village. Follow the contribution margin approach, and show percentages as well as dollar amounts. Conclude your income statement with the company’s income from operations GAMELAND VILLAGE Income Statement by Product Lines For the Month Ended April 30, 20__ Segments Gameland Village Software Video Games Dollars % Dollars % Dollars % Sales $ $400,000 100 $200,000 100 Variable Costs 65 56 $ $Show MoreRelatedTravel and Tourism Administration Program Structure20692 Words   |  83 PagesCompulsory subjects: 9 COM 111 – Computer Reservation Systems 3 3 10 TOU 106 – Fares Ticketing II 3 3 11 TOU 108 – General Travel Knowledge II 3 3 12 ENG 122 – The Technique of Writing and Advanced Language Studies 3 3 13 BUS 102- Introduction to Business Electives: One of the following three 3 3 14 HUM 202 – Business Psychology 3 3 15 FRE 122 – French (Beginners) 16 GER 122 – German (Beginners) TOTAL 18hrs 18cr SEMESTER THREE CompulsoryRead MoreU.s. Lng Exportation Policy And The Wto8704 Words   |  35 Pagesthat produced moratoria on natural gas development in multiple jurisdictions, 0 pervasive environmental concerns challenge the 3. See, e.g., PAUL W PARFOMAK ET AL., CONG. RESEARCH SERV., R41668, KEYSTONE XL PIPELINE PROJECT: KEY ISSUES (2013), available at http://digitalcommons.ilr.cornell.edu/cgi/viewcontent.cgi?article=2016context=keyworkplace. 4. See, e.g., Liqueied Natural Gas, CHEVRON, http://www.chevron.com/deliveringenergy/naturalgas/iquefiednaturalgas/Read MoreBusiness Plan9238 Words   |  37 PagesLecturer Fundamental of Entrepreneurship (ENT 300) Universiti Teknologi MARA, Johor Bahru. 25th February 2013 Madam, SUBMISSION OF BUSINESS PLAN PROPOSAL (ENT 300) Referring to the subject stated above, we submitted this proposal of our project paper for our ENT 300 subject.This business plan is focusing on doing education service. The name of the service itself explains the tuition service that we offer. 2. 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Mary Rowlandson And Franklin s Views On Western Society...

When the colonists arrived to the new world, they were blind to the problems before them. They were in a time filled with thematic tribulations and conquest. They came across a group of people they never knew or seen before; they called them â€Å"Savages† or â€Å"Natives.† Various encounters with the Native Americans were documented with both negative and positive connotation. During this period of trial and error, time with the Natives seemed often terroristic and peaceful. In various colonial texts several authors have documented their experiences with the Native Americans, and gave their personal analysis of the Natives behavior, customs, and beliefs. Mary Rowlandson, for example, experienced terror from the Natives; she gave a chilling look†¦show more content†¦In addition, association with the Natives was just another obstacle the colonists had to face. Rowlandson’s publication gives a time stamp on how difficult relations with the Native American s were from a colonial perspective. Time period was so important in Rowlandson’s case because her story this gave first insight to issues of the colonial perspective of the Natives. Before Rowlandson, there was no actual documentation of a front row seat to the world of the Native Americans. For example, during Rowlandson’s fourth remove she witnessed the death of a pregnant mother and the child (264). Imagine hearing this for the first time as a colonist; immediately an automatic biased opinion occurs. In Rowlandson’s case, there was more corruption and â€Å"devilish† behavior that clouded the good. Whereas in Franklin’s distribution of his seventeen-eighty-four satirical document Remarks Concerning the Savages of North America; published eight years after America’s independence. It would be assumed that during Franklin’s time the colonists would have some kind of system in order to deal with the Natives. Instead more mischief continues and conflict between the Natives and colonists increase. The establishment of a biased opinion still sits in the hearts of the colonists, however on Franklin’s account there is a change. For instance, Franklin describes the culture of the Natives as â€Å"honorable,† something totally different as

Dolores Krieger Nuring Theory Free Essays

Dolores Krieger Therapeutic Touch Takoya Walker College of Coastal Georgia Biography Dolores Krieger, PhD, RN is a Professor Emerita of Nursing Science, New York University, and co-creator of Therapeutic Touch. She is a recognized holistic nursing theorist and pioneering researcher on Therapeutic Touch and the dynamics of healing. At NYU, her course Frontiers of Nursing has been taught since the early 1970’s. We will write a custom essay sample on Dolores Krieger Nuring Theory or any similar topic only for you Order Now One of the first nursing theorists to recognize holistic nursing as a viable nursing science, she was an early proponent and initiator of the term, â€Å"The Renaissance Nurse. A member of Sigma Theta Tau, Dr. Krieger created five graduate programs in nursing science during her tenure at New York University. Internationally known, she has traveled extensively around the world presenting her theories, papers, presentations and seminars. With more than 400 professional papers and journal articles to her credit, she has been widely sought after as a radio and television personality. Dr Krieger’s work in Therapeutic Touch has been credited with being the first healing method taught within a university system and the most researched form of hand-on healing to date. Therapeutic Touch is a nursing intervention and considered â€Å"an extension of professional skills. † Numerous doctoral dissertations and graduate studies have originated on Therapeutic Touch. With physicians, nurses and many other healthcare professionals practicing and researching Therapeutic Touch, it has become a widely accepted nursing intervention within our medical institutions. Therapeutic Touch is taught in hundreds of medical centers and universities, and is practiced in over 100 countries worldwide. At last count, Therapeutic Touch had been taught to well over 200,000 healthcare professionals. Besides continuing to write and teach Therapeutic Touch, Dr Krieger is involved in Deep Ecology and lives in a wildlife sanctuary she has created in Montana. (Krieger 2010)  Ã‚  Ã‚  Ã‚  Ã‚   Significant Accomplishments Dr. Krieger is well known for her Therapeutic Touch theory, which was developed in the early 1970s by Dolores Krieger RN, a professor of nursing. Krieger and co-founder and Dora Kunz stated that the human body is kept alive and vital by a force called prana (a Sanskrit term meaning vital force) and that this energy flows around and through the body and is channeled by chakras, a series of non-physical energy centers in the body. Whereas the original protocol was based on actual physical touch (Krieger, 1975), subsequent research claimed that similar results could be obtained without touching the patient (Quinn, 1982). Current practice is based on the assumption that the physical body is surrounded by an energy field that trained practitioners can detect, assess, and manipulate, and that imbalances in this energy field result in illness or pain, which TT can treat (Krieger ;amp; Kunz, 1989). Any variances or discrepancy can be felt with the hands, without using physical contact and are normally described as a sensation of tingling, pressure, pulling, temperature changes, and energy spikes. Using the Technique A TT session begins with a centering exercise by the practitioner. This step is similar to a brief period of meditation or prayer, it is quieting the mind by focusing the attention, the Therapeutic Touch Practitioner (TTP) focuses within self and prepare to heal. Assessment is the next phase, in this phase the TTP tries to locate any imbalances in the patient’s Human Energy Field (HEF). The last phase utilizes several techniques one is called unruffling, the TTP uses circular sweeping motions aiming to â€Å"decongest† accumulated energy and either redistribute it to areas of lower energy, or rid the HEF of the excess energy by sweeping it down the body and off at the feet, shaking the excess off their hands (a motion similar to shaking water off the fingers) at the foot of the bed or table. (Begley S, 1999) The TTP can also perform Directing just to name a few. Directing is transferring energy between the nurse and client, or from one area of the client‘s body to another. The last phase is reassessing the field. In this phase an assessment is made again to determine if ones desired goals were meet. The theory behind the technique Therapeutic Touch relies on four basic assumptions as working hypotheses 1) Humans are open, complex and pandimensional energy systems (Rogers); 2) In a state of health, life energy flows freely through the organism in a balanced, symmetrical manner (Kunz); 3) Human beings are capable of both transformation and transcendence (Krieger); and 4) Healing is an intrinsic movement toward order that occurs in living organisms and can be facilitated by practitioners. Life energy follows the intent to heal (Kunz). Application to Modern Nursing The modern nurse can implement TT has a relaxation method for their patient, which can help rid their bodies of anxiety that so often comes as a result of illness. It also would be would be very beneficial in hospice work since it promotes relaxation, reduces anxiety, and often alters a person’s perception of pain. Therapeutic Touch can also significantly improve or eradicate the perception of pain. Literary Review Dr. Krieger’s is the author of 12 books which she published throughout her career: Foundations for Holistic Health Nursing Practices: The Renaissance Nurse; The Therapeutic Touch: How to Use Your Hands to Help or Heal; Accepting Your Power to Heal: The Personal Practice of Therapeutic Touch; The Therapeutic Touch Inner Workbook; Therapeutic Touch as Transpersonal Healing; The Spiritual Dimensions of Therapeutic Touch; Therapeutic Touch: A Book of Readings; and Living the Therapeutic Touch: Healing as a Lifestyle which is her most popular book and have been translated into several languages. Conclusion The Therapeutic Touch theory is another way to offer ones patient a contemporary modality couple with traditional medicine or in the absence of it. This theory is a guide that enables the nurse to become one with his or her patient and become the instrument of healing. Therapeutic Touch teaches damaged energy field reflects its ailments in the physical body as â€Å"dis-ease,† not disease normally referred to in the medical terms, but instead it’s just a state of imbalance that alters the natural functioning of the individual. Generally, this results in the weakening of the body, a slowing down of the healing process, and an across the board decline in faculties. TT states we as Therapeutic touch practitioners can then remove the irregularities of the energy field which causes dis-ease, both as a preventative mechanism and as a treatment for manifested illness thereby centering the energies of that person. Summary I must admit I’m not a full believer of this theory. I do agree that humans carry with them an energy field and I also believe in the biblical laying on of hands, however in the bible it was the Holy Spirit that healed. Therapeutic touch, in my belief, places us in the rule of the shaman so to speak or Holy Spirit which allows us to move and even heal aliments that sometimes neither the Therapeutic touch practioner nor the client knew they had, which is hard for me to believe. Despite unbelief, my colleagues and I tried to feel this energy that so many have testified to, however I was unable to feel anything no tingling, no pressure, no heat, absolutely nothing. Reference 1. Begley S. The Energetic Language of Therapeutic Touch Cover Story Massage Magazine, Jan/Feb 1999 2. Rogers D. P. Application of Nonpharmacologic Methods of Managing Chronic Pain. Holistic Nursing Practice, 6(1) 32-40, 1991. 3. Krieger D. Therapeutic Touch: The imprimatur of nursing. American Journal of Nursing 75:784 ­787, 1975. 4. Quinn J. An investigation of the effects of therapeutic touch done without physical contact on state anxiety of hospitalized cardiovascular patients [dissertation]. New York: New York University, 1982. 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Procurement Evaluation Report Welsh Immigrant in Australia

