Human Resource Management At An Organization - 1488 Words

As a human resource manager, there is a duty to manage workforce productivity. This adds on to the normal workload and responsibility of a human resource manager but is needed for optimizing the return on investment for the organizations’ labor expense. When looking at any organizations’ human resource department the main purpose is its effectiveness both in staff and in business. In order to be effective, most human resource managers first must develop an effective professional. That begins with the hiring process, great leadership and clear goals. High-performing employees are the foundation of productivity (Sullivan, 2011). To make a decent return on workforce investments, human resource managers must hire and retain employees, set direction and execute those directions. If the manager’s goals of the organization are clear and communicated the employees will be more motivated and focused because an unclear mission will result in a lack of focus and a low lev el of engagement and commitment toward achieving it (Sullivan, 2011). Two current trends in health care that are affecting human resources are technology and rising cost of healthcare. Technology is important to every industry however in the health care industry advancement mandates it. Every record that is collected, including that of the employees, have been transcribed into an electronic system. In correlation to that, most employees in the healthcare facilities must use some form of technology in their testingShow MoreRelatedHuman Resource Management : The Management Of An Organization1250 Words   |  5 PagesHuman resource management is the management of an organization to build and maintain the relation between the employee and the organization in order to meet business objectives and employee expectations. The process of hiring and developing employees so that they become more valuable to the organization. Human resource management is the governance of an organization s employee. HRM is sometimes referred to simply as human resource. HRM is the process of recruitment, selection of employee, providingRead MoreHuman Resource Management : The Management Of An Organization980 Words   |  4 PagesHuman Resource Management Overview Human Resource Management is the management of an organization’s employees. When a company designates a Human Resource (HR) department, those in HR are the ones responsible for overseeing the well-being of personnel in the workplace, and focus on how to attract, hire, train, motivate, and maintain employees of the organization. (DeCenzo, Robbins, Verhulst, 2013, p4). According to David S. Bright from the Raj Soin College of Business at Wright State UniversityRead MoreHuman Resource Management And An Organization Essay1140 Words   |  5 PagesHuman resource management is a tool in an organization, which focuses on the recruitment, management, and giving direction to the people who work in the organization. Human resource management is a vital component, which deals with issues concerned with people. Such issues include, hiring, performance management, developmental issues, safety, staff welfare, benefits and staff motivation. An organization cannot create a group of profess ional working staff without better human resources (Stewart, Read MoreHuman Resource Management : An Organization1420 Words   |  6 PagesHuman resource management is a term that is often used loosely and is assumed to be common sense, but the people behind good human resource teams know that those accusations are simply not true. HRM is all about how to manage people in the most effective manner in order to produce the best outcome for the company. HRM has many fascists, including recruitment of employees, initial training, hiring, advising employees, developing job descriptions, providing ongoing training to all employees, developingRead MoreHuman Resource Management : An Organization3527 Words   |  15 PagesHUMAN RESOURCE MANAGEMENT: Introduction: Human resource management is the all about of recruitment, employee’s selection, providing necessary training and skill development, assessment of employees, and all other factors related to the employees in organization. Human: refers to the skilled and unskilled workforce in the organization Resource: refers to limited availability of scarce Management: refers to the process of coordination of human resource in organization to get the best results is calledRead MoreHuman Resource Management : An Organization Essay1429 Words   |  6 PagesHuman resource Management is very important in every organization. It satisfies the needs of man power and creates an atmosphere where all employees can work together to achieve the goals of an organization. HRM role is to plan how to recruit right people and give experienced and well trained workforce to organization. It makes plans for training and development of human resource in an organization. The main functions of Human Resource Management in an organization are given below: 1. RecruitmentRead MoreHuman Resource Management : An Organization1524 Words   |  7 Pagestougher competition, Human Resource Management has taken on roles that have intermeshed them with the company as a strategic partner rather than just an individualized operating type system focused on simple tasks. Critical to a corporation’s growth and success is their ability to gain a competitive edge. Superior Human Resource Management assists the organizations fulfill its goals and attain success. This paper will outline why it is essential for Human Resource Management to transform beyond itsRead MoreHuman Resource Management : An Organization Essay1418 Words   |  6 PagesHuman Resource Management As competition increases around the world, leading companies in every business category have recognized that having a quality workforce can help the company gain a competitive advantage in the market. Many companies have started hiring people irrespective of their race, sex, religion, nationality etc. The critical thing for any company is to understand and use potential of their workforce. Building and managing top-quality workforce is not as easy as it may seem. In orderRead MoreHuman Resource Management : An Organization910 Words   |  4 PagesAccording to Greer, Youngblood, and Gray (1999), it appears that in today’s business environment, one might argue that human resource management (HR) departments are being questioned to change what is described as their bureaucratic culture and to be customer –oriented, and provide outstanding service. Thus, in order to accomplish this, one might argue that it requires outsourcing in combination with an internal HR focus on a particular organization’s core competencies, particularly when it meansRead MoreHuman Resource Management : An Organization Essay3485 Words   |  14 PagesAbstract Human resource management plays an intricate role to at every company. The human resource profession has grown rapidly throughout the years creating multiple departments which specialize in specific areas. Categorized as a large corporation, Nestle Purina Petcare Company utilizes all functions of HR management. Having an organized and developed HR team allows the company to function and develop efficiently. There are seven main functions in which human resource management can be categorized

A Review of The Use of Prayer and Scripture in...

A Review of: â€Å"The Use of Prayer and Scripture in Cognitive-Behavioral Therapy† Summary In Tan’s article, â€Å"The Use of Prayer and Scripture in Cognitive-Behavioral Therapy† published by the Journal of Psychology and Theology in 2007, he discusses integrating prayer and scripture with Cognitive Behavioral Therapy. Tan uses examples of integration from real-life counseling sessions that he has been involved in, as a counselor. Tan’s article first discusses the usefulness of CBT and other behavioral techniques in counseling (Tan, 2007). Tan discusses very early in his article that CBT is as effective as antidepressant medications and is more effective that cognitive therapy alone according to a recent placebo study (Tan, 2007). Tan states†¦show more content†¦Tan describes the seven steps used for healing prayer. The steps for healing prayer begin with a prayer for protections from evil, guided relaxation, and peaceful visualization. This is followed by painful visualization, prayer, patiently waiting for God’s intervention, and communion with God. At the end of the healing prayer, there is a closing prayer and then a debriefing. The use of scripture in the session can be useful in correcting misconceptions that clients may have about God’s will for them. Utilizing the scripture can better inform clients according to Tan (Tan, 2007). Scripture can also inform clients about areas of their life that need adjusting or are sinful. It can also help clients to adjust their thought processes and improve character (Tan, 2007). Tan goes on to state that utilizing these aspects of Christian CBT properly is beneficial for clients who have given informed consent. It is also beneficial for the counselor to become immersed in the discipline because it helps in the development of his or her own character as well (Tan, 2007). Reflection I was actually a little upset when the article ended because I had hoped that Tan would have been able to provide examples from more than one client. I was happy that Tan discussed the story of Jane who had, had such a profound spiritual experience. Tan states in the article that not everyone has an experience like that but everyone takes away some sense ofShow MoreRelatedUse of Prayer and Scripture in Cognitive-Behavior Therapy Essay638 Words   |  3 PagesReview of Journal Article â€Å"Use of Prayer and Scripture in Cognitive-Behavior Therapy† Review of Journal Article â€Å"Use of Prayer and Scripture in Cognitive-Behavior Therapy† Summary This article talks about Cognitive-Behavior therapy and using prayer and scripture appropriately, how to approach using biblical/ Christian values in therapy. The journal also talks about an historical overview of behavioral therapy, throughout the years. The commentary discusses the two component of mindfulnessRead MoreUse of Prayer and Scripture in Coginitiv- Behavioral Therapy1247 Words   |  5 PagesUse of Prayer and Scripture in Cognitive-Behavioral Therapy Integration of Psychology and Theology Tamala Rivers February 16, 2012 Summary This article focuses on the use of prayer and scripture in cognitive-behavioral therapy (CBT). First you must focus on the biblical approach which you acknowledge Gods love and deal with past hurts in a proper manner. You also must focus on Gods Holy Spirit and his scriptures. As the therapist you should not be in self, you have to focus on your clientRead MoreReview of Interventions That Apply Scripture in Psychotherapy1048 Words   |  5 PagesReview of Interventions That Apply Scripture in Psychotherapy Summary Garzon (2005) seeks to describe ways in which a therapist may use Scripture within psychotherapy interventions and to increase the awareness of therapists in these techniques. He bases this description by utilizing a case study by the name of George. Garzon contemplates issues surrounding scripture interventions. The article proceeds to relate interventions that use implicit scripture, psycho educational, theo educationalRead MoreThe Cognitive Behavior ( Cbt ) Method2182 Words   |  9 PagesThe Cognitive Behavior (CBT) method is suitable for case study Andrea Conceptualization and Treatment Plan 2; I find this technique to be most applicable to the client’s case. The paper will discuss a summary of the case study to provide clarity as to why this particular process would result in aiding Andrea in focusing on what is going on in her life at this time. The focus of the paper is how CBT is beneficial to the client to bring change. It will convey how this method of treatment will be assistingRead MorePsychology, Theology And Spirituality1267 Words   |  6 Pages A 4-MAT Review: Psychology, Theology and Spirituality in the Christian Counseling Introduction Mark McMinn is a trained psychologist who is known for his book that was written in 1996 called Psychology, Theology and Spirituality in Christian Counseling. McMinn had advocated for the Christians who are counselors for many years. McMinn is very experienced in the work and in his field of study. One of the biggest things that McMinn stresses is the importance of establishing and maintaining a goodRead MoreEvaluation Of A Psychiatric Treatment1610 Words   |  7 Pagesprovoked at school. Her psychotherapy sessions will consist of CBT (cognitive behavioral therapy) techniques and DBT (dialectical behavior therapy). 4.) I would refer her to an adolescent peer group counseling so she could be around other teenagers who are in treatment for suicidal ideation and bullying issues. I believe she would feel supported by a group setting as peer groups have shown that clients use and reinforce the therapy techniques learned in individual counseling towards the group counselingRead MoreAnxiety Disorder3897 Words   |  16 PagesFletcher, Student, Liberty University. Correspondence concerning this paper should be addressed to Jeffrey S. Fletcher, Jfletcher1@liberty.edu Abstract This research paper is designed to review articles and books of professional journals in anxiety disorders, definition of anxiety disorder, review of current and past treatments of anxiety disorders, the new section and changes to anxiety disorder in the DSM-5, new treatments for anxiety disorders and medications for anxiety disorders. ThisRead MoreThe Effects Of Effectual Daily Prayer On Mental Health5652 Words   |  23 PagesRunning Head: EFFECTS OF EFFECTUAL DAILY PRAYER 1 EFFECTS OF EFFECTUAL DAILY PRAYER 2 The Effects of Effectual Daily Prayer on Mental Health in Adults Diane T. Bethmann, RN, MSN Student Jennifer M. Wood, MSN, RN Chamberlain College of Nursing Author?s Note Diane T. Bethmann, MSN Student, Chamberlain College of Nursing Jennifer M. Wood, Department of Nursing Faculty, Chamberlain College of Nursing Read MoreSpirituality and Substance Abuse Recovery Essay2818 Words   |  12 PagesIntroduction According to the Center for Substance Abuse Treatment and the transtheoretical model of change, â€Å"for most people with substance abuse problems, recurrence of substance use is the rule not the exception† (Enhancing Motivation for Change, 1999, p. xvii). Relapse can and most likely will occur in recovery, and should be recognized as well as anticipated by substance abuse recovery counselors. The significant challenges to counselors are bringing a client successfully and securely throughRead MoreThe Biblical Perspectives of Crime4108 Words   |  16 Pagesminutes, one rape every 5 minutes, one robbery every 49 seconds, and one burglary every 10 (Miller, 2006). Even more crimes go unreported and many are never solved. A Christian worldview of how people should treat each other would be influenced by scriptures such as John 13:34-35 in which Jesus Christ indicated that his true followers would be identified by their love for one another (Mills, 2011). However, the Bible also points to certain spiritual influences that prompt mankind to act unloving towards

