Accounting Theory and Current Critical Issue

Question: Discuss about the Accounting Theory and Current Critical Issue. Answer: Introduction The essay aims to conduct a critical analysis of the article Half a Defence of Positive Accounting Research for evaluating the strengths and weakness of the article. The research topic is about examining and analysing the concept of positive approach used in accounting research. The aim of the critical analysis is evaluate the main points illustrated in the article about the research topic. The overall research study is based on argument to what extent has positive accounting theory proved to be useful in achieving scientific objectives of accounting research. The research paper has presented a detailed qualitative analysis on the research topic of positive accounting research. In this regard, the essay has undertaken the critical analysis of the article through examining each and every section of the research study (Dunmore, 2009). The critical analysis of the research article is carried out through summarising the main points, identifying the research question, discussing the theor etical framework and evaluating the significance and limitations of the article. Summary of the Article The present section of the critical analysis has summarised the major points of the research article. The research article has presented the contribution of positive theory in broader accounting research programs and has highlighted its shortcomings to be used in future context in accounting field. The term positive accounting theory was developed by Watts and Zimmerman for the theory established by them to be used in accounting researches. The theory from its development was recognised to be highly important in conducting accounting researches as it was based on natural science phenomena (Chatfiel. and Vangermeersch, 2014). The theory was based on phenomena of natural sciences was thought to be largely effective in explaining cause and effects relationships of human behaviour. The author in the research article has analysed the ontology and epistemology of positivist research program. The author has evaluated the use of positivist theory for statistical hypothetical testing and anal ysed its scientific basis on poppers falsification criterion. The author has depicted the deficiencies of positivist research program and thus has criticised the theory to be used in accounting researches. The author has concluded that although positivist research program is potentially very powerful but its limited practical implementation is the main deficiency of the theory (Dunmore, 2009). The theory of positive accounting is largely been used in accounting researches currently but it is incapable of achieving its scientific objectives. The theory was although believed to be based on principles of natural science but its incapability to achieve quantitative accounting results has questioned its credibility. The theory has not yet proved to be useful in demonstrating empirical evidences for accounting phenomena (Gaffiki and Aitken, 2014). Thus, the theory of positive accounting has not served it purpose well with which it was developed and thus there still exist a need for development of better theoretical models in accounting field. Thus, the author has highlighted all of the above points in the overall research study through varying perspectives of different authors (Dunmore, 2009). Research Question The main research question as identified for the research study can be stated as follows Does positive accounting theory adequately meets the needs and objectives of scientific accounting researches? In the context of this main research question, the study also aims to provide an answer to the following sub-research questions: What are the strengths and weaknesses of positive accounting theory to be used in broader accounting research programs? Does currently used positive accounting theory needs modifications for adequately meeting the scientific objectives of accounting research? Does the use of positive accounting theory in accounting researches should be limited due to is deficiencies in practice? All the above research questions have been extracted from the critical analysis of the literature review of the research article (Dunmore, 2009). Theoretical Framework The theoretical framework of the research article has developed from the quantitative analyses carried out in the research study. The qualitative analysis is carried out through the collection and examination of various secondary literary sources related to the research topic. The author has examined the views and opinions of previous researchers on the research topic for achieving a specific answer for the research questions of the study. As analysed from the literature review of the article, the positive accounting theory is based on natural science principles and thus can effectively explain the reality of accounting practices. The theory was mainly developed to provide an explanation of the accounting practices and phenomena for developing an understanding of the reality of accounting (Ghnabari et al., 2016). This was responsible for the widespread implementation of positivist theory in accounting researches. The accounting researches mainly involve demonstrating empirical eviden ces against an observed accounting predictions and this is possible through the implementation of theoretical models able to explain quantitative phenomena (Wickramasinghe and Alawattage, 2012). However, positivist theory seems to be incapable of explaining quantitative accounting phenomena and thus does not seem to be useful in carrying out accounting researches (Dunmore, 2009). The major deficiencies of positive accounting theory as illustrated through the research article are it involves the use of theories for examining accounting phenomena rather than incorporating the use of practical testing. The theory of positive accounting cannot be tested on practical basis for evaluating their usefulness in conducting empirical accounting researches. The theory does not incorporate the logic of hypothesis testing a thus cannot demonstrate practical evidences against an observed accounting prediction identified through the accounting research. The accounting solution proposed through accounting researches needs to be supported by empirical evidences for their use in practice (Kabir, 2007). However, the theory of positive accounting seems to be incapable in demonstrating empirical evidences against an proposed solution for an accounting problem. This was the reason for the widespread criticism of the positive accounting theory and accounting researchers are presentl y questioning the reliability of the theory (Burns, and Needles, 2014). The theoretical framework of the research article has also examined and analysed the scientific basis of positive accounting theory on the basis of Poppers falsification criterion. The falsification criterion proposed by Popper has proposed the criteria on the basis of which a theory should be accepted as scientific. The falsification criterion states that predictions proposed by the scientific theory should be quantitative in nature in order to be tested practically. However, the theory of positive