Question: Describe about the Procurement Evaluation Report for Welsh Immigrant in Australia. Answer: Introduction David Jones was established in 1838 by David Jones, who was a Welsh immigrant in Australia, and is the most established persistently working retail chain on the planet and yet with its original name given by its founder. It at present has 39 stores situated in most Australian territories and states. David Jones' primary rival is the bigger, mid-to-up market retail chain Myer in Australia. For most of the organization procurement process is considered as a key functionality in any organization that helps the organization (like David jones) to buy, speed up, oversee logistics, control material appropriation, repurpose, recycle, and additionally exchange or management of wastage (Kayis, Erhun Plambeck 2013, p.42). The following report discusses the procurement strategy of David Jones and the issues that affects the procurement process of the concerned organization. In addition to that, this report also contributes to the impact of the identified issue and recommendations that are important improve the productivity of the procurement process. Procurement strategy of David Jones Procurement departments of every organization must go up against challenging projects or business plans keeping in mind the end goal to overthrow inadequacies in different areas of the business of David Jones (Chong, Staropoli Yvrande-Billon 2014, p.122). Streamlining supply chain structures and procedures, interfacing from the clients' requests through every level of the supply chain network and finding trustworthy suppliers with lowest cost in other nations are helpful in decreasing consistent losses on resources and on income from the business. There are some factors that have added value to the supply chain as well as to the procurement process. Initially, forecasting of the demands and requesting the supplies to cover these demands of the stores are left to every individual store at different locations. As the retail industry is ever changing and volatile, therefore it is important for David Jones to use an appropriate procurement strategy in order to have competitive advantage in the Australian market. Mangers of David Jones have begun to view operations and purchasing capacities as more connected parts of the supply chain network, being able to contribute deliberately to the organizations growth (Kayis, Erhun Plambeck 2013, p.51). Today the possible administrators have started giving more consideration regarding the procurement strategies of David Jones. It is contended one of the most important objectives of the procurement process is to bolster the delivery and operations exercises with a nonstop stream of materials and services to the stores of David Jones, the acquiring and operational methodologies must be predictable with the goal that they bolster the corporate level strategies of the company (Zhang Wei 2015, p.533). The procurement strategies of David Jones can be seen as the example of choices identified with securing the required products and services to bolster the operational business activities that are predictable with the competitive strategies of the concerned organization (O'Mahoney, Heusinkveld Wright 2013, p.215). Depending on the operational and competitive strategies of David Jones , the procurement strategy of the helps the organization in poetizing the business operations. With the rapid development in the technology David Jones also improved its procurement strategies by using the e procurement strategy. Actualizing e-procurement is considered of strategic significance, instead of strategic importance. It ought to be viewed as an incorporated part of an organizations general e-business procedure due to its huge expenditure and potential of saving investment in the operations. Many organizations spend as much as 30% of their total revenue for the indirect procurement of the products for its stores (Chong, Staropoli Yvrande-Billon 2014, p.126). In case of the retail business the competitive strategy is developed considering either price leadership or differentiation. This asks retailers to pursue the price related activities or merchandize focused activities separately. Benefits from the e procurement at David Jones It decreases the amount of rouge investment in SCM: By 'rouge spending", it implies those spendings which are done outside of procurement contracts. According to the different managers and supervisors of the David Jones, that there are many individuals, especially when they weren't related with a central group for the procurement, were really spending the cash outside of agreements (Zhang Wei 2015, p.545). This issue is mitigated by implementing the e procurement process. Better analysis of the suppliers, spending and contract prices: The use of e-procurement encouraged the accumulation and examination of spending information for the procurement of the goods and services for the stores in different areas of Australia. This can guarantee better following of procurement spending (Kayis, Erhun Plambeck 2013, p.52). In this manner, David Jones can combine spending and influence such collected buy volume to show signs of improvement arrangement from the different suppliers. This can empower the organization to have more powerful and efficient contracts. Hence, the primary concern of the organization can be enhanced by separating many overheads out of its acquired products and enterprises through e-obtainment Logistics optimization to reduce the cost for transportation: After actualizing e-procurement process, the organization could depend upon a system that piped everything through to its distribution center. Furthermore, Due to use of e-procurement strategy, a layer of middlemans in the in the supply chain has been taken out. Consequently its dissemination channel could get to be more extensive. This appears to make challenges for the organization to facilitate its procurement activities. However, the aggregation of logistics can be made according to the terms and conditions of the purchase order provided by David jones (Chong, Staropoli Yvrande-Billon 2014, p.136). This order can be sent electronically to the suppliers. In spite of the fact that the logistic careers for the organization would remain same for delivery and transport of the products in different regions of Australia, but the organization could simply and efficiently optimize it to increase the revenue from the business. Figure 1: Procurement cycle of DavidJones (Source: O'Mahoney, Heusinkveld Wright 2013, p.218) Another advantage the organization has due to the use of e- procurement is to bring down the costs of products acquired by removing some of its middleman and distributors of the product. E-procurement gives open doors for the organization to go straight to the manufacturer of the product (Kayis, Erhun Plambeck 2013, p.46). At present, David and Jones reached to a large portion of the manufacturers so that it can reduce the procurement as well as operational cost for the products. This helps the retail chain to provide products at lower value than any other competitor in the market. Identified issues in the Procurement Process There are mainly three issues related to the procurement process of David jones. These are standardization issues, end user resistance and difficulties in integration of the e- procurement process with other business operations and applications. Unavailability of the funds Access to the financial funds for the procurement is considered as the most predominant bottleneck in case of David Jones (Chong, Staropoli Yvrande-Billon 2014, p.129). Burrowing further to recognize the main drivers uncovered that transparency in the budgeting, planning and financing procedures and communication acts as the obstacle in the way of accessing the funds. Internal issues In some situations bottlenecks result from staff deficiencies, restricted access to an assigned signatory, or absence of clarity around who is approved to give approval to make an order for the organization. In different cases, marking an archive might be a low need for a bustling clergyman (O'Mahoney, Heusinkveld Wright 2013, p.221). This kind of bottleneck can happen at different hierarchical levels and at different strides in the procurement procedure. Such circumstances can bring about deferrals all together handling and a general failure to advance a demand in the procurement process procedure. This leads to the delay in building-up the order, further postponing order processing or execution from the supplier side. In these circumstances, unless there is some intervention, the needs of the staff, division, or overseer will direct how rapidly the bottleneck is going to be addressed. This more often than not come about because of poor coordination in the obtainment convention channel of correspondence and ought to be tended to expeditiously (Zhang Wei 2015, p.533). Customary budgetary redesign influences the monetary status of all connections in your production network including any progressions made to the financial plan. This will guarantee that issue gets redressed. Repetitive issues with acquirement process leads to the situations that genuinely influence the organizations performance in the market. These incorporate loss of revenue, a terrible notoriety and negative attention. Poor Procurement process management The conspicuous consequence of poor obtainment practices is loss of revenue (Kayis, Erhun Plambeck 2013, p.50). Having poor acquirement systems implies you make repetitive buys, pay a lot for transportation, experience the ill effects of an absence of value control or create issues with contract scope. Business organizations like David Jones, today are nearly observing their procurement divisions as they have understood their significance and the requirement for constant improvement in this divisions (Chong, Staropoli Yvrande-Billon 2014, p.132). Thus, procurement has increased more noteworthy essentialness as a vital supporter to business objectives and a supporting function to different divisions of the organization. This helps the organization to achieve the business as well as strategic goals. Procurement analysis also impact the procurement cycle from outside of the organization (i.e. David Jones). As an example delay in the delivery of the products due to the delay in the shipping activities that are outside of the procurement procedure, yet that are required for the procedure to be finished and the products to be conveyed at the stores (O'Mahoney, Heusinkveld Wright 2013, p.228). Illustrations incorporate keeping money exchanges and port leeway. This kind of bottleneck can posture one of a kind difficulties in light of the fact that the bottlenecks are created by the procedures of an organization outer to the procurement department of the David Jones. Multiple sources of supplier information: in case if the data about the suppliers and contracts is being kept up in various departments, workplaces, or offices, therefore it asks for extra and redundant effort for collecting all the data related to the sources of the information. In the meantime, this is without a doubt making errors that regularly cause issues for the procurement cycle. Impact of the issues on the procurement lifecycle A procurement cycle starts with the planning of the supply of products that are required at the stores and closes with the conveyance to a receiving point and the acknowledgment of the products at the warehouses. The cycle incorporates three interlinked stages: (1) planning for the supply (incorporates planning and financing), (2) purchasing activities, and (3) contract execution. Short term issues in the procurement process of David Jones can prompt to long term issues on the off chance that they are not addressed on time. Transient issues are things like disarray, repetitive spending and distortion of agreements and needs of the stores of David Jones (Zhang Wei 2015, p.540).All these results