Pro And Anti Abortion Controversy - 4704 Words

pro and anti abortion Controversy 1970-1990 In the photo to the Left we can see women marching in protest for REPEAL, these women are Pro-Choice and wanted to change the Contraception, Sterilisation and Abortion Act. In the photo to the Right we can see Pro-Lifers marching in the ‘Rally for Life’ with banners protesting to abortion. Leading up to the Controversy Leading up to the Controversy in the 70s and 80s - An introduction to where it all Began Before the abortion debates in the 70s to 80s, starting in the 1880s when the birth rate began to decline discussions began to spark over topics regarding sexual health, contraception and a woman’s right to abortion. Then the topic of abortion became a public issue again in the 1920s-1930s after the first world war, politicians started to talk about the controversy, doctors spoke out and women’s groups stated their liberal views, and news papers wrote columns on the beginning abortion controversy. At this time New Zealand began to see a strong support for the anti-abortion party from the Church, politicians and doctors. Many people in the 1930s were against abortion as they were worried about passing on there genes, and because of the widespread concern over the birth rate drop New Zealand was experiencing at this time. This was a particular concern for Frederic King of the Plunket Society and Doris Gordon of the Obstetrical Society which they voiced numerous times. Laws on Abortion Before the 1977 Abortion was madeShow MoreRelated The Abortion Controversy Essay1423 Words   |  6 Pages The controversy within the biomedical ethics topic, abortion, has two main proponents. The first is the view against abortion, also known as pro-life. The other view is rooted upon the belief of being pro-choice, or basically for abortions. These two different views are like two mathematical principles, in that although these two views have many differences, they also have larger similarities in the background. For example, when pro-choice activists support abortions due to unwanted pregnanciesRead MoreThe Debate About Abortion And Abortion1709 Words   |  7 PagesThe practice of abortion is an issue that has sparked controversy for many years. One of the initial problems that lead to the debate about abortion is the fact that, the definition of the term abortion varies from one field to another. The controversy arises because the language used to describe abortion â€Å"is a reflection of the societal beliefs of the people in that area† (McFarlane Meier 65). Generally, the World Health Organization defines abortion as induced or spontaneous termination of pregnancyRead MoreThe Issue Of Abortion On The United States Essay1280 Words   |  6 Pagespaper is the issue of Abortion, My thesis in this paper is to analyze the history of abortion in the United States prior to the Roe vs. Wade decision and afterwards, and to demonstrate the ways in which our two major political parties’ views on this issue have shifted over time along with the public’s view on the issue. Abortion has been practiced for most of human history. The ancient Greeks and Romans practiced it, although not all ancient thinkers had the same views on abortion. Ancient Greek â€Å"fatherRead More Reconstruction In The South Essay1151 Words   |  5 Pages Abortion is a very controversial subject that has been continually argued over for the past few years and probably many years to come. The main controversy is should abortion be legalized? Abortion is the destruction of the fetus or unborn child while the child is still in the mothers womb. This can be done by almost anyone from the mother herself to back alley abortions and even to abortions by clinics set up especially for this purpose. There are two sides to this abortion topic the PRO-LIFERead MoreAbortion : Abortion Or Anti Abortion1082 Words   |  5 Pages Abortion is among one of the world’s greatest debates. Americans hold the notion that someone is either pro-abortion or anti-abortion; there is no in-between. There is so much research to support both sides of the issue. For those who support abortion there is research that says that the choice belongs to every woman. There are certain circumstances that support this claim. A woman’s choice to have an abortion is her right. Is it right? Is it murder? There are countless people that view abortionRead MoreThe Issue Of Abortion And Abortion Essay1567 Words   |  7 Pages The issue of abortion is a controversial one; there are arguments on both sides of the debate. In 1973 the national case of Roe v. Wade, sparked political decisions that created a national right to abortion. Further, Roe v. Wade declared that unborn children are not `persons nor are they entitled to the same constitutional protection as `born children (Baird, Rosenbaum, 2001). However, Roe v. Wade did not end the debate, nor, did it stop both sides for continuing the fight for their individualRead MoreWhy Killing An Ordinary Adult Is Morally Wrong1485 Words   |  6 Pages Therefore, according to Marquis, a new strategy should be adopted to develop the argument o abortion. In this case, the author starts by illustrating why killing an ordinary adult is morally wrong, and tries to apply same reasons to the case of abortion. Therefore, if similar reasons can be applied to the context of abortion, then decision of it being immoral will be made. The wrong aspect in killing relates to depriving the victim life which is inherently valuable. In this case, killing deprivesRead MoreAbortion Thesis Essay1250 Words   |  5 Pages Thesis Abortion is a totally unacceptable, cruel and unethical practice and should be considered illegal except under some special cases and medical circumstances that indicate a danger to the mother. Our judicial system must consider the ethical and moral aspects of abortion as an intrinsic part of the problem when approaching this social issue. The recent banning of the partial birth abortion is a huge stride in the positive direction. Introduction Abortion is the one ofRead MoreIs The Morality Of Abortions?956 Words   |  4 Pagesmorality of abortions. Merriam-Webster defines abortion as the termination of a pregnancy after, accompanied by, resulting in, or closely followed by the death of the embryo or fetus. Abortion has been a very controversial matter and the ongoing controversy surrounding the moral and legal status of induced abortion. Some individuals are pro life and completely against it; they feel that abortion is immoral is because it is the intentional killing of a human being. However, others are pro-choice andRead MoreAbortion: A Never Ending Debate Essay example1629 Words   |  7 Pages Abortion alone has always been a major issue. Whether it’s the woman having to decide to get an abortion, or anti-abortion groups who are against abortions, trying to make them illegal all over the United States. Deciding on legalizing abortion in the United States seems to be an even bigger issue. For years people haven’t been able to come to a conclusion, legalizing or illegalizing it for good. Abortion which means the termination of a pregnancy after, accompanied by, resulting in,

