Educate a noncompliant patient Assignment Example | Topics and Well Written Essays - 250 words

Educate a noncompliant patient - Assignment Example There are several ways through which the nurses and other healthcare professionals may educate the non-compliance patients. Counseling sessions can be conducted for the purpose of guiding the patients about their health plans, medications and diet plans. Seminars can be held related to different chronic diseases and the patients must be recommended by the doctor to attend these seminars to get a better insight about their condition. The non-compliant patients are the ones who do not have the health insurance, health plan complimenting their conditions or they do not have the desire of living. Therefore it is the responsibilities of the nurses and other healthcare professionals to encourage them to fight through this as a strong person. They can also educate them about the importance of medication and recommended lifestyle while fighting in their condition (Crane,

The Quest Of Life From Childhood To Death Essay Example for Free

The Quest Of Life From Childhood To Death Essay The quest for life has always been a medley of â€Å"the good, the bad and the ugly†. The occasional ups and downs of life and the frequent twists of fate here and there have left nobody untouched even the famous celebrities people see as role models. From Cradle to grave, everyone is faced with one challenge or the order of diverse degree. This was what Terry Kay’s plot captured in his classical, award winning novel titled To Dance With The White Dog. The plot of the novel revolves around Sam Peek, a complete family man, a local farmer and a celebrity, for featuring in many horticultural magazines in Hart County, Georgia, who devotedly planted pecan tress and even more devotedly loved his wife, Cora. For over 55 years, they were happily married, with kids until tragedy came knocking one night when Cora suddenly develops a heart attack which led to her death. Sam, already in his eighties was deeply saddened by his wife’s death. The children were not left out in sharing in the sorrow for they were one very happy family and devotedly loved each other. Sam’s health was naturally affected with by his grief and his daughter, Kate became too worried over his health, most especially when Sam claimed he keeps seeing a stray white dog that nobody else could see. Even Sam’s favorite son, James did not see the dog initially and everybody believes that the grief has affected his and simply going crazy, except his grandson, Bobby. However, after a series of events, everybody began seeing the white dog. Until the dog eventually disappears immediately after Sam’s death. It was concluded that the dog was Cora in another form. The theme of the novel is virtually about the quest or journey of life.The series of quest in Sam’s journey of life. His â€Å"saddest day† of loosing his wife, the lonesomeness that follows and the strength to live life without his wife. Sam’s story is about a true grief, aging, love and family life. Adding flavour to the quest is the mysterious White Dog that can only be seen by Sam Peek. It demonstrated a life-long love, natural process of aging and family relationship. One can taste bitterness and sweetness as one enters Sam’s life. You can feel the tears in his eyes, loneliness in his heart and joys on his face as the entire book enfolds vividly and dissolves in your mind. The book has been described as poetry portraying itself to be fiction. Despite his many children and friends, Sam felt lonely after his wife’s death. He had been invited for his 60 year college re-union, which he was looking forward to going along with Cora who promised to go with him. She died the very day the invitation came in the mail. Sam left home for the re-union, but lost his way along the road, he ended up in a medley of memories of his past struggles and achievements. He ended up going to where he proposed to Cora. He took a while reflecting on how he spent his life, the good old days with his wife, the younger days of the children. The life after his wife’s death and his companion, the mysterious white dog. He eventually discovers that he has cancer. As the cancer progresses in its stages, his oldest daughter moved back in to take care of him. Meanwhile, during his lonely days, his companion, the white dog would come around to keep him company. He was living alone in the farm. His children did not believe he could survive living alone in the farm without his wife. â€Å"How can this elderly man live alone on his farm? How can he keep on driving his dilapidated truck down to the fields to care for his few rows of pecan trees?†   Their fear was further aggravated when Sam keeps telling them about a white dog, â€Å"as white as the pure driven snow†, which seems to be   invisible to everyone but him, his children   be to think that grief and old age have gotten to his brain. Sam on the other hand begin to think his children crazy. Sam, knew he saw the dog. He, one of the smartest men in the South when it comes to trees could not be insane. He survived the pain of loss, grief, loneliness and old age yet maintaining the old farm alone. It is an emotional and intriguing story tracing Sam’s life through his life span, his memories, travails and the process of learning in life. Sam learns that the simple things of life are the most important after all. When he needed anyone, the white dog was always there, showing itself only when it felt was necessary. The story proves that love transcends death, for the love of Sam and Cora continued after Cora’s death through the white dog that Sam saw licking up grease on his back porch. Strangely enough, the white dog looked just like a dog that Sam and his wife had when they first were married. As Sam’s eldest daughter moved in to take care of him in his dying days, he opens the door for the white dog never to be seen again. After Sam’s death, the dog was not seen again either, only a faint print of the dog’s paws was noticed on his grave. The work was inspired by the experience of the writer and that of his parents. Kay was born in Hart County, Georgia, the setting of his novel. The eleventh of twelve children, which was the reason Sam had many children and friends. He grew up on a farm, he said that his parents had an undying love which he uses his novel to express, proving that true love disregards the concept of time and can possibly carry on lasting for eternity. It is actually a revised story of his experience about love, family and relationships.   A memorable experience of his childhood struggles, parental love and devotion, peer and family interaction etc. Summarily, the novel captures a true- life-like-story of humor, love, and friendship woven through the journey of Sam’s life. A quest for life from cradle to grave of an old man who must deal with the death of his wife death, as well as the trials of old age. A compelling story of the unusual struggle for survival despite the loss of a true companion and the other series of events time temper one life with. Sam Peek is a personification of strength, will and endurance, as he chose to continue to live on with all odds. Eventually his death culminates to creativity of the novel as the paws of his perpetual companion, the white dog, which was another form of Cora, was found on his grave. A true proof that their love will continue even after death.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Reference: Terry Kay: To Dance With the White Dog: Washington Square Press 1st edition Trade.1991 Paperback. ISBN # 0671726730 http://www.terrykay.com/TerryBio.html www.mupress.org/webpages/books/blackmarrhouse.html www.amazon.com

Marketing Concepts And Principles Of Success Of Subway Marketing Essay

Marketing Concepts And Principles Of Success Of Subway Marketing Essay Marketing analysis consists of finding out the group of potential customers or consumers as well as the market you are targeting. we need to find out their potential needs how can we develop and modify the product or services to develop their needs. We should also know the preferable usage the customer might have for the product or service. We should also be aware of the competitors operation throughout the market that is their pricing policy so that we can be one step ahead of our competitors. We should also be careful about the distribution of the product and services in order to make sure it reaches the right target of the market both local and international. This report is written by studying Subway a leading sandwich shop in Britain. Synopsis The story begins in Bridgeport, Connecticut, USA during the summer of 1965. Fred DeLuca, an ambitious 17-year-old high school graduate, was looking for a way to make enough money to pay for his university tuition. The solution came at a BBQ during a conversation with a family friend, Dr. Peter Buck. Dr. Buck suggested to Fred that he open a submarine sandwich shop having seen a sandwich shop in his hometown experience huge success.   With a $1,000 loan from Dr. Buck, the partnership was formed and Petes Super Submarines opened in August 1965. The first year was a challenge and a learning experience for the young entrepreneurs. They opened their second location a year later and quickly realised that marketing and visibility were going to be key factors in the success of the business the third outlet was in a highly visible location and its still serving sandwiches today. The name was shortened from Petes Super Submarines to SUBWAY ® and the familiar bright yellow logo was introduced.   The next step was to formulate a business plan that outlined the SUBWAY ® chains goals. In an effort to reach those goals, SUBWAY ® outlets began franchising, giving others the opportunity to succeed in their own business venture. The first SUBWAY ® franchise opened in Connecticut in 1974. Literature Review Compare alternative definitions of marketing.(P1) Marketing is a social and managerial process by which individuals and groups obtain what they need and want through creating and exchanging products and value with others.(kotler 2003). Marketing is the management process which identifies,anticipates and supplies customer requirements,efficiently and profitably.(Chartered Institute of Marketing). Marketing is the process of planning and executing the conception, pricing,promotion and distribution of ideas,goods and services to create exchange and satisfy international and organizational objects.(AMA 2004). As far as we can see in the above definitions that all of them is trying to say the same thing that it is a process. Some say it is a social process some say it is a planning process. I would define marketing as a way to reach the consumers as well as customers as AMA American Marketing 2004 has the definition that it is the perfect finishing of pricing promotion and distribution of ideas. I agree with that definition. Identify the main characteristics of marketing oriented organizations.(P2) All marketing oriented organizations develop their business around the customer. They focus on the environment and make a key factor in their decision making Ans:there are four main characteristics which explain the marketing oriented organizations. They are-1)Shared values. 2)Organization. 3)Strategy. 4)Stakeholders. 3)Strategy-Every market oriented company should have a good long term strategy. This is because the company will have a target of gaining its ultimate goal that is to be a market leader that is why from the first they should have a strong strategy which is understandable and flexible also. 4)Stakeholders-Stakeholders are those who has a direct or indirect stake which can be affected by the organisations behaviour or activity.For an organization stakeholders are a very sensitive issue.They should be careful when they make any decisions because the decision must be taken in consideration with the view point of the stakeholders.If the stakeholders are unhappy then this might affect the organization very badly. 3:Explain the various elements of marketing concept.(P3) Team work and Integrated approach to business Profitability Customer orientation Identify and assess the benefits and costs of marketing approach.P4 Ans: the cost and benefits of marketing approach are- Cost 1Regular marketing research-Company needs to do regular market research in order to stay updated according to the market. 2)Building excellent services-Company needs to give a good service both with the suppliers and the customers in order to build a goodwill for the company. 3)distribution-Company needs to be very particular in terms of the distribution costs.if the distribution cost is high it might affect them in the long run in terms of increasing the total cost. Benefits- 1)Profit-A good marketing approach means that it is going to hit the right point which should be the profit. 2)Customer loyalty and trust-Customer loyalty should be one of the key benefit. loyalty comes with the trust which is an important factor. when a customer trusts a company the customer will recommend it to the others. that is how the company will increase its benefit from the marketing approach. P5:Identify and explain macro and micro environmental factors which influence marketing decisions. RELATE INFORMATION TO SUBWAY Macro environmental factors which influence marketing decisions are(P5/M2) Economic Environment It is best described as having the factors that affect consumer buying power and spending patterns (Kotler et al 1998). These factors include income, levels of employment, inflation, value of the currency and many others. The income is a very important factor in terms of macro-environment as any customer because the customer should have the purchasing power to buy the product. If they have the purchasing power they are most likely going to buy at subway. Value of the currency is an important factor. If the value fluctuates then we cannot value the correct value of sub according to the market. Political Social Technology Micro environmental factors which influence marketing decisions are- 1)Customers-Organisations survive by satisfying the needs, wants and providing the benefits of the customers. For e.g-Subway gives special offers to the customers like the sub of the day. 2)Employees-Employing the correct staff and keeping this staff motivated is a very important part in terms of strategic planning process of the organization. Training and development is an important factor in subway in terms of getting a competitive edge than any other fast food joint. 3)Suppliers- Keeping a good relationship with the supplier is a very important factor. Prices of raw materials might increase. A good relationship ensures that they get the products of good quality at a competitive price. P6:Propose segmentation criteria to be used for two products in different markets. Ans: Market segmentation is the fundamental component of a market-based strategy. A market segment is a specific group of customers with distinctive customer needs, purchase behaviours and different descriptive characteristics.(Best 2000). We can talk about the halal stores in subway and the general store of subway. They are two products in different markets. One is aimed generally. Another one is specially aimed at the muslim customers who wants to eat at subway. P7:Outline the factors which influence the choice of targeting strategy. Ans: targeting strategy is the selection of potential customers to whom the business wants to target them to sell products or service. Factors influencing the choice of targeting strategy are- 1)Markets diversity- Market goes on to take different routes like the case of subway which is diversifying their sandwich products. 2)The level of competition-Subway has to ensure their goal beside the level of competition that they are facing. This is why they are targeting health conscious customers by introducing low fat subs like chicken teriyaki. They also use the slogan called Eat Fresh to target people who want to eat out but wants to avoid junk food. 8)Explain how buyer behavior affects marketing activities in two different buying situations. Ans: Buyer behavior affects marketing activities in many situations. One may be the way the customers lifestyle is. For e.g.-if the customer is an marketing officer he is more likely to buy formal clothes than a plumber who needs informal clothes like jeans because it will be more suitable for him to work with a pair of jeans. Another situation might be a psychological factors. For e.g-customers of mark and spencer might belief that ms products are very much better than the others. This might influence them to buy that product.