into non-procurement of the products that are requested by the different stores as per their needs in Australia. At the domestic level, changes in government and business policies can see administrative change and changes in business bolster bundles and representation (Kayis, Erhun Plambeck 2013, p.49). These effects upon how organizations structure supply chains, how they conform to business, duty, security, morals and quality control directions, and how they grow in the market respect to its contenders. Globally, tension between in the relations with supplier countries can enormously influence dynamics of trade by affecting the supply chain of the products required for the stores in Australia, while new relation with a nation to the free market can make new open opportunities as well as difficulties (Chong, Staropoli Yvrande-Billon 2014, p.127). Changes in government or policies in outside nations, districts and regions make consistence, economic and provider administration challenges for David and Jones, also disturbance in supply chain network affects the performance of David Jones in the Australian market. Other than missing a great opportunity for significant savings on the investment funds from better provider understandings, a sub-ideal Strategic Procurement handle squanders HR all through the association, from the Procurement group to Accounts Payable to working divisions. Time spent keeping up excess information, running sourcing occasions the most difficult way possible, noting provider request, and pursuing a wide range of data can indicate a great deal of FTEs (O'Mahoney, Heusinkveld Wright 2013, p.212). The cost of this squandered asset specifically decreases profitability of the organization by decreasing the business in the market. Recommended strategic plan to improve the procurement process The following are the activities in included in the strategic plan that can be used to improve the procurement process of DavidJones. This will help in having value for investment and continuous improvement of the procurement cycle. This will help DavidJones to address the issues identified in the procurement cycle of the concerned organization. Use of innovative procurement mechanism for getting the products: pooled procurement technique can be used to enhance speed of moderate and bulky procurement cycles, lowering down the cost for the products can be secured with these strategies. For another situation, an expedited organization together brought about an understanding that gives the advantages of pooled procurement of the products. Use of technology in streamlining the processes of Procurement: As the technology is changing and shaping the business process of the organization to increase the efficiency and productivity of the processes. Therefore, in case of procurement process, the use of the technology can add value for the investment done in Information technology. The utilization of information technology in procurement procedures will change the way work is played out, the number and aptitudes of contracting faculty, and the acquirement organizations structure. Procurement process assumes a noteworthy part in retail organizations (like David Jones), which can altogether impact an organization's prosperity. Competitive advantage is achieved by firms that combine their internal core competencies and abilities with those of their suppliers, customers and other external resources appropriately The sourcing strategy of a firm is generally characterized by choice of appropriate set of suppliers As a center capacity it seems to be, in any case, subjected to the volatile changes in the market. Its everyday presence is particularly characterized by developing procurement volumes because of more noteworthy centralization of business on center capabilities, globalization of obtainment markets, developing business sector progression and the ever shorter product lifecycle from the manufacturers. If utilized properly, it can offer: smoother and quicker process flow, productive circulation of data, decentralization of errands and choices, expanded transparency and better control. Furthermore, data innovation helps not just to bolster inward procedures but also to have control over the procurement activities at the suppliers end. Developing better relation and communication with the suppliers: As the suppliers is the most important factor in the procurement of the products for David Jones. With a better communication channel with the suppliers it will be easier to track the delivery or shipment of the products at the receiving point or ware houses of David Jones. Great relationships with different suppliers will help the organization to get more favorable terms and partners who have a better understanding about the business of DavidJones. Establishment of the proper level of control to minimize risk in procurement: The risks and issues related to it can impact the whole process very badly that will lead to the adverse impacts on the business of DavidJones. Procedures and policies related to the procurement process of DavidJones ought to maintain a proper structure or sequence, and it is vital to audit them regularly (if not done on a regular basis) and make them up to date with the process of procurement cycle in the organization. Keeping them practical and easily understandable will guarantee consistency with the other business operations of DavidJones. It is absolutely conceivable to go too far in setting up approaches and techniques in order to manage and control the different activities of Procurement process cycle. In addition to that, the procurement department of the DavidJones should make a risk mitigation plan or a contingency plan in order to manage the demand of the products in the markets in any adverse si tuation. A business organization trying to be more responsible for social needs then to reflect this objective can be done through its procurement strategies, practices and methodology. Connecting procurement and organizational goals will prompt to arrangement and shared comprehension of what constitutes success for the business organization, and for particular procurement plan. Development of central directory for the information: As discussed about before in the other sections, this will enhance the quality and availability of suppliers data for the procurement department of DavidJones. In any case, it will diminish the level of extra effort required by the employees of the organization. It will likewise give better data to use in your money related frameworks, and additionally investigation and reporting frameworks. Since most of the issues related to procurement of the products for the store can be credited to human errors (intentional or unintentional) or mistakes, these issues can be settled decently and effortlessly. It will ensure that the procurement framework considers these errors and depends on common comprehension. The more safeguards in place or are set up, the less of an impact these sorts of errors will have on organizations procurement process. Conclusion In this report the different aspects of the procurement process of DavidJones is discussed. There are several issues that affect the productivity of the procurement cycle of the concerned organization. In addition to that, the organization should take steps for risk assessment related to the procurement process. Risk assessment comprises the analysis and evaluation of identified risks. Analysis involves assessment against likelihood and impact. This is where an understanding of risk is developed, and circumstances that contribute towards the risk are considered. Risk assessment also includes the identification and evaluation of the effectiveness of existing controls. Risk analysis may be qualitative, semi-quantitative, quantitative or a combination thereof, depending on the nature of the risks and the circumstances. These circumstances will include complexity of the risk, cost, time and the availability of reliable data. Using this data DavidJones can improve the efficiency of the procurement process. This in turn helps the organization to achieve competitive advantage against the competitors in the different markets of Australia. References Atyi, R.E.A., Assembe-Mvondo, S., Lescuyer, G. Cerutti, P., 2013. Impacts of international timber procurement policies on Central Africa's forestry sector: The case of Cameroon.Forest policy and economics,32, pp.40-48. Baroto, M.B., Abdullah, M.M.B. Wan, H.L., 2012. Hybrid strategy: A new strategy for competitive advantage.International Journal of Business and Management,7(20), p.120. Buniamin, S., Ahmad, N., Rauf, F.H.A., Johari, N.H. Rashid, A.A., 2016. Green Government Procurement Practices (GGP) in Malaysian Public Enterprises.Procedia Economics and Finance,35, pp.27-34. Chong, E., Staropoli, C. Yvrande-Billon, A., 2014. Auction versus negotiation in public procurement: Looking for empirical evidence.The Manufacturing Markets, Legal, Political and Economic Dynamics, pp.120-142. Correia, F., Howard, M., Hawkins, B., Pye, A. Lamming, R., 2013. Low carbon procurement: An emerging agenda.Journal of Purchasing and Supply Management,19(1), pp.58-64. Hashim, N., Said, I. Idris, N.H., 2013. Exploring e-procurement value for construction companies in Malaysia.Procedia Technology,9, pp.836-845 Heldman, K., 2013.PMP: project management professional exam study guide. John Wiley Sons. Ilhan, N. Rahim, M.M., 2013, December. Understanding e-procurement systems benefits: a theoretical model with initial findings from an Australian local council. InProceedings of the 24th Australasian Conference on Information Systems (ACIS)(pp. 4-6). Kayis, E., Erhun, F. Plambeck, E.L., 2013. Delegation vs. control of component procurement under asymmetric cost information and simple contracts.Manufacturing Service Operations Management,15(1), pp.45-56. Lee, C.Y., Li, X. Xie, Y., 2013. Procurement risk management using capacitated option contracts with fixed ordering costs.IIE transactions,45(8), pp.845-864. Leuprecht, C. Sokolsky, J.J., 2015. Defense Policy Walmart Style Canadian Lessons in not-so-grand Grand Strategy.Armed Forces Society,41(3), pp.541-562 Matopoulos, A., Kovcs, G. Hayes, O., 2014. Local Resources and Procurement Practices in Humanitarian Supply Chains: An Empirical Examination of Large?Scale House Reconstruction Projects.Decision Sciences,45(4), pp.621-646. Morozov, V.V. Liubyma, I.O., 2016. The integration models of procurement management of hybrid projects in development of project-oriented enterprises.Bulletin of NTU" KhPI". Series: Strategic Management, Portfolio, Program and Project Management,6(2 (1174)), pp.22-25. Olanrewaju, A., Anavhe, P.J., Aziz, A.R.A., Chen, C.H. Han, W.S., 2016. Determinants of procurement strategy for construction works: quantity surveyors perspectives. InMATEC Web of Conferences(Vol. 66, p. 00093). EDP Sciences. O'Mahoney, J., Heusinkveld, S. Wright, C., 2013. Commodifying the commodifiers: the impact of procurement on management knowledge.Journal of Management Studies,50(2), pp.204-235. Patel, T., Rathod, H., Sharma, N.D. ME, I.Y., 2016. Analysis of parameters affecting material procurement in construction industry. Smith, J., Andersson, G., Gourlay, R., Karner, S., Mikkelsen, B.E., Sonnino, R. Barling, D., 2016. Balancing competing policy demands: the case of sustainable public sector food procurement.Journal of Cleaner Production,112, pp.249-256. Uyarra, E., Edler, J., Gee, S., Georghiou, L. Yeow, J., 2013. UK public procurement of innovation: the UK case.Public Procurement, Innovation and Policy: International Perspectives. London: Springer-Verlag, pp.233-258 Watermeyer, R.B., 2012. A framework for developing construction procurement strategy.Proceedings of the Institution of Civil Engineers-Management, Procurement and Law,165(4), pp.223-237 Zhang, L. Wei, Y.D., 2015. Foreign Hypermarket Retailers in China: Spatial Penetration, Local Embeddedness, and Structural Paradox.Geographical Review,105(4), pp.528-550