Clinical Operational Management

Question: Describe about the Facts and terms for Clinical Operational Management . Answer: Introduction Operation management by virtue of its characteristics has become indispensable for an organization in modern generation health care service providing industry across the world. This also holds relevance in field of clinical practices required in health care sector (Yoder-Wise, 2014). This report is based on case study of St Angels Integrated Healthcare and therefore has followed a logical pattern with focus on identification of issues as per the given case study of the health care unit. Clinical operations depend on effective operation management and this report has highlighted some measures as form of recommendation for the health care unit so that prevalent situations can be controlled by the Clinical operational manager of the case study organisation (Langabeer Helton, 2015). One of the significant issues within any industry is the high rate of employee turnover. Within the sector of health care high staff turnover is a bane and cripples the efficiency significantly. Instances of high staff turnover have been observed in St Angels Integrated Healthcare. One of the main reasons for such high rate of turnover was inter-professional conflict. Again, communication and lack of scope of practice have been identified as other significant catalysts for such high rate of turnover. Surveys carried out for ascertaining this issue revealed certain bottlenecks and pertinent strategies for arresting such abysmal rate will also be discussed in the paper. As per the Press Ganey Satisfaction Surveys three key areas have been identified that require immediate attention. These are Professional Communication, Patient Information and Satisfaction with Service. Reports received from the patients indicated that different staffs and medical officers showed little concern and exhibited lackadaisical attitude while discharging medial duties. This has also caused negative media attention and holds the potential to blight the organisational image. Apart from such practices budget report and quality surveys have illustrated deviance from industry standards including highly sensitive areas of hand hygiene and patient injury. The report will also dwell on these factors and suggest effective recourses for overcoming such lacuna while delivering services to the intended audiences. Key issues identified The analysis of the case study sheds light on some important factors which are essential for the identification of issues the St Angels Integrated Healthcare confronts with. High rate of employee turnover is a significant issue for St Angels Integrated Healthcare because of constant change practices and high working load on staffs. This is a major concern for the case study organisation as the organisational vision could not be supported with higher employee turnover which could remarkably increase the overall business expenditure and could also reduce the profitability of the organisation as well. It could be observed from the provided statistical data that employee turnover in St Angels Integrated Healthcare has increased by thirty percent (Abdelhak et al 2014). Variance for employees is high and the unit is also over budget. The reputation of the health care unit has dipped and therefore recruitment of required number of international staffs is affected. Many nurses have unwilling ness to workwith the St Angels Hospital and the Surgical Same Day Unit as they think that their scope of nursing practice is very limited in the organisation and this though prompts them to leave their jobs and to seek for knowledge development by undertaking advanced roles in nursing (Bronzino, 2014). High discontentment among staff is noticeable from the case study of St Angels integrated health care and the rising dissatisfaction among staffs are due to high work pressure and frequent change initiated by the organization leaving the employees in confusion. Decrease in quality of the services could be improved with increase in scope of practices for the nurse staffs and more effective motivational strategies for the entire workforce (Reeves et al 2013). Some remarkable achievement by the health care unit is being awarded with Equal Opportunity in the Workplace Agency (EOWA) Award, decrease in water consumption across the facilities by five percent and many others. The organisation is affiliated With Australian Council on Healthcare Standards Organisation. However some areas of improvement are highly significant for the organisation to implement changes especially service delivery as well as pre services and post services quality require improvements (Bronzino, 2014). Thus some of the most significant improvement areas for the case study organisation are staffs and patient communications, better working scope for nurses and operational performance management for ensuring better quality in the daily service related functions for satisfaction of service users and so on. Service delivery cannot be complete without staff engagement and their elevated level of motivation (Abdelhak et al 2014). In the given case scenario, it is observed that there are some negative variances which are not indicators of effective operational management practice by the St Angel- surgical same day unit (Steed et al, 2011). Negative variances were in respect of management expenditure, medical and nursing expenditure, travel, staff education and pathology assessment as well as pharmaceutical expenses. Thus total negative variance is -340,400 due to difference in actual and budget expenses 1,548,400 and 1,208,000 respectively and this situation implies poor operational efficiency by the organisation (Reeves et al 2013). Lack of cost control initiative and cost control measures have generated this situation that have increased expenditures related to management, pharmaceutical, nursing and medical along with travel and training of staffs. The variance could be reduced with focus on implementing proper operation management and review of cost involvement and requirement of expenditures in the areas that increased the actual cost (Yoder-Wise, 2014). Again, one of the key issues as has been revealed by inspections and surveys was hand hygiene. Lack of compliance to this basic practice further complicated the issues within this particular entity. Reports of non adherence and disobedience have resulted in infection. Specific indicators of hand hygiene compliance were 82% for St Angels and 68% for Surgical Same Day unit. Such deviation from the established standard was in stark contrast to 6C's of nursing. In Australia, almost 10% of people admitted to hospital contracted Health Care Associated Infection (HCAI) costing the exchequer significant amount of money. Several barriers to hand hygiene are lack of awareness about hand hygiene, reluctance to frequently wash hands with soap due to concerns about dermatitis and even workloads. The Nursing and Midwifery Board of Australia stresses on the importance of hand hygiene and states that hand hygiene for nurses should be a daily practice. Alcohol based hand rub (AHR) has also been sugge sted as a viable alternative for individuals who have a tendency to develop dermatitis. Role of effective hand hygiene has also been eulogised by WHO and it was opined that such practices helped in preventing HCAI. One of the alarming trends as deciphered by quality report was the declining quality of treatment observed across a wide range of areas. Some of these areas include referral rates, cases of relapse post the surgery period, medication errors and patient injury rate. With the inception of the Surgical Same Day Unit the reputation of St. Angels was also bolstered. However the KPIs have been inconsistent of late with anomalies reported from areas like medication safety, falls and injuries and cases related to pressure injuries. Most of these issues can be tackled by adhering to the basic tenets of nursing and medication. Role of mentors have assumed a great role in providing quality care to patients and to demonstrate care, compassion and commitment while discharging duties. The six main areas include Hospital Acquired Complications, core, hospital-based outcome indicators, and patient safety reporting for hospitals, patient experience surveys in hospital and practice level indictors Dissatisfaction among patients has multiplied due to the factors like staffs dissatisfaction and lack of practice scopes for nurses as well. Lack of professional communication and consequent service deterioration has led to increasing patient complaints and discontentment. The poor operational performance of the organisation has resulted into over budget expenditures of the company which makes the situation even worse (Yoder-Wise, 2014). In terms of overall medication quality the picture is not by any means satisfactory. Units Acquired Infection Rate is above the national standards and also there is rise in number of patients returning to after surgery procedure and this pinpoints that medication and care practices by the organisation are erroneous (Gallan et al 2013). In the table given below the identified issues are presented with possible opportunities for improvement corresponding to each type of issues NUMBER ISSUES IMPROVEMENT OPPORTUNITIES 1 High employee turnover Encouragement of work among staffs by high level of motivation, reorganisation of work for reducing high work load, proper change management. 2 Lack of satisfaction among patients Collection of their feedbacks for reinforcing the weak areas of service and practices. 3 Over budget expenditures by the health care unit. Effective operational governance and cost control not at the cost of quality and services for patients or service users. 4 Lack of professional communication with patients Possibilities of improvement in current scenario by encouraging patient participation as well increase in communication with patients by providing them with timely feedbacks and answers to their queries, development of organisational communicational system depending latest technological facilities like ICT software. 5 Lack of scope of practices Assessment of current practices and focus on some domains for expansion of scope. The areas of practice could be medication management and associated process, ordering of investigations when deemed to be required as well as discharge management. 6 Improper quality controls by the organisation and quality variance compared to national norms. Quality to be focused on much adequately so that national benchmark could be complied with properly resulting into higher level of satisfaction among patients and profitability improvement. Improvement in medication and safety in medication could ensure reduction in errors in clinical practices. Implementation plan for development The given case scenario has originated the need of implementation of an appropriate development plan that would encompass several improvements in the aspects that required maximum focus by the management of the organisation. The implementation plan for development includes several strategies that could bring about overall improvement in the operational gamut in the St Angels Integrate health care. Low motivation among the staffs could be improved by planning for better motivational strategies for employees including better training, career growth opportunities, performance appraisal systems, good work environment, supportive leadership practices and many other strategic approaches. These will elevate the motivation among staffs (Steed et al, 2011). It is also vital to have nurse leadership in the organisation in this care setting. Work load can be properly allocated among the staffs by maintaining proper roster by considering some aspects like type of patients and acuity, staffs experience and number of patients, variation in shifting and available support to staffs. Implementation of digital database systems for managing daily work responsibility allocation operations for the staffs could be a greater help in that case (Yoder-Wise, 2014). Through nurse leadership, the care services and the medication could be much better as nurses can facilitate better care governance within the scope of policies and health care legislations. Nurse leadership can be effective for measuring risks for patients and also advocacy for patients and coordination at the time of care can be substantially enhanced (Hall, 2013). St Angels Hospital and the Surgical Same Day Unit need to implement clinical governance as a operational approach for ensuring higher level of service quality and care for patients. This needs to be worked as an integrated system for managing patient safety as well as to manage risks of decrease in quality (Nuti et al, 2010). At the same time the clinical workforce needs proper guidance in support of best available care options and technologies for improving care quality. It is has also become vital to review the skills of the managers, senior nurses and clinical professionals so that their abilities for providing better quality services to the patients and providing better guidance to the follower employees could be realised . Identification of care incid ents are required to be reported to the proper authority of the hospital and analysis of the incidents can be effective for improving safety systems by identifying the causes of the incidents. Budget variances need to be understood by finding out the causes of the variances (Abdelhak et al 2014). Special attention for cost reduction can be helpful for the hospital to control costs and decrease in variances between actual and budgeted. The hospital need to initiate talk with its suppliers if it is seen that cost is higher due to price increased by suppliers. Unrealistic and ambitious budget could increase negative variances and the hospital must ensure proper care while deciding projected expenditure (Reeves et al 2013). Benchmark to measure success Acquired infection rate in the hospital has increased beyond national standards and this requires the hospital staffs to follow hand hygiene and the standard in this respect is that eighty percent of the workers in the care setting need to follow 5 steps in hand hygiene. They must ensure that they cleanse their hands before they touch a patient, before cleaning or aseptic process, after body fluid exposure or risks, after touching a patient and surroundings of patients (Yoder-Wise, 2014). Current hand hygiene compliance is 82% by the St Angels hospital and 68 percent by Surgical Same Day Unit and this need to be improved more. Data as has been collected by an audit for Data Period One, 2016 contained reports gathered from 906 hospitals spread across the territory of Australia covering both the public and the private sector. The compliance rate was found to be 84 % with total moments being 647,349 and correct moments being 543,544. Thus it may be seen that St. Angels Hospital together with Surgical Same Day Unit are below the compliance level. The audit also revealed that compliance rate was highest after a procedure or Body Fluid Exposure Risk. When this rate is considered as a benchmark it may be observed that scope for improvement exists for St. Angels Hospital to develop hang hygiene compliance. Specific attenuation has to be given both before and after a procedure with greater care on Body Fluid Exposure Risk. (CQI) or Continuous quality improvement is effective benchmarking aspects that could be beneficial for the hospital to monitor and check quality issues (Lewis et al, 2014). For the hospital, local quality-collaborative acts as benchmark where in some performances encompass performance related data or knowledge and therefore the hospital could measure its performances and can try for ensuring improvement (Steed et al, 2011). Another basis of benchmarking is health related information technology vendor that allow evaluation in support their systems. Prevention and management of pressure injuries are also to be ensured by the hospital (Langabeer Helton, 2015). Standards for preventing falls and reduction in harm need to be complied with the hospital as the performance of the hospital is not satisfactory. National benchmarks are meant for making it obligatory for a health care unit to follow care practices for health benefits of patients. Also depending on the benchmarks, performance of the hospital can be evaluated by its management and large differences among actual performance and the standards could be minimized. This could be turned into significant level of improvement in the health care sector and the performance of the clinical operations as well as satisfaction among patients can be improved (Reeves et al 2013). Conclusion If the available scope of practices could increase level of contentment among staffs then, then as per the willingness of the nurses, medication management and process, discharge management and ordering of evaluation could be implemented but at the same time, the hospital need to have cost control mechanism for reducing costs for the purpose of reducing variance among actual and budget (Cardo et al, 2010). While implementing change the existing level of discontentment among staffs and low level of motivation could dissuade the change initiative by the hospital. Increase in motivation among the staffs could support the change initiative and change can be better managed (Reeves et al 2013). The case scenario given in the assignment reflects that St Angels Integrated health care has confronted several problems such as higher staff turnover, negative variances, drop in quality aspects, poor level of patient-staff coordination, and inadequate scope of practices for nurses leading to high attrition, lack of cost control mechanisms which are largely prevalent (Hall, 2013). Many nurses in the hospital were dissatisfied due to limited scope of practices and this has caused the hospital to suffer immensely in form of low level of care services for the patients or service users (Bronzino, 2014). The case scenario reflects some requirement of improvement by implementation plan including motivation strategies for staffs, consideration on enhancement of scope of practices for nurses, cost control mechanisms for controlling variances among actual and budget cost. Quality of medication and care for patients can be improved by comparing performance with benchmark performance in quality and service attribute for helping patients (Garland et al, 2010). This will improve the reputation of the hospital and the problem like difficulty in recruitment of skilled and talented staffs can be solved and the workforce can ensure better care in form of effective care services along with better medication and support to patients (Langabeer Helton, 2015). References: Bronzino, J. D. (Ed.). (2014).Management of medical technology: a primer for clinical engineers. Butterworth-Heinemann. Link https://www.abebooks.com/book-search/author/J-D-BRONZINO Cardo, D., Dennehy, P. H., Halverson, P., Fishman, N., Kohn, M., Murphy, C. L., Whitley, R. J. (2010).Moving toward elimination of healthcare-associated infections: a call to action.Infection Control Hospital Epidemiology,31(11), 1101-1105. Garland, A. F., Bickman, L., Chorpita, B. F. (2010). Change what? Identifying quality improvement targets by investigating usual mental health care.Administration and Policy in Mental Health and Mental Health Services Research,37(1-2), 15-26. Link https://www.people.vcu.edu/~masouthamger/mcleod-et-al-cpsp-special.pdf Lewis, S. L., Dirksen, S. R., Heitkemper, M. M., Bucher, L. (2014).Medical-surgical nursing: assessment and management of clinical problems, single volume.Elsevier Health Sciences. Link https://www.ctcpjournal.com/article/S1744-3881(15)30026-8/references Nuti, S., Vainieri, M., Bonini, A. (2010). Disinvestment for re-allocation: a process to identify priorities in healthcare.Health Policy,95(2), 137-143. Link https://onlinelibrary.wiley.com/doi/10.1002/hpm.2201/full Steed, C., Kelly, J. W., Blackhurst, D., Boeker, S., Diller, T., Alper, P., Larson, E. (2011). Hospital hand hygiene opportunities: where and when (HOW2)? The HOW2 Benchmark Study.American journal of infection control,39(1), 19-26. Link https://textlab.io/doc/570814/validation-of-the-how2-benchmark-study Langabeer II, J. R., Helton, J. (2015). Health care operations management. Jones Bartlett Publishers. Yoder-Wise, P. S. (2014). Leading and managing in nursing. Elsevier Health Sciences. Reeves, S., Perrier, L., Goldman, J., Freeth, D., Zwarenstein, M. (2013). Interprofessional education: effects on professional practice and healthcare outcomes (update). Cochrane Database Syst Rev, 3(3). Abdelhak, M., Grostick, S., Hanken, M. A. (2014). Health information: management of a strategic resource. Elsevier Health Sciences. Hall, R. (Ed.). (2013). Patient flow: reducing delay in healthcare delivery (Vol. 206). Springer Science Business Media. Gallan, A. S., Jarvis, C. B., Brown, S. W., Bitner, M. J. (2013). Customer positivity and participation in services: an empirical test in a health care context. Journal of the Academy of Marketing Science, 41(3), 338-356.