War Poems: Totoy’s War, State of Siege, and War is Kind Essay -- Totoy

â€Å"Totoy’s War† by Luz Maranan, â€Å"State of Siege† by Eric Gumalinda, and â€Å"War is Kind† by Stephen Crane Throughout our history, both recorded and unrecorded, there have been countless violent battles fought. From small skirmishes to full on declarations of war, humans have been involved with battling on another for all the reasons that they have. The only thing alarming is that, as time and technology progresses, the number of casualties and collateral damage have been increasing as well. In addition, the implications to the human mind, brought upon by the excessive violence, can be equally damaging. With that being said, the psychological implications brought upon by war can be reflected in several art forms, such as poetry. War poems usually deals with how the persona of a particular poem, reacts to life altering events such as war. â€Å"Totoy’s War† by Luz Maranan, â€Å"State of Siege† by Eric Gumalinda, and â€Å"War is Kind† by Stephen Crane are just three examples of the many war poems that exist. Each of the poems conveys different messages, as well as utilizing different methods to convey the said message, despite having one common theme. The Fear of the Children â€Å"Totoy’s War† by Luz Maranan is easier to read poem, as compared to the other two poems mentioned. The poem is about the fear that people have during war times and how it affects various people, of all ages. The poem itself has no subliminal message that it wants to portray to its readers and is very direct with the matter of war – no use of metaphors, ironies, or difficult figurative language, whatsoever. The dramatic situation in the poem is that a child, Totoy, came to the persona asking â€Å"Is there a war?† (Maranan 2) with fear in his eyes. The persona then goes into c... ..., as well as the readers. Stephen Crane’s poem in contrast, uses irony to try and convey the message about the ugliness war brings. Eric Gumalinda’ poem on the other hand, is the one that is sort of off-tangent to the two. This poem in particular, shows the readers a glimpse of what is happening on a damaged person’s mind. It shows the readers a first-hand view on what people during war times could do, and all their intentions. Works Cited Crane, Stephen. "War Is Kind by Stephen Crane." About.com Poetry. About.com, n.d. Web. 7 Feb. 2015. . Gumalinda, Eric. Lyrics from a Dead Language poems 1977-1991. Manila: Anvil Publishing Inc., 1991. Print. Santiago, Lillia. In the Name of the Mother: 100 Years of Philippine Feminist Poetry (1898-1989). Manila: University of the Philippines Press , 2002. Print.

Ethics Paper Essay

Economist Milton Friedman said that â€Å"the only entities who can have responsibilities are individuals. A business cannot have responsibilities. So the question is, do corporate executives, provided they stay within the law, have responsibilities in their business activities other than to make as much money for their stockholders as possible? And my answer to that is no, they do not.[2]† Nowadays, this debate falls into the CSR, or also know as the â€Å"Corporate Social Responsibility† talk points. In [7] Cheers questions: â€Å"What is the business of business†? Should business attempt to solve social issues or should business merely exist to maximize shareholder wealth? My opinion is that corporations and public companies should focus on maximizing stockholder and shareholder wealth, while simultaneously relying on ethical principles. Further reading about Friedman’s conservative stance on business’ business, one can point out that Friedman is quite positive that the social responsibility of a business and the primary focus of those who run the business is to make profit [6]. In business there is a multitude of different scenarios. These scenarios are hardly similar and each of them requires different point of view, perspectives and methods of approach. Is this the right approach? From the other point of view, ethical issues should not be overlooked. As we move towards a more connected world, with social media slowly replacing mainstream news channels, where â€Å"green† is the word and technology of choice, where political correctness is more important than the essence of an issue, ethical mishaps can turn into a publicity nightmare for corporations. While, in my opinion, a lot of ethical and moral issues are overly inflated there are some that must be taken into account, since they directly relate to the business’ business: profits! In the world we live in I think it is fair to say that corporations can still pursue successful paths while pursuing several methods of social responsibilities. I want to focus on three methods.