accounting cannot be tested practically and thus its acceptance on scientific basis is questioned. Thus, the falsification criterion proposed by Popper has also stated that positive accounting theory cannot be accepted a scientific theory. The theory of positive accounting can be used for conducting researches based on social science principle and thus rather incapable of carrying out scientific based accounting researches. Thus, the research article have analysed and examined the deficie ncies of positive accounting theory though the help of available secondary literary sources on the research topic. The theoretical framework of the research article has recommended the use of better theoretical models in accounting research for attaining scientific objectives of accounting research. Also, the author through the research article have proposed that positive accounting theory should be used in combination with other theoretical models based on scientific philosophy for attaining accounting researches objectives (Dunmore, 2009). Significance and Limitations of the Article The research article is highly significant as it has emphasised on the use of better and improved theoretical models based on scientific philosophies for conducting accounting researches. The research study will prove to be of extreme importance in accounting filed as it will help in improving the validity and credibility of accounting researches. The accounting researchers will tend to adopt better theoretical models as compared to positive accounting theory for conducting accounting researches. The research study has highlighted that current practice of positivist research in accounting is not capable for meeting its objectives. The theory rather needs modification or should be used in combination with other theories for adequately meeting the objectives of empirical accounting researches (Dunmore, 2009). The views and opinions of different authors illustrated in the research article about positive accounting theory have held in developing an in-depth understanding of the theory deficiencies. The research article will help in development of better accounting theories based on empirical evidences that can effectively conduct accounting researches. The research study was able to develop answer for the research questions proposed through presenting quantitative data in context of all the research questions. The research study will help the business organisations to resolve their accounting issues by developing better theoretical models in field of accounting. Business organisations currently incorporate the use of positive accounting theory for resolving their complex accounting issues. The identification of the shortcomings in the theory and development of better theoretical models will help in enhancing the performance of business organisations through selection of a proper accounting method. Thus, the research study proved to be highly significant for enhancing the performance of business organisations through selection of a proper accounting method proposed by accounting researches (Dunmore, 2009). The research article also have some major limitations that can impact its credibility to be used in future researches held in this context. The major limitation of the research article is that lengthy and complex qualitative analysis. The research methodology adopted by the author in the article is qualitative in nature and has not incorporated the use of any quantitative data. As such, the research study lacks empirical evidences for supporting the theoretical conclusions. Thus, the research study lacks reliability as it has not incorporated the use of practical evidences for supporting theoretical findings. The research methodology selected by the author is not suitable as per the nature of the research topic. The nature of the research topic is objective in nature however, the research study conducted in subjective. The research study lacks objectivity in absence on any quantitative analysis for supporting the theoretical conclusion drawn at the end of the research study (Dunmore, 2009). Conclusion The research study has effectively meets its aims and objectives by presenting a detailed qualitative analysis on the research topic. The qualitative analysis conducted by the author presented the answer for all the research questions developed. However, the author should have incorporated the use of quantitative analysis for developing an accurate answer for the research problem. The quantitative research methodology would also have enhanced the credibility and validity of the research to be used by future researchers. The research article besides these limitations has effectively carried out its purpose of illustrating the major deficiencies in practice of positive accounting research. References Burns, J. O. and Needles, B.E. 2014. Accounting Education for the 21st Century: The Global Challenges. Elsevier. Chatfield, M. and Vangermeersch, R. 2014. The History of Accounting (RLE Accounting): An International Encylopedia. Routledge. Dunmore, P.V. 2009. Half a Defence of Positive Accounting Research. Gaffikin, M. and Aitken, M. 2014. The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Ghnabari, M. et al. 2016. PAT (Positive Accounting Theory) and Natural Science. International Research Journal of Applied and Basic Sciences 10(2), pp. 177-182. Kabir, H. 2007. Positive Accounting Theory and Science. Journal of CENTRUM, pp. 136-149. West, B.P. 2003. Professionalism and Accounting Rules. Routledge. Wickramasinghe, D. and Alawattage, C. 2012. Management Accounting Change: Approaches and Perspectives. Routledge.

Liquor Ads On TV Essays - Fermented Drinks, Food And Drink, Alcohol

Liquor Ads on TV Let American Consumer Counseling Help you Get Out of Debt! Liquor Ads on TV According to Antonia Novello, Surgeon General of the United States, in SIRS Government Reporter, the principle cause of death for those between the ages of 15 and 24 are alcohol related car crashes (1). Doesn't it make sense that we should concentrate our efforts into reducing this problem of alcohol abuse? Apparently DISCUS, the Distilled Spirits Council of the United States, doesn't think so. Worsnop says that on November 7, 1996, they removed their voluntary ban of hard liquor ads on television and radio that had been in affect since 1936 (219). He then states that the removal came right after Seagram, a liquor company, advertised for some of their hard liquor on KRIS-TV in CorpusChrist, Texas (219). This movement is definitely a step in the wrong direction and action should be taken to reinstate this ban, but this time legally. First of all, the removal of the ban gave DISCUS a bad reputation. Already the four major TV networks (NBC, ABC, CBS, and FOX) have vowed not to air ads for hard liquor (Worsnop 219). DISCUS has also lost respect in the field of politics, especially with numerous congressmen and the President, himself. Worsnop said "Beer group representatives think DISCUS' announcement undercut its credibility in Washington" (219). Bill Clinton referred to the decision as "simply irresponsible" (qtd in Worsnop 219). Secondly, many of these advertisements for liquor have been said to target teens. However, Seagram's executive vice