Thou still unravishd bride of quietness, Essays - Identifiers

Thou still unravish'd bride of quietness, Cause/Effect: The passage gives human quality to the urn such as making the urn a "bride of quietness". However, as the "bride" is " unravish'd ", assumably , the urn is innocent and shy (quietness). Maybe the speaker alludes to the frozen picture of the urn? ( quietness ) Interpretation: If something is unravish'd and quiet, it means that the object obtains a lot of history in it. Thus, the urn is archaic object. Thou foster-child of silence and slow time, Cause/Effect: The urn is described as a "foster-child". It was grown by silence and slow time. Here, the author conveys an ancient ambience of the urn, making the urn mysterious due to "silence" (depiction of the urn) that the urn contains. If something is ancient, people needs to research more on the ancient object to find out what it is. Interpretation: The urn contains a lot of story by the look of the depictions on urn, however, the urn is frozen so it cannot tell us the story (silence) Sylvan historian, who canst thus express A flowery tale more sweetly than our rhyme: Cause/Effect: The speaker admires the urn as if it is godlike. Its expression is more than how we could express something. Interpretation: The speaker is telling the surroundings in the depiction "sylvan historian". The depictions are so magnificent that the speaker doesn't know how to express its appearance. What leaf- fring'd legend haunts about thy shape Of deities or mortals, or of both, In Tempe or the dales of Arcady? Cause/Effect: The speaker conveys a confused tone by establishing question marks at the end of the lines. The characters in the depictions acquires mysterious attributes. The poem gets intensive and the reader gets curious about the characters. Interpretation: The speaker is describing a specific part of a depiction, however, he is also confused and couldn't certain if the "legend" is a deity or mortal and its habitat. What men or gods are these? What maidens loth? What mad pursuit? What struggle to escape? What pipes and timbrels ? What wild ecstasy? Cause/Effect: The speaker creates a wild and extreme tone to the poem. I don't know the effect here I think it is just describing the depiction? Interpretation: Men or gods are chasing the maidens. The maidens are "loth" which means reluctant. If men or gods are chasing reluctant women, it means that they are doing something wrong. However, there are songs playing and the scene is ecstatic. The women seemingly enjoys the chase. Heard melodies are sweet, but those unheard Are sweeter; therefore, ye soft pipes, play on; Cause/Effect: The speaker is using comparison in these lines. He asserts that unheard melodies prevails heard melodies. Can unheard melodies even exist if melodies are sound yet it is unheard? Interpretation: Sometimes, imaginary sounds and object can be more pleasant to us. As an example, we imagine dating with a girl - which is common but for me, it is a wish that can hardly be accomplished . However, imagine dating a beautiful girl like celebrity or Jacinth ^_^ - an impossible wish but a delicate imagination experience. Not to the sensual ear, but, more endear'd , Pipe to the spirit ditties of no tone: Cause/Effect: The speaker elaborates on the preceding lines of the "Unheard melodies". However, the explanation is ambiguous because the speaker associates the "unheard melodies" to "spirit ditties of no tone". He also alludes to imaginary world, getting the clues from "spirit", "unheard", and "no tone". Nonetheless, how can "ditties" have "no tone"? Song with a no tone .. Interesting Interpretation: The speaker again alludes to the imaginary sound or world. The interpretation will be same as "unheard melodies". Fair youth, beneath the trees, thou canst not leave Thy song, nor ever can those trees be bare; Cause/Effect: The speaker evokes the eternal nature of the urn. This description makes the urn beautiful - frozen in time but the depictions are admirable. Interpretation: Trees can never be bare .. Leaves aren't going to fall which means there is one season in the depiction which will never change - eternal nature of the urn Bold Lover, never, never canst

Industrial Luncheon Services Essay Example

Industrial Luncheon Services Essay Example Industrial Luncheon Services Essay Industrial Luncheon Services Essay In 1946, Bill Rosenberg founded Industrial Luncheon Services, a company that delivered meals and snacks to workers in the Boston area. The success of Industrial Luncheon Services convinced Rosenberg to start The Open Kettle, a doughnut shop in Quincy, Massachusetts. Two years later, The Open Kettle changed its name to Dunkin Donuts. Today, Dunkin Donuts stores can be found in over 32 countries, and they serve 70 varieties of doughnuts, along with hot and cold coffee drinks, bagels, breakfast sandwiches and other baked goods. Dunkin Donuts parent company, Dunkin Brands Inc. also franchises Baskin-Robbins, and the two concepts are sometimes co-branded. In 1946, Bill Rosenberg founded Industrial Luncheon Services, a company that delivered meals and snacks to workers in the Boston area. The success of Industrial Luncheon Services convinced Rosenberg to start The Open Kettle, a doughnut shop in Quincy, Massachusetts. Two years later, The Open Kettle changed its name to Dunkin Donuts. Today, Dunkin Donuts stores can be found in over 32 countries, and they serve 70 varieties of doughnuts, along with hot and cold coffee drinks, bagels, breakfast sandwiches and other baked goods. Dunkin Donuts parent company, Dunkin Brands Inc. , also franchises Baskin-Robbins, and the two concepts are sometimes co-branded. In 1946, Bill Rosenberg founded Industrial Luncheon Services, a company that delivered meals and snacks to workers in the Boston area. The success of Industrial Luncheon Services convinced Rosenberg to start The Open Kettle, a doughnut shop in Quincy, Massachusetts. Two years later, The Open Kettle changed its name to Dunkin Donuts. Today, Dunkin Donuts stores can be found in over 32 countries, and they serve 70 varieties of doughnuts, along ith hot and cold coffee drinks, bagels, breakfast sandwiches and other baked goods. Dunkin Donuts parent company, Dunkin Brands Inc. also franchises Baskin-Robbins, and the two concepts are sometimes co-branded. In 1946, Bill Rosenberg founded Industrial Luncheon Services, a company that delivered meals and snacks to workers in the Boston area. The success of Industrial Luncheon Services convinced Rosenberg to start The Open Kettle, a doughnut shop in Quincy, Massachusetts. Two years later, ton area. The success ot Industrial Luncheon Services convinced Rosenberg and the two concepts are sometimes co-branded.

21 Bucket List Items For Graduating College Students

21 Bucket List Items For Graduating College Students The idea of a bucket list - referring to things someone should do before he or she kicks the bucket - doesnt just have to apply to older folks. Students, too, can make their own bucket list to make sure they get in every last memory and bit of fun before tossing their caps at graduation. Here are some things to consider adding to yours: 1. Confess a Crush   Scary? Sure. But if you think youll regret not telling a certain someone how you feel about them before you both part ways after graduating, its time to go for it. After all, even if it doesnt go well, you wont have to really see them again, right? 2. Take Pictures of People Who Have Made a Difference in Your College Life   When do you think back on your years at school, who mattered most? A certain professor or two? Several friends in particular? Maybe a mentor or administrator? Even if youre convinced that youll stay in touch with these folks for years, take a picture anyway. You can laugh at how young everyone looked when youre old and gray and reminiscing about all the silly things you did in college. 3. Thank Your Favorite Professor Chances are one professor, in particular, stands out for the influence he or she had on you during your time in school. Tell them thanks before you leave. You can thank them in person, write an email or even leave a small thank-you note (or maybe a gift) for them on graduation day. 4. Try Food You Never Did Somewhere on Campus If youve never tried a certain kind of food on campus, gather your pride and dig in before you graduate. Youll get a good experience exposing yourself to something new and - you never know - you just might end up liking it.   5. Buy Yourself a Graduation Gift  From the Bookstore Sure, your funds are probably even tighter than normal around graduation time. But pinch your pennies and reward yourself with a gift, no matter how small, from the bookstore. A simple keychain, license plate holder, bumper sticker, business card holder  or travel bag will remind you for years to come about one of your greatest accomplishments so far. 6. Thank the People Who Helped Pay Your Way If scholarships, your parents and/or others helped pay your way through school, make sure to let them know how much you appreciate their support. One suggestion: Include a picture of you in your cap and gown on graduation day in a simple but heartfelt thank-you note. 7. Write Something for the School Paper You may be shy, you may not think of yourself as a good writer and you may have never written for the paper before. But youll be graduating soon - meaning youve succeeded at college and have important advice to share with your peers. Ask the editor if you can make a submission, and take a few hours to put something together that passes along your wisdom. 8. Take a Picture of Yourself and Your Room It may seem silly now, but how fun will it be to look back at how you looked and what your room/apartment looked like five, 10 or 20 years from now? Dont let something that you see every day now slip away with time. 9. Go to a Part of Campus Youve Never Been Before Even if youre at the smallest of schools, head to a corner of campus youve never been before. You just might get a new perspective of how things look and come to appreciate a side of your school that feels brand new just as every other part of it is feeling old. 10. Go to a Sports Event Youve Never Been To   Football and basketball games may be all the rage on your campus, but try something new. If its a gorgeous day, grab some friends and some snacks and go watch a softball or Ultimate Frisbee game. Its a great way to relax and get a new college memory. 11. Go Swimming in the Campus Pool Many students forget theres a campus pool - or are too self-conscious to use it. But these pools can be huge, gorgeous and a lot of fun. Grab your suit, leave your insecurities behind and go have a ridiculously fun game of  Marco Polo  with some friends. 12. Have Your Favorite/Most Influential Professor Sign a Book They Wrote When you think of which professor has been the most brilliant during your time in school, one or two undoubtedly stand out from the rest of the crowd. Have them sign a copy of their latest book before you graduate for a great keepsake youll cherish for years. 13. Participate in a Campus Tradition Being tossed into a fountain on your  birthday? Going on a midnight excursion with your  fellow sorority or fraternity members? Make sure to participate in at least one campus tradition before you graduate for a lasting, irreplaceable memory. 14. Attend an Event on Something You Know Nothing About You went to college to learn new things, right? So head on over to an event youd normally  never  consider attending. You dont have to do anything other than listening and learn. 15. Treat Yourself to a Nice Meal Off Campus You may be so used to bad muffins in the campus coffee shop and the same dishes in the dining hall that heading off campus for a nice meal seems completely out of the realm of possibility. Chances are, however, that you can ask around and find a super yummy, affordable place that will provide you  with a great meal  and a great memory. 16. Vote in Student Government Elections OK, sure, you may have thought they were boring or unimportant before. But now that youre graduating, you have a pretty serious responsibility to leave behind a strong legacy and support system for the classes that will follow you. Honor them by voting  for student leaders  who you think will maintain the standards other students set for you when you first arrived on campus. 17. Go to a Professional Sports Game Off Campus If you live in a big city and have never been to a professional sports game, now is the time to go! After all, how silly would you feel if you had to confess, for years and years after you graduate, that even though you lived in, say, Boston for 4 years, you never saw a  Red Sox  game? Grab some friends and head out. 18. Go to a Cultural Event in Town Even if you live in what you consider to be the smallest of small towns, theres a culture there that cant be replaced and that youll probably miss once youre gone. Go to a poetry slam, a performance, a county fair or anything else being put on in town and absorb all you can before you move somewhere new. 19. Go to a Museum in Town You never know what history your college town has to offer. Challenge yourself to learn a little more before you graduate by hitting a museum in town. It could be an art museum, a history museum, or even something that speaks to the unique identity of your city. Even better: Use your  student discount  for admission. 20.  Volunteer Off Campus Even if you dont interact with people off campus all that much, the community that surrounds your school has helped make your experience possible. Give back a little by volunteering for a one-day, one-month, one-semester, or one-year commitment to an off-campus organization that supports your own values and priorities, too. 21. Do Something That Scares You If you look back at your college years and realize you played it safe, you might not be pushing yourself  out of your comfort zone  enough. Take a deep breath and challenge yourself to try something new and scary. Even if you regret it, youll learn something about yourself.

Take home exam 1 Assignment Example | Topics and Well Written Essays - 1250 words

Take home exam 1 - Assignment Example As we hear those patterns repeatedly, they become strengthened in our mind thus being able to learn the language. The model is exemplar-based pointing out that it’s the examples in what we hear that form the backbone of patterns that we extract. Learning is an instance of study and not induction of rules. Connectionism includes different network constructions which include parallel distributed processing. Parallel distributed processing network includes nodes with pathways that strengthen with use. The more we use a particular pathway, the more it becomes strong and vice-versa. Larsen Freeman suggests that the rate at which something happens is a major factor in learning a new language a claim supported by N.Ellis and Schmidt (Gass & Selinker, 2008, p. 220). Also, the easy with which one learns the second language depends on how strongly the network of the native language is established. In an experiment performed by Sokolik and Smith (1992) on learning of noun gender in French, it was concluded that the easy which one could learn depended on age with young people learning more easily. From this, it’s important to note that the network of the native is not as strong in younger people which enhances learning of the L2. Similarly, Stephen Krashen developed five hypotheses that helped to understand the learning of the second language: The Acquisition- learning hypothesis, Monitor hypothesis, Natural Order hypothesis, the Input hypothesis and the Affective Filter hypothesis. In the Acquisition-learning hypothesis, he suggests two ways of developing one’s language; by acquisition which entails taking in of knowledge subconsciously and storing it in the brain and by learning a language which takes the form of instructing the language in a formal setting as in a classroom. According to this assessment, the best way to learn a language is through natural communication. In addition, monitor hypothesis seeks to correct errors in utterances. Krashen

Assessing Autism Article Critique Term Paper Example | Topics and Well Written Essays - 1000 words

Assessing Autism Article Critique - Term Paper Example The usual way of measuring behavior such as limited eye contact, lack of reciprocal social interaction, fewer greetings and failure to initiate interactions such as offering comfort to someone who is hurt, for example, is to observe how children react in certain contrived situations. This study hypothesizes that children with autism will behave differently from children with mental retardation and children with typical development during natural situations. It proposes that that a standardized way of observing children in the everyday context of school recess would be a helpful assessment tool. The playground observation checklist is just such an observation tool, and the article describes how it was used and the results it produced. These results were then checked for accuracy against other information obtained by the usual autism assessment methods. There were ten items on the behavior checklist, which is a very small amount, and for each child in the sample of 81 a score of yes/no was recorded against each item during a 15 minute observation period. Two observers recorded the sessions simultaneously, and any instance where a child interacted with an adult during the 15 minutes was discounted, and the observation was repeated until a session with only peer to peer interaction took place.... n educator this is an interesting article which recommends an intervention that is relatively inexpensive, easy to administer and suitable for operation in a school context in a way that does not place any undue pressure on the child. This article was an exploration of the method itself, and more needs to be done on that to ensure that the criteria are worded well, for example avoiding gender bias in the way interactions are described and scored. Assuming these details could be ironed out, this observation checklist does appear to be a good method for making initial assessments to indicate what kind of specialist referral, if any, would be appropriate for a particular child. So long as the observation is conducted by trained observers it could be introduced in an elementary school. There are ethical issues about the method, of course, since parents would need to give permission for such observations to take place, whether for research purposes, or for the benefit of the children them selves. There could be a danger of over-diagnosis, or of inappropriate referrals if too much weight is placed on a single fifteen minute observation, and so any use of this tool would be best placed within a school policy on autism, to be called upon under specific circumstances and regulated by school protocols that protect everyone’s rights. The article by Bradley-Johnson et al. (2008) takes a wider perspective than the article by Ingram et al. (2007) and is aimed at school psychologists, rather than educators. The definition of autism used by Bradley-Johnson et al. (2008) is that of the Disabilities Education Improvement Act (2004) which is broader than the DSM criteria. From the start there is an emphasis on â€Å"verifying eligibility for special services for autism† which betrays an