MBA Interactive Project Essay

Introduction Continuing the work and analysis begun in the first three SLPs, we again project ourselves back in time to the year 2012. I am in responsible for decisions on product development and pricing for the next four years for our line of tablets. I will show the score, financials and market data at the end of the four year period from my previous time discussions. Finally we can make a detailed discussion and analysis of the data using CVP analysis, and will explain why I recommend specific pricing and research and development (R&D) costs for the next four year period. Discussion The Clipboard Tablet Company is currently making three different tablet models; the X5, X6 and X7. The X5 has been on the market for three years already and market research has determined that consumers are not very worried about performance for this older tablet. The middle tablet, the X6, has been on the market for two years and market research shows consumers are concerned about performance but not necessarily price. The final tablet, the X7, is the newest and has only been on the market for one year, and market research shows the consumer is interested in both performance and price. With this in mind, we can analyze how the products evolved when Mr. Shmoe was in charge. The following table depicts the price and R&D percentage for each tablet over the preceding four years (since the last run) and whether or not the particular tablet production was discontinued or not. The graphs also depict the revenue generated and profit from the different tablets over the time period I was in charge of making the decisions instead of Mr. Shmoe. Review Overall the results of the third run of the tablet simulation had an end result which was approximately $142 million greater than the previous run, which was accomplished using CVP analysis. This change was due to two reasons. The first was the increased sales and revenue generated by the X6 tablet, ultimately reaching market saturation. The second reason was due to the dramatically increased sales of the X7. As the graphs display, the X6 accelerated greatly in terms of revenue and profit through 2013 and then began a steady and definite decline once reaching market saturation. Revenue and profit for the X7 were drastically different as compared to previous simulations, beginning to increase in 2014 and 2015,and setting the stage for sustained revenue and profits in the future time period. The X5 was relatively unchanged from previous simulations since I left the pricing alone due to the tablet having been on the market for several years already. Data Discussion It will also help to discuss in more detail what happened in the third simulation under my supervision while using the CVP model. For the X5, initial R&D allocation of the $24 million available was only 5%, or $1.2 million, plus the $75 million in other fixed costs gave a total fixed cost of $76.2 million. The variable cost per unit for the X5 amounts to $150, and using a price of $300 per tablet, the breakeven point for the X5 is 508,000 units sold. A price of $300 per tablet yielded a profit of $119 million. Fixed costs for the X5 are extremely high and with the age of the X,5 little R&D dollars were allocated in order to keep the total fixed costs down. Next up, the X6’s fixed costs were $48.3 million including the R&D costs, while the variable cost of the X6 came out to $275 per tablet. The breakeven volume for the X6 priced at $375 per tablet comes out to 375,000 tablets. The idea here was to achieve market saturation as quickly as possible and reap the associated profit. Based on the life cycle of the X6, the price was increased by only five dollars per year and associated R&D expenses were reduced only 5% in the latter years. Finally, the X7 has the exact same fixed cost as the X6 with the only difference being the dollars allocated for the R&D, which for the second run of the simulation was $49.5 million. However, the variable costs for the X7 are extremely low at only $55 per tablet. The breakeven volume for the X7 at $120 per tablet comes out to just under 577,000 tablets. The strategy here was to have a much lower initial price in an attempt to capture market share and volume upfront which would ultimately reap large profits after the breakeven point. Formulating a revised strategy Considering all of this information, the revised strategy will be somewhat similar from the previous one in regards to the overall conceptual plan. My previous strategy focused on CVP analysis, while the newer revised strategy for the tablet simulation will attempt to tweak and optimize this strategy further. Due to the lower breakeven prices of each of the tablets, volume for each one can be increased immediately by a reduction in price. Therefore we will attempt this for the X6 and X7 tablets. CVP does not account for product lifecycle, however, which is why my strategy is to more or less leave the pricing the same for the X5 as the previous run. R&D for the X5 will never increase above 1% since the consumers don’t care for this feature, while R&D will be the highest for the X7, which is marketed as the primary benefit of this higher-performance tablet. Prices for the X6 and X7 will increase by $10/year while maintaining roughly a 40-60 R&D split respectively, with the beginning price of the X7 starting $10 lower. This strategy should show higher profits after four years by keeping prices closer to their breakeven CVP pricing and varying slightly the R&D costs based on changing market saturation. To sum up the strategy, it is to more or less leave the X5 and X6 fairly constant from my previous simulation but attempt to increase overall sales in the X7 market, thus creating more revenue and profit. The following table depicts the results of the updated strategy for the next four years. As you can see we left the initial pricing for the X6 the same, starting out with a price of $375. Conclusion In conclusion, we generated a revised strategy for the Clipboard Tablet Company based on a revised and optimized CVP analysis. By adjusting the pricing for the X7 slightly downward in order to increase sales and revenue/profit, we maximize the outcome. The goal is to continue reap the profits out of the X5, get maximum revenue off of the X6 by achieving market saturation and to dramatically increase sales of the X7 which is the future for our company. I look forward to putting this into practice. References Forio.com, 2012. â€Å"Introduction.† PDA Simulator. Retrieved 09 Jan 2013 from: http://forio.com/simulate/jelson/tablet-development-sim-1/simulation/#p=page1 Manoski, Paula, 2002. â€Å"The R&D strategy/strategic process Part 1: a road map to R&D effectiveness.† Allbusiness.com, Retrieved 09 Jan 2013from: http://www.allbusiness.com/sales/customer-service-product-knowledge/122484-1.html QuickMBA.com, 2010. â€Å"Product Lifecycle.† Retrieved 13Jan 2013 from: http://www.quickmba.com/marketing/product/lifecycle

College Argumentative Research Paper Topic Ideas Essays

College Argumentative Research Paper Topic Ideas Essays College Argumentative Research Paper Topic Ideas Essay College Argumentative Research Paper Topic Ideas Essay Essay Topic: Argumentative College students when assigned with research papers often face quite a lot of difficulties in choosing the best and interesting argumentative research paper topics. An ideal argumentative topic is one that piques you and compels you to do more research on it. Basically, such kinds of topics are those where you take side and argument over it with the support of unyielding facts and figures. However, it is not necessary that every argumentative paper needs to establish relevant facts. Instead there are some argumentative papers which are only used with the pure intention of arguing with the examiner over a particular subject matter. The important point that greatly helps in writing a best argumentative paper is that you need to perform an in-depth and serious research on the topic you selected for your academic paper. The reason is that such kinds of papers generally contain the writer’s personal point of view which is based on a serious research and supported by rigid data or evidence. Augmentative research paper topics are persuasive in nature and such papers are not only informative but also express the thoughtful perspective of the writer on a particular topic. The following important elements are seriously needed to put together a reflective and informative argumentative paper: Passion for the subject Persuasive reasoning or arguments Solid evidence or facts that give logical Listed below are some of the interesting categories that can offer you many unique and intriguing argumentative research paper topics. Politics: This is another interesting category but it should only be selected if you have interest in politics. This research paper topic may include foreign policies, IMF, international affairs, recent bills passed by the President, etc. Social Topics: Social topics include a very wide variety for instance, legal rights, and rights of sex offenders, teen pregnancy, social discrimination, racism and illegal immigration. These are only a few relevant example ideas for your social argumentative research paper. Environment: Environmental studies are the fastest growing field these days. Majority of pupils these days are pursuing this field not only because it is interesting but also very informative. The most common topic that is being discussed these days is global warming and its effects on us. Technology: Technology has changed our daily life, both professional and home life. It is a very common yet the most popular category that you may choose for your research paper. This category include is unethical hacking, animal cloning, etc.

Dont Underestimate the Value of Your Own Town

Dont Underestimate the Value of Your Own Town Used to be, when I thought about travel writers, while longing to be one myself, I thought only of those lucky few fortunate enough to land all-expenses-paid assignments to produce articles in places like Burma or Bhutan. I never considered the possibilities my own city had to offer in the way of travel-related articles.    My thinking changed, however, when I subscribed to a travel newsletter. Every month the newsletter spotlighted a city, either foreign or domestic, giving a full logistics report. As I lived in Lexington, Kentucky, at the time, I queried the editor of the newsletter and asked would she be interested in a logistics article on Lexington. She said yes.  Ã‚  Ã‚  Ã‚      Even though I’d lived there for several years, I’d been too busy raising four sons and working full time to get around and actually see what Lexington had to offer. Too, Lexington was simply where I lived and worked; as such, I never considered it newsworthy enough to write about. When I received the assignment, however, I saw it in a whole new light.   Endless opportunities for travel articles abounded, not only for the assignment I already had, but for a string of other articlesthe bourbon distilleries, the wineries, the racetracks, the nightlife, the culture, the sports.    From my initial article I was able to pitch other variations to different magazines. I found travel-writing opportunities in Lexington’s surrounding communities also. In Keene, Kentucky, only 15 miles outside of Lexington, for example, I saw the possibility of a travel essay in a rambling wood-frame hotel, once a popular summer resort and place of safety during a cholera panic in the mid-l800s. As a portion of the hotel also currently housed a down-home-type restaurant that featured the best Southern cooking I’d ever tasted, that also became an article. The Wisconsin town I now reside in is so isolated and pitiably small that it really doesn’t offer enough to bring that traffic jam of eager tourists to its city limits. But, Green Bay, home of the Green Bay Packers and historic Lambeau Field Stadium, is only a mere 30 miles away, and I’m already putting together a list of possible travel articles on that city.    If you’re a beginning travel writer, live in a small town and have limited travel money, consider checking out near Also, even though your city or town IS small, perhaps it’s connected to other small towns (Door County in Wisconsin, for example, a string of very small towns, runs along both sides of the peninsula and attracts hundreds of tourists each year). If your town is part of such a string of towns, and barring it has at least one notable attraction, include it as part of a driving-trip travel piece of a larger whole. To get an idea on how to write a travel piece on your city or town, decide on the format you wish to useshort getaway, essay/story, historic place, driving trip, little-known or undiscovered place, etc.   Then, using an example article from the publication you wish to write for, follow the example.   

Tourism and Hospitality Research Essay Example | Topics and Well Written Essays - 2000 words

Tourism and Hospitality Research - Essay Example Research help players in the hospitality industry to understand the best ways provide services for customers. Primary research aids in gathering of information used in books and the respective fields across the globe. While the benefits of research are obvious, it is still debatable if there is such a thing as perfect research. Because of the value laden nature of research, subjectivity of facts, and bias of researchers, I agree with Griffith’s assertion â€Å"there is no hope of doing perfect research† (Griffiths, 1998, p97). I argue that despite the absence of perfect research, researchers should be objective, and provide information that is helpful for the tourism industry. Coherent and functional research is achievable through objectivity, respect of rules and ethics and emphasis on validity. 2. My Research Approach: Positive Paradigm For my research, I chose Positivism as my paradigm. The positive paradigm accrues from the ideas of French Philosopher August Comte. Comte observed that observation and reasons are essential to understanding human behavior. He emphasized the role of experience of senses accrued after repeated observation and experiments. Positivist thinkers resonate with Comte’s views because they enhance knowledge acquisition by embodying science as an instrumental tool of research. Determinism, empiricism, parsimony, and generality are key facets of the positive paradigm. Determinism argues that human events are caused by circumstances. Understanding circumstances is, therefore, critical for a substantial research work. Empiricism premises on the use of evidence to support theories. Parsimony implies that explanations for research should be brief and concise (Dash, 2012). Even though positive paradigm has been influential in shaping research, it has been criticized for its lack of acknowledgement for side issues such as subjective state of individuals, the assumption that human nature is passive, and it is under the prer ogative of the external environment (Hossard, 1993). 3. Why Positive Paradigm? Positive paradigm emphasizes objective approach while carrying out research. It also encourages the use of experiments and analysis subject to quantitative and qualitative data. Despite its limitation such as the emphasis on the environment as a key player of occurrences, and the assumption that human nature is passive, positive paradigm provides the best platform upon which a study on tourism and hospitality can be undertaken (Anderson, 1998). I considered the following questions before I chose the positive paradigm as my preferred research method. What are my social phenomena? Is my opinion on tourism and hospitality subjective or objective What are the sources of knowledge for this study? Can more sources be created? What is the relationship between tourism and hospitality and the environment? I realized that positive paradigm provided the best strategy for undertaking this research. First, because the positive paradigm encourages the discovery of new facts dues its objectivity, it creates room for me to inject my personal discoveries. Second, because of tourism and hospitality’s a direct correlation with the environment, I figured that the environment would be an influential player in the research. I also realized that in this industry, key sources of information