president of marketing strategy, Arthur Shapiro, said that Seagram had taken "great pains that our advertising doesn't appeal to or aim at children" (qtd in Krantz 1). This is not so, according to Katherine Prescott, who pointed out the use of animals and a graduation theme in Seagram's commercial. This seems to associate the use of alcohol with academic success when the two rarely coexist (Tannert 2). Clinton also expressed his concern that the ban may cause increased drinking among minors (Facts on File 492 vol 57). Even if teens were not targeted directly in an advertisement, Froehlich says "Teenagers are three times as likely as adults to respond to ads..." This is party due to their self-insecurity (Froehlich 1 Novello in SIRS Researcher 5). It has been suggested that in order to reduce teen response to advertisements, counter-advertising should be used. This is when advertisements are shown that discourage illegal or abusive use or products. Research projects showed that while advertising increased consumption, counter-advertising had a successful, opposite affect (Saffer 4). While this sounds like a good idea, why would a company counter-advertise a product they are trying to sell? It would be just the same to not advertise in the first place and save a lot of money. Many believe that while ads do cause product use, they merely persuade people to change to a specific brand. However, in a survey of 534 teens, "the percentage of teens who said the ads make smoking and drinking more appealing was greater than the percentage who said ads make then want the product." Teens who had at least five drinks in a row during the two weeks prior to the survey taken consisted of 16% of 8th graders, 25% of 10th graders and 30% of 12th graders (Horovitz and Wells 3-5). These ads are clearly having an affect on young adults, and even the teens, themselves, have no doubt they are the primary target of most beer and liquor ads (Horovitz and Wells 3). Another argument made by distilled spirits advocates is that their industry should be treated just like the beer and wine industry because "alcohol is alcohol" (Krantz 1). While alcohol may very well be alcohol, it does come in different amounts. Most liquors have much more concentrated amounts of alcohol than beers and wines do. Distilled spirits companies have also complained that their business has declined because they were unable to advertise while beer and wine companies were allowed to advertise. Beer sales have nearly doubled since the 1960's, while liquor sales have declined 29% since 1980 (Coming to a TV Screen 1). Even though the distilled spirits industry has been obviously hurt by their inability to advertise, it doesn't mean to say they should reduce their morals to the level of beer and wine companies. Rather than removing their own ban and using the beer and wine industry as an excuse, DISCUS should lobby for a ban on wine and beer to produce an equal mark! et in that way. This would allow all three industries to save

My personal Management Experience Essay Example

My personal Management Experience Essay Example My personal Management Experience Essay My personal Management Experience Essay My Personal Management Experience Name; Course: Date: My Personal Management Experience I was employed as a store manager for a jewelry store that was only just opening. My boss called me one morning and said, â€Å"I want you to be in Eastridge Mall tomorrow,† and he gave me the address. I showed up the following day at the Mall as directed and found a store under construction. The whole place consisted of construction material and debris. There were Sheetrock walls, hanging wires from the ceiling and brand new showcases ready to be installed. He called me the same evening and surprised me by saying, â€Å"Congratulation, this is the store you will be running.† I accepted this new and greater responsibility with newfound confidence. I had worked as a jewelry sales person and I understood quite well the difficult task that lay ahead. This was bound to be a wonderful experience. I had always wanted to mange big assignments and this was one of them. My first management challenge consisted in establishing a clientele, forming a strong workforce and making a reasonable profit for the company. My boss believed in my vast experience as a sales person and he expected me to deliver the required results. . I had to strategize on how to kick-start the operations of the store and how to capture loyal customers. This was no mean feat for someone who has never had any management experience in the past. Running a new store is a challenging task. In the retail world, all businesses are driven by the desire to make profits. This was a difficult task considering the fact that I was given a brand new store with no clientele and located in a very unfamiliar market. I had to apply what I had learnt from my experience as a sales person and what I had learnt from my management classes to this challenge. I was required to takeover the planning from now onwards. As the manager, I was tasked with the responsibility of organizing the required resources whether financial or material to be delivered to the store. I was also responsible for the staffing. The store needed an adequate and competent workforce to be able to make it through this stage. For the operations to run smoothly, I had to be able to guide and motivate my workforce and ensure that everything was going according to the plans set down. This is just but a brief insight of the task that lay ahead of me. As a manager, I was supposed to do my work diligently. The construction was already underway, I had to incorporate my company’s designs into the already laid out designs. This was to make sure that the store is constructed according to the company’s standards. I therefore had to be present at the construction site to supervise the ongoing construction. This was my first assignment. I had to co-ordinate the construction process and I was leaving nothing to chance. Signs for example, were to be placed in the right places and given perfect angling; the lighting system had to meet the company’s standards. Since this business involves expensive jewelry, security was very important. I had to ensure that the security system was standard. All the display cases had to be secured to ensure no one tampers with the jewelry. These measures had to be taken to ensure that everything was in place. In this stage of the project, I applied management control. This assisted me in verifying whether the construction work was going accordi ng to my plan After overseeing the completion of the construction work, I had to focus on the opening of the store. This was one of the most important stages of this assignment. My mission was to put up a credible work force that will assist me in developing the store into a competitive and profit making outlet. I recruited a formidable sales team bout one month before the store commenced its operations. This was essential because without the right sales people I (Store manager) would not succeed. Coming up with the right team was quite difficult. I had set my own objectives on the kind of people I wanted for this job. I had to build a competent group of workers and so I chose those that