The Media and Its Role Today Essay Example for Free

The Media and Its Role Today Essay The media has always been playing the main role in providing information to us. Whether it covers on education, information or entertainment, gaining the latest news on these topics has been made easier nowadays with the help of the media. There are a number of the types of media that could be obtained nowadays. This includes television, radio, newspapers, magazines and internet. Although the main idea of the media is to educate people on the latest happenings, and connect the people from different parts of the world, there is also a downside of it. Sometimes, the media could have an impact towards a person’s personal lifestyle. One of the many impacts that could be influenced by an individual due to the media is their state of health. Exposure of the media could influence us either mentally, physically and socially as well. 2. 0 So How Does the Media Influence a Person’s Health? 2. 1 Parent Child Relationship First of all, the media in a non obvious way is actually influencing its audience’s social relationship between parent and child. There is no doubt that when relating to the media, families are always getting together whenever they are watching a movie or enjoying their favourite sitcom aired daily. This is one of the healthy influences of the media as it helps to create closer bonds between parents and their children. A recent study estimated that 65 to 85 percent of young children’s viewing is with family members, where more than half viewing with their parents. (Van Evra 1998) But on the other hand, some people tend to misuse the media as a way to get out of family crisis. This could be seen normally among teenagers and young children where they turn to the media to avoid interaction between family members, especially their parents. It is indeed true that parents are the main contributors towards how their children behave. Nevertheless, it also could not be denied that the media is also one of the major influences of this matter as well. Nowadays, the younger generations are more advanced, in terms of how they think and act. It is due to the reason that they are too exposed to the media contents portrayed in films and music videos. The younger children as well as teenagers mostly, imitate these behaviours and adapt them to their everyday life. For example, if they were to see a scene where a child talks back to their parent, the child will tend to do the same thing to their own parent. Other than that, due to work load and inconsistent working hours, parents tend to use the media as a way to keep their children occupied. They will leave their children glued in front of the television or play station while they are away, whether for work or leisure. According to a recent study in the US, watching television often replaces the time for doing homework, playing and reading which is essential in creating closer bonds between a parent and child. This influences the child to become addicted to the media, and they will constantly be attached to it. Due to this matter, relationships between their parents will be reduced. Therefore, we could argue that relationships between a parent and child can be influenced by the media. 2. 2 Diabetes and Obesity It is agreeable that the media’s main role is to inform and educate its viewers on latest events happening around the world. Another main role of the media is to act as a medium for advertisers to advertise their products. Advertisements can be gained from different types of media. For instance we have newspapers, magazines, internet, radio and the most common medium which is the television. Fast food companies advertise their products often to attract viewers to buy them. It is true that advertising sells, but it may affect impressionable youngsters and self-conscious adolescents. An online survey showed that an individual watching television for 2 hours per day would have seen a total of 20,000 food advertisements in just one year. The most commonly showed commercials are food containing high sugar and fat, which is known to be dangerous to the human body. Without even noticing, the media is supporting the food industry which is contributing towards a significant effect on future problems involving weight issues. Besides that, children in particular are being exposed to the media without any parental guidance. Parents are letting their children having television sets in their bedroom, which is not a good thing as this promotes unhealthy habits, such as eating while watching television. A recent online study showed that children who have televisions in their bedroom are more likely to have weight problems, in this case obesity and diabetes than those who do not have televisions in their room. From that online research, the statistics showed that 27. 3% of children with a television in their room are overweight, which is high compared with 17. 7% of children who do not have a television in their bedroom. Therefore, it is also arguable that the media could influence the occurrences of diabetes and obesity. 2. 3 Anorexia Through out the decades, our definition towards beauty has been altered dramatically. We no longer value people from all shapes, sizes and skin colour. The underlying cause is the portrayal of beauty standards in the media in this generation. One of the focus on beauty standards is body image. In order to be accepted, you have to be thin or else there is no place for you in Hollywood or the world of modeling. These beauty standards set by the mass media has impacted women and young teenage girls especially to aspire to be as stick thin as celebrities in the media. Examples of stick thin celebrities are Nicole Kidman, Keira Knightley and Victoria Beckham. These days it is difficult to flip through a magazine or watch television without feeling bad about one’s body. The media’s portrayal of stick thin beauties has attributed to many young teenage girls and women developing a eating disorder. One of the eating disorder is anorexia. Anorexia is an eating disorder associated with women and young teenage girls to drive themselves to near starvation in order to be thin. Even though they are thin, they still see themselves as fat and drive themselves further by not eating or barely eating. In short, they have developed a fear for food and a fear for getting fat. The influence of media is on our daily lives, so often we are not aware how it is affecting us. Celebrities being the main focus of the media, how they portray themselves will indirectly influence their viewers especially young girls who are not old enough to make sound judgments. In the television series, Ally Mcbeal, apparently the show’s star refused to eat so that she could keep up with the thinness of her co-stars such as Lucy Liu, Courtney Thorne-Smith and Portia De Rossi. These little girls will grow up thinking that â€Å"thin is in† after watching shows that condone unhealthy body image. That is when they will most likely have a tendency to develop an eating disorder such as anorexia. Related statistics by the National Eating Diorder Association indicates that 40-60% of high school girls are on diet, 30-40% of junior high school children are concerned about their weight and 40% of 9 year olds have dieted. Lately the influence of celebrities such as Keira Knightly, Nicole Richie and Kate Moss with emaciated stick-thin bodies have inspired young girls and women alike to emulate their body type. Put it simply, the extreme exposure of celebrities with size 2 or less figures has made women and little girls unhappy or dissatisfied with their body image. However, parental influence can also plays an important part in contributing to a child’s idea of an ideal weight or size. Mass media may be bombarding young minds with unrealistic standards of beauty, but it is a parent’s job to educate the child from young to know what is healthy and what isn’t. If a parent is constantly dieting and complaining about unhappy body image, then a child will more likely be vulnerable to developing an eating disorder such as anorexia. Anorexia is a very serious mental illness as it has caused many deaths in women and teenage girls because of their refusal to eat. A study by the National Eating Disoder Association indicates that 5-20% of those with anorexia nervosa will face complications associated with the disorder such as kidney failure and heart problems. This means that among all the mental disorders, anorexia has the highest mortality rate. Their minds have been conditioned so badly to think that by eating the slightest bit that they will get fat. Their bodies’ lost of nutrients, fat and minerals can cause them to die unless they get treatment in time. Prevention can save lives by encouraging healthy, realistic attitudes towards weight and diet. 2. 4 Violence Let’s face it, the media is cool, whatever is being done on television is being emulated by the public. For example fashion trends, smoking habits, binge drinking and premarital sex. But what happens when violence as seen on television is being seen as the way to solve problems? Violence these days is on the rise. People think it is alright to solve problems using violence. For example solve a feud by firing fire arms at each, beat up someone for not giving money, or blowing up a public facility. These cases especially involve young adolescents who spend too much time viewing violence on television and video games. The problem with violence in real life is that one cannot escape getting hurt from a violent action. Most television dramas portray characters still end up alive or not hurt at all during a round firing bullets at each or that a character can survive a major bomb blast in a building by some stroke of luck. It is unrealistic that someone get up on his feet with just a few bruises after being bashed up by a bunch of gangsters. That is what has been aired on television time after time. For example, the latest popular drama TV series Heroes and Smallville show unrealistic events such as rising from the dead multiple times after being killed many times. The shows’ character flying into the sky might make children under 6 think that flying is possible as in the case of a boy who thought he could be Superman flew out the window and died. It is also unrealistic that people can develop supernatural powers by being infected by alien meteorites or through gene mutation. However, most viewers who are children and teenagers might not have good judgment to know that violence can’t solve anything would emulate their actions on television in real life. The case of two teenage boys who shot dead 13 people in a Columbine High School were fans of the highly popular video game DOOM. DOOM is a very highly violent video game where players go around building tiers to shoot characters in the video game. Analysts theorize that part of the killer’s problem may have desensitization due to the vast amount of time spent on video games, music and vidoes filled with violent imagery. Even violent music lyrics have been shown to instil violent thoughts and emotions in a person. A research conducted by New Scientist revealed that children who listen to violent music lyrics all the time were more likely to make aggressive association with words like animal, rock and stick. This is especially so with the availability of downloading softwares, whereby anyone can download violent songs and listen to it in a portable device such MP3, MP4 and Ipod anytime. Violent messages will constantly be bombarding their heads and more likely bringing out violent actions in chidren and teenagers. According to a survey carried out by American Academy of Pediatrics ( AAP ), studies have shown that excessive exposure to violent imagery in the mass media increases the likely hood of a child committing acts of violence. Base on statistics, nearly 2 out of 3 TV programs contain violent acts, averaging 6 violent acts per hour. An average child would have seen 10,000 violent acts per year by just watching 2 hours of cartoons a day. Teens who watch more than 1 hour of TV a day are four times more likely compared to other kids to commit violent acts. A typical kid who enters middle school would have seen 8000 murders and 10,000 more acts of violence aired on television. In another study, researchers found that by cutting down television and video game consumption to less than an hour a day decreases verbal aggression by 50% and physical aggression by 40%. This is very serious as violence is the leading cause of death for children, adolescents and young adults which is a higher cause compared to diseases, cancer or congenital disorder. In the past, violence was seen as a way to solve disputes as it was important to determine the survival of the fittest. However this media-exposed generation has been influenced to think that violence is cool and acceptable. We must remember that this is the real world, people can get injured and don’t heal miraculously or wake up from the dead. Destruction and chaos are the result of despicable violent acts committed by people. 2. 5 Racial and Ethnic Discrimination The media is so much part of young people’s lives these days that it is impossible to not base life and make judgments by comparing to the media. Media influence is so prevalent that when we look at a race with tend to stereotype them to what is being portrayed in the media. If are not careful, we will be growing up with a narrow mind by thinking everything the media says is true. For example, minorities such as the blacks and Latinos are always portrayed as the bad guys. When we meet one in real life, we tend to immediately shun them thinking they are not good people as seen on television. Another reason media influence has caused discrimination among certain races and ethnic groups is that the minorities are seldom cast as the lead character. Almost always they are second to the lead character, the victim, the bad guy or the first to die in the movies and television drama. Caucasians are mostly cast as the lead actor or actresses whether they are distress, out to save the world or leading a normal family life. This is a bad influence to the young generation who are exposed to the media 24/7 thinking that Caucasians or Americans will always be the superior person in power, never the minority. Discrimination among certain races and ethnic groups due to media influence has caused us to belief that Caucasian looks are all that. Media influence has caused us to believe that fair, big eyes, sharp noses and high cheek bones are standard beauties of today. We have ignored other qualities of other races to be deem as beautiful. These include people of colour, people with slit eyes, people with the big lips which is an attribute among the blacks and so on. Hardly do you see an African woman or man donning the covers of magazines. On the contrary, it is history that has influenced the media to portray a certain race or culture in a discriminated way. The blacks were brought to America as slaves in the olden days. Most cab drivers in New York are Indians. The Chinese culture believes that women cannot be independent and Indonesians in Malaysia are mainly maids and construction labourers. So, what the media has done is simply highlighting real life situations and portraying them as they are. Hence, a local movie would most likely portray the maid of a family as an Indonesian for this is common in Malaysian society. Therefore, we cannot argue the fact that it is the people who have instead influenced the media. In conclusion, media can influence people’s beliefs of a certain race or culture. However, we must not forget that it is people’s beliefs in the first place that has influenced the media to portray them in a certain way. This cycle can only stop if we change our own beliefs to influence the media on race and culture. 3. 0 The Media Does Influence a Person’s Health The mass media is a very powerful tool. It can shape our beliefs, influence our perspective and distort our views on anything and everything. In addition to that also, our state of health could easily be influenced by the mass media. We should always take extra precaution and note that the people ehind the media are just out to make big bucks, where they will portray whatever it is they want you to see and believe so that you will be obsessed with their product. Therefore, we must instill in children from young to always create a filter in their minds to differentiate right from wrong whenever they are exposed to the media. Although media influence is strong, with parental guide and the rig ht education, it can make all the difference in raising the next generation to make sound judgments about the contents in the media. Individuals should be exposed on the harms that media can cause, in this case towards our health in order to generate a better future.

LSD :: Hallucinogens Drugs Essays

LSD Lysergic Acid Diethyl amide (LSD) has been implicated in a variety of studies to determine its potential for influence on certain neural activities. To date, little that can be certified as concrete fact has been found, though a number of theories with considerable support exist. Although dopamine, epinephrine, and norepinephrine may be implicated in some LSD studies, serotonin seems to be the main focus of scientific inquiry with respect to LSD. Leicht (1996), postulates four theories concerning serotonin (5-HT) pre- and post- synaptic transmitter sites and the potential for LSD to affect these sites, in particular. All of these theories point to the synaptic neuronal dendrites and terminal buttons as the main suspects with regard to LSD and its particular target area on the neurons themselves. After considerable dialogue which analyses studies by Aghajanian and colleagues, Leicht came to the conclusion that the evidence points toward certain types of activities on particular pre- and post-synaptic serotonergic neurons. The theories are as follows: 1: LSD Pre-synaptically inhibits 5-HT neurons. 2: LSD Post-synaptically antagonizes 5-HT2 receptors. 3: LSD Post-synaptically partially agonizes 5-HT receptors. 4: LSD Post-synaptically agonizes 5-HT receptors. Neural clusters in the Raphe Nuclei, which spread out from there, mainly into the frontal and prefrontal cortices have been identified as serotonergic. They are also auto-reactive, and LSD appears to inhibit the spontaneous firing of the neurons at that site, when the drug is systemically administrated. 5-HT2 receptors have been identified as pH dependent, while LSD molecules have been identified as pH independent. 5-HT2 receptors are connected to a second messenger system (phosphatidyloniitol, or PI). PI turnover has been found to be affected by 5-HT2 in an antagonistic fashion, but is stimulated by 5-HT. LSD, in micrometric doses, can inhibit 1000 times that amount of 5-HT, which supports theory #2, as well as supporting, partially, theory #3; when LSD is administered in a variety of doses, it apparently acts as a partial agonist. Though LSD and 5-HT are highly compatible, 5-HT is more effective at the serotonin receptor site, but LSD can compete with it at the 5-HT2 site. The conclusion is, â€Å"†¦since 5-HT is a more potent agonist than LSD, the effects of LSD would appear antagonistic.â€Å" Finally, for theory #4, Leicht cites Dr. Glennon’s explanation of LSD’s relationship with post-synaptic 5-HT receptors.