Observational assignment police ride along Personal Statement

Observational assignment police ride along - Personal Statement Example With over thirty years of experience between them I felt pretty safe! The officers planned to set up a road block on the main street that leads to the largest disco in town, but that plan would have to wait. On our way to set up the roadblock to the main disco the officers got an emergency call from a smaller disco that that there had been a fight between a Russian and an Italian. The Italian had been stabbed in the shoulder so while we waited for the ambulance the officers questioned both men. It was very interesting to watch their interrogation methods. They spoke to the men separately and asked them the same questions over and over but the officers cleverly reworded the questions to see if they could identify any contradictory statements. It was fascinating to watch. Once the officers gathered information from the victim and the witness the ambulance transported the Italian to the hospital. The officers found an outstanding warrant on the Russian for a failure to appear in court so he was arrested even though the charges for the stabbing were still pending a full investigation. Then we moved on to set up the major roadblock. Unlike American patrol methods where officers drive around neighborhoods, German patrol officers use the tactic of setting up roadblocks at potentially troublesome locations and remain stationary allowing the trouble to come to them. After setting up at our location at 23:27 officer Schmidt pulled over a 2000 BMW and began questioning the nineteen year old occupant. As officer Schmidt took the man's information he also was observing his behavior, how he answered questions, what his eyes looked liked. Based on what office Schmidt observed he asked the driver to submit to a breathalyzer test which registered at 1.2 pro mille. The man was arrested for DWI. At that point Officer Schmidt took the opportunity to educate me about the consequences of DWI. He said since the man was nineteen and still on Germany's two year probation for young drivers, he probably would not be able to drive again for years. In addition, he will have to pay a fine ranging from 2000 to 3500 euros. The next call we received was a report of an overdose in the large disco. A 17 year old girl apparently overdosed on ecstasy pills and was being rushed to the nearest hospital. When we arrived the officers questioned the girls "friends" but of course none of the "friends" knew anything about where she got it or how much she took. Naturally the officers were skeptical but didn't push the issue and seemed satisfied that at least the girl was on her way to hospital. At about 2:00 the traffic from the disco had begun to slow down so the officers decided to patrol around the city. As we drove around office Schmidt noticed a 2003 model Opel without a license plate parked on the main artery. The circumstances seemed to indicate a stolen vehicle so the officers called in the VIN number and sure enough the car had been reported stolen two weeks earlier. I noticed the officers were very careful not to disturb any evidence as they obtained the VIN number and inspected the vehicle. They told me that car thefts have been on the rise in the area over the last few years. Thieves take the cars across the border into Poland and then strip them and part them out making the stolen vehicles very difficult to find. Officer Schmidt then called a towing company to take the car to impound where a team of specialists from

Gender biases in the United States Essay Example | Topics and Well Written Essays - 1000 words

Gender biases in the United States - Essay Example The female victims suffer from low self- esteem. Other female victims lack the confidence to perform their daily tasks. Other female victims suffer from a feeling of helplessness. Additionally, society had impressed on women that their gender role is lesser in value to the male gender. Being informed that the female job applicant was not hired because the company needed a male sales representative is tainted with gender bias. Society had impressed on the female gender that the male masculinity is higher in value over the female gender’s less masculine physical built (Chin 125). Further, Robert Kail’s research emphasized that only ten percent of the top 500 corporation 2006 officers were women. Further, it was only in 1981 when Sandra Day O’ Connor was appointed Supreme Court Judge. The next female Supreme Court Judge was twelve years later, Ruth Bader Ginsburg. Likewise, most of the faculty members of universities and colleges were male professors (Kail 443). Moreover, Robert Kail shows in the above table that gender bias had improved (Kail 441). The population of women had increased from 76 million in 1950 to 152 million in 2006. The same table shows that there were only 21 percent of women enrolled in high schools during 1950. However, the percentage had increased significantly to 86 percent in 2006. Because of the modern era where gender bias had been significantly reduced, 66 percent of women were married in 1950. The married women figure dropped to 47 percent. One possible explanation was that more women preferred to work outside the home instead of taking care of the family as plain housewife. The above table clearly shows that 29 percent of the women were working outside the home during 1950. However, the women working outside the home figure influentially rose to 60 percent in 2006. Historically, women were relegated to the home chores. Prior to the 1970s, women were characterized as mentally and morally lesser in

Music as Spiritual Practice Essay Example | Topics and Well Written Essays - 1250 words

Music as Spiritual Practice - Essay Example Many just like the song because the beat is catchy.One sad but true fact is that one in 20 U.S. adults can't read English. This also means that they may not even read a psalm. That's where the elements of music comes in. The Scripture goes "sing a joyful song unto the Lord."[Holy Bible] A disadvantage of aural music is that it excludes the deaf. Technological advancements are making music accessible and discernable to the deaf. He who has ears, let him hear. [Holy Bible, Rev 2]When should you, as a musician choose accompaniment Is a capella the best way to go Does singing a song acapella enhance the artistic value of it These are all fair questions that need to be answered. If we look at the Old Testament Psalms, for example, there really is no clear answer. There is a history involving the use of musical instruments in Jewish and Christian Services. There are bible verses that pertain to the idea of singing a joyful song unto the Lord.[Psalm 100] This lets us know that this is accep table worship. However, the use of musical instruments in church services still remains controversial. It is amazing how Salamone Rossi essentially started out as a wedding singer for the banquets of the duchess Isabella in the 16th century. Rossi's acclaim was during the Italian Renaissance. The era was a time of creative celebration. This was during a time where Jews were tolerated rather than enjoyed. They were, according to the Historical notes on the music, ostracized, at times. Rossi, however through his music gained some acceptance. The Psalms still have incomparable teaching power. Listening to the sounds of the day and how they make you feel is in itself a tool with which to speak to God. But what happens when you face some sort of disability. That is where the Psalms', (which is indeed a form of music) teaching power is turned into healing power. The Psalms teach us to see beyond aesthetic beauty. It teaches us to listen with our souls, with our minds, with our hearts and with our imaginations. After 32 years listening to music one thing holds true: Aesthetic listening is no listening at all. And what is meant by that is this. It is that one must listen "relatively". That is, to say, be the writer or be the author. Relate the song to something in your life. The lyrics of one song may say "His love endures forever."[Psalms] God calls us to seek out this passage in life. To find the aesthetic beauty that accompanies the active listening which is aimed at getting all the senses involved. One natural way to engage in listening is to remember the setting. Where were you when you first heard that song What were you doing This is how you begin. How you become the music. For deaf children who have little life experience it is important to remember that their environment and upbringing will serve as catalysts to experiencing the music. These basic questions build a foundation for developing taste as well. We have many evidences of the rhythm of life. This may be why women have biological clocks. This rhythm suggests to us to find meaning and connection with the Psalms. Look for a song in the meadow and in the hustle and bustle of

BDX Organizational Information Technology Summary Research Paper

BDX Organizational Information Technology Summary - Research Paper Example In addition to the small group, there is a larger group of contract personnel and consultants, who do not use the company’s network. The following are the names of the key personnel in BDX: The title of the IT department is Computer Lab, and the number of staff in this department is three. Each staff is allocated various responsibilities, which range from software installation to information technology systems maintenance. The IT department is allocated 30 percent of the total budget. The budget includes employee’s remunerations, purchase, and development of relevant information technology systems. The budget also includes maintenance fees for the various information technology systems in the company. There are users project leaders at the organization. These project leaders are concerned with research and development activities of the organization. They have the responsibility of ensuring that the organization is up-to-date with technology and making use of technology to enhance functions of the organizations. A web team exists which is led by Toni McEntire. Toni is the Network Administrator and he creates and maintains the BDX webpage. Two other employees assist Toni and they ensure that all technology-related items run smoothly; they include web updating and maintenance. The web team name is Fast Technology Innovators and it reports directly to the Network Administrator. The name is based on the mean age of the web team and the present situation in the technological world. The company has outsourced most of the functions such as help desk, stationaries, office equipment, and infrastructure materials. The move is to ensure that the company is not overwhelmed by the many functions. This also ensures that everyone in the company runs smoothly and as expected. There were no new hires last year and this is because of the fact that the company is still in its early development

Week 6 Moral Distress and Moral Integrity Assignment

Week 6 Moral Distress and Moral Integrity - Assignment Example safe and poorer quality of the care being received by the patients, along with decreasing job satisfaction.(Pauly, Varcoe & Storch, 2012) One key that is very important is not to â€Å"bottle up† the moral distress that one is feeling; addressing the sources quickly will lead to better practices in dealing with the phenomena for the betterment of a strong healthcare workforce, of which nurses play a huge part.(Epstein & Delgado, 2010) Ethics and morality can be such difficult to issues to address, because we live in a diverse world, with varying ideologies of what â€Å"ethics and morality† are. In healthcare it can be even harder because it involves the lives of patients. The phenomenon of nurses leaving their positions is a serious one. According to one study 25% of nurses, as well as social workers, are experiencing â€Å"moral distress† badly enough to consider leaving their jobs, while 40% claim that given the option they would not choose the same profession.("Nurses want to," 2013) Many Researchers feel that much more in-depth research is called for and there is a necessity to redefine what the goal of healthcare is; the message, â€Å"†¦that doing the right thing is an organizational and a political as well as an individual responsibility, is one that needs to be emphasized.(Gallagher,