really suited my descriptions for the best. As a manager I was guided by one principle, I gave my work the best I can and treated my customers with the respect they deserved. As quoted in Arnold et al’s article in the Journal of Retailing issue number 85 of 2009, â€Å"transformational managers attempt to act in the best interests of both the customer and the company to provide effective solutions to the needs of both groups (Bass, 1977)†. This principle motivates me to do my best and guides all my practices as a manager. A manager however does not work alone; he is assisted in his work by his sales team. I strived to instill these values in the team that I managed to create. I set goals for the sales team we had to get the business running and rake up sales within the first two months. These objectives guided my choice of candidates for the sales job. I laid out the minimum qualifications and the attributes of the sales personnel. My ideal candidate had to possess the following characteristics. First, they must be lovers of jewelry, a person who does not love what he/she is selling will find it difficult to passionately market a piece to a customer and convince them to purchase it regardless of its price. Second, the person must be enthusiastic; customers prefer sales people who are lively and appealing. Positive attitude will always result in customer satisfaction and eventually a sale. Third, the person must be ambitious; employees who want to advance in their careers in future always give their best. Keeping in mind all these expectations, I formed a sales team that consisted of seven dedicated people. They were lovers of jewelry, enthusiastic, and all desired to grow in their respective careers. They also had to fulfill my manager’s expectations. These p eople had to be proficient in whatever they were going to do so training was necessary. After hiring them, I trained them on the various roles they would take in the store. Several years ago, I was working as a sales person at my first job (Zale’s the Diamond Store). The manager at this store had a great relationship with his workers. I loved the way he related with those under him and he inspired me to be like him. He was also unbelievably talented in the art of marketing. He knew how lure the customer into buying something; he always knew the right words to use. .He taught me how to approach the customer, make a conversation, find out about their needs, and listen to them. He believed that through listening, we learn more about someone than when we talk. Roman et al in their article in the journal of marketing management say that listening skills can lead to higher sales performance â€Å"From the salesperson’s perspective, empirical research has shown that effective listening leads to higher sales performance† ( Roman et al, 2005 ). He inspired me and I strived to pass down his values to my sales team The staffing function required much more time than I had anticipated; I had to set up instruction/training sessions for my team on a daily basis. The training comprised education on customer service, product knowledge and listening and communication skills. The daily sessions are essential because they are also used to review the progress of our daily objectives and assist us in making corrections as appropriate. Through these meetings, we interact, highlight the problem areas, and propose solutions or improvements as appropriate. We have set up half hour opening and closing meetings where we talk about the store’s goals break it down to our individual goals, and then we discuss whether we have achieved those goals and what we ought to do in order to achieve them. In the closing meetings, we review the days work and evaluate individual as well as team performance. These meetings represent a minor form of performance appraisal. Another strategy that I employ when dealing with m y team involves role-play and building scenarios. This has an enormous impact on their learning. It is a great confidence builder and aids the team in their learning. The bottom line is I always recognize the efforts of my sales team and closely monitor their behavior and correct them in areas where they have gone wrong. My short-term goals were to be able to gain a consistent flow of sales and to attract a meaningful number of customers. With these goals in mind, we set out on the methods to achieve them. I identified several ways through which we could be able to gain and retain customers. One important was to have a motivated sales team, second was to carry out intensive marketing of the new store. These were key strategies for the achievement of our goals. I had to motivate my sales people and ensure that we marketed ourselves well. Together with the head office, we embarked on massive promotional campaigns on print and communication media and in the internet. We also put up a series of promotional billboards in the neighborhood. Our marketing campaign paid off very well and within a few days, customers started streaming into our store. The second step involved the motivation of workers, we offered incentives for those who achieved a certain amount of sales and the daily meetings enabled them to be participatory and hardworking. Overall, the performance of the sales team and the store in general exceeded my expectations. I agreed to become a manager because I believed in my ability to recognize the areas for potential improvement in my sales associates and correct it before became too late. I understood that every single flaw within my sales team would reflect ten times greater on my own portfolio. I achieve that by creating a great relationship with my team. Achieving our short-term goals was not as difficult as I had previously thought. With the motivated workforce and the regular clientele, we were way beyond our goals. My focus now shifted to the medium term goals. One of my medium term objectives involved the retaining of present customers and improvement of sales. We had to create an impression on the clientele to ensure that they will come back again. This was not an easy feat to achieve. Great and efficient customer service is a combination of patience, intelligence and understanding. The sales team had to be made aware of these three pillars of effective customer service delivery. I ensured that I reminded them about this in our daily meetings and instructed them on how customers should be handled. Another important step that I took was to enforce disciplinary actions, these were necessary in order to maintain a reliable and strong sales team. At the end of the day, the manager is responsible for the mistakes of his team. It is t herefore prudent to have disciplinary action taken against team members who violate the rules set to govern misconduct at the workplace. This is one way through which the work force can stay focused on the company’s objectives. When a manager metes out punishment on an employee it is always for the good of the employee and the company. When the employee is repeatedly involved in misconduct, he/she should be replaced. Some of these rules were agreed on as we embarked on the journey to achieve greater sales and to retain and gain more customers. As a manager, I prided myself in being a successful organizer. I