Park and Sprague Free Essays

The average American life expectancy is at 75 years, which reflects an increasing population of Senior citizens projected to reach around 80 million when year 2050 comes around. This is also true with countries as developed as the USA and that of Korea estimating to be at one for every five persons belonging to the senior category. What is also projected is the fact that also by 2050, more Americans will live at 85 and above at a 30 percent increase of the population. We will write a custom essay sample on Park and Sprague or any similar topic only for you Order Now This implies a lot of things; mainly, the need for continuing care will be increased as facilities for such arrangements obviously have to be taken cared of or planned as well (Park and Sprague, 2007). Changing values in the family, the fact of urbanization and improved financial capabilities of those reaching their senior years account for this increased need for continuing care retirement institutions. The picture of current sophisticated nursing care for the elderly is no longer confined to the typical home for the aged. Today’s communities prepared for those in their retirement years take into consideration the sense of independence or autonomy of senior adults, the preservation of their dignity and especially the needed care of each unique individuals, making the residents feel that home becomes an integral ambience of their stay (Park and Sprague, 2007). Definitely, the challenges that are distinctive of the senior years include first and foremost the physical decline of the elderly. This alone cascades into several ramifications including the loss or diminished use of some sensory capacities such as loss of touch and impairment of hearing and visual capabilities (â€Å"Factors in the elder care decision. † 2005). Reduced strength becomes a source of daily struggle since motor reflexes become slow as energy levels are equally diminishing (Park and Sprague, 2007). With these changes, the decision to commit elderly to the care of professionals in institutions is usually made when all the advantages and disadvantages have been considered. Advantages include having the facilities such as residential care social services where the physical needs are virtually taken cared of; senior community center where the social interactions are looked after to alleviate loneliness and sense of detachment from the family and the community; independent housing, and nursing home care where the health is maintained and diseases are reduced to a minimum; all the needs of the elderly have been thought of and designed basing on the continuum of care concept (â€Å"Factors in the elder care decision. † 2005). Bathing, meals, and medications are practically relieved from the care of the immediate relatives and provided for by trained personnel. In addition, the elderly who can hardly sustain themselves are provided with skilled nursing facilities; those who have become totally dependent such as the bedridden and myriad health problems (Park and Sprague, 2007). Disadvantages start with the rent or cost which is understandably high. Some residential areas may be lower in cost but the isolation may complicate or worsen the health conditions of those who become lonely for their loved ones and other vital connections. Other disadvantages are the risks of physical abuse and neglect which are not hundred percent guaranteed in some or many facilities despite the promise of administrative personnel to their clients. In addition, there may limitations as to the number of residents that a facility may take in; hence it may take a while to apply and be accepted in some of the excellent communities. Questions arise whether excellent care is actually given to the elderly, or whether the staffs that are hired are actually knowledgeable and skilled to take care of the individual clients (Park and Sprague, 2007). In conclusion, the relatives or loved ones of the elderly will eventually make their decision on affordability and sense of security that they feel concerning the prospective community that they will confine their elderly into (â€Å"Factors in the elder care decision. † 2005). Studies reveal that most elderly have maintained and/restored vitality when confined to the care of these trained professionals. On the other hand, it would probably be all important that decisions be made exhaustively, as residents may find their options are decisions they need to accept as lifetime (Krooks and Stoppel, 2007) as they will be leaving homes and loved ones, and in all probability will include the decision to sell their residential abodes. Reference: Krooks, Bernard and Kirsten Stoppel. 2000. Continuing Care Retirement Communities. Accessed February 18, 2008 http://d2d. aliaba. org/_files/thumbs/rtf/Krooks_PREL0105_thumb. pdf Park , Jae Seung, and Joseph Sprague. Accessed February 17, 2008. www. aia. org/static/journal/ARTICLES/v3/Continuing_Care_Retirement_Commu nities. pdf    â€Å"Factors in the elder care decision. † 2005. Accessed February 17, 2008 http://www. mentalhelp. net/poc/view_doc. php? type=docid=7733cn=171 How to cite Park and Sprague, Papers