Music as Spiritual Practice Essay Example | Topics and Well Written Essays - 1250 words

Music as Spiritual Practice - Essay Example Many just like the song because the beat is catchy.One sad but true fact is that one in 20 U.S. adults can't read English. This also means that they may not even read a psalm. That's where the elements of music comes in. The Scripture goes "sing a joyful song unto the Lord."[Holy Bible] A disadvantage of aural music is that it excludes the deaf. Technological advancements are making music accessible and discernable to the deaf. He who has ears, let him hear. [Holy Bible, Rev 2]When should you, as a musician choose accompaniment Is a capella the best way to go Does singing a song acapella enhance the artistic value of it These are all fair questions that need to be answered. If we look at the Old Testament Psalms, for example, there really is no clear answer. There is a history involving the use of musical instruments in Jewish and Christian Services. There are bible verses that pertain to the idea of singing a joyful song unto the Lord.[Psalm 100] This lets us know that this is accep table worship. However, the use of musical instruments in church services still remains controversial. It is amazing how Salamone Rossi essentially started out as a wedding singer for the banquets of the duchess Isabella in the 16th century. Rossi's acclaim was during the Italian Renaissance. The era was a time of creative celebration. This was during a time where Jews were tolerated rather than enjoyed. They were, according to the Historical notes on the music, ostracized, at times. Rossi, however through his music gained some acceptance. The Psalms still have incomparable teaching power. Listening to the sounds of the day and how they make you feel is in itself a tool with which to speak to God. But what happens when you face some sort of disability. That is where the Psalms', (which is indeed a form of music) teaching power is turned into healing power. The Psalms teach us to see beyond aesthetic beauty. It teaches us to listen with our souls, with our minds, with our hearts and with our imaginations. After 32 years listening to music one thing holds true: Aesthetic listening is no listening at all. And what is meant by that is this. It is that one must listen "relatively". That is, to say, be the writer or be the author. Relate the song to something in your life. The lyrics of one song may say "His love endures forever."[Psalms] God calls us to seek out this passage in life. To find the aesthetic beauty that accompanies the active listening which is aimed at getting all the senses involved. One natural way to engage in listening is to remember the setting. Where were you when you first heard that song What were you doing This is how you begin. How you become the music. For deaf children who have little life experience it is important to remember that their environment and upbringing will serve as catalysts to experiencing the music. These basic questions build a foundation for developing taste as well. We have many evidences of the rhythm of life. This may be why women have biological clocks. This rhythm suggests to us to find meaning and connection with the Psalms. Look for a song in the meadow and in the hustle and bustle of

Week 6 Moral Distress and Moral Integrity Assignment

Week 6 Moral Distress and Moral Integrity - Assignment Example safe and poorer quality of the care being received by the patients, along with decreasing job satisfaction.(Pauly, Varcoe & Storch, 2012) One key that is very important is not to â€Å"bottle up† the moral distress that one is feeling; addressing the sources quickly will lead to better practices in dealing with the phenomena for the betterment of a strong healthcare workforce, of which nurses play a huge part.(Epstein & Delgado, 2010) Ethics and morality can be such difficult to issues to address, because we live in a diverse world, with varying ideologies of what â€Å"ethics and morality† are. In healthcare it can be even harder because it involves the lives of patients. The phenomenon of nurses leaving their positions is a serious one. According to one study 25% of nurses, as well as social workers, are experiencing â€Å"moral distress† badly enough to consider leaving their jobs, while 40% claim that given the option they would not choose the same profession.("Nurses want to," 2013) Many Researchers feel that much more in-depth research is called for and there is a necessity to redefine what the goal of healthcare is; the message, â€Å"†¦that doing the right thing is an organizational and a political as well as an individual responsibility, is one that needs to be emphasized.(Gallagher,

World Hunger Essay Example for Free

World Hunger Essay Hunger and starvation is an issue that plagues countries all over the world, regardless of how developed that country may be. From the United States to villages in Uganda, there are people who go days without eating, resulting in malnutrition and even death. Many charities and programs such as the United Nations World Food Program are currently working to save lives, but there are still millions of people in need of help and assistance. The UN World Food Program addresses hunger everywhere, including countries that are typically not associated with starvation. In Kabul, Afghanistan not all families can always afford enough food on a daily basis to feed their children. With the region being labeled more as a war-torn area, people often overlook the economic impact of political situations and how the natives are affected. Many adults have to work a minimum of ten to twelve hours every single day of the year, just so they can provide for their families; and if such work is not available, there is no guarantee that they will eat. Africa, in particular, is renowned for its third-world status and the widespread hunger that the entire continent has faced for years. Not only do poverty and a lack of resources add to the high levels of starvation, but the HIV/AIDS epidemic has also contributed to the problem. In Zambia, for example, the UN works with several mothers who are HIV-positive, yet they have several children that they need to raise. In the entire country, 14 percent of the people now have HIV and 16 percent of the entire female population is infected. Many of these women are also working mothers who struggle to find the energy to work long hours due to their illness. They also tend to forgo eating so that their children will have more food each day—a cycle that leads to further deterioration of their own health and increasing weakness, so they are unable to keep up with their work schedules. Fortunately for some of these families, the UN has intervened by providing nutritious food and medicine to treat some of the HIV symptoms. This has enabled many mothers—the UN’s target population in Zambia—to continue working while also building back up their own physical strength. Another example of the UN’s work is Congo, where malnutrition has recently been a rising concern. UN workers have been effective in teaching the natives of Congo to farm and plant their own food, as well as the importance of a nutritious diet. One of the countries most closely associated with hunger and starvation, of course, is Haiti. The UN World Food Program has had an increasing population on the island ever since the major earthquake back in January of this year. Working together to rebuild the country, the UN has made deals with many of the survivors—they provide the people with cash and food rations periodically in exchange for labor, which includes clearing the debris, paving roads, and reconstructing houses and other important buildings. Not only has the World Food Program helped with Haiti’s hunger issues, but they have essentially provided earthquake survivors with a sort of job market. Without the program, the country would clearly have no standing economy, and therefore there would be no available work. Since the labor that the people provide in exchange for food and money all goes towards reconstructing their own country, this process implemented by the UN completely benefits Haiti and its people, especially in the long-run. Perhaps the greatest feature of the United Nations World Food Program is that it addresses hunger from all sides. They do not simply enter a country, distribute food, and then leave. Instead, they work closely with the people there and provide them with the proper skills and knowledge so that they are able to feed themselves and their families forever—not just when the UN is there. Still, due to the fact that there are far more starving people than there are those who can help them, a great portion of the world still needs assistance and there is an enormous amount of work that has yet to be done.