The audience first encounters the character of Lady Macbeth in act 1 Essay Example For Students

The audience first encounters the character of Lady Macbeth in act 1 Essay The audience first encounters the character of Lady Macbeth in act1, scene 5, while she is reading the letter sent to her by her husband, in the letter Macbeth describes the meeting with of the three witches, and them predicting the fact that he is going to be Thane of Cawdor, we can tell from the letter the closeness of relationship, Lady Macbeth and her husband have as he addresses Lady Macbeth as; my dearest partner of greatness, that thou mightest not lose the dues of rejoicing. From then on in the play, she shows herself to be ambitious, and mentally strong. As soon as she reads the letter, she seems to decide that Macbeth will be the next Scottish King, and fulfil the witches prophecy, no matter the method. This proves that Lady Macbeth is the driving force behind Duncans murder. She realises that she must influence Macbeth against his better nature. It seems as though Lady Macbeth, can see her husbands weak points, and can change him, to be whatever she wants him to be. We will write a custom essay on The audience first encounters the character of Lady Macbeth in act 1 specifically for you for only $16.38 $13.9/page Order now Lady Macbeth makes an impression on Macbeth that is not all good, because even though Macbeth can be ambitious, he is not ruthless enough. We can tell how determined Lady Macbeth is, by the way in which she says; And chastise with the valour of my tongue All that impedes thee from the golden round It is as though she is going to persuade Macbeth with her words, and uses her words as a charm. She is startled by this news, and so calls on the evil spirits to change her and lose her femininity. Come you spirits that tend on mortal thoughts, unsex me here, She is calling on the spirits, to give her murderous thoughts, and make herself have no sympathy for humanity at all, and make her have no human feelings, and wants to lose her femininity. Lady Macbeth is trying to rid her conscience, and empty her mind of remorse and pleads to be filled with direst cruelty. She needs to have power to help her through this time, it seems as though she probably would not be able to cope with the fact that she is trying to get her husband to commit a murder. When calling on the spirits she speaks her thoughts aloud, to the audience, this is known as a soliloquy, an example of this is at the start of her speech, beckoning the evil spirits to come forth she says; That croaks the fatal entrance of Duncan Under my battlements Macbeth, then arrives home, when he does so, we find out how close Lady Macbeth and Macbeth actually are, she seems to be able to read him like an open book. She is already starting to try and change Macbeth by the way that she says; To beguile the time, Look like the time; bear welcome in your eye, Your hand, your tongue; look like the innocent Flower, but be the serpent undert Lady Macbeth, is trying to make her husband hide her feelings, she thinks that people can read him like a book, if they can do that, then it is likely that they will find out if Macbeth has killed Duncan, and she does not want that to happen. This also shows how in control Lady Macbeth You shall put this nights great business into my dispatch, Macbeth seems to have absolute confidence in her ability to plan the murder. Her awareness of his character is shown, in this paragraph. It also shows how deceiving and devious she can be. She is going to take control of the whole situation, and make sure that Macbeth carries out his deeds, but Macbeth seems undecided, he seems to hesitate, at the thought of killing the king he sharply explains We will speak further. But Lady Macbeth does not hesitated at all, she seem to be anxious to be the Queen, and states how To alter favour ever is to fear, Leave the rest to me, Even though the male usually takes the stronger approach to everything, in this relationship we can tell that Lady Macbeth is definitely the dominating person, and tells Macbeth exactly what to do, when he hesitates she tells him that he is weaker if he doesnt proceed with her plans. When King Duncan arrives at Macbeths home, Lady Macbeth has already thought up a plan, to get rid of him. Duncan seems to feel very at home in the Macbeth household at says This castle hath a pleasant seat; the air Nimbly and sweetly recommends itself Unto our gentle senses. Which is quite ironic, because he is just about to get killed in a home, in which he feels so comfortable in. Another ironic part to this play, is when Banquo implies how The temple-haunting martlet, does approve, By his lovd mansionary, that the heavens breath Smells wooingly here. Shakespeare shows us here how ironic this play actually is, and also brings imagery into play. Lady Macbeth treats Duncan as if she is the perfect hostess, and hides all of her feelings, much better than Macbeth; King Duncan brings into play the dramatic irony, throughout the play, when he calls Lady Macbeth Our honourd hostess. Which shows how good, an actress Lady Macbeth can be, if she can cover up the fact that she is going to kill King Duncan, then she is surely able to cover up the fact that she has killed him, later on in the play. It is also quite ironic because she could be doing exactly as she had said in this scene; Look like th innocent flower, but be the sepent undert. Soon Macbeth starts to feel the guilt that Lady Macbeth has rid of, from herself. We know this, because Macbeth feels that he cannot go through with the murder and says: We will proceed no further in this business, he seems to be overwhelmed with the fact that he was going to kill the king, and afraid of the consequences. Lady Macbeth who is very sly urges him to continue with the murder. .u27601f803c0be1a98db7a07f3a30f1d4 , .u27601f803c0be1a98db7a07f3a30f1d4 .postImageUrl , .u27601f803c0be1a98db7a07f3a30f1d4 .centered-text-area { min-height: 80px; position: relative; } .u27601f803c0be1a98db7a07f3a30f1d4 , .u27601f803c0be1a98db7a07f3a30f1d4:hover , .u27601f803c0be1a98db7a07f3a30f1d4:visited , .u27601f803c0be1a98db7a07f3a30f1d4:active { border:0!important; } .u27601f803c0be1a98db7a07f3a30f1d4 .clearfix:after { content: ""; display: table; clear: both; } .u27601f803c0be1a98db7a07f3a30f1d4 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u27601f803c0be1a98db7a07f3a30f1d4:active , .u27601f803c0be1a98db7a07f3a30f1d4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u27601f803c0be1a98db7a07f3a30f1d4 .centered-text-area { width: 100%; position: relative ; } .u27601f803c0be1a98db7a07f3a30f1d4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u27601f803c0be1a98db7a07f3a30f1d4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u27601f803c0be1a98db7a07f3a30f1d4 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u27601f803c0be1a98db7a07f3a30f1d4:hover .ctaButton { background-color: #34495E!important; } .u27601f803c0be1a98db7a07f3a30f1d4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u27601f803c0be1a98db7a07f3a30f1d4 .u27601f803c0be1a98db7a07f3a30f1d4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u27601f803c0be1a98db7a07f3a30f1d4:after { content: ""; display: block; clear: both; } READ: Macbeth Character Analysis EssayThe words that Lady Macbeth gives him are very persuasive. She accuses him of being a coward and makes him think he does not love her; Wouldst thou have that which thou esteemst the ornament of life, And live like a coward in thine own esteem Lady Macbeth knew her husband very well. She understood his strengths and weaknesses, better than her did, and this is why she realises she will need to persuade him to kill Duncan. You can see how Lady Macbeth exploits his weaknesses, with phrases such as; Art thou a feared To be the same in thine own act and valour As thou art in desire? Her verbal attack, seems to disturb Macbeth, who then defends himself I dare do all that may become a man, he is afraid that she is doubting his manhood, and tries to explain to Lady Macbeth, that he is still a man whether he kills king Duncan or not, she then uses this to her advantage, launching a second attack stating that nothing would make her break a pledge to him, she tries to appeal to his sensitive and sympathetic side, even the performance of a repulsive deed-killing of killing her infant. We know this because in Act 1 à ¢Ã¢â€š ¬Ã¢â‚¬Å"scene 7, line 54 Lady Macbeth explains how: I have given suck, and know How tender tis to love the babe that milks me Lady Macbeth soon gets the reply, which she had been waiting for, which was If we should fail-, this gives us the impression, that Lady Macbeth has one her title, she has won her persuasive battle, and replies to Macbeth We fail, which shows us the confidence in this scheme, she is portraying the fact that it is going to be inevitable that they are to succeed. Again we find out how much of an actress Lady Macbeth is, by the way that she says that she is going to cover up the fact that they have murdered Duncan, by acting broken hearted, she states how: Who dares receive it other, As we shall make our griefs and clamour roar Upon his death As Macbeth wavers, she quickly reveals her plan. Filled with admiration for her spirit he replies Bring forth men children only. Her only sign of pity is her confession that she would have killed Duncan had he not, as he slept, resembled her father. This is the first sign of weakness that we see when she suggests how Had he not resembled my father as he slept, I had donet In act2, scene 2-Lady Macbeth has prepared for the murder and waits for Macbeth. In the beginning of Scene2, she has different moods. That which hath made them drunk hath made me bold