Snowy Mountains Engineering Company

Question: Discuss about the Snowy Mountains Engineering Company. Answer: Introduction The key accounting issues that often evident during the process of annual reporting need to be mitigated properly in order to meet the target of the organizations or projects. In this contemporary world, several accounting problems have raised, thus it is important to identify the ongoing issues in accounting, so as to reduce its affect on the financial reporting (CCH Incorporated, 2015). Accounting is considered as an essential language of conducting business for organizations. In this regard, transparent communication within the work domain enables smooth flow of business information that plays an important role in preparing the financial statements and comparing the performance of the business (Wiley, 1997). However, due to accounting issues, the organizations hardly have the opportunity to enhance the business efficiently. To mitigate this concern, maintaining accounting standards while preparing reports is the most suitable practice that allows business expansion and regulates t he economic system. The Australian Accounting Standards Board (AASB) helps the entity to ensure transparency in financial reports for users by setting suitable accounting standards (Commonwealth of Australia, 2015). The objective of the paper is to understand the issues regarding the scandals of Australian companies and its relation with Sri Lanka and Congo based on an article. Description of the Article Two companies of Australia namely Sundance and SMEC have involved in the bribery scandals to protect the contracts of multimillion-dollars. The issue has been reported to reach the Sri Lankan office and the Republic of the Congo presidents. The association of the companies with the bribery scandals has put a pressure on the present Australian government to make changes on the anti-corruption framework. According to the report of McKenzie et al. (2016), one of the mining companies of Australia, Sundance Resource has bribed the Republic of Congos leader to seek approval from president for its iron ore projects. After evaluation of the report by Australian Federal Police (AFP), it is found that son of Congos president was involved in the multimillion deals with the company (McKenzie, et al.2016). Investigation by Fairfax Media also disclosed the evidences of bribery issues conducted by Snowy Mountains Engineering Company (SMEC). It is alleged that the companys overseas member has bribed the officials of Sri Lanka to continue its 2.3 million-dollar project in 2011. As per the Fairfax Media examination, the email of the company has revealed that the Sri Lankan president demanded political donation from SMEC to start a project in the country. According to the article, the image of Australian companies regarding practicing clean business has been proved wrong after the exposure of scandals. However, the Sri Lankan president in his overnight statement clearly denied to have knowledge regarding the incident and assured the cooperation in the investigation in Australia as well as in Sri Lanka (McKenzie, et al., 2016). The secret deal in Congo by Sundance has also been exposed that the project of the Mbalamà ¢Ã¢â€š ¬Ã‚ Nabeba Iron Ore was settled by paying bribe to the son and nephew of the Congos president Denis Sassou Nguesso. In the similar context, the report of 2006 explains that the Sundances agent in Congo informed the company that for securing the license of mining in the Cameron boarder would need the support of president. As per the companys file, the deal was finalized by paying the one-third share in the iron ore project. The company further explained ASX in 2008 that it would issue a portion of Australian shares valued 13 million dollar to unknown share holder of Congo. The matter has been examined by the international NGO and human right authorities of France and discovered million dollars properties ownership by the family of president (McKenzie, et al., 2016). In addition, in the case of the Snowy Mountains and president of Sri Lanka the World Bank investigator sent a report on September 2013 stating companys involvement in the corruption in relation to the power plant project in Bangladesh in 2007. According to the manager of SMEC, the president was largely involved in the entire scandal, wherein the companys account revealed that 27 thousand Australian dollars have been paid to the unnamed person as bribe to continue the project (McKenzie, et al., 2016). Identification of Accounting Concept and Its Link with the Issue Corruption may be defined as misuse of the power for political and personal benefits, which has become a common practice in the contemporary world. The characters of corruption and its persistence can be seen through the article, wherein not only the organizations, but also all the systems including political entities are involved in the corruption (Abjorensen, 2014). There are many instances of corruption and fraud cases such as WorldCom and Enron among others, which clearly indicate the concern for corruption and fraud in the international market. As per the article, the bribery deal of Australian company SMEC with the Sri Lankan political leader has led to the attrition of investors and public confidence in the financial market (Abdullahi, Mansor, 2015). The major issue of Sundance is that the company did not follow the financial reporting theories or principle of accounting, which significantly suggests to set strict standards in preparing financial reports by the organizations. The company has failed to bring transparency in the financial reporting due to which the bribery scandal has been occurred, as the resources have been used in corruption and bribery. Thus, it is observed that the companies lack ethical behavior within the work process that involve in making correct and fair means in the decision making process. The companies have not considered ethical behavior while dealing with political leaders of different countries in matter of bribery (Elliott, Elliott, 2011). On the other hand, auditing and accounting standards helps in ensuring transparency in generating financial information and mitigating the risks of illegality and unethical issues within the organization. However, the undisclosed transaction elaborated in the ar ticle between son and nephew of Congos president and Sundance clearly displays the unethical and corruption practices. Thus, it is stated that a key reason for keeping the transaction secret is to indulge in the corruption, which need to be mitigated to ensure expansion or business development in long run (Malagueno, 2011). Underlying Assumptions of Conceptual Framework of Financial Reporting There are some underlying assumptions of financial statements under the framework of financial reporting among which providing required information regarding important issues or probable risks for decision making process is not included in the financial statements. Thus, it is assumed that the financial statement requirements have limited scope for the use of management due to which organizations might not be able to acquire competitive advantages in long run. The use of mixed value in the financial statements creates confusion to evaluate and determine the meaning of different figures due to which it cannot be considered as a future predictor. These factors clearly indicate the significance of adopting changes in the financial reporting process, wherein all the details of transactions and other information will be provided to monitor the potential of the companies in this competitive market (Becker Educational Development Corp, 2014). The companies such as Sundance and SMEC of Australia have not able to maintain the set accounting standards. The case of corruption and bribery has made lose the reputation of the companies in the market. The AFP has identified several aspects of the SMEC and its relation with the office of the Sri Lankan president based on which it is investigating the matter. The uncovering facts about the bribe deals between Sundance and the Presidents family of Congo have disclosed the corporate corruption culture in Australia due to which several other companies face problem in surviving in the market with higher profitability. Thus, in this regard, it can be stated that with the support of the investigation process of AFP, the entire case is expected to uncover and further implement changes in the financial reporting accordingly. Introduction of the Major Issues in New Accounting Standards The exposure draft, which has been published in the International Accounting Standards Board (IASB), includes a proposal of the amendment in IFRS 4 Insurance Contracts. The proposed amendments are intended to deal with the concern shown by some of the interested parties regarding IFRS 9 Financial instruments, date of effectiveness and the proposed insurance contracts. Certain companies have also expressed their perceptions about the rising accounting volatility in the profit and loss with the need new financial instruments and its application (IFRS, 2015). The issues that will be addressed through the draft are as follow: Overlay approach: IASB would propose an alternative, which will permit the entities to introduce contracts within the scope of FRS 4. Reclassification from profit and loss to other inclusive income or expenditures occurring from selected financial assets is stated in the approach (International Accounting Standards Board, 2015) Deferral approach: Option of temporary exemption is obtained from IFRS 9 application for the entities that are engaged in principal activity of issuing contracts within the capacity of the IFRS 4. The purpose of the exemption is to identify the entities that are affected for the operation date of IFRS 9 new insurance contract standards. The reason for targeting these entities is due to the engagement in activities, which results in contract as per the IFRS 4 (International Accounting Standards Board, 2015) General Views of the Commenting Parties on Comment Letters From the comment letter, the feedbacks of four entities have been selected. The first respondent commented on the draft is Allianz group, Germany, which is a global company functioning in the area of insurance and management of asset. The company has provided support on both the dimensions proposed by the IASB and acknowledge the board