had the roles of all my seven sales personnel well defined, each of them had a role clearly carved out for them. Teamwork was an important element of the sales process. If one member of the sales team found it difficult to convince a customer, it was normal practice to refer them to another member. If both failed to make a deal with the customer, I always intervene to save the situation and make the sale. I have never been a manager who works only to collect paychecks, but to gain my paycheck and deserve it. My participation motivates the team; they are aware of the need to be effective and to do their best. Having a rapport with your customer gives them the motivation to come again. They also recommend the store to their friends. Excellent customer service helps the company establish this rapport with the customers and in turn enables the organization to increase sales. I endeavored to ensure that the sales team mainta ined an excellent rapport with customers in order to achieve the goal of maximum sales and to gain more clients. Through these simple steps, we were able to establish ourselves as a formidable force within the jewelry market. Our sales soared at unbelievable rates and clients continued streaming into our store. My manager acknowledged my performance and even upgraded my store’s capacity due to the increasing sales that we were registering. We had made a lot of progress as far as the achievement of our goals was concerned. We attained parity in sales and the number of customers who called at our store had increased. However, one problem still troubled me; we had inconsistencies in the sale of a particular stock of diamond rings. This ring had registered the least sales despite being tone of the most valuable and most sought after rings in the country. I figured out that there might be a problem in its display station and made the decision to have it displayed at a different position. We deliberated on this as a team and I decided that this particular ring be displayed on the finest showcase for the customers to see. Each member was supposed to take keen interest on customers who showed their interest in the ring and attend to them with the tact and experience they had gained over the few months that the store has been in operation. Another problem that we had to contend with was the height of the showcases it was observ ed that the showcases were taller than the standard height. This made it difficult for the customers to have a comprehensive view of the jewelry showcased. This was identified as an impediment to the sales process. Some jewelry had intrinsic features that could only be noticed by an observant customer. Others like rings had minute details that can only be seen if the customer has the best view. This therefore posed a major problem. The showcases had to be replaced with others that were waist-length in order to allow the customers to have a comprehensive view of the jewelry. These two were some of the major challenges that we faced in the jewelry store. We were able to replace the showcases after receiving financial help from the head office. Our sales increased considerably with this new adjustment and we realized that customers could now see all the jewelry displayed in the store. Our sales staff also became busier than before since customers were now more interested in the detail. We have not yet achieved our goals as a company yet but according to my observation, we are right on track and given more time, we will be a force to reckon with in the jewelry market. As a manager, I believe I have employed the functions of management as taught in management class and that is the reason why I have a wonderful record of accomplishment. I planned my processes and objectives quite well and organized all the resources required to achieve them. I also ensured that I had a well, developed and qualified workforce for the job. I ensured that the workforce was well motivated and that communication in the store was open. Constant evaluation and reviews of the progress of operations also assisted me in troubleshooting potential threat areas and finding credible solutions to these threats. Recognizing the passion for what we do is the key to our success. The only reason why I have been featured on the company’s â€Å"newspaper† for several years now is because my store registered the highest profit margin. I am proud of myself simply because I always give the best of my efforts, set higher than normal expectations for myself and never lose hope in difficult times.

Current Events discussion in the Technology or Security Arena Assignment

Current Events discussion in the Technology or Security Arena - Assignment Example Meanwhile, the Pentagon reported that no sensitive information was on the social site. US authorities affirmed that no classified information is ever posted on the social site. Authorities also confirmed that the hackers did nothing much except to take control of the Megaphone (Clarion Project 1). The incident lasted for 40 minutes, during which the ISIS bragged and issued threat the best way it could. The fact that computer systems can be hacked remotely is not a new phenomenon except that it is a big question which system is hacked. Online companies have found themselves dragged into wars that many of them are hardly prepared. The fact that many social websites allow users to post on their walls or those of others, it seems that a security breach portal is always open for manipulation. That implies that such limited permission encryption for posting on another user’s wall can be de-encrypted in part for hacking. In a related incident, the problem of system security, particularly cyber security, is now being treated with the seriousness it deserves. Governments have realized that as long as they are going to use some of the services offered by social media, the have to protect them. Such protection may imply formulating new laws that regulate what is to be released to the public. While responding to questions, Cameron hinted that given the present of terrorism, it is important that governments wake up to the realization that the digital era requires monitoring of communications (Horsley 1). The specific security question that came out was the observation that social media companies, for instance, Facebook and Google, are offering high-tech encryption technology. Cameron observes that by offering unbreakable codes, social media companies are putting security of citizens in risk. That is because terrorists can manipulate such codes for

NHS Direct Phone & Internet Healthcare Essay Example | Topics and Well Written Essays - 750 words