She sounds bold and courageous when she says that. The next line she says is What hath quench them hath given me fire, Hark! Peace, a noise form outside startles her. She realises it is a bird shrieking. We then see Lady Macbeths first sign of nerves, as she realises what her consequences could lead to, when Macbeth hears noises, everything seems to be exaggerated, the sound of owls, and crickets seems to distract them, as they feel paranoid that they are being watched and are going to be found out. It was the owl that shrieked, the fatal bellman, which gives the sternst good night she says as she is relieved. Immediately after the murder, Lady Macbeth seems to feel no immediate guilt after the death, no remorse, just satisfaction that her husband is going to become king-that is, if she can keep him from making everyone suspect them. Whilst Macbeth is filled with guilt and horror at his actions, she shows her fortitude and her reason in calming him down, she utters these ironic words: These deeds must not be thought of After these ways, so it will make us mad Even after the horror of the deed, which shakes Macbeths soul, it is her strength, which brings him to his senses. There is then, a second reference to madness coming from Lady Macbeth saying You do unbend your noble strength to think so brainsickly of things This is quite an ironic situation. Later she sees that Macbeth has brought back the daggers. Lady Macbeth takes the daggers and puts them back in Duncans room. She says Infirm of purpose, give me the daggers. She seems to have no fear of the situation but there seems to be some sort of nervousness in her. Macbeths wife returns with blood stains all over hands. She points out that they both have bloodstained hands by saying, My hands are of your colour, but I shame, to wear a heart so white. She makes Macbeth feel that they are both equally to blame for the murder of Duncan. Lady Macbeth is trying to straighten out Macbeth, although he is still quite fearful. She tries to make Macbeth feel reassured and that Macbeth can justify to what he has just done. Lady Macbeth, once again brings irony into play, when she says; A little water, clears us of this deed, its as though she is saying that she believes that if she washes the blood away, then the guilt will wash away along with the memories, and she thinks that she can wash away all of her problems. This is the last that we see of Lady Macbeth until act2-scene3. In this scene Macduff is appalled by Duncans death, Lady Macbeth is told of Duncans death, but says What, in our house? She seems puzzled but not at all shocked. After a while, Macbeth has killed the guards assumed of killing the king. Macbeth, then starts to tell of his feelings for what has happened, to the others. Macbeth seems to be over compensating for the fact that he has nothing to do with this, so he acts as though he feels sympathetic towards King Duncan. He says who could refrain, That had a heart to love, and in that heart Courage to makes love known Lady Macbeth has now fainted, and is taken for treatment. .ue23817183901e5772e2597d1b8a0f83b , .ue23817183901e5772e2597d1b8a0f83b .postImageUrl , .ue23817183901e5772e2597d1b8a0f83b .centered-text-area { min-height: 80px; position: relative; } .ue23817183901e5772e2597d1b8a0f83b , .ue23817183901e5772e2597d1b8a0f83b:hover , .ue23817183901e5772e2597d1b8a0f83b:visited , .ue23817183901e5772e2597d1b8a0f83b:active { border:0!important; } .ue23817183901e5772e2597d1b8a0f83b .clearfix:after { content: ""; display: table; clear: both; } .ue23817183901e5772e2597d1b8a0f83b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue23817183901e5772e2597d1b8a0f83b:active , .ue23817183901e5772e2597d1b8a0f83b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue23817183901e5772e2597d1b8a0f83b .centered-text-area { width: 100%; position: relative ; } .ue23817183901e5772e2597d1b8a0f83b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue23817183901e5772e2597d1b8a0f83b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue23817183901e5772e2597d1b8a0f83b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue23817183901e5772e2597d1b8a0f83b:hover .ctaButton { background-color: #34495E!important; } .ue23817183901e5772e2597d1b8a0f83b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue23817183901e5772e2597d1b8a0f83b .ue23817183901e5772e2597d1b8a0f83b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue23817183901e5772e2597d1b8a0f83b:after { content: ""; display: block; clear: both; } READ: Romeo and Juliet Who Is Responsible For Their Deaths? EssayShe fainted to distract the attention away from Macbeth, so that people are more likely to notice her, rather than Macbeth, and also this shows how much of a good actress she is. Then in Act 3, scene 2- Lady Macbeth deals with Macbeths mood of depression. Macbeth believes that they have only Scorched the snake, Not killed it . He cannot stop thinking about the murder, but Lady Macbeth urges him, to put his past behind him, she does not know that Macbeth has a plot to kill banquo. This shows us how their relationship is deteriorating, they started off in the beginning where, they would tell each other everything and the relationship was loving and caring. But now Macbeth is keeping secrets from Lady Macbeth, it is as though they no longer have trust in one another. This is where we first start to see their relationship start to crumble. Banquo has now been murdered, because Macbeth suspects him of foul play, and they are having a formal banquet, Lady Macbeth and her husband are both concerned about making this banquet as impressive as possible. During the banquet, Macbeth is told of the death of Banquo. This banquet is plays an important part in the novel, it shows us that it is important for people to know their place, so that disorder can be avoided, but the chaos that follows is symbolic of the disorder of Macbeths rein. Macbeth is now fearing what is going to happen if anyone finds out about the death of Banquo, he seems to be in shock, and without Lady Macbeth he cannot seem to think straight, or stop himself from worrying about matters, which shows how much of an impact Lady Macbeth had on him, and how she supported him so much. Macbeth also hears of Fleances escape, and is more paranoid, Macbeth turns his attention to the banquet. Lady Macbeth tells her husband My royal lord, you do not give the cheer. She is telling Macbeth to please his people as a good host should. While Macbeth is talking, he sees Banquos ghost in his seat. His reaction startles his guests so; Lady Macbeth once again makes excuses for her husband. Sit, worthy friends, my lord is often thus, and hath been from his youth are words that Lady Macbeth explains Macbeths actions. The ghost reappears again and Macbeths outburst causes his guests to wonder. Lady Macbeth then urges the guests to leave. She fears Macbeth will say too much. Lady Macbeth then tells everyone A kind good night to all. After the banquet, Lady Macbeth is very quiet, she seems tired, and drained, Macbeth says to his wife I am in blood Steppd in so far, that, should I wade no more, Returning were as tedious as go oer. Macbeth is admitting that he has had Banquo killed, and he has killed Duncan, and he is saying that there is no turning back. This is the last time that we see Lady Macbeth in control of herself or of events, she seems worn out, and instead of chastising Macbeth, she only comments that he lacks sleep, she says You lack the season of all natures, sleep. This scene is like a turning point in the play, it is the last time we also see that Macbeths conscience is troubling him. We havent seen Lady Macbeth since Act3 and it is now act5, and her mask is revealed, when she sleep walks, she reveals her anxiety and guilt. She reveals her hidden secrets to the gentlewoman, and she then called a doctor to find out why she was having these extraordinary sleep walking dreams. Lady Macbeth speaks, of references concerning Duncan. Lady Macbeth re-inacts the murder scene, shes still loyal to Macbeth, and only in the banquet did she tell him off. She refers to her hand and says Out damned spot, out I say! . She seems haunted by the guilt. The doctor tells the gentlewoman that she needs divine help, rather than a doctor, and to keep a close eye, on Lady Macbeth. Her madness increases, her guilt becoming overpowering. The words, what, will these hands neer be clean? expresses this dreadful guilt. Her ramblings makes the doctor aware of what has happened she says I tell you again, Banquos buried, he cannot come out ons grave When she commits suicide Macbeth hears her cry and states I have almost forgot the taste of fear the time has been, my senses would have coold To hear a night-shriek! This shows us how the roles of Lady Macbeth and her husband have reversed, Macbeth is no longer guilty, where as he was in the first place and Lady Macbeth was the strong one, that supported the relationship, and told Macbeth what to do, but the guilt soon caught up with her and drove her to insanity. Where as it had been Macbeth that had nearly been driven to insanity earlier on in the play, during the time when the death of Banquo occurred. Macbeth, fought through the hard parts of the guilt that were over powering. Throughout the play Lady Macbeth shows a front to all people, she is acting it is all just to cover up the fact of how decieveing and insecure she is. For example when she was playing the Honourd hostess, she was deceiving the public, in order to be deceiving, and also when they had the banquet, Lady Macbeth made a cover for Macbeth, just so that nothing would happen to her lifestyle as being Queen. In the end we are shown that Macbeth is really the stronger person, mentally and physically.