for introducing these issues in order to mitigate the problems in insurance sector. The company further believes that only deferral approach would be helpful in addressing the overall issues of the insurance sector. According to the perception presented by the Allianz group, it can be stated that the overlay approach would not be able to mitigate the extra accounting mismatch and temporary volatility evolving from the incorrect arrangement of the effective dates. Thus, the company supports the proposed application of the IASB as it provides the effective solution for the insurance companies (Sauer, Fichtl, 2015). The second respondent is Ernst Young Global Limited, who agreed with the IASB proposal. The company supports the overlay approach in which the entities are allowed to eliminate accounting mismatch with the support of appropriate measures. However, there is a concern shown by the company regarding lack of clarity evident in the definition of financial assets of the insurance contracts. Contribution of the needless application diversity has been apparent in the overlay approach by the company. In this regard, the company agreed to the deferral approach, as this approach provides certain insurance companies to postpone the IFRS 9 effective date. Hence, the company has urged the IASB to improve IFRS 4 in shortly (Ernst Young Global Limited, 2015). In accordance, the next respondent is Belfius, a Belgian bank-insurer, which provides the banking and the insurance services to the customers. The company agrees with the overlay approach and it is a useful instrument to lessen the time factor between IFRS 9 and new insurance contract. The financial statements comparability of the approach has been supported by the company. However, as per the feedback provided by the company, it is observed that the company does not support the application of deferral approach and stated that this approach would not add any solution to the company, as it involves the complex operational consequences and extra cost. Temporary exemption would not help in providing the alternative workable solution and there are least possibilities for the company to apply this approach. Thus, it is assumed that the overlay approach would provide consistency in the financial statements, as compared to the other approach (Flandre, Vankelecom, 2015). The fourth respondent on the proposed draft is Grant Thornton International Limited, which has largely agreed with the introduction of two different approaches in the draft. As per the company, these approaches would help in addressing the diverse concerns to various extents starting from financial reporting process to strategic implementation of the organization, as it also depends on the capabilities of the company. Both the approaches of draft are supported by the company, wherein the company stated that the temporary exemption would serve comparatively better solution for the problems of the insurance companies that might be raised during the work process. The deferral approach would also contribute towards the improvement in financial instruments in accounting. The company considered the overlay approach as an advantage in avoiding the implementation of IFRS 9. The company also acknowledged the challenges in designing majority test based on the income and expenditure (Sharp, K, 2015). Assumptions of Private and Public Interest The amendments in IFRS 4 Insurance Contracts supports the financial guarantee to meet the definition of the contract in the public sector companies, wherein the amendment would benefit the companies in applying accounting principles in the insurance contract. As per the HM treasury, the overlay approach would not add any kind of benefits for the public interest, as this approach would not able to make implications on the public sector. The draft proposed by the IASB would become effective, if the amendments get excluded based on the draft, whereas the public sector entities would be facilitated with consistent accounting policies, if the amendments are omitted from the draft (HM Treasury, 2016). According to the theory of public interest, the regulation of firms and other economic players help in contributing towards promoting the public interest. The public interest can be regarded as the most suitable share of scare resources among the individual and society (Hertog, 2010). The new proposed draft of the amendments in IFRS 4 Insurance Contracts is expected to provide better and consistent comparability of financial performances of the insurances entities. Thus, it is observed that the conceptual framework of the amendment would further help in introducing the financial transaction in more efficient manner (European Commission, 2016). On the other hand, the approaches used in the draft would permit private entities to manage the accounting mismatch. The reclassification of the profit loss and other comprehensive income and expenses would be possible with the utilization of the overlay approach for companies in the private sector. The amendments in IFRS 4 Insurance Contracts would help in setting the standards in the insurance contract. The deferral approach would be beneficial for maintaining time gap of effective date of IFRS 9. The financial instrument of the private insurance companies would be transparent with the application of the both the approaches of the proposed draft of the amendment (Deloitte Global Services Limited, 2016). From this perspective, private interest theory suggests that the regulation serves individual interest, wherein all the private sectors are rational and self-interested in forming the contents of the process of regulation (Soobaroyen, 2011). The private sector would able to decide the qualifying financial assets of insurance companies. Concerning private interest in the proposed draft on IFRS 4, it is observed that the draft would help in defining the asset backing liabilities and the idea of the overlay approach that is required to track the reporting date. The development of new accounting regulation can further help in maintaining the financial statements (FASB, 2016). Different organizations adopt various types of accounting standards and methods for the transaction in financial statements. With the development of economic standards, several entities such as International Accounting Standards Board (IASB) have been setting new standards for preparing the financial statements. In this regard, it can therefore be stated that amendments in IFRS 4 Insurance Contracts help in exploring the accounting standards in insurance entities. Hence, by utilizing the overlay and the deferral approaches, the insurance sector would be able to resolve the problems evident in the current work procedure (Cortese, Irvine, 2010). References Abdullahi, R Mansor, N. (2015). Fraud triangle theory and fraud diamond theory understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5, 38-45. Abjorensen, N. (2014). Corruption, Asia and the g20. Combating Corruption, 1-156. Becker Educational Development Corp. (2014). Limitations. Financial Reporting, 1-53. CCH Incorporated. (2015). Introduction. Top Accounting Issues For 2016 CPE Course, 1-226. Commonwealth of Australia. (2015). Objective. First-time Adoption of Australian Accounting Standards, 1-32. Cortese, C., Irvine, H. (2010). Introduction . Investigating International Accounting Standard Setting: The Black Box of IFRS 6, 1-30. Deloitte Global Services Limited. (2016). Amendments to IFRS 4: Applying IFRS 9 financial instruments with IFRS 4 insurance contracts [ED] Quick Article Links, Retrieved September 9, 2016, from https://www.iasplus.com/en-ca/projects/ifrs/exposure-drafts/temporary-measures-relating-to-the-effective-dates-for-ifrs-9-and-the-new-insurance-contracts-standard-research Elliott, B Elliott, J. (2011). Financial accounting and reporting. Financial Times Prentice Hall, 1-897. Ernst Young Global Limited. (2015). Invitation to comment Exposure draft ED/2015/11 applying IFRS 9 financial instruments with IFRS 4 insurance contract. Investor in People, 1-12. European Commission. (2016). On the activities of the IFRS foundation, EFRAG and PIOB in 2015. Report from the Commission to the European Parliament and the Council, 1-11. FASB. (2016). Comparability in international accounting standardsAn overview. Retrieved September 9, 2016, from https://www.fasb.org/jsp/FASB/Page/SectionPagecid=1176156245663 Financial Accounting Standard Board. (2016). Nonpublic entity stakeholders: Your views are critical in improving financial reporting. Retrieved September 9, 2016, from https://www.fasb.org/jsp/FASB/Page/SectionPagecid=1176158613128 Flandre, C. Vankelecom, J. (2015). IASB ED/2015/11 applying IFRS 9 financial instruments with IFRS 4 insurance contracts. Belifus, 1-5. Hertog, J. (2010). Public interest theories of regulation. Review of Economic Theories of Regulation, 1-59. HM Treasury. (2016). Insurance contracts: applying IFRS 9 financial instruments with IFRS 4 insurance contracts. Financial Reporting Advisory Board Paper, 1-6. Houses of the Oireachtas Service. (2010). Introduction. Accounting Standards, 1-20. IFRS. (2015). Insurance contracts: Exposure draft comment letters (ed/2015/11), Retrieved September 9, 2016, from https://www.ifrs.org/Current-Projects/IASB-Projects/Insurance-Contracts/Exposure-Draft-December-2015/Pages/default.aspx International Accounting Standards Board. (2015). Proposed amendments to IFRS 4. Exposure Draft ED/2015/1, 1-48. Malagueno, R. (2011). Introduction. Accounting and Corruption: A Cross-Country Analysis, 1-33. McKenzie N, et al. (2016). Australian companies linked to bribe scandals in Sri Lanka and Congo. Retrieved September 9, 2016, from https://www.smh.com.au/business/australian-companies-linked-to-bribe-scandals-in-sri-lanka-and-congo-20160823-gqyzlp.html Sauer, R. Fichtl, N. (2015). Comments on the IASBs exposure draft ed/2015/11 applying IFRS 9 financial instruments with IFRS 4 insurance contracts. Allianz, 1-6. Sharp, K. (2015). ED/2015/11 Applying IFRS 9 financial instruments with IFRS 4 insurance contracts - proposed amendments to IFRS 4. Grant Thornton International Ltd, 1-7. Soobaroyen, T. (2011). Prior theoretical and empirical work. The Consequences of Accounting Regulation without Accountants: The Case of UK Political Parties [draft / work in progress], 1-37. Wiley. (1997). Overview. Financial Accounting and Accounting Standards, 1-10.