NHS Direct Phone & Internet Healthcare - Essay Example Data collection has larger ramifications in this system of healthcare than it might in a traditional or commerce-based system. Apparently, despite the availability of this healthcare, there have still been segments of people who have fallen into the cracks and have received less care than others, generally in a higher level of income. A study in the 1970's showed up problems in infant mortality, death rates of mothers in childbirth and a deathrate from tuberculosis that was higher than in the 1930's. In addition, this system of healthcare is subject to the economic decisions of the government from year to year, and is currently being cut back in some areas (Dworkin 1997). The NHS Direct web page, www.nhsdirect.nhs.uk, includes: 1) enquiry page, 2) health encyclopaedia, 3) self-help guide, 4) common health questions, 5) interactive tools, 6) newsletter subscription, 7) directory of physicians and medical practitioners, 8) NHS services link and links in several languages as well as many other helpful links. It also refers people to their phone line which is available 24 hours a day, which is how NHS Direct first started. In 2005, a newspaper article (Evening Chronicle) stated fears that the Tories would "pull the plug" on Tyneside's call centre if they were elected. The fears were dismissed by the Tories and the Conservatives. The call centre employs about 200 people. The Tories insisted that they rather aim to improve the system. The Tyneside centre was one of the original sites that was begun in 1998. They handle over 30,000 calls a month. Since the system went national, it has handled more than 10 million calls. According to Health Secretary, Andrew Lansley (2005) the Conservatives plan to reconfigure NHS Direct with a more integrated emergency care network that will enable doctors' out-of-hours services, ambulance trusts, walk-in centres and NHSD to be used as is best for each network, and better local service. The main point of NHS Direct is to reduce hospital queues (Gibson 1999) by giving people access to medical information. The phone operators and nurses in the call centres are trained to diagnose symptoms and offer information on available treatments. "Cyber docs" and "net nurses" online (Gibson 1999) offer health advice after the 'patient' types in their symptoms. They, too, can suggest possible medical treatments, if needed. The year that NHS Direct was begun, the National Health Service had 50 years of service yet the UK was still behind other European countries in dealing with health issues such as heart disease, cancer and diabetes. So in addition to the internet service, NHS Direct also set up "observatories" to monitor facts and figures across the country, called the "White Paper". Question 2: What contributions can the internet make to effective service operations With reference to S. Ghosh's article "Making business sense of the internet" in the Harvard Business Review of 1998, the same opportunities and threats that traditional businesses face on the internet are also true for a government-run site such as the NHS Direct internet site. Ghosh wrote that setting up a web presence is easy but creating the business model is very difficult (Pandya 1999). Since the inception of the internet, there have been a

Murals Wall Paintings And Frescoes Cultural Studies Essay

Murals Wall Paintings And Frescoes Cultural Studies Essay It is interesting to note that people who are not inclined with a reverent passion for the arts would only think of it in superficial terms (Goodyear, 1897). They only consider arts as something lavish, interesting, and pleasing to the eye. They believe that art pieces (such as paintings, murals, mosaics, sculptures, and others) are something to be displayed on a prominent area, depending on its creator. The trend for these art pieces would be the more well-known the creator is, the better the location of the masterpiece would be. For instance, if the artist would be someone really renowned as Leonardo da Vinci, then the painting would be placed on the front room of a house. Van Draanen Parsons mentions that people want to display old books because they believe that it gives them an aura of intelligence (1998, p. 52). It doesnt matter what the books were about, interior designers and rich people would buy them by the bulk and display them on expensive bookshelves. These books would have a worn-out, dusty feel which will make mask the owners ignorance and play in their favor when guests come a calling. The books will be displayed without being read or understood: they would just be placed in bookshelves, looking dusty and old, being utterly ignored. The same goes for paintings and other works of art. People will buy expensive and impressive pieces with the purpose of not hailing the artist, but for boasting that they are cultured, without really understanding what the artwork is trying to say. Behind the smooth surface of sculptures, the notable curves and lines of paintings, and the alluring colors of art pieces would be a story that is crying to be told. There is a rich history behind art, such a fine discipline, such as the struggles of ancient artists as they tried their best to create a world that would be beautiful and appealing. Such an example of art that conveys such deep meanings would be the act of wall painting. Wall painting has been around for centuries, and were utilized before for different purposes as what they are being used for now. They were noted as pieces wherein artists could express themselves, and shout out to the world the current triumphs, fears, and dreams of a society. Indeed, there is more to wall painting than what meets the eye. As technology develops, these stories are coming out to the light. Art: a definition Art exists everywhere. In reality, all people have creative tendencies, though only a handful would react to this possibility. As Baldwin and Roskill (1997, p. 188) wrote, the impulse to create art is to realize form and order out of mere matter to recognize order in the world or to generate it oneself is universal and perpetual. Art is the act of creating something from nothing of significance such as murals and wall paintings that have served as a form of storytelling. It has served as a way for cultures from all parts of the globe in order to make their stories known and to preserve the rich heritage of their tribe or nation. Murals and wall paintings are also considered as the link of the past to the present, and to what the world could be in the future. Baldwin and Roskill (1997, p. 188) supported this idea when they wrote it is a present experience as well as a record of the past, and it is valued, preserved. Due to this, today is a careful era wherein past artworks such as murals and frescoes are being restored, in order to bring to life once again their beauty and majesty, so that generations after this generation will be able to stand spellbound in front of them, and know the story of their forefathers. Trigiani (2005, p. 221) once wrote about a group of people who was restoring and redecorating an old church in New Jersey. The old church was left as it was throughout hundreds of years, and when the type of restoration came, the group didnt hold back in the task. There they found one such marvel: they discovered that a fresco was actually just painting on a canvas which was placed on a wall. This is already a marvel of discovery at itself, yet when they peeled back the canvas, the painting of the Blessed Mother; there they saw that there was another canvas behind the original. And the hidden canvas portrays a naked, sexy, voluptuous woman. Though this is but an interesting twist in a novel, this point clearly emphasizes that artists have used murals, frescoes, and wall paintings as a form of expression and of storytelling. For the artist