Ancient Greece Health and Medicine Essay Example

Ancient Greece Health and Medicine Essay Example Ancient Greece Health and Medicine Essay Ancient Greece Health and Medicine Essay Essay Topic: Love Medicine Medicine all began in Ancient Greece by one man named Hippocrates (ca. 460-377 B. C. E); he is known as the father of medicine. It all began with the Greeks trying to come up with a logic system that would help them diagnose certain diseases. The logical system was based upon the fact that we had humors, and each person had four humours that were substances inside our bodies. The four substances were: blood, black bile, yellow bile, and phlegm (pronounced mucus, meaning boogers). They believed that if your four substances were balanced then you would remain a healthy person, but if one of your substances became unequal then you would become ill. If you became ill then the doctors believed that you had too much of one substances and that’s what was making you ill, therefore, they would go about trying to remove whatever extra substance you had. Hippocrates also made humours correspond with the seasons: the first season that of blood and air corresponded to spring; the summer was fire, bile and liver; autumn was earth, black bile and spleen, while winter was the season of water, of phlegm (mucus) and of the brain† (history of medicine). As for diseases many of them that surfaced in Ancient Greek many years ago are still here today and actually go by the same name in some cases. Also some of the treatments are in the same idea as we have today, but today we have a lot better technology and understanding of what is going on. Firstly, the Greeks had cholesterol; cholesterol is a combination of two Greek words; â€Å"chole† meaning bile, and â€Å"steros† means solid. Cholesterol was first found as small stones inside of the gallbladder, and their cure was flaxseeds which show effectiveness is lowering high cholesterol. Secondly, the Greeks had diabetes. Diabetes comes from the Greek prefix ‘dia’ meaning apart and the word ‘bainein’ which means to stand, the word together meant a compass or a siphon. The word siphon was a reference to the excessive urination from a person with diabetes. The Greeks with diabetes followed a very healthy diet and lifestyle, but diabetes was a very rare condition back then. Another major disease in ancient Greece was the Plague; Greece had a massive outbreak in the summer of 430. This outbreak left the doctors, patients, and people of the era with a lot of damage and heartache; they would never forget this disease. They really did not have a cure everyone was acceptable to this disease, but knowledge from previous outbreaks and information about the symptoms which helped them understand this outrageous disease. Other iseases that affected the Greeks were acne, migraines, allergies, anemia, leprosy, cholera, and gonorrhea. As for the people who actually treated the ill it was up to the, â€Å"Cult of Asclepius grew in popularity and was a major provider of medical care. This cult developed old theories and introduced several treatments not too dissimilar from modern alternative medicines† (Ancient Greek Medicine). The Ancient Gree ks loved sports therefore most of the cities in Greece had public gymnasiums where citizens could gather to train, exercise, relax, and socialize. Greeks were a firm believer that a healthy body was very important. Men and boys would practices sports daily not only because they enjoyed the sport but because they wanted to stay fit and in shape. Although sport wasn’t only good for getting fit and staying in shape, the Greeks would use it to prepare for war too; regular exercise was important in a society where men were always needed for military service. Armies had to be fit, they had to march long distances, carry all the heavy equipment, and begin the fight with the enemy. Along with all that, the â€Å"athletics was a huge part of their education, many believed that developing the body was equally important as improving the mind for overall health† (M. Barrow). The youth would work out in the wrestling-school, palastra. The palaestra was a popular place for the Greek men of all ages to socialize. The wrestling school was for the serious competitors in the Olympics, and for the ones that were not serious. Men would work out with an athletic trainer who would use a long stick to point out errors in certain positions and other mistakes. The â€Å"trainers would pay close attention to balancing the types of physical exercise and the athletes diet† (M. Barrow). Work cited: Ancient Greek Mythology Diseases, Health, Illness, Infections, Conditions. (n. d. ). Home Remedies and Natural Cures for Common Illnesses. Retrieved October 26, 2011, from home-remedies-for-you. com/facts/greek-medicines. html Ancient Greek medicine. (n. d. ). Schoolshistory. org. uk online lessons GCSE study aids – Teachers resources. Retrieved October 26, 2011, from schoolshistory. org. uk/ancientgreece. htm Barrow, M. (n. d. ). Sports and the Ancient Greece Olympics . Woodlands Junior School, Tonbridge, Kent UK. Retrieved October 26, 2011, from woodlands- junior. kent. sch. uk/Homework/greece/sports. htm History of Medicine. (n. d. ). Benvenuto in pacs. unica. it Facolta di Medicina e Chirurgia dellUniversita di Cagliari. Retrieved October 26, 2011, from http://pacs. unica. it/biblio/lesson1. htm

Microsoft Case Study Example | Topics and Well Written Essays - 2500 words

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International Accounting Case Study Example | Topics and Well Written Essays - 750 words

International Accounting - Case Study Example Therefore, the disposal of the building in 2013 generated a loss of (fair market value – net realizable value of the building) = ($ 2,370,000 – $ 2,100,000) = $ 270,000. This figure is recorded in the cash flow statement under the investment section. Therefore, the loss on disposal of the building does not influence either income or stockholder’s equity of the Yazd Corporation under both the US GAAP and IFRS (Santoro & Munter 2013, p. 35). Concerning the intangible assets, the regulations provided under both the IFRS and the US GAAP are direct regarding the initial measurement. The provisions require a different approach towards the initial measurement of intangible assets acquired either separately or as part of a business combination. Yazd Corporation acquired its intangible assets as part of a business combination. The intangible asset has an indefinite life thus, according to the provisions by the IFRS, should not be amortized but be subjected to impairment tests. The expected future cash flow from the continued use of the intangible assets will not affect the company’s income as at December 2013 since the anticipated cash flows are for periods after December 2013. In addition, under both the IFRS and US GAAP, the treatment of cash flows from the intangible assets is similar. Therefore, this item does not influence both the income and stakeholder’s equity when the company shifts from US GAAP to IFRS system (Santoro & Munter 2013, p. 37-38). Yazd Corporation incurred a research and development cost of $ 200,000 as at December 2013. Under the US GAAP, all the costs related to research and development that a company incurs is treated as expenditure. Whereas, under the accounting regulations set by the IFRS, only the costs related to internal research activities of a company are treated as expenditure when incurred. The costs related to product development activities are capitalized if some criteria, set by the organization, are met. As a

English Legal System Essay Example | Topics and Well Written Essays - 2000 words - 2

English Legal System - Essay Example back which I feel endorses my question answering skills which involves a clear breakdown of the question into all possible components, researching each component separately, and developing a comprehensive answer to the question. From the feedback, it is clear that I have good ability to dissect a question in such a manner that all components of the questions are set out. Secondly, the feedback endorses my research skills in regards to the components of the questions dissected above and my ability to answer each component satisfactorily. Moreover, it endorses my brevity, which inculcates ability to communicate clearly using minimum words possible. Besides that, I learn that my question answering technique and structure meets the legal writing skills expected of me, whereby I bring out the issues clearly, discuss the rules applicable, analyse the application of the rules on the issues raised and ability to make a valid conclusion which is supported by the case laws and authorities generally. Finally, I learn that I have mastered the art of referencing using the OSCOLA format. Referencing forms a key part of academic writing. I believe that I can replicate my academic writing skills into legal writing and drafting. I am conscious that I still need to keep learning to better my skills. However, key developmental issues emerge from the feedback. I need to learn to read through judgements in order to understand why judges ruled the way they did. I understand that rules that emerge from case laws are supported by a particular line of reasoning by the respective judge. Further, I understand that it is important to understand the reasoning of judges as it shows why judges ruled the way they did. To add, it is clear to me that I have to widen the scope of my research and cease relying on only one book. I understand this to mean that I have to answer the question with appreciation of the fact that several viewpoints on a certain issues may exist. Authors may approach an