KTM Sportmotorcycle free essay sample

KTM Sportmotorcycle AG is an Austrian motorcycle, bicycle and moped manufacturer. The company was founded in 1934 by engineer Hans Trunkenpolz in Mattighofen. It started out as a metal working shop named â€Å"Kraftfahrzeuge Trunkenpolz Mattighofen† and in 1954 the company began producing motorcycles. KTM, primarily a producer of premium off-road sports motorcycles, has been the fastest growing major motorcycle manufacturer for the past three years with a cumulative average growth rate from 1998-2001 of 31% in revenues and 50% in profits. Its improved financial performance enabled the company to pay down long-term debt and fund the capital expenditures associated with the company’s aggressive expansion goals. However, the prospect of slowing growth in traditional motorcycle markets, coupled with the desire of the venture fund BC European Capital, which is holding 49% of KTM, to exit soon means that KTM will have to consider how to manage its resources to be able to facilitate this exit. Problem KTM’s top management has to decide on the most profitable direction for the company’s future growth. We will write a custom essay sample on KTM Sportmotorcycle or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There is a possibility for a geographic and/or product line expansion. Company characteristics As mentioned above, KTM is the fastest growing motorcycle company over the past three years. Their main focus is still on the Off-road bikes, as it represented 70% percent of their revenues. Their motto is to be the technological and performance leader, producing premium bikes in low volumes and with the best technology. They are committed to performance and their slogan is â€Å"ready to race†. Tools for Analysis We have used value chain analysis and the VRIO model to assess the overall company situation and the SWOT analysis to get a better overview of the decision that the company is facing. VALUE CHAIN ANALYSIS KTW – READY TO RACE SWOT Strengths: Has a high reputation for being an adventure- oriented brand Was well prepared to produce state of the as distinctive engine***** and unique design High stylish with a distinction color that was well known Superbly efficient dealen **** simiplifies its inventory o**** also helped in advertising Weakness: Initially exploited by impostors No direct control on the selection of dealers, market investment, product***** etc. ********were more busy supplying to **** guys like ford, GM etc. Opportunities: Gain a resounding presence in Moto Gran Prix through the development of V4 engine-design A possible merger with Ducati the latter being a leader in facing success worldwide Can expand into Alt-Terrain vehicles Threats: Merger with Ducati, Italy might spell trouble because of the difficult business conditions in Italy Losing out on the on-road segment to brands such as Harley Porter’s 5 forces for the industry The only substitutes to racing bikes were racing cars which were much costlier. Hence the presence of substitutes was weak. Not many suppliers were present which could provide the resources to KTM**reliably. Thus suppliers beginning power was strong. The industry involves high investment in technology and RD which is difficult for a new entrant. Hence threat of new entrant is weak. *** were ready to pay *miums for the motorcycles since they *che buyers. Hence ** bargaining power was weak. Rivalry, overall effect was weak. Current strategy Building its brand image based on technological leadership and legacy of championship titles Partnership with companies like Red Bull. To appeal to the growing†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Growth Alternative: 1. Product line expansion On-road motorcycles: Joining with another firm In-house developments All-Terrain vehicles 2. Geographic expansion: Europe USA Geographic expansion – Europe Pros: With the introduction of Euro, KTM has been freed up of valuable time spent on research and development and reducing dealer con** Expansion of the EU brings the new markets for KTM Cons: strict regulation and difficult business situations in some ****e Italy Geographic expansion – US Pros: strong off-road market Cons: strengthening Euro made the exporting to US US suppliers were incapable of catering to KTM’s low volume, high techonology needs. Recommendations: KTM should go for product-line expansion for on-road motorcycles considering all alternatives. If it outsources the design and production of its major component, it co** **** **oduce thebike into marketplace*** SWOT Analysis of Bajaj KTM S. W. O. T Analysis Strength – ? Bajaj is one of the most trusted names in two wheeler industries and has a strong goodwill from its legacy of â€Å"Humara Bajaj† and Pulsar bikes ? KTM is a well known brand known for its Style and Performance ? KTM Duke 125 is a complete package in terms of style and fuel economy ? Has a Strong distribution and service channel with its 1,100 service centre and 600 dealers all across India ? Experienced management having years of experience in bike launch ? Increase in purchasing power of youth and young professional ? 125 cc bike market showing a consistent growth as compared to other segment bikes in India ? One of the kind Duke 125 cc bike having 6 speed gear system for optimal performance and speed. ? Only performance bike in 125 cc segment that gives high fuel economy ? Bajaj has won several awards for its reliability, innovation, consumer`s preference and performance segment in past years. Opportunity ? To become a leader in 125 cc bike market by launch of Duke ? To increase market share through increased sales ? To make a trust of KTM in Indian market ,so other KTM bikes can be launched under Bajaj brand ? Opportunity for Bajaj to become a global brand in world through tie up with KTM Motorcycles. ? Create a shift in consumer preferences from higher end bike to small cc bikes which offers more style and fuel economy as compared to traditional bikes available. Weakness – ? Highly competitive market ? Increase in fuel price which restrict middle income group from buying modern bikes. ? Price tag is $ 2,100 and many heavy cc bikes are available in that price Threat – ? Pilot launch of KTM Duke 125 cc under Bajaj brand, it may tamper Bajaj image if the product does not meets consumer expectation. ? New modern design bike may not appeal to Indian consumer, irrespective of high sales at Global platform. ? Rumors that other competitors are also coming up in new and stylish 125 cc bikes in near future.