Comparing the Passive Ventilation Style of Modern and Traditional Malay Houses

Comparing the Passive Ventilation Style of Modern Malay House in Belum Rainforest Resort With the Common Traditional Malay House in Malaysia. Table of Content Page Abstract †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦ 1Introduction †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦ .2An Overview of the Modern Malay House in BelumRainforest Resort, Perak, Malaysia †¦ †¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦.†¦4What are the Comparison of Passive Ventilationon the Modern Malay House in Belum Rainforest Resort with Common Traditional Malay House in Malaysia? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦5How does the Passive Ventilation System Works forModern Malay house in Malaysia and Common Traditional Malay House in Malaysia? †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦How does the orientation of the edifice affect the passiveVentilation? †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ †¦ ..Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ .AppendixReferrencesAbstraction The aims of the research is to compare the inactive airing manner of Modern Malay House in Belum Rainforest Resort with the common Traditional Malay House in Malaysia.The research inquiries are what are the comparing of inactive airing in Modern Malay House in Belum with the common Traditional Malay House. Second, how does the orientation of edifice affect the inactive airing. Finally, How does the the inactive airing system plants for Modern Malay House in Belum Rainforest Resort and Common Traditional Malay House in Malaysiaaˆâ€ ¹These are the list of methodological analysis that being used to assist my research. Locate observation at Belum Rainforest Resort, cyberspace research, articles and books. My analysis of methodological analysis is by analyzing and comparing the inside informations of these two houses that are related to the inactive airing. The consequence is one found that Modern Malay House in Belum is deficiency of inside informations that contribute to passive airing system. Common Traditional Malay house is still the best since it gives spotlight more on the inactive airing.In a nutshell, house that focal point more on the inactive airing are much better since it cut down the humidness and produces a good thermal comfort in a edifice. In future, one hope that people will plan edifices that dressed ore more on the inactive airing instead than design. 1.0 – Introduction What is Architecture? The definition of Architecture is the art or pattern of planing and building edifices. Architects are the 1 who runs the universe. They create an enjoyment narrative in every edifice that they design so that the universe would non be every bit deadening as it is. When it comes to architecture universe it is ace broad and it consist of many different manners and techniques. Every state have their ain manners of planing to show their state ‘s singularity. One of the best design in the universe is the edifice that meet the demand and pretty much response to the clime. Besides, It needs to cognize about the microclimates and the clime zone, know the basic physiology of human thermic comfort, cut down the tonss and enhance ocular comfort by commanding the Sun. Thermal mass are used to better the comfort efficiency and to pick a space-conditioning schemes that are climatic responsive. Common architecture is one of the architecture manner that take earnestly on all of this standards when planing a edifice.. Common Architecture is being refer as a traditional edifices that are designed to run into the local clime and civilization. They design with utilizing a deep apprehension together with a regard towards the nature. Common architecture can be called as a sustainable architecture every bit good since it are besides built to prolong the environment without destructing it. Common architecture tends to germinate clip after clip to reflect the technological, reflect the historical context in which it exist, reflect the cultural and besides reflect the environment. This manner of architecture used the local resources and available energy and stuffs, so it can mention consequently to the clime, site and civilization. The most common basic map in slang architecture is to screen and protect from the conditions conditions. Passive chilling system can non be separate from the common architecture as they are greatly related together. Passive chilling is a edifice design attack that targets on the heat addition control and heat dissipation in a edifice in order to better the indoor thermic comfort with lower or zero energy use. A good orientation of a edifice, proper design layout and system used in a edifice will let the inactive airing system be in the edifice.Ventilation is the chief standards in inactive chilling system as it is the 1 that move the air from exterior edifice to the interior so that it can better the thermic comfort of a edifice. And my instance survey is to compare the inactive airing of Modern Malay House in Belum Rainforest Resort, Perak with a common Traditional Malay House in Malaysia. 2.0 – An Overview of the Modern Malay House in Belum Rainforest Resort, Perak, Malaysia As stated on Malaysia’s online web site, Malaysia is a state that being classified as a state that have a hot clime and humid tropical clime with all months above 18 grade Celcius. Belum Rainforest Resort is the topographic point which I picked for my instance survey. Belum Rainforest Resort is located on the northern portion of Malaysia and merely below the boundary of the other state which is Thailand. Belum Rainforest Resort is located in the center of jungle which is surrounded by the H2O component from the Lake of Banding or Tasik Banding. This make the topographic point a great become as a great topographic point for the inactive chilling design. Extracted from hypertext transfer protocol: //lensahijau.blogspot.com/2012/10/the-establishment-of-air-house-standard_18.html The Malay House in Belum was design to be modern but yet still keeping the basic component of Traditional Malay House. The exposure below is one of the Modern Malay House in Belum Rainforest Resort. Extracted from hypertext transfer protocol: //www.maplandia.com/malaysia/perak/gerik/hotels/belum-rainforest-resort/ The similarity of this modern Malay house with the traditional Malay house in Malaysia is they used wholly 100 per cent wood as the chief stuff for building. 3.0– What are the Comparison of Passive Ventilation on the Modern Malay House in Belum Rainforest Resort with Common Traditional Malay House in Malaysia? A traditional Malay House produce the airing by using many of full length Windowss and doors at the organic structure degree. ( Yuan, 1987: 76 ) . Hassan and Ramli ( 2010 ) conclude that Huge gaps on Malay house walls produce high air consumptions outside to take downing the public presentation of stack consequence. The below diagram stated clearly that, most of the outdoor and indoor temperatures were higher than 28 degree Celcius with the humidness degree in the house is higher than 60 per cent and the air current velocity in Malay house flow in about 0.3 m / s to 3.4 m / s. Extracted from hypertext transfer protocol: //lensahijau.blogspot.com/2012/10/the-establishment-of-air-house- standard_18.html There are several comparing that can be found in Modern Malay House in Belum Rainforest Resort. The Modern Malay House in Belum were design utilizing a lumber building. Most of the lumber building are non solid if to compare to a concrete building due to being build piece by piece. Since it is build piece by piece so it will hold a little spreads between a piece and a piece of wood.This little spreads is one of the scheme in inactive chilling system. The map of the little spreads is to let the motion of air into the house so that it could air out and automatically better the indoor environmental quality. Most of the traditional Malay house have this thing but if to compare to the modern side of Malay house in Belum Rainforest Resort, it does non hold this thing, It does non hold little spreads on the wall and floor, the little spreads merely can be seen on the outside of the house which is on the balcony’s floor.This is non good since it blocks the air from come ining into the house. The alone thing about the Malay house is that it is built on piles. This attack in many ways has several benefits from a thermal, functional and safety point of position. The raised floor, which is built higher than the land, can catch air currents of a higher speed ( Yuan, 1987: 71 ) , and the usage of lumber boards for the floor, which have spreads between them, can convey the air into the interior infinite. The Balcony country that contain little spreads for air airing intent. The interior side of the edifice which does non incorporate any floor spreads and wall spreads. Other than that, during my site observation I found that there is no airing through roof articulation that can be found in the house. This airing through roof articulation besides contribute in Passive Cooling Design. It makes the house produce a big motion of air into the edifice through the roof articulation. Traditional Malay House truly concentrate on the gap so that they can hold a good thermal comfort without bring forthing energy that we do non necessitate such as electricity. Besides, without opening through the roof articulation the stack airing system will evidently non go on. Extracted from hypertext transfer protocol: //lensahijau.blogspot.com/2012/10/the-establishment-of-air-house-standard_18.html– How does the PassiveVentilation System Works for Modern Malay house in Malaysia and Common Traditional Malay House in Malaya? Extracted from hypertext transfer protocol: //www.belumresort.com/acco_kampung_house.html The floor program above shows the floor program of the Modern Malay House in Belum Rainforest Resort. Common Traditional Malay House Floor Plan Extracted from hypertext transfer protocol: //www.academia.edu/2377416/Chapter_2_Malaysian_Vernacular_Architecture_and_Its_Relationship_to_Climate Both Modern Malay House and Traditional Malay House are indiscriminately arranged. This is to guarantee that the air current speed in the houses in the latter way of the air current will non well being reduced. Stack airing is the flow of air from outside which enter into the edifice and goes out from the upper side of a the edifice.Stack airing usage different temperature to travel the air. Hot air additions due to the lower force per unit area occur.It is sometimes being called as a perkiness airing. The below diagram shows how the stack airing fundamentally works. Extracted from hypertext transfer protocol: //sustainabilityworkshop.autodesk.com/buildings/stack-ventilation-and-bernoullis-principle Stack airing is one of the alone airing system that happen in a traditional Malay house. Based on my observation on the modern Malay house in Belum Rainforest Resort, I found that there is no stack airing happens on this house since there is no gap through the roof articulation for the air to travel out. The other job is this house does lifted up a spot by the pile but the other job is that there is no floor spreads for the air to come in from below. This modern Malay house in Belum Rainforest Resort does non hold the stack airing consequence comparison to the original traditional Malay house. The traditional Malay house use the stack airing consequence to chill the interior side of the house. Stack airing makes the motion of the air flow and enter from the gap on the downside and the side of the house. Then the air easy transportation to the upper side of the house and goes out through the gaps on the roof articulation. Extracted from hypertext transfer protocol: //malay101.blogspot.com/2012/08/malay-architecture.html Even the modern Malay house in Belum Rainforest Resort does non utilize the stack airing system, they use the other system of airing which is the cross airing system . Cross airing system is obtain when there is Windowss on the both sides of the room. This caused the air to flux across the infinite. Since the air current comes the most on the side of the edifice, Openings on the sideway truly helps the modern Malay house in Belum Rainforest Resort to give a better thermic comfort. The cross airing system is good since it cut downing the energy ingestion in a edifice. The below diagram shows the cross airing system that happens on modern Malay house in Belum Rainforest Resort. The pointers on the diagram above shows the air motion that flows into the house. Other than that, the unplanned agreement of the Traditional Malay House is truly of import as it gives part in cut downing the hazard of the strong air currents. ( Hanafi, 1994 ) . Colonies that are along the coastal countries experience great air current velocity than the inland faiths. ( Hanafi, 1994 ) Traditional Malay House are normally detached and it dispersed the units with ample external infinite. This is to let the fresh air circulation occurs in the edifice. ( Hanafi, 1994 ) . Extracted from hypertext transfer protocol: //www.academia.edu/2377416/Chapter_2_Malaysian_Vernacular_Architecture_and_Its_Relationship_to_Climate Extracted from hypertext transfer protocol: //www.google.com.my/maps/ @ 5.5428286,101.341145,187m/data= ! 3m1! 1e3 Photo above is the unsmooth agreement of modern Malay house in Belum Rainforest Resort.The agreement are based on the additive construct and which it is using the same construct as the traditional Malay house in Malaysia.– How does the orientation of theedifice affect the passive airing? Building orientation are truly of import in Malay traditional house. For spiritual grounds, most traditional Malay houses are oriented to confront Mecca ( east – west way ) , which indirectly minimizes the country of open walls to direct solar radiation during theday ( Yuan, 2011 ) . The edifice orientation besides does assist in supplying good Sun shading, and besides a good airing system. Normally, the Malay Kampong House will be orientate harmonizing to the east – west orientation. This orientation map as allowing you to tackle the daytime and take control of the blaze along the long facade of the edifice. It will cut down the blaze from the puting Sun or even from the lifting Sun. One more ground on why east – west orientation is the best orientation is because of it ensures the edifice to acquire a better thermic comfort. The exposure below show that the non so accurate air current diagram that being taken from the windfinder.com. Extracted from hypertext transfer protocol: //www.windfinder.com/windstatistics/butterworth Based on my research survey I found that most of the air current comes from the Northwest and Northeast side.There is least air comes from the northern and the southern side. This orientation system works reasonably good since the modern Malay house in Belum Rainforest Resort are orientated utilizing the east west orientation. The window on the modern Malay house in Belum Rainforest Resort that located on the side of the house is openable so this can do the air current to flux into the edifice and circulate in good manner. The below exposure shows the orientation of the modern Malay house in Belum Rainforest Resort. Extracted from hypertext transfer protocol: //www.google.com.my/maps/ @ 5.5428286,101.341145,187m/data= ! 3m1! 1e3 Building that are surrounded by the H2O component are good for inactive chilling design. What I found is Belum Rainforest Resort is surrounded by a large lake which is the Tasik Banding . This Tasik banding contribute reasonably good in doing the house ice chest and accomplish the correct criterion of thermic comfort. The air current which flow from the Northwest side brings the cool air from the lake and straight enter the edifice.– DecisionIn a nutshell, Malaysia is a state that are meant to be as a hot clime state with a high humidness degree. Houses in Malaysia that will be design or already been designed by people need to follow the Malaysia ‘ s clime to accomplish a good thermic comfort. Modern Malay House in Belum Rainforest Resort are deficiency of the original characteristics that suppose to hold in every Traditional Malay House. Peoples that design the Malay house in Belum are non concentrating on the characteristics any longer, in fact they are more in footings of making a new edifice with utilizing a different manner to accomplish the thermic comfort.The house might look like a Malay traditional house when you look it from the farthest distance, but it is wholly different when you come closer and survey about the inside informations of the house. Modern Malay House in Belum are deficiency in footings of inactive airing part. The house reasonably much does non use the basic elements of a traditional Malay house which is to hold the wall spreads and little spreads between the lumber for the air to travel into the edifice. This is such a waste since this little characteristics is really truly do the edifice to accomplish a really good environmental indoor quality. The airing through the roof articulation besides is a good thing when it comes to show the stack airing system. Since traditional Malay house don’t use the electricity more frequently than a normal edifice, this stack airing truly works in every traditional Malay house because it cut down the energy ingestion and automatically cut down the life cost. Besides, stack airing makes the traditional Malay house to acquire a maximal airing from about every side of the house which the air current are fundamentally come from the underside, center and even from the upper side of the house. Other than that, the layout agreement in Malay house will lend in doing the topographic point go more comfy. Layout agreement is one of the standards in common architecture, this layout agreement will lend on the flow of the air current. Last but non least it is of import every bit good to orientate the edifice in a proper way. The proper edifice orientation will do the edifice to have a good Sun shadowing device, better air airing system so that the edifice would non be hotter on the interior. Appendix Referrences Referrences ARC 2213/2234 Asiatic Architecture 1