A Study And Report On Social Work

A Study And Report On Social Work Social work has always been considered as a difficult and complex occupation, with a complicated and perplexing framework. This is due to its different settings accompanying different tasks. An inevitable part of social work is its values and ethics and the questions and debates that surround its structure. Although values can be considered as personal and individualistic, it is also possible for a group with the same beliefs to share the same values, such as social work. It is important to acknowledge that values continually shape our actions and it is of the opinion of Ronnby (1992) â€Å"that someone becomes a social worker because they have the same ethics and values and attach them to the position†. Biestek developed traditional values in the late 50s. (Biestek, 1961). His principles outlined the basics of traditional social work and were constructed of a seven-point scheme. The principles consisted of 1. Individualism.2. Purposeful expression of feelings. 3. Controlled emotional involvement. 4. Acceptance. 5. Non-judgmental attitude 6. User self-determination.7. Confidentiality, Many of Biestek beliefs were very traditional and were criticised for their diversity in their interpretation. Controversies relating to different principles caused many problematic conclusions e.g. individualisation and confidentiality. Individualisation could not be possible in the fast moving modern world, people lose their identity and individualisation is not respected. Confidentiality has its limitations to be enforced e.g. If a user divulges information where someone will be harmed, the social workers duty is to share it as a right to other individuals. It was clear these key issues had to be developed and advanced to help social workers. It was considered that there must be guidance on values and ethics for social workers, as they play a major part in their work Central Council for Education and Training in Social Work was a significant part in the development in education for social workers. It is also acknowledge by (CCETSW, 1998) that it is a necessary part as the title suggest, that social workers must gain an understanding of ethical awareness as part of the professional practice. Skill development gave social workers a range of skills that are needed to ensure that social work is a high quality profession. The CCETSW set out details of a number of competencies that they should be able to cover in their work. It is considered that there are two main ideologies within social work, social justice and personal caring. These were considered to be benefit for social workers as they exercised anti-oppressive practice. They produced a list that social workers had to identify with. This stated that a social worker: . Should be committed to: Respect and value of individuals Promote peoples rights to choice privacy protection and confidentiality, while looking at the rights and demands The right of individuals to make choices Strengths and skill embodied local communities Right of protection for those at risk Social workers should be able to do: Develop awareness of inter-relationship of the process of structural oppression, race, class and gender Understand and counter act the impact of discrimination from poverty, age, disability and sectarianism Demonstrate an awareness of individual and institutional racism Understand gender issues and demonstrate anti-sexism in social work practice Promote policies and practices which are non- discriminatory and anti- oppressive Demonstrating these skills in learning, acknowledge that they had competence in practice. The Central Council for Education in Social Work stated that ‘practice must be founded on, informed by and capable of being judged against a clear value base (CCETSW, 1995). This knowledge base was very important, but it did not give ready-made answers as to how social workers should continue in any particular situation. However it gives lots of insight and clues about situations that social workers may face, it also enabled them to have an appropriate response for any particular predicament. Never the less it is still down to the individual social worker to acquire and expand their knowledge base for practising in social work. The range of skills that can develop from learning will be responsible for an established and high quality in the service that are offered to service users. There are professional ethical standards that are relevant to social workers in practice. These allowed social workers to work at a professional standard and to behave professionally. These standards concern ethical responsibilities to clients, colleagues, social work profession and responsibilities to the broader society. Some of the standards are guidelines for professional conduct, such as the code of ethics for social workers. For social work the code of ethics plays a major role in its training, policy making and its professional literature. These guidelines provide a framework for making sense of the practice in social work. The code of ethics for social workers (BASW 1996) was put in place in 1975 to ensure that social workers had a set of guidelines for professional activities. The primary objective of the Code of Ethics is to make these pragmatic principles clear for the protection of clients and other members of society. Its principal objectives are to ensure that the professional social workers were recognised as a non-bias worker. The code covered two main areas, including principles and practice, The statement of principles covers social workers understanding and identifying of the values and dignity for every human being, irrespective of origin, race, status, sex, sexual orientation, age, disability, or religious belief. Social workers are expected to prevent and eliminate exploitation and discrimination against any person, group, or class on the basis of race, ethnicity, national origin, colour, sex, sexual orientation, age, marital status, political belief, religion, or mental or physical disability. Millerson (1964) argued that the code of ethics could become irrelevant, as it was difficult to use, as it could not be dominated by one specific area within social work. Millerson noted that there were many areas of specialist including child protection, community care, mental health and family therapy, that it becomes more difficult use the code as a principal source of moral guidance. Ethical awareness is a necessary part of the professional practice of any social worker. His or her ability to act ethically is an essential aspect of the quality of the service offered to clients. It has been thought that the code of ethics was set in place to allow social work to be recognised as a professional occupation. Social workers were expected to Identify and interpret the basis and nature of individual, group, community and social problems. Illustrating their ability to recognise professional and personal limitations, and refrain from any behaviour that may damage the profession. The uncertainty of day to day practice brings with it many ethical dilemmas, which are a challenge for many social workers. The complexities of ethical dilemmas arise when a social worker has two or more possible undesirable conclusions that go against their own moral principals, these dilemmas cause a battle because they have to make a choice and they dont know which one is right. Professional service shall assist clients to take responsibility for personal actions and help all clients with equal willingness. Social work is a decision making occupation that can lead to many problems, the feeling of guilt and blame for the outcome of many decisions that they have been involved in. This may cause much stress and strain for social workers in having to make major decisions and choices, but also to take responsibility for any outcomes that may go wrong. This essay has described the value base of social work in its development and education, also looking at its effect and consequences. Learning base work can give possible solution as to how social workers should proceed in a situation; it can also give lots of insights into fields that they have no experience in. The codes of ethics standards were explained and considered it has been argued of its effect and purpose, its usefulness and its guidance for the profession of social workers. How we deal with them will always be a challenging and stimulating process for all social workers. There are many instances in professional social work where simple answers are not available to resolve complex ethical issues. A case study has been discussed and analysed, showing anti-oppressive practice. It is shown that power and oppression of all kinds must be regulated and resisted, we must acknowledge that power and oppression is always present in individuals and within society. In conclusion social work can be a challenging subject and one that will actively push the boundaries of all social workers on a personal level and professional level. It is agreed within social work that ethics, morals and values are all an inescapable part of professional practice and ‘Ethical awareness is a necessary part of practice of any social work (IFSW, 1994). Values and ethics are not simply reasonable matters that we can unravel through logical arguments; they are a combination of thoughts and feelings closely linked to action. There must be distinctions on how to apply social work values and ethics into their professional work, without causing personal conflict. //////////////////////////////////////////////////////////////////////////////////////////////////////////// Moreover, the Social work values emphasises that the social workers should â€Å"identifies and question their own values and prejudices, and their implication of practice;†¦ and they should â€Å"Respect and value uniqueness and adversity†¦.and identify (discrimination), analyse and take action to counter discrimination, racism, disadvantage, inequality and injustice using strategies appropriate to role and context† (CCETSW, paper 30 referred in UB. 2002: 6). Therefore, the social work value gave people a direct power to clients by letting them choosing and decide for themselves and social worker are advised to â€Å"promote opportunities for people to use their own strengths to make decisions for themselves (CCETSW, paper 30 cited in UB. 2002: 4). In other words, social work has widened the concept of ‘freedom and ‘toleration by being considerate for all members of the community, which is now-a-days known as ‘anti-discrimination, freedom of choice and ‘equality. //////////////////////////////////////////////////////////////////// There are also issues regarding to social workers practice e.g. practicing in ‘traditional way due to personal prejudices, which has oppressed the clients and has stigmatized the social work itself. Thompson (1997: 11) emphasise that the â€Å"†¦social work practice which does not take account of oppression and discrimination can not be seen as ‘good practice†¦.†. The ‘bad practice is portrayed through the media but the good practice is not awarded and neither praised by media. The social work constantly reviews the policies to encounter prejudices and emphasises high on anti-discriminatory practice. /////////////////////////////////////////////////////////////////////////////////////// The concise oxford English dictionary defines â€Å"values† as â€Å"principles or standards of behaviour†. Personal values can very dependent on our social, cultural and religious background. Although being inherent these values can change as we develop and mature and become less dependent on the values that are important to our parents, family and peers. David Howe (1999) advises that â€Å"values are important because they help to guide action† (Study Unit 1, p.18) he also suggests â€Å"values spell debate and trouble† (Study Unit 1, P.18), values can cause conflict and tensions which need to be reflected upon. I come from a large family and lived on a council housing estate where family and neighbours â€Å"looked out† for one another. I have six brothers and one sister and, although we were disciplined, our parents always showed their love for us. Within my immediate and extended family there was a feeling of security in that we all knew we ha d people who cared for us and who would always be there for us no matter what. It was inherent in us to care for each other and I perhaps made the assumption that most families had the same values as ours. I think I considered people who did not have these values to be untrustworthy, unreliable and uncaring and at that time I did not realise that this was a preconceived opinion based on no actual experience. It was not until I started to work in residential childcare that I began to question my prejudices. I realised that not everybody was brought up with the same values as I had been and that my values and beliefs would change and grow through my experiences within my work. I worked with many children and young people from varied cultural, religious, racial and social backgrounds with a wide range of emotional and behavioural difficulties. I saw how little some parents/carers valued their children and how badly they treated them. As parents/carers have such a big influence over a c hilds life this meant that the children themselves had very little self worth or value, with low self- esteem and feelings of social isolation. They found difficulty in forming relationships, having been subjected to various levels of physical, emotional and sexual abuse. Through this experience I achieved a greater sympathy and understanding of how peoples life history can affect their future. People have individual life experiences and because of this their values and beliefs are very often different from our own. The speakers on tape one (K111 Side 1 Band I) state that we should â€Å"reflect on our own prejudices and not skip over them and we should be willing to accept others beliefs†. I have learned through experience that we cannot impose our own personal values and opinions on others; we must constantly re-evaluate our thoughts and actions. Ian Parr PI M5564134 K111 TMA02 Page 2 An experience with one of the young people in the Childrens Residential Unit where I worked illustrates how my values have been called into question and reflected upon. The young person had only had contact with his mother, who was white and had never met his father, who was black. His father had a long troubled history involving drug and alcohol abuse. When he was 9 years old, the young person chose to make contact with his father, against the wishes of his mother and siblings, who were born to a different father. They thought that contact would split the family even further and this put a lot of pressure on the young person. The father at first offered consistency but this was short lived and there were problems with his lack of basic parenting skills. To alleviate these problems it was necessary to build a working relationship with the father to improve the lack of support given to the young person. Whilst dealing with