who have hidden a picture of a beautiful woman beneath a blessed image, it is his form of acknowledging the beauty of his loved ones, as he tries to capture one moment of an important moment. And each time he glances up at the painting of the Blessed Mother, he will be able to see the woman he loves underneath her. History of Wall Painting The art of wall painting was only enjoyed before by governments and wealthy people (Geracismos, 2006). Though it has been around for hundreds of years, only the elite had access to wall painting. The term mural comes from the Latin word murus, which means wall. Therefore, the literal translation of a mural painting would be wall painting. This is not surprising, since murals are often placed on walls and ceilings of private residences and other public buildings. The first known muralists were the Egyptians, who decorated walls of tombs with scenes of war, hunting, and ceremonies during 3d millennium BC (Berman, 1997). This corresponds to the rich Egyptian culture then, as well as their technology wherein people have to rely on the spoils of war, as well on hunting for their daily food and meals. The ceremonies indicate the Egyptian culture of having intricate ceremonies to honor gods, because foregoing a ceremony could bring ill luck and might bring the wrath of the displeased god to the people. This could be one of the reasons why Egyptian painted murals on their tombs: in order to remind the souls of their departed loved ones of their rich history, and the gods they need to please in the afterlife. From then on the art of wall painting grew and developed, with the Greeks and Italian taking advantage of the discipline and creating even more intricate and beautiful designs. During the 6th to 5th centuries BC, the Greeks created epic murals which coincide with the battles described in Greek literature (Berman, 1997). This portrays another use for murals such as keeping the story, preserving the culture, and the current status of their lives. During the Hellenistic Period of Olynthos mosaics by Greeks, the Romans copied the prospect of murals and applied this to their homes and temples, while bordering the approach to naturalism. This started the rage fir mosaics in Europe, which was at its peak during the 4th to 13th century. The richness of color in the Early Christian Art makes it outstanding, with realistic murals of saints and angels in stationed in churches to provide a more heavenly aura for churchgoers (Bernan, 1997). Wall painting still continues to grow and develop even in the present era. It has gone through the era of classical art, which resulted to fewer mosaics, and the art direction went from naturalism to romanticism and to revolutionary themes. Though throughout the ages, one thing remains constant: a mural conveys what message the artist wants to impart with the audience. Mexican muralists Diego River and Jà ³se Clemente Orozco painted murals with revolutionary themes. This embodies their hopes in reforms and in the support of the people. Perhaps one of the most talked about early murals would be the cave paintings found at Altamira Spain during 1879, and in Lascaux, France during 1940 (Berman, 1997). These paintings are unique for that particular area, so it was easy to identify when the murals were created. These aged murals have a hunting theme, with overlapping forms which are elongate flight, and it also gives the impression of a prey cowering to death (Hiester, 1989, p. 27). This is similar to the murals of early Egyptians which portrayed on their walls how to make a living. Before men and women became intelligent and sophisticated, they were first and foremost primeval hunters who preyed on animals in order to live. Types of wall paintings There are many materials being used, and methods and techniques being used for wall paintings. Each method depends on the current era and culture, and the materials available as they developed by technology. The most common of them are frescoes, encaustic murals, mosaic, stained glass, baked enamels, modern synthetic materials, and photographic murals (Berman, 1997). As technology develops, more and more materials are being used for murals, such as casual paint and an ordinary brush which are painted on street walls. Frescoes The origins of frescoes are unknown are unclear, since there were only few early pieces which survived (Gealt, 1997). However, around c. 1700 BC, frescoes were discovered to be used in the Minoan Art of Crete (Berman, 1997). This perhaps would be the earliest piece of fresco during that time. During 2008, Dietsch provided a better picture of modern murals that were found in the Pompeii Exhibit. She described how the frescoes took a turn toward naturalism, wherein every detail is exact and precise. Birds and statuary indicated that there was a garden nearby the original location of the fresco, since it was an ancient Pompeian residence which was only excavated during 1978 and 1983. In an awestruck tone, Dietsch continued to describe the beauty of the Pompeian fresco as it became a bridge between the physical objects of that era, to the objects depicted on the fresco. Italian painter Constantino Brumidi created such a fresco filled with flowers, birds, and beasts which is a classic grotesque painting during 1856 to 1880. This fresco was able to picture clearly the daily events of human life, such as the flowers one would see every day, and captured it in a frozen moment that will last for all time. True to the frescos purpose, it was able to provide accurate representations of that era (Geracimos, 1997). A fresco conservator who was restoring Brumidis fresco noted how she was able to see how visitors are in awestruck amazement of the fresco as she is. Geracimos (1997) mentioned during the interview that the conservator was quoted to have said, There is a friendly, happy feeling around the frescoes. I have a sense that people see the recovery of the spirit and dignity in the original. Frescoes and murals alike were used to convey the story of a particular era, as well as to release emotions from those who will see them. They do not only beautify a place, but add to the atmosphere as well. An example of such fresco being able to depict feelings would be the Last Judgment in Romes Sistine Chapel. For a church, the breathtaking and forbidding fresco on the ceiling was able to both awe the churchgoers with its beauty and majesty, yet is also able to make them feel a little daunted by their sins. The fresco clearly illustrate the thin line between heaven and hell, and for every churchgoer who would look up and glance at its beauty, they will be reminded that they will have to live in the right side in order to avoid being in hell when the last judgment comes. Types of frescoes The 1300s to 1800s brought with them the boom of frescoes as they were painted on walls and ceilings of public buildings, churches, and private residences (Gealt, 1997). Among the many methods of wall painting in the early days, frescoes could be said as the more popular method of wall painting. There are two types of fresco: a buon fresco (or a true fresco) is created by applying a fresh wet layer of plaster on a wall surface, and is painted with pigments that are mixed with water (Gealt, 