Accounting Treatment of Intangible Assets

Accounting Treatment of Intangible Asset Draft Pace University ACC692 Summer I By Yigal Rechtman July 30, 2001 Introduction What is the problem? Accounting for intangibles has gained prominence in the past few decades due to changes in the way the business world operates. The technological revolution and in particular, the information age, has brought intangible resources to the fore of the business environment. Businesses ( even the most traditional production manufacturers ( are moving towards an information age where a competitive edge is increasingly linked to resources other than the fixed and liquid assets as understood by Generally Accepted Accounting Principles (GAAP). Some research has shown that accounting for Intangible Assets (IA) – a general term that will be defined and separated later – will fulfill the accuracy requirement of the accounting functions and reports. Other research has shown that accuracy will have to be traded off with relevance of the accounting functions and reports. Still other research claims that neither accuracy nor relevance are served by accounting for resources that do not meet the current definitions of Assets under GAAP. Accordingly, there are two questions regarding the accounting for IA: 1. Should the Generally Accepted Accounting Principles recognize as financially relevant and accurate events that arise from IA? 2. How should GAAP account, process and present these IA related events (if the answer to question number 1 is positive. ) Question number one is answered in the positive: the existence of IA in the current business environment is proven in repeated investigations. Further, the economic effects of IA on corporations has shown that not disclosing or accounting for such resources amounts to miscomunications regarding the activity and financial state of a business. The research that was used in this paper has shown that Intangible Resources are increasingly a factor in the business world. Intangible resources, as will be discussed below, is a super-set group of strategic elements that contribute to the success of a business. IA, in turn is a sub-set of the Intangible Resources. The paper intends to explore the current range of thinking relative to IA and how such resources should be valued, recognized and presented in the financial reporting of U. S. companies. The question of how to account for IA poses different challenges, some of them related back to the answer of the first question. As this paper will show, recognizing IA on an entity(s books can be seen as a natural next step, especially for certain knowledge industry type businesses. However, the challenges to the issue of recognition remain: how to determine IA in a meaningful manner? How to report IA and what are the possible ramification of alternative accounting treatments? Scope and Method of Exploring the ProblemScope and Method of Exploring the Problem The process of finding information about the topics relating to IA, and obtaining an understanding of the issues, involved an introduction by means of participating in a conference on the subject and obtaining complimentary readings of published articles. The Third Annual Conference on Intangible Assets, sponsored by New York University(s Ross Institute produced a documentary of the presentations, which were used in this paper. Additional published material was obtained through the ABI-Inform database, by searching for (Intangible Assets(, (Intangible Accounting( as well as (Assets Valuation( and (Appraisal, Intangibles( for the years 1976-2000[? ][i]. The search was limited to articles available in full form on line (versus articles in which only the abstract is available on line. ) This paper refers to twenty articles that were obtained through ABI-Inform and ten articles from presenters at the NYU(s conference. Two points should be made in terms of the scope of the discussion. First, the discussion includes IA as it is captured and presented for external, possibly audited, users of the entity(s comprehensive financial statements. Unless otherwise stated, financial statements herein are presented with conformity of United States( Generally Accepted Accounting Principle (GAAP). Within the latter confines, estimates such as amortization and useful life of an Intangible Asset (IA), although a valid issue, will be generally out of the scope of this paper. The reason for the limitation is that for cash flow purposes, as well as for balance sheet analysis, such estimates represent regulatory requirements and provide little by way of capturing the essence of the issues surrounding IA. Therefore, the ultimate purpose of this paper is to venture out of the confined safety of U. S. GAAP and investigate what other isms are possible for presentation of a Statement of Financial Position which incorporates intangible assets. The method of this paper consists of discussing the three criteria which are used to assess the alternatives to accounting IA: valuation, recognition and presentation. Each of these criteria is measured on a scale from 0 to 100 (alternatively, from 0. 0 to 1. 0) to show the extent of the departure of the alternative from the currently accepted method, usually the Generally Accepted Accounting Principles. Because Goodwill is already an established IA under current accounting rules, it will be discussed first (for each criteria) to show the extent of the existing treatment. Although other IA such as Human Capital or Patents exist, they are often either unaccounted for or simply replaced by a generic (Goodwill( entry on the books. Although they are all intangible resources[? ][ii], it can be shown that not all are Assets (as defined herein). This paper will also explore the possibility that, perhaps intangible assets such as Human Capital should not be substituted for by the generic (Goodwill( entry. Definitions Some unclear, overlapping and unstructured definitions occupy the set of IA issues. in turn, some researchers have used inconsistent definitions of IA, reducing the transparency that accountants and financial experts have to discuss these issues. Although excellent analysis has been published, such research is often not consistent in scope or definition to other frame work and conceptual essays that are contemporarily published. Therefore, aside from giving this (creature( a proper name, and calling all its parts using the same taxonomy, coupled here from various sources. The dictionary defines IA as (an asset that is saleable though not material or physical([? ][iii] and (Intangible: †¦ an asset that can not be perceived by the senses†¦ such as Goodwill or dedication([? ]. According to the FASB, an internally generated IA is proposed to be defined[? ][v] as: (1) a past event that has a (2) measurable effect and that presents a (3) future benefit. The FASB Special Report[? ][vi] states that there is not a need for different rules of recognition for internally and externally generated IA. The FASB clarifies that internally generated IA is simply an (Asset( without a physical presence, nor does have to it be an external acquisition: as long as all three tests are conformed with, any business event or process can produce an IA. The FASB further notes that there is an embedded conflict in this definition because it contains a departure from the (historic cost( principle. The move to a (forward looking( definition is defended by the FASB in making an argument for further disclosure, not a modification for the format and content of the existing presentation rules. In this presentation, for the purpose of defining IA (internally or externally generated) the FASB definition will be applicable. Intellectual Capital (IC): A business entity uses three types of capital: physical, financial and intellectual[? [vii]. Intellectual capital (IC) is defined as an intangible asset that is not financial or physical and that has been (formalized, captured and leveraged to produce a higher-valued asset([? ][viii]. The raw material, captured and formalized in the process of capitalization of IC, is knowledge. Knowledge resides within an individual, a group of individuals or entity-wide. Knowledge that is structured in a formal manner (usually with an information system, computerized or otherwise) is just data. When it is purposeful and useful, data is considered information. Information made use of is knowledge[? ][ix], which can become an IC. In the discussion of IC, several disaggregation of IC exist. For the purpose of this discussion, the following categorization will suffice as (all inclusive(. This paper does not intend to be exhaustive in its definitions. It can be shown that other examples of IC can be found (and the definition extended) without diluting the effect of the issues at hand. The classification proposed in this paper uses the following examples of IC: Human Capital, Intellectual Capital and Structural Capital. Human Capital (HC) is arguably the most elusive from accounting for in financial or quantitative terms. Some[? ][x] argue that HC is the most active value driver in the business world today. Intellectual Capital (InC) has been at times presented under different names, too: (Patents and brand names[? ][xi]( or Social Capital (the latter is a definition of a hybrid of Human Capital and Organizational Capital. ) InC, abstractly is intellectual property that stem from (or relate to) innovation within the entity(s business. Structural Capital (SC) can be better described that defined: SC is any leverage that can be described in terms of the relationships of functions within the organization and the leverage of entities outside the organization. For example, a customer base relationship – qualified or quantified – is a SC that can be portrayed as an external relationship; an Enterprise Resource Plan (ERP) that allows departments within a company to facilitate resource allocation is an instance of SC. Goodwill: Goodwill is arguably the most conforming IA to GAAP: It is the excess of Fair Value (FV) over Book Value in a purchase transaction. Currently, treatment of any of IA has been confined to Goodwill produced on the balance sheet from acquisition under the purchase method. As the only allowed IA capitalization, Goodwill appear in many studies pertaining account for IA. For GAAP purposes, three tests are applied to allow recognition of an event as an Asset: 1. the event is a past-event, 2. it is measurable and 3. it contains probable future benefit. Goodwill passes the (past event(, (measurable effect( and (future benefit( tests. The reason Goodwill can be seen as a past event is that it is easy to date the creation of an acquisition under the purchase method where the fair value (FV) of an acquired entity is lower than the adjusted basis (AB) to the acquiring entity. Goodwill arising from a consolidation, merger or takeover transaction has produced inconsistent definitions of the (other( classes of IA. For example, at times a well trained workforce is describe plainly as (unrecognized Goodwill( due to the disallowed recognition under GAAP (the proper classification for such a workforce is HC). Although this paper is not intended to disprove these notions, definition clarification can aid in seeing the general direction of accounting for IA Evaluating possible answers to the question of Accounting Treatment of Intangible Assets Treatment by an accounting method is based on Measurement, Recognition and Reporting dimensions. In order to present these dimensions, this paper will attempt to survey the range of possibilities and plot them on three dimensional coordinate axises of possibilities: 0 being the most conservative point and 100 being the most (daring( in terms of relevance and accuracy. Thus, the treatment of IA can create a multi-dimensional view of the accounting classification, reporting and even auditing. Imagine a three dimensional cube with an X, Y and Z axises. On the X axis spread are the ideas about recognition of IA. On the Y axis we shall plot the various metrics (measurement) that are proposed for IA. Finally on the Z axis will lie the proposed solutions for the presentation aspects of IA. The difference between recognition and metrics should be explored further: metrics are the models upon which, ultimately, monetary amounts are made available for classification. Recognition, on the other hand, are the issues that mandate the accounting perspective of the monetary (and possibly non-monetary, too) information that can be captured. The matter of presentation touches on the financial statement and the disclosure issues that surround IA. Measuring and Valuing Intangible Assets Goodwill measurement is the only existing allowed GAAP-related event. The measurability of future benefit from Goodwill is based on known measures of financial events, namely the Adjusted Basis (also known as Book Value, or AB) and the Fair Value (FV). In a Goodwill event, the FV is the purchase price. The AB amount is discernable; the FV amount can arguably be changed according to market and strategic conditions. This discussion will assume, however, that FV is a fixed amount, available to accountants and the public. Therefore, Goodwill is an excess between two set amounts, Fair Value (of assets acquired) and Adjusted Basis (paid by acquiring entity). By definition, this is a measurable amount. Realizing Goodwill can be stated this way: the reason an acquiring entity is willing to pay more for the acquired entity more than the estimated assets( FV is because of difference of assumptions in the definitions of FV. Therefore, the FV to the acquiring corporation is different than the FV to the acquired corporation: the former sees future cash flow that is greater than the cash flow seen by fundamental look at the balance sheet of the acquired entity. In a sense, this is a statement about the value of the effect of (gamma( ( the effect of (growth( ( in the example given elsewhere in this paper (see Appendix). Thus, the acquiring entity sees a measurable amount of inflow of cash that can justify the excessive cost up front. Current research indicates that IA and, in general, non-financial events are measurable. The main conflict is deciding on which model to rely on, and moreover, which model to use as a standard measurement. The problem with measuring IA is that such measurements are too specific to an industry and perhaps to a particular entity. Research yields plenty of data showing how measurements can be conjured up to measure certain non-financial, intangible events. For example, measurements models exist to quantify information[? ][xii], or the value of business alliances[? ][xiii], et cetera. These models show that values of quantity, rate of growth and other statistics can be obtained at a feasible cost[? [xiv]: (existing techniques and expanded use of nonfinancial metrics seem to offer a more cost effective solution. ( However, the FASB Special Report states that making such proprietary measurements useful for general purpose accounting and financial reporting is not likely. The problem with value models or future-inflow metrics is that they are estimates. Like depreciation schedu les, valuation methods are based on assumptions. Because they often include not just one or two variables but numerous independent variables, the number of assumptions grow at least in linear proportion to the number of variables. For example, a Human Resource valuation model by Skandia, an insurance and financial corporation (Sweden) has been criticized for having up to 140 variables[? ][xv]. Unlike depreciation, which requires disclosure of one or two assumptions, disclosure of such complex models, even if they include only 5 to 10 variables, can be quite unfriendly to the user. Furthermore, a multi-variable model is generally susceptible to greater risk of contradicting of any of the assumptions, leading to invalidating the results of the entire model. Generally, measuring IA is a departure from historical cost[? ][1]. GAAP requires that the cost, or past event principle, guide any valuation. This requirement is in keeping with GAAP(s frame work of conservatism. When an IA is appraised in value it becomes a forward-looking measurement which is not compatible with other elements of GAAP. Future Value is the opposite of the principle of reliability in GAAP driven financial reporting: the accuracy of past events reported is the crucial element of its reliability[? ][xvi]. However, value projection can be manipulated to create certain effects. For example, a projection can be made by Management (and included in a financial report) about the future effect of a certain Internet domain name that is owned by a company, such as (money. com(. The projection is unique enough that it cannot be verified by other sources. In order to have measurability of IA, a compromise between the forward looking and historic cost principles is sought. Seemingly, past-based and future based measuring can not be consistent. It may be possible however to reconcile the projective nature of valuating IA and the required verification by historic cost in GAAP by creating an appraisal mechanism. Arguably, appraisals can be done by means of three approaches[? ][xvii]: cost, comparable market or income. Approaches used in Appraisals: Approaches used in Appraisals The cost approach estimates the value of an asset at an arm(s length transaction; this approach is inapplicable to IA; for example, HC is not measurable or even possible to conceive as an (arm(s length( transaction. Goodwill, also by definition, can not be an (arm(s length( transaction because an excess is paid by a purchaser above the FV of an acquired target. Similarly, SC can not be assessed this way because of its unique, untransferable characteristic. The market approach states that appraisals of similar purchased (or sold) goods or services can be a basis for estimating the value of the transferred property. Although a model for HC or InC can be built based on the market appraisals approach, SC can not be fit into a model that includes transferring assets in an exchange. IA of that nature loses its value in such a transfer. The income approach is most