When Should I Capitalize Internet

When Should I Capitalize Internet When Should I Capitalize Internet? The question of whether to capitalize â€Å"internet† is source of much controversy. It has even inspired its own Wikipedia article. But we’re here to make writing easy, so we’re going to ignore the controversies and set out the basics of when to capitalize â€Å"internet† in simple terms. Internet as a Proper Noun Unless it appears at the start of a sentence, you should only capitalize â€Å"Internet† when it is a noun. More specifically, you can capitalize it when referring to the Internet (i.e., the world wide web). Everything is connected now In this case, â€Å"Internet† is a proper noun, a word that names a unique thing. So â€Å"the Internet† is like the name of a person (e.g., Delia) or city (e.g., Boston). Using a capital â€Å"I† was common in the early days of the web, especially in technical writing. However, as the internet has become part of our lives, most people now write it with a lower-case â€Å"I† instead. Dialect can make a difference, too, as capitalizing â€Å"Internet† is more common in American English than other dialects. Ultimately, though, it is a matter preference. For instance, both of these sentences are fine: I looked up advice on the Internet. The internet is full of contradictory advice. The most important thing is consistency. So if you write â€Å"Internet† in one part of a document, you would want to use the same capitalization throughout. You may also want to check your school/college/employer’s style guide. However, there are a couple of situations where you should never capitalize this term. We will look at each of the following below: Using â€Å"internet† to refer to interconnected networks in general. Using â€Å"internet† as an adjective. Internet as a Common Noun The word â€Å"internet† is a contraction of â€Å"interconnected network.† We can therefore use it to describe any set of interconnecting networks. And when referring to interconnected networks in general, we do not capitalize â€Å"internet† because it is a common noun rather than a proper noun. In other words, while the Internet is an internet, it is not the only internet! You are unlikely to need the generic term â€Å"internet† in your daily life. But if you are involved with computers in your work or studies, remember not to capitalize â€Å"internet† unless you’re referring to the Internet. Adjectival Internets We can also use â€Å"internet† as an adjective. For example: My internet connection has dropped out again. Here, the word â€Å"internet† modifies the noun â€Å"connection.† This means we’ve used it as an adjective. And as such, we do not need to capitalize it. Summary: When Should I Capitalize Internet? You can capitalize the â€Å"I† in â€Å"internet† if you are using it as a proper noun, but this is a matter of choice. Here at Proofed, for example, we prefer â€Å"internet† in all cases. But this is just because we don’t see the need to capitalize it, not because â€Å"Internet† is wrong. There are no hard and fast rules about capitalizing â€Å"internet,† then. However, if you want to capitalize it, keep the following in mind: You can capitalize â€Å"Internet† when it is a proper noun (i.e., when it refers to the world wide web), but this is a matter of choice. Do not capitalize â€Å"internet† when it is an adjective (e.g., â€Å"internet users†). Do not capitalize this term when referring to internetworking in general. If you are writing for your studies or job, you may have a style guide available. Check this for advice on capitalization. Make sure to apply capitalization consistently in your writing. And if you’d like more help with your writing, you can have it proofread.

5 Slang Words That May Never Be Legit

5 Slang Words That May Never Be Legit 5 Slang Words That May Never Be Legit 5 Slang Words That May Never Be Legit By Mark Nichol OK, like, OMG, I’m totally not bagging on you for tweeting or FBing or blogging these words, but they are so bogus in formal writing. LOL 1. Amirite This trendy favorite of commenters on pop-culture Web sites, meant to suggest a glibly tossed â€Å"Am I right?† I figured that out after initially wondering what the heck uh-mere-uh-tee meant has about as much chance of making it into the dictionary as fuhgeddaboudit. Save it for the fanboys you can do better than that. 2. Craptastic/craptacular These mash-ups of, respectively, crap and fantastic and crap and spectacular first cropped up in snarky online lambasting of overhyped pop-culture phenomena in the 1990s. I chuckled the first couple of times I came across them, but though they are ideal terms for assuming a sarcastic tone, they are best used in moderation and are not, and perhaps will never become, mainstream expressions of derision. Safer alternatives for general publication include absurd, laughable, ludicrous, preposterous, ridiculous, and risible. 3. Genius Out of seemingly nowhere, online correspondents began to use this as a short form of ingenious, as in â€Å"That’s such a genius move.† It has not acquired legitimacy, and in other than jocular usage, you don’t have to be a genius to avoid it. 4. Ginormous This collision of gigantic and enormous, dating from the 1990s, is a vivid term, but it is superfluous, considering that humongous, which also seemed to appear spontaneously in casual usage when it came on the scene in the 1960s, has already acquired a respectability the newer term as yet lacks. Plenty of words meaning â€Å"extremely large† exist: colossal, gargantuan, gigantic, immense, mammoth, massive, monstrous, prodigious, titanic, and vast, for starters. None of them has the neologistic cachet of ginormous, but the latter is for now only suitable in informal writing. 5. A Slang Word That Isn’t The adjective cliche, used in place of cliched, as in â€Å"That’s so cliche,† was originally on this list, until I looked it up and discovered, to my surprise, that it is a legitimate variant. Its sudden recent vogue lured me into thinking it was being misused in an affected manner much like the adjective genius (see above) is. It’s correct, but you’re welcome to use one of many synonyms, like hackneyed or trite. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Compared "to" or Compared "with"?Homogeneous vs. HeterogeneousComment, Suggestion, and Feedback