1997). This is the most utilized form of fresco, as the output would be very impressive and beautiful. Then there is the other type of fresco which is referred to as a secco fresco (or dry fresco). This is used by painting a dry surface with adhesive binder flakes (Gealt, 1997). Unlike buon fresco, this type of fresco is not permanent, and could be removed once the owner has used it to his or her preference. Wall Painting now Though a lot about wall painting has changed, there are some things that remain constant. Though there are more materials, and more purposes of murals and wall paintings, such as beautifying a home, or covering an ugly street, they still provide a sense of culture during the present time. What began as symbolic wall paintings that were sacred in caves, churches, and other early dwellings, became common and usual household paintings. Murals, frescoes, and other forms of wall painting are even see in government buildings, schools, and subway stations throughout the country (Hiester, 1989). Wall painting changed depending on culture, from the Roman and Greek warfare, to the epics of the Greek and the early Christian charges, to the Renaissance and revolutionary murals depicted to show life as it progresses. Heister (1989) continues with the changes in the mural setting, as she and her colleagues in the Education department team up with students to paint a mural for their school. They used everyday materials, such as Latex wall paint and foam brushes. The technology provides more uses for murals and frescoes than never before. An example would be Heister building a paneled mural for the school, as well as it being utilized in interior decoration by middle-class families. What used to be a declaration of wealth before is now something casual and usual, thanks to technology which enabled middle-class people to have access to frescoes (Geracimos, 2006). Murals and frescoes are now being used in interior designing. An interior decorator could also paint on a canvas as thin as wallpaper, so that the home owners will be able to take the canvas with them if they decide to move homes. It is also very mobile, such as what Hiester (1989) did with their mural, wherein the panels could be removed to accommodate new murals of future students that are more fitting for the time. In a way, murals are still used to beautify homes. Geracimos (2006) says that the trend is part of a larger pattern around the country that has people investing heavily in their domestic environment, the trend being the personalized murals in each home. There are many ways of taking advantage of murals in a home, such as painting a fairytale theme in a childs room, or something that might be able to ignite a childs imagination. Main rooms are also given the impression that they are bigger, thanks to murals. The materials being used are not as restricted as well. Nowadays interior decorators could create walls to look like limestone, burlap, or linen only by using paint. Such technology was unavailable before, but nowadays people can take advantage of this wonder (Geracimos, 2006). What is disheartening is that despite the boom of wall painting in the present era, there is a sad price that artists have to pay. Nowadays people do not see frescoes and murals as what they really are (which are pictures that have captured life and is a way of bringing into the present some of the past, which provides continuity); instead what people see is a murals shallow beauty. To illustrate better this point, Lothar (2007) writes about Lavaudieu village in France, describing the place as unspoiled stone village, no shops, no bars, no nightlife, just a restaurant or two. This quiet is supplemented with Lothars next words which are, what makes the village worth a visit are the exquisite 11th-century Benedictine abbeyà ¢Ã¢â€š ¬Ã‚ ¦ the refectory is a glow with Byzantine-influenced murals. With that simple sentence, Lothar was able to depict the murals in the area as something that was supposed to be appealing and peaceful. Never mind if, say for example, the murals painted on the abbey is filled with demons and angels fighting for the Lord. The people stopped caring about things that really matter, such as what a piece means, and instead preferred to think about just how shallow a murals image is. From sacred images, graffiti, and interior decoration It is clearly emphasized in the paper that the previous purpose of murals would be to beautify homes and to preserve the culture of one society. It has evolved to the purpose of beautifying homes, to draw epic tales and to encourage beautiful stories throughout history. With each technological advancement and marvel come different application of murals and frescoes. The Egyptians used murals to show their rich history in terms of their celebrations, deaths, and other important occasions, while there are those that showed war, revolution, and hunger on the walls. Now everywhere one looks, there are murals and paintings on the streets and walls. Politicians use walls as another way of campaigning, teenagers and gang members would put graffiti in the blank and clean walls. Did it grow or diminish over the years? From the sacred images in churches that were able to raise fear and astonishment to those who see it, to the common graffiti that are being splattered on blank walls in the neighborhoods. Thanks to the developments of todays technology, murals are accessible to everybody. Yet this accessibility could also wreck the beauty of murals, as they could be taken for granted.

Guide Dogs :: essays research papers

My report is going to be on guide dogs. In this I will show how the guide dogs are used in everyday life. I will show how they are trained to help the blind. I will show you about guide dogs and service dogs. I will also show you the dog breeds used for guide and service dogs. In this I will show you the importance of guide dogs to the disabled.   Ã‚  Ã‚  Ã‚  Ã‚  Guide dogs begin training at just a puppy. The dogs are taught basic things like to sit, stay, wait, down, off, etc. and of course they are taught to be house broken. The social training for the dog is one of the most important of all they will learn. During this training dogs are introduced to sights, smells, sounds, and unusual surfaces. The trainers also keep close attention to their socializing toward dogs, people, and traffic. And this is a basic training for a guide dog.   Ã‚  Ã‚  Ã‚  Ã‚  Many people refer to these dogs as guide dogs, but there is another way to call a dog that leads, a service dog. They are very alike in ways that they both have to watch out closely to everything that’s going on around them. A service dog are hearing dogs, they are used for the deaf. Another type of service dog is a seizure alert dog, but these dogs are very uncommon to see. And these are the types of service dogs.   Ã‚  Ã‚  Ã‚  Ã‚  There are many breeds of dogs to choose from some of the most common are golden retriever, German shepherd, and Labrador retriever. Many people can pick almost any breed they are looking for though. The common breeds I pointed out are used because of their intelligence, willingness to work, and their mobility. The dogs that help are really filling a hole that these people have.