these problems it was important to work in a non-judgmental wa y as there were issues that whilst they may have seemed adequate to some, I did not totally agree with. This taught me that it was important to allow the young people choices, and to respect those choices, and to allow them to take control of their lives. Empowering a young person will give them â€Å"more control over their lives, to have a greater voice in institutions, service and situations which affect them†(Bray Preston-Shoot, 1998:48 cited in set book Adams, Dominelli and Payne, p.38) There were also issues surrounding the fathers race. The mother and the siblings were all white and lived in a white environment and this caused some strain between the children. By using positive encouragement and working in an Anti-Oppressive (seeking fundamental change in power structures and exploitative relationships which maintain inequality and oppression)(Bray Preston-Shoot 1995 cited in Study Unit 1, Part A, p.77), Anti-Racist and Anti-Discriminatory (challenging unfairness or inequity)(Bray Preston-Shoot 1995 cited in Study Unit 1, Part A, p.77) way I managed to alleviate some of the problems. This made me reflect on how important a persons culture is to their identity and I have learned not to discriminate on the grounds of race, religion, culture, language, social status and life-style. In â€Å"identifying and questioning my own values and prejudices†(CCETSW 1996 p.18 Aids to Practice Cards) I am constantly re-evaluating my thoughts and actions through reflection. During my past experience I have also become aware that â€Å"our professional values may sometimes conflict with those of organizations for whom we work† (Aids to Practice Card, Valuing). I took care of two young brothers who, when they were placed in the residential care home where I worked, had serious attachment disorders, behavioural problems and mental health issues. My colleagues and I worked closely with them in conjunction with other relevant agencies, which included Child and Adolescent Psychiatry, in order to enable them to gain trust and establish relationships with us. The children were thriving in our care and had stopped self-harming but, after two years of working with them, the funding local authority decided, because of lack of funding, to remove the boys from their placement and return them to a facility in their hometown. This was done against their wishes and against the advice of the mental health team. Ian Parr PI M5564134 K111 TMA02 Page 3 The childrens right to choice was disregarded. As social workers are challenged to be advocates for those who are unable to advocate for themselves and â€Å"all the social workers efforts should be directed towards removing the obstacles which enable the service user to take control of their own life†(Aids to Practice card Advocacy Empowerment) the decision was contrary to my personal and professional values and a difficult one to accept. This experience made me reflect that there will be times during my practice when my values will conflict with others but difficult decisions will always have to be made. I hope I can learn from past mistakes within the system and continue to practice within my professional code as described in the course reader, â€Å"will respect their clients as individuals and will seek to ensure that their dignity, rights and responsibility shall be safeguarded† (BASW 1986 Set Book Adams, Dominelli, Payne, p.34) Describe your current understanding of professional social work values and how you have arrived at this understanding. Outline those issues which you find problematic and want to work on during your present placement. Professional social work values as listed in the course material (K111 stage 1 p.20) are part of the core competencies. The K111 aids to practice card (valuing) defines these as â€Å"having a clear set of values which actively informs your social work practice, particularly concerning promoting the intrinsic ‘worth or ‘value of another human being†. These are values that need to be inherent within any professional and indeed hopefully within each worker on a professional and a private basis. My own understanding of professional social work values has changed and evolved over time through my own past experiences. I feel that, fundamentally, respect for other people is the most important value as ultimately you should treat people the way that you would wish to be treated yourself â€Å"There is a long tradition in social work that emphasises the importance of ‘respect for people'(Study Unit 1, Part A, P.76). Bisteck, 1961 (as cited in K111 study unit 1 p.76) listed â€Å"seven principles of casework which included acceptance, self-determination, confidentiality, individualisation and a non-judgemental attitude. These are grouped together under the umbrella of ‘respect for persons†. I feel that I have learned to build on my respect for others through past contact with service users, especially in residential care where the majority of children and young people had little or no self-respect. Valuing something means that we know its worth. â€Å"This is essential in social work precisely because many service users are seen as ‘undeserving by society, or as worthless. Indeed, some service users have this view of themselves†(Aids to Practice Card, Valuing). Treating them as individuals, each with their own identity, and not as part of a homogenous group, helped me to understand how important self-identity, self-awareness and self-worth is. Ian Parr PI M5564134 K111 TMA02 Page 4 I have been able to reflect on this and bring it into my practice. Although I did not necessarily agree with or approve of the values and behaviours of the families of some of the young people it was imperative that I was guided by the ‘values of social work (CCETSW 1996 p.18, Aids to Practice Card, The Values of Social Work) and that I communicated a non-judgmental attitude toward them. Acceptance of others and a belief in the worth and dignity of every human being are values that are conveyed through non-judgmental behaviour. To be able to respect another persons privacy and safeguard confidentiality affirms that persons worth and dignity. I presently work with children from areas that are classed as â€Å"disadvantaged†; these areas have a high transient population from all over the country, including the travelling community. This makes for a wide range of cultures, religions, social status, ethnic minorities and to treat people as individuals and â€Å"respect and value uniqueness and diversity†(Aids to Practice Card, The Values of Social Work) is essential when practising in such diverse social settings. The travellers who I have worked with have views which are very different to my own. They believe that girls do not need to be educated at all and that boys only need formal education until the age of ten. Because this goes against my personal values I sometimes find it difficult to promote peoples right to choice in such situations but I do recognise the need to â€Å"work with individuals and families from backgrounds and cultures of which I may have little direct experience in a way which is sensitive to this diversity† (Study Unit 1, Part A p.19). I try to recognise that changes must come from within the service user and that we cannot impose our standards and values on them. However, I am always conscious of the need to be aware of any child protection issues and the need to â€Å"assist people to increase control of and i mprove the quality of their lives, while recognising that control of behaviour will be required at times in order to protect children and adults from harm†(Study Unit 1, Part A, P.20) I am constantly learning about myself and other people and re-examining my own attitudes and prejudices. The K111 Aids to Practice card Valuing, informs us that â€Å"the assumption is that the values which inform training will come to influence practice† and perhaps more importantly, â€Å"having a set of principles to apply to the practice of ‘valuing the existence and contribution of another human being, of respecting them and upholding their rights and responsibilities, is seen as essential to accountable social work†. The values that are central to social care should affect all aspects of my working practice. My current understanding is that the profession of social work centres on the improvement of quality of life for people and the enhancement of human potential for full, productive participation in society. If we let our own personal values be guided by the â€Å"values of social work†(Aids to Practice Cards, The Values of Social Work) then we woul d allow everyone that we come into contact with to try and develop their full potential whilst also giving them the choice of and responsibility over their own actions. Ian Parr PI M5564134 K111 TMA02 Page 5 References: Adams. R, Dominelli. L, Payne.M, 2nd Edition Social Work: Themes, Issues and Critical Debates, Palgrave K111 Social Work Practice Learning, Stage 1, 2002, Aid to Practice Cards, The Open University, Milton Keynes K111 Social Work Practice Learning, Stage 1, 2002, The Open University, Milton Keynes. K111 Social Work Practice Learning, Stage 1, 2002, Tape 1, Bands E-I Pearsall. J, The Concise Oxford English Dictionary (2002), 10th Edition, University Press /////////////////////////////////////////////////////////////////////////////////////////////////// Day 2: Users expectations of social workers The main points that I felt were reiterated during the sessions led by the service users were; an expectation that the partnership with their social worker would possess the positive qualities of any good relationship. The focus was on an open and equal attitude, mutual trust and respect. Empowerment was crucial to the service user as it addresses their feelings of impotence within society; this can be achieved by being informative e.g. sign posting to other agencies for support and empowerment and assisting with direct payments so that service users can make their own decisions regarding their care. I learned that it was the positive qualities of any good relationship that were most appreciated such as a personal and friendly approach; practical offers of practical help i.e. useful phone numbers and keeping to appointment times and agreed timescales and these made the difference between a good working partnership and a poor one. One service user felt that, because she presented as v ery articulate and independent, she had not been offered assistance with filling in forms for direct payments, which highlighted to me that a positive assumption can lead to needs not being met. (193) Day 3: Carers expectations of social workers One of the key things that I learned from the meeting with carers and my own experience within my family was the emotional rollercoaster of the 24hour commitment involved. One of the case studies we looked at during the module highlighted how the focus of support is mainly directed at the service user and the needs of the carer are often overlooked. One point that stood out from one of the lectures was how personality has some influence on what care is appropriate for that person. The example given was a service user whose mental health problems sometimes conflicted with the delivery of care for his physical health problems adding extra stress for the partner and carer. As a family carer myself I identified with how good sign posting from the social worker can assist with the frustrating process of trying to gather knowledge of how and where help can be accessed. I also identified with other carers experiences of the need for the professionals involved with our family members care to respect our family members individuals needs e.g. her religion and her food preferences to maintain dignity. Maintaining good interprofessional relationships was highlighted, to maintain cohesion and continuity of care and to be prepared to advocate on behalf of the carer and service user. (217) Day 4: Cultural competence Cultural, ethnic, linguistic, and economic differences impact on how individuals and groups access and use health, education, and social services. They can also present barriers to working in partnership in health care interventions particularly when practitioners stereotype, misinterpret, make faulty assumptions, or mishandle with insensitivity their encounters with individuals and groups viewed as different in terms of their backgrounds and experiences. Adopting an anti-oppressive approach by admitting and reflecting on personal biases, stereotypes, and prejudices is the starting point of developing cultural competence, the next stage is to be sensitive to cultural norms, attitudes, and beliefs; in fact valuing the diversity of cultural difference. Other important ways in which you may become more culturally competent and avoid potential pitfalls would be in learning verbal and nonverbal cues of other cultures, becoming more comfortable in cross-cultural situations by assessing wha t works and what does not. By assessing how the beliefs and behaviours of the cultural group affect the service user, their interaction with services offered, learning to negotiate between the persons beliefs and practices and the culture of your profession, cultural competence can be achieved. I am valuing the opportunities this course is affording me in developing my cultural awareness by learning from and with people from a variety of different cultural and social backgrounds. (214) Day 5: Social workers use of power and authority My concerns about using professional authority are about finding myself in situations that require careful judgement due to the consequences for both service user and myself because of my own actions or non-actions. I can ensure that I acquire up-to-date knowledge of the values and principles of the British Association of Social Workers Code of Ethics for Social Work and work by them at all times. Other sources of help in verifying that I was not using the powers and authority invested in me appropriately would be talking to line managers, referring to the General Social Care Council codes of practice and referring to the National Occupational Standards for Social Work. Other ways of seeking assistance would be to discuss dilemmas and reflect upon similar case studies weighing up the consequences of certain courses of action. Seeking help from other professionals and agencies may give a fresh perspective, however, it is a case of balancing personal and professional judgement in the c ontext of codes and guidelines of the profession and treading the thin line between safe holding and violation. (178) PART 2 The personal impact of the learning that took place on the topic of cultural competence was that it gave me greater understanding of how everybody differed in their own individual perceptions of their culture, background and religion. This realisation has increased my self-awareness of my own cultural identity and how that has shaped my own values and opinions. I am aware that in society we often group people according to their cultural background, based on appearance or religion, when what real