Improving Disneyworld Paris Financial Position and Competitiveness Assignment

Improving Disneyworld Paris Financial Position and Competitiveness - Assignment Example Euro Disney’s economic profits in the years immediately after it was launched fell far below expectations. Even though the Disney executives carefully carried out an extensive analysis of the market conditions in Europe and France, in specific, there were significant failures that happened. The problems were caused by an assortment of issues such as the wrong evaluation of market conditions and expectations about France’s future economic development, the happenings in the property market, highly priced tickets, and cultural misunderstandings. In spite of its popularity in Europe, the Disney Park in Paris has not registered as many guests as identical theme parks in America and Asia. What is evident is that there was not enough research conducted on the demographic and cultural characteristics of France, as well as the rest of the European mainland, before the launching of the theme park in 1992. There are very distinct differences between European and American culture. According to Dennis (2014), investors from the parent company, Walt Disney in America, did not take into account the fact that European customers did not have similar entertainment objectives with their American counterparts.It was presumed that customers would come to Disneyworld Paris from all over Europe. However, there was no research into factors such as the diversity of European cultures, the definitions that each of these cultures attributes to the concept of entertainment, and the aspect of cultural imperialism.

Memos Personal Statement Example | Topics and Well Written Essays - 1000 words

Memos - Personal Statement Example The pros include having increased productivity due to speed and convenience. Reason being, sales executives will be able to travel in different places selling our furniture with their own devices. Management will also be able to keep in touch with them via emails so that they can be able to catch up on the important documents with their tablets (Theodoropoulos, 2013). The fact that the employees are working with devices that they are familiar with makes it easier for them to do a commendable job as opposed to working on new devices provided by the company. The other pro is that is saves on costs especially since the company is not the one providing the employees with the devices (Hinde, 2013). Should the employees need a device like an iPad, it is preferable that they use their own, as it will be cheaper. Many of the employees already have personal laptops and mobile devices and in many cases, they just use them for business reasons. The pro related to BYOD is that it improves employ ee’s morale to work. This is because employees have their own unique preference whether it is an Android, iPhone or other different apps. Therefore allowing them to come with their own personal devices will improve the satisfaction that they have at work (Hinde, 2013). When employees are satisfied with where they work, they tend to be more productive translating to great benefits for the company. The BYOD however does not lack some few cons starting with having challenges managing security. For instance if an employee loses their device in which she or he has saved sensitive company information, there is a risk that it might fall in the wrong hands and be used to destroy the company. Therefore as a way to curb this, the company should have controls that are taken before any employee gets access to company information. In addition, in the event that an employee no longer works for the company, being able to retrieve the data will prove difficult The other con involves the comp any not having total control of how the employee uses their personal devices. This is compared to devices supplied by the company whereby there is an acceptable policy of how to use the device particularly laptops (Theodoropoulos, 2013). The company has challenges managing what the employee’s uses the device for unlike when the company puts a work only restriction. Before the company decides to use the BYOD, both the pros and cons should be put into deep thought (Hinde, 2013). Also the company should ask itself some of these questions; how will it put back up data on their employees personal devices? Will the company have to pay for employees expenses like access of internet, phone bills? Moreover, will it be cost effective or another additional cost for the company? Lastly, will the BYOD devices be linked to the company devices? Other firms are taking these precautions to ensure they keep the BYOD under total control. In my opinion with the right strategy, the company can im plement the BYOD. Part B Question B4 From: To: Nick F. Thyne Re: it’s just like being there, only better It is true, virtual meetings can save the company from expensive travel expenses every year. The good thing is that implementing virtual meetings is quite a simple task to achieve. This is because the service is done electronically where users employ computers and other internet technology devices as a way to