Strategic Framework for Reform of the Health Service

Strategic Framework for Reform of the Health Service Introduction: In 2012 the Department of Health (2012) (DoH) launched its Strategic Framework for Reform of the Health Service. The rationale behind the release of this Framework, through the Health Service Executive (HSE) was the continued improvement of societal health and wellbeing within the State of Ireland. Four key areas were identified for reform: Health and Well Being; keeping people healthy, Service Reforms; providing healthcare that people need, Structural Reforms; delivering high quality services and Financial Reform; getting the best value for health system resources. To achieve these reforms there must be a symbiotic relationship in situ between all four key areas, providing the best provision of care and best practice to all stakeholders involved, through the continued and correlated use of Management, Leadership, Quality Management and Information Management. Examining some of the principles of Information and Quality Management this student will endeavour to critically discuss some key areas. Information Management: With the advancement in technology, reliance on and use of computer based Information Management has increased dramatically. Insuring the design, implementation and continued development of Information Management there are a number of key principles to successful Information Management including effective Management of Information and Data Knowledge. Management of Information: Effective Management of Information is a multifaceted combination of People, Process, Technology and Content and it is how these are managed that allow us to provide a high quality of care to all. It is how this information is managed that allows recognises the value of information, whilst being readily available, protected shared and is always evidence based. A good process of Management Information allows all healthcare professionals collect data and to communicate this information through various avenues to other health care professionals, not only allowing for a greater flow of information, but also an ease of access to the relevant concise information. Patient records can now be accessed and shared with far greater ease than they have historically (Wallis 2011) remotely by authorised professionals, access to imaging data and laboratory results is almost instantaneous allowing for Healthcare professionals to make informed decisions. Data can be collected and correlated to local and national policy makers regarding the provision of health care, including Care Planning, Prioritising Workloads and Resource planning (Murnane 2005) Effectual Information Management can help maintain and protect documented information. Two separated inquires exposed the purposeful practice of interfering with documented records, Leas Cross (O’Neill 2006)and the Neary Report (Harding Clark 2006), indeed Sexton et al. hypothesised that written nursing handovers could be simplified, leading to increased efficacy in time management ergo allowing more time for patient interactions through the centralised use of patient information and reducing potential for errors. Spooner et al. (2013) Data Knowledge: One of the challenges of having a good information Management system in situ is to ensure that the data correlation is relevant, true and fit for purpose. Data collection as outlined by the Health Information Quality Authority (HIQA) (HIQA 2012) should be, where possible collected once and then used continually, thus preventing the patient asked on numerous occasions for the same information, this is more applicable to long term service users of health care. Due to the enormity of data available it must be validated, reliable, accurate and complete where possible, however, records must be updated following all interactions between patients and caregivers insuring that the most up-to-date information is readily available. Good data may give the care giver/hospital a competitive advantage, allowing all stakeholders to make strategic, informed decisions, increase productivity leading to a possible long term increase cost efficiency, however, it must be noted that this data knowledge should be bidirectional allowing for patients to access the Data Services such as the HSE Dashboard. Data is only as good as what is imputed on to the system, therefore clinical governance needs to be policed to ensure good quality data is entered, there may be initial cost implications during data gathering. Whilst there are multifaceted benefits of implementaning, maintaining and continual development of good information management systems and Data Quality protocols in place it; must be also noted that there are a number of areas of concern, most notably patient confidentiality, insuring the safety of all patient records, implementation and upkeep costs, fail safe back up and intrusion systems and lack of end user involvement in the design process and implementation of the Information Management system (Huryk 2010). One must also examine the legality and accountability of information transcribed onto databases/patient records and examine who is going to manage and take ownership of these E documentations, as this is currently still an area growing concern, taking into account what are the consequences for those who misuse and abuse data collected and stored under The Data Protection Act 2003. (Irish Government 2003) Quality in Health Care: Over the past number of years there have been a growing number of inquiries into the quality of care delivered to the Lourdes Hospital Inquiry (Government of Ireland 2006), Leas Cross (DoH 2009) and the more recent Halappanavar case (HIQA 2013), whereby the provision and delivery of care has been called into account in a legal context. All reports make various recommendations; however, it is how these recommendations and findings are then implemented into an accountable structure regarding the delivery of healthcare. From an Irish context, Evidence based standards in collaboration with users of healthcare are pivotal to the continual improvement of our Health Service (DoHC 2001) Quality Improvement: Critical to the establishing a basis for quality improvement and reform in healthcare is the establishing and contextualising the values, mission and core competencies of the organisation. This should incorporate codes, responsibilities for performance and quality, documentation of key policies and procedures, public information on available services, relevant updated information. Procedures must be systematic, measurable and comply to local, national and in some cases, international law(s) and health policies, more importantly, for the delivery of care one must embrace the Patient/Service User/Client into the melee to create a Person Centred delivery of service orchestrated by Quality Improvements, these may encompass medical errors and empowering the patient but must have their foundations built upon evidence based practice (HSE 2012). In theory, this sounds achievable and one may question why such measures were not in place already, however in practice, there are a number of elements to consider that may impact on quality improvements. A recent report from The Commission on Patient Safety and Quality Assurance (Department of Health, 2011) identified â€Å"cultural issues† as a major obstacle to accepting change, most notably from an organisational and professional stance. Therefore, it is essential that to have effective leadership in place to help with the development and implementation of change, however, as Fealy et al. (2010) summarised that there are a number of barriers to nurses developing as efficient interdisciplinary leaders which need to be addressed. Patient/Service User Focus: There have been a number of initiatives to establish a patient/service user focus within healthcare. From a service user perspective the HSE has established a ‘Patient Form’ allowing service users the prospect of having active participation in the design, implementation and assessment of developing ‘National Clinical Care Programmes’ (HSE 2014) National Standards Agencies such as the Mental Health Commission (MHC) and HIQA have been established to protect the service user and caregiver. The Quality Framework for Mental Health Services in Ireland (MHC 2007) delivers a structure manner for safeguarding continual improvements and monitoring of all mental health services, by setting expectations of all those who come into contact with the Mental Health Services in Ireland, aided by a modality of staff and services being proactive. There is a greater duty with the service user to have increased impetus in their own care through the knowledge of services available, focus groups and readily available Patient Information Leaflets. Conclusion: Oroviogoicoechea et al. (2008) recognise that there is a strong association between the Quality of Care offered to patients and Quality of Information, received, documented and managed, as with all systems, there is scope for improvement, however, following on from lessons learnt we have seen the introduction and implementation of Policy and procedures with the setting up of the Government Standards Body of HIQA as a state body with the power to implement changes and recommendations. Health must stop treating itself as an isolated entity and embrace modern technological developments in information management as they do within other areas in the delivery of care, such as Imaging, Surgical Interventions and so forth, however strong and systematic procedures should be in situ to insure the safe management of Patient information. Correct Clinical Governance will ensure that standards are met and that policy and procedures are stringently adhered to, however this can only be accomplished by nurses’ accepting changes, evaluating evidence based practice and performing to the best of their ability. References: Department of Health and Children (2001) Quality and Fairness, a health system for you, Health Strategy, Stationary Office: Dublin. Department of Health (2009) The Leas Cross Commission The Commission of Investigation (Leas Cross Nursing Home) Final Report June 2009. Stationary Office: Dublin. Department of Health (2011) Report of the Implementation Steering Group on the Recommendations of the Commission on Patient Safety and Quality Assurance. DoH, Dublin. Department of Health (2012) Future Health. A Strategic Framework for Reform of the Health Services 2012- 2016. DoH, Dublin. Gerard M Fealy, Martin S McNamara, Mary Casey, Ruth Geraghty, Michelle Butler, Phil Halligan, Margaret Treacy and Maree Johnson (2010) Barriers to clinical leadership development: Findings from a national survey. Blackwell Publishing Ltd, Journal of Clinical Nursing, 20, 2023–2032 Government of Ireland. 2006. The Lourdes Hospital Inquiry: An inquiry into peripartum hysterectomy at Our Lady of Lourdes Hospital, Drogheda. (By Judge Harding Clark). Stationery Office, Dublin http://health.gov.ie/wp-content/uploads/2014/05/lourdes.pdf  (Accessed 07/10/14) Harding Clarke, M. (2006). The Lourdes Hospital Enquiry; An inquiry into peripartum hysterectomy at Our Lady of Lourdes Hospital, Drogheda, Stationary Office. Dublin Health Information and Quality Authority, (2012) Guidance on information governance for health and social care services in Ireland: Health Information and Quality Authority. Dublin Health Information and Quality Authority, (2013) Patient Safety Investigation report into services at University Hospital Galway (UHG) and as reflected in the care provided to Savita Halappanavar. Health Information and Quality Authority. Dublin Health Service Executive (2012). A vision for Psychiatric /Mental Health Nursing. Health Service Executive. Dublin Health Service Executive (2014) http://www.hse.ie/portal/eng/about/Who/qualityandpatientsafety/Advocacy/QPS_service_users/Service_User_Involvement_in_Clinical_Care.html  (Accessed 06/10/14) Huryk, L. (2010) Factors influencing nurses’ attitudes towards healthcare information technology. Journal of Nursing Management. 18, 5, 606-612. Irish Government (2003) Data Protection (Amendment) Act.. The Stationary Office. Dublin Mental Health Commission (2007) Quality Framework: Mental Health Services in Ireland. Mental Health Commission, Dublin Murnana, R., (2005) Empowering nurses—Improving care Nurses’ response to the new Health Services Reform Programme in Ireland. International Journal of Medical Informatics 74, 861—868 O’Neill, D. (2006) A review of the deaths at Ideas Cross Nursing Home 2002-2005, Dublin: Department of Health and Children. Oroviogoicoechea, C. Elliot, B. Watson, R. (2008) Journal of Clinical Nursing 17, 567–575. Sexton, A.C., Chan C., Elliot M. , Stuart J. , Jaysuriya R. Crookes P. (2004) Nursing handovers: do we really need them? Journal of Nursing Management 12, 37–42 Spooner, A.J., Chaboyer, W., Corley, A., Hammond N., Fraser JF. International Journal of Nursing Practice 2013; 19: 214–220 Wallis, A. (2012) Management, http://rcnpublishing.com/doi/abs/10.7748/nm2012.03.18.10.14.c8957  (Accessed 08/10/14)

Hitler :: essays research papers

ADOLF HITLER'S RELIGIOUS BELIEFS AND FANATICISM People often claim that Adolf Hitler believed in Atheism, Humanism, or that his religion involved ancient Nordic pagan mythology . None of this is true though. Although one of Hitler's henchmen, Alfred Rosenberg , did undertake a campaign of Nordic mythological propaganda, Hitler and most of his men did not believe in it .Many American books, television documentaries, and Sunday sermons that preach of Hitler's "evil" have eliminated Hitler's god for their Christian audiences. One has only to read from his own writing to appreciate that his God equals the same God of the bible.Hitler held many beliefs which not only include God and Providence but also Fate, Social Darwinism, and politics . He spoke , unashamedly, about God, fanaticism, idealism, dogma, and the power of propaganda. Hitler always held strong faith in all his convictions . Hitler justified his fight for the German people and against Jews by using Godly and Biblic al reasoning. One of his most revealing statements makes this quite clear: " Hence today I believe that I am acting in accordance with the will of the Almighty Creator:* by defending myself against the Jew, I am fighting for the work of the Lord.*"Although Hitler did not practice religion in a churchly sense, he certainly believed in the Bible's God. He was raised as a Catholic and went to a Catholic school. Hitler's anti-Semitism grew from his Christian education. Christian Germany in his time took for granted the belief that Jews held an inferior status to German Christians . Jewish hatred did not spring from Hitler, it came from the preaching of Catholic priests, and Protestant ministers throughout Germany for hundreds of years. The Protestant leader, Martin Luther, himself, held a livid hatred for Jewish religion. In his book,"On the Jews and their Lies," Luther set the standard for Jewish hatred in Protestant Germany up until World War II.