fitting to the accounting use in terms of IA. Present Value analysis is available and established within GAAP as a model. Its application in an IA valuation depends on the class of IA. Goodwill, for example, is inherently suited to the income approach valuation: the excess over FV represents the purchaser(s belief in enhanced cash in flow over a known (fixed) length of time, such that this inflow will surpass not only the declared FV but also the (higher) purchase price. However, SC has little known useful life, as does in part InC. For example, a distributed warehousing corporate structure, or a Just In Time production process can not have a reasonable income based appraised value because their useful life is not known, nor can it be averaged in the same way that for example, investment in employee training (HC) can be. However, HC is not completely compatible with the income approach, either: employee satisfaction and loyalty (both IAs) are similar in concept to the element of (going concern( because once HC(s useful life is in doubt, the going concern of the entity is generally in doubt, too. Users of financial statements are often wary of appraisals as they represent – at best – a range of possibilities. Consequently, an approximation of value diffuses the utility of fundamental analysis of the financial statement in question. At worse, appraisals represent a biased, subjective and diverted view point of the management. Even in an honest attempt to value an IA, a range must by provided or alternatively, a tradeoff measure of (confidence level( accompanies any so-called (fixed( dollar amount. In any way, an Appraisal[? ][xviii] does not produce a consistent monetary measure. On the Y axis all appraisals are at the high read: unsubstantiated, (daring() end, at Y=90. A (Real Options( valuation model describes a series of future inflow of cash (or other benefits or desirable effects, such as employee morale) in a recursive manner: the first event (event number 1) in the series is an evaluation of the chance that a successful beneficial event will come to pass i n the second event (event number 2). For events that are not the first event, (Real Options( model defines the event number N+1 as (if event N has been successful to obtain a desired result, evaluation of the possibility of event N+1 to occur is computed, along with the possible benefit of N+1. If event N has a result that is undesirable, the entire process ends. ( So, instead of seeing the model of future cash flow (or desirable result events), a Real Options model does not have a (useful life( but attempts to predict when the series of events will end and what the accumulated result will be. The Real Options model, however weak (in terms of assumptions or addition to understanding of (useful life(), does solves another conflict in measurement of IA: the conflict between consistency of an entity-specific measurement and the fair-value approach. The key for consistency is that no assumptions are made a-priory to using the model: each step has its own unique scenario and set of assumptions that can be extended and extrapolated by an external user or for internal use[? ][xix]. Because it is a projective model where future benefits are based on some assumptions, it can not be much more conservative than any value model conjured up by managers (or auditors). Consequently, (Real Option(s( place on the Y axis is 85. Proprietary Value Models: Although research abounds with successful examples of special valuation model, the test of consistency is a challenge to these models: (1)consistency of measurement over time (because not enough materials have been collected under any particular model) ; (2)consistency between business units (because the measurements are proprietary and a valuation model that fits an insurance corporation(s will be likely mot fit for a flower-delivery corporation or even an academic institution). And (3)consistency with GAAP: although these measurements are all non-GAAP compliant, by definition of this discussion, they do not rely on GAAP in their assumption. These models often use non-financial reporting assumptions that puts them closer to cost accounting than to financial accounting. For example, banks and lending institutions use proprietary value models to assess credit worthiness of certain IA-laden companies[? ][xx], although these valuations are typically limited to IA such as patents or copyrights because they have leverage in marketable or contractual terms[? ][xxi]. Simply indicating to the user ( external or internal ( that certain valuation is (estimated( or (based on a model( without specifying the assumptions, can lead rendering the valuation an act of providing useless or mis-stated financial value. An abstract standard setting is required to fulfill the task of measuring IA. Attribution of Income: IA can be attributed and recognized by measuring normalized operating income and subtracting the portion of income attributable to other classes of assets. This is a generalized value model that is based on fewer assumptions. It, too, can be located at Y=100. Discussion of examining the range of measurements available for Intangible Assets: On the axis of measurement (Y in this paper), some possible points can be plotted: first, measuring cost is the GAAP derived method (Y=0). For example, historic cost of training, benefits and other outlays of resources can be aggregated to measuring the intangible value of Human Capital, as an asset. Of course, whether such measurement can be recognized or reported must be construed on the respective X and Z axis, as presented elsewhere herein. The historic cost measurement will be on the 0 point of the Y axis (Measurement). In contrast, at the maximum point on the Y axis (Y=100), we plot the concept that allows any proprietary value model. Whether it is acceptable as consistent (read: GAAP compliant) or not, value models are available for managers and users of financial information on any IA-based event. Data mining and computer-oriented accounting information system make creating such models a relatively easy task, albeit a proprietary tool for the reporting entity or industry. Appraisals were often hailed as the magic bullet for such metric setting and some might set that to be the magic (Y=50( on the Y axis. But, as shown earlier in this presentation, appraisals are simply value models that have been warranted or certified and are founded on their own (multiple) assumptions. Because applying the right mix of different appraisals methods, human judgement and experience causes variation in the consistency of this valuation[? ][xxii], appraisals can not be a consistent or reliable method of measuring IA. Thus, appraising an IA receives a mark of 90 on the Y axis. As alternative of future benefit inflow models, a (real-options( model is also available to some small relief of the issues. Real Options, too is set at Y=90. Recognition of Intangible Assets Recognition of Intangible Assets There exists a notion that recognizing IA is a threat to proper disclosure of current period expenditures: capitalization of certain outlays can be seen as a scheme for expense deferral, designed to enhance the perceived value to creditors (shareholders et al). Proper classification, processing and reporting structures designed to deter such improper reporting can be effective. Overall, requiring additional disclosure can only enhance the utility of the financial report to its users. On the other hand, it is easy to prove logically (see Appendix) that IA should be recognized, assuming that it can be properly and consistently measured. The argument for capitalization essentially shows that if one assumes that (1) A company must have a growth factor ((gamma() in its assets in order to survive; (2) Outlays of assets (cash) in period N reduces Equity in period N; (3) If (gamma( is present then recognizing outlays as expenses in period N understates Equity in period N; Therefore, the recognition of expenses is inaccurate, and the capitalization of these outlays is required. In this paper, the X axis will become the range of possible recognition treatments of IA. In general, several points of view are identifiable on this axis. Currently, GAAP does not allow for recognition of IA (except Goodwill from purchase transaction) either because of the control test[? ][xxiii] or because of the measurability test (measurability pertains to the Y axis in this model). An opposing view is presented states in essence that IA are either any excess of market value over book value, or that earned income, before depreciation, amortization, and taxes (or some other similar representation of operating income) can be allocated([? ][xxiv] to the different asset classes: fixed, financial and intangible. Finally, using a completely projectionist method future cash flow as the value of an IA (perhaps in conjunction to subtracting the adjusted-basis and adding the disposal value) might allow non-GAAP recognition of an such an IA. GAAP Recognition: Currently GAAP contains no reco gnition of IA, other than Goodwill as provided by GAAP. As discussed in the measurement section, above, Goodwill is recognized only under certain purchases where certain tests of the excess of FV over AB are present, giving rise to Goodwill. However, Goodwill is often realized and recognized when another class of IA should be created, instead. Goodwill is realized and recognized due to an excess of a purchase consideration over FV (GAAP). This excess, however can be disaggregated or classified more finely than simply calling it Goodwill: Take for example a hypothetical acquisition of a Value Added Network (VAN) provider by an Internet Service Provider (ISP). The former provides the communication tools, the phone lines and the data traffic from customer(s homes to the Internet. The latter, the Internet Service Provider, can benefit from this acquisition by avoiding renting the VAN(s and instead capitalizing on the acquisition(s future cash in flows. Moreover, the ISP can direct its customer base to use VAN as a preferred channel, creating certain loyalties, flexibility (for the customers) and other added value benefits. Assuming – under GAAP – that the ISP paid the VAN(s shareholders more than the FV of their stock, an entry for Goodwill is required. However, this entry is a misnomer: the Goodwill is not really for the excess value but for the additional structure capital (SC) of the acquiring entity. Mostly, the VAN(s organizational structure can benefit from this excess (only in secondary order is the future cash inflows of the acquired VAN to the ISP. ) Because Goodwill is the only GAAP compliant IA combined with its possible vagueness or generality, it receives a position of 0 on the X axis. Recognizing only Marketable IA: This method allows for some latitude in recognizing certain IA, for example, patents, copyrights, and contractual leverage (with employees, suppliers or customers). Using this method excludes most internally generated IA because their effect is not legally binding. Recognizing IA based on their enforcability and to some degree, marketability gets placed at X=50. Recognizing All Events: Some knowledge based essays argue that all events in a business entity is one of IA. As such, all otherwise not measured events can be considered intangible and once measured, recognized on the entity(s books. Because it is the most relaxed method, recognizing all non-financial events in an index or model of fair value[? ][xxv] obtains X=100. Recapitulate: Valuation & Recognition Valuation and Recognition of IA has yielded a two dimensional plain on which different methods are available. At the most conservative level, GAAP driven, is the point (X=0,Y=0) which asserts that measuring asset must be according to the past-event principle (historic cost) and that with the exception of Goodwill, no internally or externally generated IA are accounted for. Departing from this basis, on the valuation scale (the Y axis) are proposed method of measuring the value of IA ((future cash flow(, (appraisal( or (real-option( models) make an interesting combination. For example, assume the point (X=0,Y=100) on the X,Y plain is proposed and accepted. This means that a only historic cost (X=0) is realized and yet, that future cash flow (Y=100) is used for measuring the value of these asset. Thus, any hybrid of such a nature (cell D in the Table I) of conventional measurement and unconventional recognition poses the challenge to the third axis in this paper: presentation of IA.    |   |   |   | |   |Recognition: X=0   |X=50 |X=100 | |   |   |   |   | |Valuation |(A) |(B) |(C) | |Y=0 |( IA not recognized[? [2] |( Select IA recognized, based on |( All events recognized, if not | |   |( Historic Cost |market, contractual. |classified elsewhere they are IA | | |   |( Historic Cost |events | | | |( Historic Cost | |   |   |   |   | |Y=85 |(D) |(E) |(F) | | |( IA not recognized |( Select IA recognized, based on |( All events recognized, if not | | |( Real option valuation model |market, contractual. classified elsewhere they are IA | | | |( Real option valuation model |events | | | | |( Real option valuation model | |   |   |   |   | |Y=90 |(G) |(H) |(I) | | |( IA not recognized |( Select IA recognized, based on |( All events recognized, if not | | |( Appraisal (cost, market, income |market, contractual. classified elsewhere they are IA | | |approaches) |( Appraisal (cost, market, income |events | | | |approaches) |( Appraisal (cost, market, income | | | | |approaches) | |   |   |   |   | |Y=100 |(J) |(K) |(L) | | |( IA not recognized |( Select IA recognized, based on |( All events recognized, if not | | |( Proprietary Value Model |market, contractual. |classified elsewhere they are IA | | | |( Proprietary Value Model |events | | | | |( Proprietary Value Model | Table I: Intersection o f measurement and recognition approaches for IA[? ][3] Presentation of Intangible Assets The issue of possible presentation of IA as part of a financial statement must be addressed by the Reporting utilization that such a report contains. Not specifically within the scope of GAAP(s IA (other than Goodwill) are vaguely disclosed in the financial statement. As research shows, some Securities and Exchange Commission regulated corporations disclose Goodwill in aggregated format, while others disclose the underlying detail. Moreover, the other (disclosure( of IA, specifically to the external user, is done by the Management Discussion and Analysis (MD&A) that accompanies most financial statements of publicly held entities. However, MD&A is a really only another form of appraisal, and not unbiased at that, in relation to IA valuation. In reference to accounting for IA, MD&A is inapplicable as interpretation of the value, structure and other forms of unclassified (and unaudited) material statement can become vague in its message to external users. It is important to note that the internal users of a financial statement are slightly better equipped to properly ascertain the message in the financial report; internal accounting practices, cost management and non-financial reporting facilities can aid an internal user to better gauge the weight and context of an IA reference within the financial statement, be it a Goodwill or otherwise disclosed IA. The current GAAP disclosure practice (but not requirement) is at the lower end of the Z axis (Z=0). Under GAAP, a balance sheet of a corporation that might have intangible resources at its disposal might be presented in the following way (example 1): |   | |Balance Sheet, GAAP Driven | |   | |Assets $1000 | |   | |Liabilities (100) | | | |Equity (900) | Example 1: GAAP Driven Balance Sheet Complete inclusion of any intangible resource available to a company is in contrast to the current GAAP treatment. A complete inclusion of non-required disclosure of IA is at the farthest end of the Z axis the concept of full integration of IA in the financial reporting (Z=100) . Of course, this in itself is a valid notion because full disclosure of IA represents expressing mostly relevant information to the user of the financial report. [? ][4] Relevance however, has a trade off with accuracy. The relevance of including any and all IA in a financial statement might hinder on its accuracy; the example below makes this point. Full integration of IA in a financial report can lead to a balance sheet of the following format (example 2):    | |With Considering IA, Complete Inclusion | |   | |Assets $1500 | |(capture events related to both tangible and intangible resources) | |   | |Liabilities (100) | |   | |Equity (1500) | Example 2: Complete Inclusion driven Balance Sheet A possible over-statement of Assets by $500 exists under a complete inclusion method, which is most permissive in relation to GAAP. This type of presentation contains all resource-based events pertaining to the business at hand. It includes both financial and non-financial events pertaining to the entity. Some of this superset(s contents are IA that are externally or internally generated. For example, employee loyalty or positive media coverage are non financial events that affect its financial position. A possible reconciliation between the requirements to present certain financial statement elements (such as fixed assets, financial assets, current and non current liabilities, shareholders( capital et cetera) can be obtained in a tiered financial report. The concept behind a tiered financial report is that the core of any financial report must be GAAP driven. Its benefit to any user must continue in order to provide consistent, accurate and standardized language of communication of a financial position. Within this core, GAAP reporting is one where the balance sheet presents the assets and the claims against them. This fundament is in turn included in a larger set which can include not only cost-related assets but value driven assets, i. e. IA. Conceptually, IA that provide a growth factor (recall: gamma > 1) is meaningful to the financial position of the reporting entity. For example, suppose an internally generated IA such as organizational structure or shared knowledge exist (assuming it can be valued and recognized). Under GAAP IA are not attributed to growth of several periods (by definition, growth is the increase of the value of an asset between successive periods). However, for the users of the financial statement, the information about such growth is important in making educated decision about the going concern and prospects of the entity. Thus, the compromise format of financially reportable events includes a degree of IA-related events that can affect a reasonable user(s decision-making process. This type of reporting mechanism is about mid-way between GAAP and Non-GAAP reporting format, at Z=50. An example of a tiered balance sheet follows (example 3): |   |   | |Without Considering IA |With Considering IA, Tiered Format | |   |   | |N/A |Intangible Asset $300 | | |(Note: Recognize IA events based on historical ost) | |   |   | |Assets $1000 |Assets 1000 | |   |   | |Liabilities (100) |Liabilities (100) | |   |   | |Equity (900) |Equity (900) | |   |   | |N/A |Equity Attributed to Intangible Asset | | |(300) | Example 3: (Padded( Balance Sheet In essence, this type of (padding( of a balance sheet is derived from the set concept introduced above. The (core( statement, consisting only of Asset, Liabilities and Equity, remains intact. An extended set of financial events allow further disclosure of the financial effect of IA (in this example, by using the most aggressive GAAP-departure valuation method). Recapitulate: Recognition and DisclosureRecapitulate Recognition and Disclosure Just as Valuation and Recognition can be plotted on a two dimensional plain, so can the axis of Recognition and Disclosure. Overall, the X,Y and Z axis allow us to examine the problem at hand on a three-dimensional basis. The intersection point of the Recognition alternatives in relation to the Disclosure alternatives follows: |   |   |   |   | |   |Recognition |   |   | | |X=0 |X=50 |X=100 | |   |   |   |   | |Disclosure |(M) |(N) |(O) | |Z=0 |( IA not recognized |( Select IA recognized, based on |( All events recognized, if not | |   |( No GAAP required Disclosure, |market, contractual. classified elsewhere they are IA events | | |only discretionary MD&A |( No GAAP required Disclosure, only |( No GAAP required Disclosure, only | | |   |discretionary MD&A. |discretionary MD&A | |   |   |   |   | |Z=50 |(P) |(Q) |(R) | | |( IA not recognized |( Select IA recognized, based on |( All events recognized, if not | | |( Tired ((Padded() Financial |market, contractual. |classified elsewhere they are IA events | | |Report |( Tired ((Padded() Financial Report. ( Tired ((Padded() Financial Report | |   |   |   |   | |Z=100 |(S) |(T) |(U) | | |( IA not recognized |( Sele ct IA recognized, based on |( All events recognized, if not | | |( Full financial incorporation |market, contractual. |classified elsewhere they are IA events | | |of IA – undefined |( Full financial incorporation of IA. |( Full financial incorporation of IA | Table II:Intersection of measurement and reporting approaches for IA. Cells M-U describe the X,Z plain (the letter are assigned sequentially). To complement tables I and II, the intersection of valuation alternatives and disclosure methods available are included in Table III: |   |   |   | | |   |Disclosure |   |   | | |Z=0 |Z=50 |Z=100 | |   |   |   |   | |Valuation |(V) |(W). (A1) | |Y=0 |( No GAAP required Disclosure, |( Tired ((Padded() Financial Report. |( Full financial incorporation of IA | |   |only discretionary MD&A |discretionary MD&A. |( Historic Cost | | |( Historic Cost |( Historic Cost | | |   |   |   |   | |Y=85 |(A2) |(A3) |(A4) | | |( No GAAP required Disclosure, |( Tired ((Padded() Financial Report. ( Full financial incorporation of IA | | |only discretionary MD&A |( Real option valuation model |( Real option valuation model | | |( Real option valuation model | | | |   |   |   |   | |Y=90 |(A5) |(A6) |(A7) | | |( No GAAP required Disclosure, |( Tired ((Padded() Financial Report. ( Full financial incorporation of IA | | |only discretionary MD&A |( Appraisal (cost, ma rket, income |( Appraisal (cost, market, income | | |( Appraisal (cost, market, |approaches) |approaches) | | |income approaches) | | | |   |   |   |   | |Y=100 |(A8) |(A9) |(B1) | | |( No GAAP required Disclosure, |( Tired ((Padded() Financial Report. |( Full financial incorporation of IA | | |only discretionary MD&A |( Proprietary Value Model |( Proprietary Value Model | | |( Proprietary Value Model | | | Table III:Intersection of measurement and disclosure approaches for IA. DiscussionDiscussion The problem of Intangible Assets revisited Conceptually, the accounting for IA is at the heart of the framework that links the Balance Sheet and the Income Statement: at its core the balance sheet is a statement of resources while the income statement is a an expression of the utilization of these resources (tangible or otherwise available to the entity). Coupled, the traditional balance sheet and income statement includes only tangible resources. However, the traditional Income Statement includes activities that stem from using all available resources. In the asymmetry lies the reason for inclusion of IA resources on the Balance Sheet. For example, outflows for compensation is often the single largest expense of a corporation. Yet, employee knowledge, or other types of Human Capital are rarely disclosed. Further, any activities that are profitable, i. e. where the growth factor ((gamma() is greater than 1, are attributed only the tangible resources. Classes of Intangible Assets IA can be divided to two classes: resources that are within the control of the organization and resources that are only partially within the control of the organization. To maintain a mathematic model, we can introduce OC, Organizational Control, such that: For IA such as Customer Base and Customer Relations Index, Vendors( Credit and Trust, Internal Production or Service Procedures, OC = 1. 0, i. e. there is complete control over the resource, which is an intangible asset; For IA such as Human Skill Level , Employee Satisfaction and public Relation Index ((Public Image(), OC < 1. 0. The following is an imaginary – yet possible – comparison of two companies that might have different levels of Organizational Control over their IA, classified according to their business type. Table IV is an illustration of OC levels: |   |   |   | |   |(Tobacco and food conglomerate(|(Northeastern Ice-cream | | | |Manufacturer( | |   |   |   | |Organization Control Level = 1. 0 |   |   | |   |   |   | |Customer Base |1. 0 |1. | |   |   |   | |Vendor(s Credit |1. 0 |1. 0 | |   |   |   | |Internal Production Procedures |1. 0 |1. 0 | |   |   |   | |Organization Control Level < 1. |   |   | |   |   |   | |Human Skill |0. 9 |0. 7 | |   |   |   | |Employee Satisfaction |0. 8 |0. 8 | |   |   |   | |Public Image |0. 5 |0. 9 | Table IV:The (determined) values of Organizational Control (OC) over Resources We assume these values derive from internal yet consistent studies and valuation, we can see that for the first three (classified as IA over which the entity has complete control) the OC value remain 1. 0. This simply indicates an existence of an IA (completely within the company(s control). The second group of so called (assets( (or generally: resources) are not completely within the control of their respective entity. We can say, perhaps, that the ice cream factory workers need less training than the tobacco production plant workers but that they are equally satisfied. Further it is clear that the tobacco conglomerate has less leverage in their public image (OC = 0. 5) than the ice-cream maker (OC=0. 9). The important point about all these resources is that the entities are not controlling the value drivers. Therefore, for example, their public images is different and it can not be enlisted as an (asset( because it is outside the scope of their respective control. [? ][5] The three sets of resource group can be summarized as follows: The most inner core of assets that are GAAP driven: Tangible Assets that are at the core of the Income Statement and Balance Sheet pair. These assets produce tangible activities such as cash (inflow) or products (output). The intermediate outer tier consists of resources that are fully under the control of the entity, thus they can be classified as Assets, albeit intangible: they too produce activity such as competitive edge (HC) and customer loyalty (SC). In contrast to HC and SC, the outmost tier class of resources are intangible resources that are not fully under the control of the entity thus fail the control test of the definition of an Asset. In a sense, the inner set of Balance Sheet and Income Statement represent the fundamental analysis that an external or internal user of these statement might be interested in. Under this framework, fundamental ratios and projections are available in the most traditional sense. Extrapolating from that tier, the resources described as (true( Intangible Assets, i. e. hat they are measurable resources that occurred in the past and are within the entity(s full control, describe the effect of growth and going concern. Growth is indicative of innovation or competi tive edge, while going concern is more general and encompasses other factors. In this vein it has been shown that IA are a source of both growth and continuity: IA are key to strategic planning and success[? ][xxvi]. Resources such as reputation, employee know-how, and organizational culture were also linked to success factors of companies[? ][xxvii]. Finally, the outer tier of partially controlled resources can be described ( if so wished by the reporting entity ( as additional disclosure of interest to the user of a financial report. The outer tier is only marginally useful because of the lack of full control the reporting entity might have over factors such as public image. It will be interesting to see if the two outer tiers of resources will play out in future disclosure: the FASB is now encouraging companies to discloses elements of intangible assets in their financial reports. However, from a review of the two tiers it seems that disclosing resources in the intermediate tier can add to the reporting utilization of the entity(s financial report, perhaps if it is presented in a two tier Balance Sheet ((padded(, described earlier). Resources that are not within the complete control of the entity (the outer tier(s elements) will most likely not be disclosed. Assuming a valid and consistent index can be obtained   (by an external review, for example), there can be usefulness to disclosing elements of intangible resources which are (true( IA such as index of customer base, customer loyalty and vendors( credit which reflect on a positive (going concern(. In contrast, disclosure of elements such as employee retention, public image and human skill index, can provide external users a marginal utility regarding the activity and prospects of the entity. Conclusion Measurement of IA is the area where the disparity is widest (on the Y axis in this discussion(s three dimensions model). The alternatives to historic cost are valuations based on proprietary models or based on certified models. Both alternatives are insufficient because they require judgement which lead to substantial variation. Historic cost is most consistent but inapplicable because it can not measure certain IA such as customer base or affiliations and alliances. Therefore, an allocation approach is suitable: computing the ratio of growth in equity to fixed, financial and intangible asset allows measurement of IA at least as a class of resources on the balance sheet statement[? ][xxviii]. Further discussion and research is required in order to properly weigh the specific intangible assets within this class, and thus compute the financial value attributed to it. Generally, the emergence of IA and in general, intangible resources, is unavoidable. The accounting profession should treat this type of financial event within its GAAP guidelines and not attempt to preclude it from recognition. Plainly, accounting for IA by including it in the financial statement (specifically, as part of the Balance Sheet) is not helpful to the external user. Such recognition will simply inflate the value of corporations and will cause comparisons to be more difficult and the financial statement viewed more skeptically. However, by methodically presenting IA in a tiered manner, users of the financial statement can view the traditional fundamental (current) GAAP elements as well as supplementary elements. In a sense, allowing companies to literally (pad( their balance sheet with separate IA and IC (Equity due to IA) will put to a (vote( of the external and internal users the concept of systematic disclosure. To wit, instead of a honorable mention in the MD&A section or a buried treasure in the footnotes to the financial statement, disclosing IA on the face of the balance sheet, without reducing its existing utility, might be a solution to the emerging need to report IA as a financial event. References [pic] [pic] [1][1]IA are often labeled knowledge assets. Much has been written about a knowledge economy and some attempted to define all resources as knowledge-based. The device in which this is possible is usually illustrated by an example of an organization that can be described all in terms of knowledge. Such zeal is convincing only to the extent that a counter example is not produced. Knowledge is information produced by data and ideas. Transforming knowledge to a benefit producing resource ((value() converts knowledge to an IA. Thus, in terms of scope of valuation of IA, not all business process are considered IA: only business processes that have not been measured or presented elsewhere can be considered measurable for purposes of this discussion. [2][2]In all the instances of Y=0, IA is not recognized except for Goodwill in purchase. [3][3]The recent FASB sponsored attempt to account for certain types of IA by rules of annual impairment valuation (read: appraisal valuation method) is position in box (B( of Table I: using historic cost and a (certified) appraisal of fair value of an IA to trigger both valuation and recognition. 4][4]However, (strange bedfellows( effect might occur if we simply plot the Z axis against, say the Y axis (measurement): the point (Y=0, Z=100) yields an IA that (is not recognized (Y=0)( and (integrated in the financial report( (Z=100). Therefore, at least from a practical point of view, these type of pairing with GAAP (Y=0 and Z=100) can not be used for our analysis: this point in our exploration model is undefined. [5][5]It is the public, the society in which they operate for example, that determines which company is the (Kind American Corporation( and which is the (Evil American Corporation. ( [i][i]. ABI-Inform is available via the Internet from ProQuest Information and Learning Company. [ii][ii]. Accuracy of the yield and direct capitalization methods: A twenty-year empirical study of the electric utility industry(; Assessment Journal Chicago; Richard R Simonds; Vol. 6; No. 4; pp. 49-55 [iii][iii]. Internet: available: www. dictiornary. com. Source of this citation: 1997 Princeton University. [iv][iv]. Internet: available: www. dictionary. com. Citation source: The American Heritage Dictionary of the English Language, 4th Edition. [v][v]. FASB presentation, Nakamura in 4th Annual Intangible Assets Conference, Ross Institute, New York University, May 2001. [vi][ vi]. Financial Accounting Standards Board; Special Report : Business and Financial Reporting, Challenges from the New Economy; Wayne S. Upton, Jr; No. 219-A; April 2001 p. x (Executive Summery). [vii][vii]. Lynn, Bernadette, CMA; Intellectual Capital Key to Value added Success in the Next Millennium; Society of Management Accountants of Canada, CMA Magazine. Available: Internet http://www. cma-canada. org. [viii][viii]. Lynn, Brenadette. [ix][ix]. Data is the superset of information which in turn is the super set of knowledge. Purposeful and formal conversion of data to information and information to knowledge, creates Intangible Capital, which can be leveraged. [x][x]. Berry, John; MIT, Wharton Search for IT Asset Metric; Internetweek; Manhasset; Feb 5, 2001. [xi][xi]. (†¦ Brand assets and patents are knowledge assets, not just technology(. Companies May Be Unwittingly Ignoring The Bulk of Their Asset Value; Investor Relation Business; New York; Dec. 3, 1999; p. 4. [xii][xii]. Hal Varian; How Much Information is Produced Worldwide? University of Berkeley; Presented in the 4th Intangibles Conference at New York University, Stern School of Business, Ross Institute of Accounting Rese arch; May 2001. [xiii][xiii]. Christopher Tucci; The Value of Collaborations and Alliances; New York University; Presented in the 4th Intangibles Conference at New York University, Stern School of Business, Ross Institute of Accounting Research; May 2001. [xiv][xiv]. FASB; Special Report; Chapter 2. [xv][xv]. John Rutledge, You(re a Fool if You Buy into This One; Available: ABIinfrom. [xvi][xvi]. Alfred M. King, Jay M. Henry; Valuing intangible assets through appraisals; Strategic Finance; Vol. 81, No. 5, Montvale; Nov. 1999. pp. 32-37. [xvii][xvii]. Alfred M. King, Jay M. Henry, Strategic Finance, Nov. 1999. [xviii][xviii]. Lawrence C. Rose; Accuracy of Appraisers and Appraisal Methods of Closely Held Companies; Entrepreneurship Theory and Practice (ET&P) Vol. 17, No. 3; Spring 1993; pp. 21. [xix][xix]. FASB; Special Report; p. 39 [xx][xx]. Alfred M. King, Jay M. Henry, Strategic Finance, Nov. 1999. [xxi][xxi]. Wiley A. Scott, Jr. ; Borrowers( Intangibles May be Off-Balance-Sheet Gold; Commercial Lending Review Vol. 9, No. 3; Boston; Summer 1994, pp. 26. [xxii][xxii]. Lawrence C. Rose; Accuracy of Appraisers and Appraisal Methods of Closely Held Companies; Entrepreneurship Theory and Practice (ET&P) Vol. 17, No. 3; Spring 1993; pp. 21. [xxiii][xxiii]. FASB; Special Report; Chapter 4. [xxiv][xxiv]. Lev, Baruch. [xxv][xxv]. IAS 36 defines (value in use( as (future cash flows expected to arise from the continuing use of an asset. [xxvi][xxvi]. Joseph A. Patrick et al; Global Leadership Skill and