Every Child Deserves a Blissful Life. Essay -- child abuse, parents, ab

Most parents and other caregivers do not intend to hurt their children, but the effect on the child defines abuse, not the motivation of the parents or caregiver. Abuse comes in many forms and the statistics prove how alarming the issue is, â€Å"Every year there are 3.3 million reports of child abuse involving nearly 6 million children†.(Source F) It is immensely difficult to imagine what would make adult use violence against a child. Parents have the responsibility to nurture, raise, and discipline an offspring. However, the definition of the term discipline is differently interpreted by parents. Children will misbehave and teaching the difference between right and wrong and not resulting to forms of abuse .Some go to extreme measures to discipline a child, thus creating deep physiological problems. Child abuse needs to be prevented and the government should intrude to insure the safety of the children and of future generations. Caused by different things, abuse comes in many forms and can be preventable. Verbal and emotion abuse often coincide with physical abuse and neglect. â€Å"Child abuse usually starts with a desire for the abuser to have control†. (Source E) In order to gain control with the child the abuser results to violent and abusive tactics. Different people might have different ideas of what a child should experience, do, and become therefore â€Å"Unrealistic expectations of a child†. (Source E) often coincides with forms of abuse. Parents and caregivers take out anger on a child and create an unhealthy environment to live in. Instead of bringing up a child with love and happiness â€Å"This family member, who most likely is supposed to take the role of protector and provider, is instead hurting his or her children physically and... ...ren for the real world parents should bring up their children to respect others, take on responsibilities and treat others kindly. No parent should ever hurt their child and to better protect children at the risk of severe harm, the federal government should stricken child protection laws and work for change. Every child deserves a worry-free life. Children are the future and child abuse prevents kids from growing up in a safe and healthy environment. Discipline is necessary in parenting however a line needs to be drawn where the discipline stops and the abuse begins. Any form of abuse is horrifyingly wrong and needs to cease to a stop. Children need to be protected from the monsters that hurt them. â€Å"1,545 children died as a result of abuse and neglect†. (Source F) There is no need for that many deaths. A child is a child, and that child deserves a happy life.

“Macbeth”: An Exploration of the dramatic nature of Act 2 Essay

Act 2 on its own has a lot of activity going on and a lot of information that you have to churn though to finally get not only the inner meanings of what Shakespeare has written but also the story. There are various little sub headings in which we can split up Act 2. These could be language, timing, irony, tension and dramatic value. I will be looking at dramatic value and the tension which is made due to the actions or expressions which occur in the act. Firstly an overview of what happens. Well Macbeth after being hyped up by Lady Macbeth to kill the King has crazy/guilt full illusions about doing so before the deed is done but eventually kills King Duncan. Duncan’s body is found and his two sons flee Scotland as there â€Å"are daggers in men’s smiles† that in its self is a great source of dramatic tension as we see the heirs to the thrown leave Scotland in fear of their lives and making Macbeths a lot easier. Macbeth gets crowned as King of Scotland, various people are suspicious about Duncan’s death and Macduff doesn’t attend his coronation. The first piece of true tension is apparent at the very beginning of Act 2. We are reminded of the prophecy from the 3 witches from the presence of Banquo’s son Fleance because the witches said â€Å"Thou shalt get kings, though thou shall be none† which means you shall father a king but not be one yourself. This would also mean that Macbeth’s quest of becoming and staying king would mean more deaths and his biggest potential threat seems to be Fleance. So we are reminded of the prophecy and a few lines down we see Banquo ask for his sword although he is in the castle of a close friend which shows the tension and fear. Early in to Macbeth and Banquo’s conversation Banquo mentions the 3 witches and Macbeth replies â€Å"I think not of them† which is an obvious lie to us because ewe now that he is going to murder Duncan on the bases of what the witches have said. We now see the first of many guilt inspired hallucinations in the form of the dagger â€Å"A dagger of the mind, a false creation, Proceeding from the heat-oppressed brain?† this snippet suggests that Macbeth is tired, his brain overheated or again tired and it is because of that, that he can see this dagger. In this speech we also see many unreal and â€Å"unnatural† objects and thoughts. This gives a great sense of tension and shows how this illusion makes Macbeth think of all these unnatural objects mainly to show that what is about to do is unnatural, this is because it was strongly believed that a Monarch was chosen specifically by God so if he did kill Duncan he would be defying God which isn’t such a good thing to do. The bell and knocking on the door seem to prolong the inevitable (Duncan’s murder) and also builds tension in doing so because the audience are on the edge of their seats with fascination of Macbeths soliloquy and want to see what happens next. Now the murder of Duncan itself isn’t actually onstage this technique seems to be borrowed from ancient Greek tragedy’s, this of course drives the audience wild because they can’t actually see the event taking place only the events before hand and after. This definitely increases tension and now the audience have only the power of suggestion to interpretate what has happened which of course is a lot more powerful than actually physically seeing what has happened and each human mind must go wild with thought and ideas about what has happened and it will be as gruesome as it needs to be. We now make a reference to Act 1, as Macbeth are trying to rid their hands of Duncan’s blood we look back at the battle scene in Act 1 were again Macbeth is covered in blood from the long and gruesome battle. But Lady Macbeth reasons with the guilt trodden Macbeth and tells him that â€Å"a little water will clear us of this deed†, but as we see later on guilt gets the better of Lady Macbeth as she goes mad because of the guilt full illusion of blood on her hands that can’t be washed off haunt her until she finally dies. This is rather ironic considering in Act 2 Scene 2 she states â€Å"These deeds must not be thought After these ways; so, it will make us mad† which is what happens to her later on. After the deed Lady Macbeth no longer seems to be in the lime light as often and now stricken with confidence Macbeth takes centre stage. After this murderous passage we get a light comical interlude thanks to the castles porter who unlike most people is common and speaks differently compared to the nobles, it is also visible in the text because he is speaking in pros and his language suggests that he is of lesser importance than other characters of noble birth. The porter’s joke that the door of Inverness is like hell’s gate is ironic, given the cruel and bloody events that have just taken place within the castle. When he cries, â€Å"Who’s there, i’ th’ name of Beelzebub?† we see that unnatural and evil beings and instead receiving a happy or normal welcome when they step into Macbeth’s castle, people are warned that they are putting themselves in danger in this case in the hands of the Devil. Lennox later states to Macbeth at lines 49-56 of the tremendously distressful weather that night, hear we see that Macbeth has unbalanced the pure fabric of being. By defying Gods wish he has in effect left an unnatural tear in time itself, this of course angers God and he brings down over Macbeth’s castle an unnatural storm which lasted â€Å"the livelong night†. You would expect a long reply from Macbeth but because of what he has just done he tries to tone down the thought of evil and he bluntly states â€Å"Twas a rough night.† This response seems rather odd and it seems so. Soon after Duncan’s lifeless body is discovered and is if Macbeth had planned in his head the next few days he springs in to make me king mode by taking control over the situation and the nobles. This is both prompting their decision to make him king and it will also make him look less likely a candidate to kill Duncan. As Macbeth and the nobles prance around feeling sad (obviously not Macbeth he has to lie which builds up tension and fear of getting caught is being portrayed in this fashion by him trying to avoid people believing that he is not sad, and if not why well†¦ †¦..MURDERER) they stumble upon the chamberlains which thank to Lady Macbeth are covered in blood and have daggers also covered in blood in their hands. Macbeth quickly sees an easy way out of being eventually found out, he does this by shifting the blame on the innocent and unaware chamberlains. His fellow nobles don’t seem as sure as Macbeth well of course because he’s lying they didn’t kill Duncan he did, but even so as they question his suspicions Macbeth kills again and leaves the chamberlains bloodier than before and with out life. We can see how much Macbeth’s confidence has grown and how his willingness to do anything to become king has also grown and he now doesn’t seem to mind killing anyone to do so. Of course this shocks the nobles quite a bit and many get a bit edgy. Especially Macduff who later asks Macbeth why he killed the chamberlains, only to get a response from Macbeth that he was driven by passionate anger bought about from Duncan’s death. More tension surfaces in scene 4 when The Thane of Ross speaks to the old man. They speak of the unnatural behaviour referring to both the harsh weather and the odd behaviour of the animals. This of course surrounds the coronation of Macbeth suggesting again that it was not to be and that fate and God aren’t on Macbeth’s side. In the act there are many images of unnatural behaviour these are used to make you see good from evil which in itself is a conflict which brings great tension between what is supposed to be and what is not. We then see Macduff desert Macbeths castle to return to Fife instead of being at his coronation which shows obvious rivalry and conflict of interests. It is also interesting that Macduff is responsible for Macbeth’s death and not Malcolm who is the rightful heir, Malcolm should really avenge his father but he lacks courage and that killer edge that Macduff has. Also just like Duncan’s murder Macbeth’s coronation is off stage we learn of Macbeth’s new position from Macduff, Ross and the old man, so again Shakespeare denies us of seeing the inevitable for dramatic purposes.

Summary of Auditing Theory Chap 1 & 2

Assurance services – deal with audit or review of historical financial information and assurances dealing with subject matters other than historical financial information. * designed to enhance the degree of confindence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria FF. are the broad categories of services under the umbrella of assurance services: 1. Risk assessment 2. Information system reliability 3.Adequacy of security over Electronic commerce transactions, electronic documents, and support systems 4. Effectiveness of Health care performance measurement systems 5. Reliability and relevance of Business performance measurement * it evolves naturally from Attestation services, which in turn evolve from audit * The root of all three is independent verification Non-assurance services (Related Services) – pertain to compilation of financial information , agreed-upon-procedures a nd other related services which do not result in the expression of conclusion that provides a level of assurance.Auditing – is a systematic process of objectively obtaining and evaluating evidence regarding selected assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the result to interested users. * determining whether recorded information properly reflects the economic events that occurred during the accounting period. Elements: * Systematic process * Objectivity * Obtaining and evaluating evidence * Assertions about economic actions and events * Degree of correspondence†¦ stablished criteria * Communicating results * Interested users Attestation – refers to an expert’s written communication of a conclusion about the reliability of someone else’s assertions. * when a practitioner is engaged to issue a written communication that expresses a conclus ion about the reliability of a written assertion * a type of assurance service whose subject matter (both FS and non-FS in nature) * offering some level of assurance Ex. of attest services: 1. Future-oriented financial information 2. Management’s discussion and analysis 3.Effectiveness of internal control 4. Compliance with statutory, regulatory and contractual obligations Consulting services (Management Advisory Services) – professional services that provide advice and assistance concerning an entity’s organization, personnel, finances, operations, systems, or other activities. * an analytical process that typically involves some combination of activities relating to: a) objective-setting b) fact-finding c) definition of problems or opportunities d) evaluation of alternatives e) development of recommendations including actions ) communication of results g) implementation h) follow-up – reports are generally written in a narrative style – nature an d scope is determined by agreement between the professional accountant and the client Areas of consulting services: 1. Consultations 2. Advisory 3. Implementation 4. Transaction 5. Staff and other support 6. Product AssuranceConsulting * three party-two party contractscontracts * to improve quality-to recommend of informationuses for infos. * decision makers & -Outcomes info. used for optimum decisions * intended to improve-designed to ecision maker’s improve client’s condition indirectly condition’s thru directly thru recommendationsfindings, conclusions and recommendation Four conditions that create demand for audits: 1. Potential conflict of interest between those who prepare information & those who use information. 2. Information can have substantial economic consequences for a decision maker. 3. Expertise is often required for preparing and verifying information 4. Users of information frequently are prevented from directly assessing the quality of informat ionStewardship or agency Theory – implies that the manager, as well as the owner, wants the credibility an audit adds to the financial statement assertions. Types of Audits 1. Compliance Audits – to determine compliance with criteria, standards, or rules set by an authoritative body 2. Management Audit (Effectiveness of Performance) – an examination and evaluation of the activities of management 3. Performance Audit – analyzes an organization’s structure, internal systems, work flow and managerial performance 4. Comprehensive Audit – includes the components of compliance, performance and financial statements udit 5. Operational Audit – to determine the extent to which some aspect of an organization’s operating activities is functioning effectively 6. Internal Audit – an independent, ovjective assurance and consulting activity designed to add value and improve an organization’s operations. Helps by bringing a syste matic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance process 7. Environmental Audit – environmental matters which may have an impact on the financial statements 8.Forensic Audit – examination of evidence 9. Financial Statements Audit Types of Auditors 1. External (independent) auditors – public accountants, both individuals or firms 2. Internal auditors – services for a single organization for which they are employed on a full-time basis, typically reporting to the board of directors 3. Government auditors – full-time employees of the government tasked to determine compliance with laws, statutes, policies and procedures 4. Forensic auditors – financial auditing specialists who focus on unearthing the truthAuditing and Assurance Standards Council (AASC) – body authorized to establish and promulgate generally accepted auditing standards (GAAS) in the Philippines * The main dist inguishing feature of auditing and related services is the level of assurance provided by the auditor in the engagement. * An auditor becomes associated with the financial information through the attachment of a report or when consenting to the use of auditor’s name in professional connection. Remedies if known that the auditor’s name is inappropriately used: 1.Request management to stop the inappropriate association of auditor’s name 2. Inform any known third party users 3. Seek legal advice Sarbanes Oxley Act of 2002 (SOX) – legislation passed in the USA in response to increased occurrence of corporate fraud. * gave Public Companies Accounting Oversight Board (PCAOB) authority to establish auditing standards, quality control standards and independence standards for auditor of public companies * Philippine Securities and Exchange Commission (SEC) in its Resolution No. 135 Series of 2002 – Code of Corporate GovernanceAssurance Engagement – a n engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other that the responsible party about the outcome of evaluation or measurement of a subject matter against criteria. â€Å"Subject matter information† – the outcome of the evaluation or measurement of a subject matter. Types of Assurance Engagement Objective Conclusion 1. Reasonable – risk reductionPositive to an acceptably low level 2. Limited – risk reduction to a level Negative that is acceptable in the circumstancesElements of an Assurance Engagements 1. A three-party relationship – practitioner – responsible party – intended users 2. An appropriate subject matter a) identifiable and capable of consistent evaluation or measurement against the identified criteria b) information about it can be subjected to procedures for gathering sufficient appropriate evidence to support a reasonable assurance or limited assurance conclusion 3. Suitable criteria – benchmarks used to evaluate or measure the subject matter, including where relevant, benchmarks for presentation and disclosure. . Sufficient appropriate evidence – an attitude of professional scepticism to obtain sufficient appropriate evidence 5. A written assurance report in the form appropriate to a reasonable assurance engagement or a limited assurance engagement – a conclusion that conveys the assurance obtained about the subject matter information Assertion-based engagement: * In terms of the responsible party’s assertion * Directly in terms of the subject matter and the criteria Non-assurance Engagements Engagements covered by ISRS/PSRS, such as agreed-upon procedures engagements and compilation of financial or other info * preparation of tax returns where no conclusion conveying assurance is expressed * consulting engagements, e. g. Management and Tax consulting Reports on Non-assurance Engagements â⠂¬â€œ clearly distinguishes that report from an assurance report Philippine Standards on Assurance Engagements – covers assurance engagements other than audits or reviews of historical financial infos. Acronyms: * AASC – Auditing and Assurance Standards Council * ASPC – Auditing Standards and Practice Council GAAS – Generally Accepted Auditing Standards * PICPA – Philippine Institute of Certified Public Accountants * ACPAPP – Association of CPAs in Public Practice * ISAEs – International Standards on Assurance Engagements * PCAOB – Public Companies Accounting Oversight Board * AAS – Auditing and Assurance Services * FRF – Financial Reporting Framework * PAS – Philippine Accounting Standards * PFRS – Philippine Financial Reporting Standards * PSA – Philippine Standards on Auditing * PRC – Professional Regulation Commission * BOA – Board of Accountancy Chapter 2 Objectives of Finan cial Statement Audit to enable the auditor to express an opinion whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework -Auditor is responsible for forming and expressing opinion on the FS and should determine whether such financial reporting framework adopted by management is acceptable -Management those charged with governance and has the primary responsibility of preparing and presenting these FS in accordance with frameworks and responsible for identifying the financial reporting framework to be usedComplete Set of FS: * Statement of Financial position * Statement of Comprehensive Income * Statement of Changes in Equity * Statement of Cash Flows * Notes General Principle of Audit 1. Ethical Requirements – Quality control 2. Audit in accordance with PSA 3. Professional scepticism – questioning mind 4. Objectives – reduce audit risk to an acceptable level Assurance Provided by Aud itor 1. Basis of evidence gathered (which include sampling) 2. Auditor provides reasonable assurance 3.Financial statements are free from material misstatements (materiality) * Sampling – used to gather evidence on financial statement amounts and disclosures * Reasonable Assurance – alludes to the concept of audit risk which is implicit in the audit function and implied in the scope paragraph of auditor’s report * Material misstatements – no guarantee that the FS are accurate. Auditor provides reasonable assurance concerning material misstatements and an opinion on fairness, in all material aspects.Collusions – when two or more individuals work together to effect misappropriation or concealment. Assertions – representations by managements, explicit or otherwise, that are embodied in the financial statements * Internal control assertions – an implied assertions by management that such internal control procedures are effective as to bot h their design and operation * Financial Statement assertions – management asserts that the financial statements, and by implication the financial statement items and underlying account balances and classes of transaction, are free of material misstatement.Level of Aggregation Category of FS Assertions per the AASC’s Glossary of Terms: 1. Existence 2. Rights and Obligations 3. Occurrence 4. Completeness 5. Valuation 6. Measurement 7. Presentation and disclosure Audit Objectives * to gather and evaluate audit evidence of sufficient quantity and appropriate quality in order to form an opinion on the financial statements prepared by management. Three Fundamental Concepts in Conducting an Audit 1. Materiality – degree of misstatement or omission . Audit risk – auditors may inappropriately express his opinion 3. Evidence – refers to the necessary information that an auditor gathers in order to form a credible opinion on the assertions Audit Report 1. Ti tle 2. Addressee 3. Introductory paragraph 4. Management’s responsibility 5. Auditor’s responsibility 6. Auditor’s opinion 7. Other reporting responsibilities 8. Auditor’s signature 9. Date of the auditor’s report 10. Auditor’s address Other Types of OpinionsQualified – expressed when the auditor concludes that an unqualified opinion cannot be expressed but that the effect of any disagreement with management, or limitation on scope is not so material and pervasive Adverse – issued when the effect of a disagreement is so material and pervasive to the FS that the auditor concludes that a qualification of the report is not adequate Disclaimer – issued when the possible effect of a limitation on scope is so material and pervasive to the FS