TV and Film Violence Essay Example for Free

TV and Film Violence Essay Does the violence in films and on TV contribute to violence in society? This question has been debated for decades. During that time some 2,500 books and articles have been written on the effects of TV and film violence on human behavior. In this article were going to summarize some the latest thinking on this subject. The results of one of the most extensive studies ever done on the subject of violence and TV were released in 2003. Researchers followed 329 subjects over 15 years. They found that those who as children were exposed to violent TV shows were much more likely to later be convicted of crime. Researchers said that, Media violence can affect any child from any family, regardless of social class or parenting. Girls who watched more than an average amount of violence tended to throw things at their husbands. Boys who grew up watching violent TV shows were more likely to be violent with their wives. Researchers concluded in Developmental Psychology that, Every violent TV show increases a little-bit the likelihood of a child growing up to behave more aggressively. Well look at more of the research in a moment. Canada was one of the first countries to extensively research this issue. The results of their studies prompted some of their engineers to devise the V-Chip. As you may know, the V-Chip allows parents to lock out TV programming they consider objectionable to their children. Although the concern in Canada was primarily violence (hence the V-chip), in the United States there is also great concern about sexual content probably more than in most other industrialized societies. Hence, the V-chip can be programmed to screen out both violence and sex. Cause-Effect Proof A clear cause-effect relationship between media violence and violence in society is complicated by the fact that children are typically exposed to many stimuli as they grow up, many of which could play a role in later behavior. For example, during a childs life we cant discount the role of such things as violent video games, the social values of parents and peers, or general living conditions. If you eat something that you have not tried before and immediately get sick, you will probably assume theres a direct relationship between the two. And if at some later date you forget about your first experience and eat the same thing again, and immediately get sick again, you can be fairly sure that whatever you ate makes you sick. No rocket science here, just clear cause and effect. Unfortunately, when it comes to violence in the media, the cause and effect is not as readily apparent. A few decades ago you would see doctors in TV commercials endorsing a particular brand of cigarettes. Many medical doctors smoked. Not today. Today the evidence is clear: smoking is the number one cause of preventable heath problems and premature death in the United States. Although for years the cigarette manufacturers suppressed evidence that linked smoking to health problems, eventually the cause-effect relationship became obvious to anyone who wanted investigate the facts. Unlike the cause and effect in the example of your eating something and immediately getting sick, the effects of cigarette smoking arent immediately apparent. Its only years later that many smokers develop lung cancer, heart problems, emphysema, sexual problems, etc. In the same way-after looking at years of accumulated data-were now recognizing a relationship between violence in the media and social problems. The results of a study released in March, 2002 that tracked 700 male and female youths over a seventeen-year period showed a definite relationship between TV viewing habits and acts of aggression and crime in the later life. All other possible contributing environmental elements, such as poverty, living in a violent neighborhood, and neglect, were factored out of this study. According to one of the authors of the study, the findings help cement the link between TV and violence. The study is detailed in Science. | Violence and TV Ratings Its well known that TV violence holds an attraction for most viewers and this attraction translates into ratings and profits. Because of this, most media executives have been reluctant to admit that media violence is in any way responsible for violence in our society. If it werent for the ratings and profits involved, producers would undoubtedly be much more willing to acknowledge the harm in TV and film violence and do something about it. After many high school students died in a shooting rampage at Columbine High School in Littleton, Colorado in April, 1999, many people were quick to blame the media. Violent video games and a well-known film were seen as contributing factors. Even so, a clear cause and effect is hard to establish. For example, millions of young people were exposed to both of these influences throughout their lives without going on a murderous rampage. But when you add extreme anger, easy access to guns, and an indifferent and amoral attitude toward the lives of others, the results can be very different. In 1992, TV Guide commissioned a study of a typical 18-hour TV broadcast day to determine levels of violence. The networks and the more popular cable channels were monitored for purposeful, overt, deliberate behavior involving physical force or weapons against other individuals. There were 1,846 acts of violence that broke down this way.

Free Essays - All Quiet on the Western Front :: All Quiet on the Western Front Essays

Essay: All Quiet on the Western Front An anti-war novel often portrays many of the bad aspects and consequences of war.   Erich Remarque’s All Quiet on the Western Front is a novel set in the First World War that is against war.   Remarque describes the terrible reality of the war, focusing on the horrors and involved.   The novel portrays an anti-war perspective as it brings up issues about the brutality of war, the narrator’s change of attitude towards war, the futility of war and the deaths of the narrator’s friends. In the novel, Remarque presents the brutality of war.   Early on in the novel, he describes the sound of the wounded horses and how brutal the war atmosphere is.   â€Å"There is a whole world of pain in that sound, creation itself under torture, a wild and horrifying agony† (p44).   The brutality of war in the novel, however, is mainly shown through human suffering.   Baumer talks about brutal things that soldiers are just expected to do.   He says, â€Å"When you put a bayonet in, it can stick, and you have to give the other man a hefty kick to get it out†¦Ã¢â‚¬  (p74).   The German soldiers attack the enemy with extreme instinctive brutality.   â€Å"With the butt of his rifle, Kat smashes to pulp one of the machine-gunners†¦We bayonet the others before they can get their grenades out† (p84).   The use of poison gas is also a very brutal practice throughout the novel.   Baumer describes this while he is in a gassed area, hoping that his gas mask is working properly.   He says, â€Å"I know the terrible sights from the field hospital, soldiers who have been gassed, choking for days on end as they spew up their burned-out lungs, bit by bit† (p48).    The narrator changes his attitude towards war as he becomes more aware of its undesirable effects.   Even in the beginning, Baumer realises its terrible reality and the change it has made to his life.   He says, â€Å"We have lost all our ability to see things in other ways, because they are artificial.   For us, it is only the facts that count (p15).   The physical change of the narrator and his fellow soldiers also indicate that he has gone through an attitude change towards war.   â€Å"We [Paul Baumer and his fellow soldiers] became tough, suspicious, hard-hearted, vengeful and rough†¦Ã¢â‚¬  (p19).   When the narrator talks about the difference between his life before the war and his life at the present time, it becomes clear that he has changed a great deal.

Jails and Prisons Response Essay

Jails and Prisons Response Prisons and jails may both confine offenders but they have their differences. Jails are for offenders that have short term sentences or for holding until the offender is transferred to a prison. They are also used to hold a criminal during their hearings until sentencing (Schmalleger, 2011). Prisons are for offenders that are sentenced to long-term or permanent confinement. They are institutions separated in to three categories depending on how serious the offense was or the mental state of the offender. There are minimum, medium, and maximum prisons (Schmalleger, 2011). All aspects of the criminals life is controlled by the authorities of the prison. This is what makes it a total institution. Depending on the crime committed and the individual they decide on which institution will be best. There are also four types of prisons which are military, juvenile, political, and psychiatric. They each have their place in the criminal justice system. The concept of prisons as a institution is total control and authority. Medical, education, and treatments are available to inmates as part of their rights. Within any institution there are different programs and departments to make it run properly. Jails play a important role in the system. They hold non-violent criminals from violent criminals. If everyone went to prison they would be over populated. Jails are beneficial because they are local and can hold offenders for short periods. A court would not want to send a offender who did not pay his parking tickets to prison for 30 days.

Ill effects of smoking in INDIA

â€Å"Smoking is Injurious to health† A true, accepted but an UN-acquired fact by the majority of genes of the world. People are careless for their health, family, environment and moreover for their motherland. People who smoke not only put these people in danger but themselves too as it seem for them that they don't value their life and put it into danger. India is a country where Cigarettes needs to be termed â€Å"Illegal†, as majority of smoking, smoker and it apparatus (tobacco, nicotine, etc. ), are dwelled here.India, the youngest country with high population and major of thou being â€Å"Youth†, is inhered to bad habits (alcohols, rugs) at a great pace. One of which is â€Å"Smoking†. Both the adults as well as youth are badly addicted to it. â€Å"Excess of anything leads to Disaster!!! † This quote correctly describes the current status of our land, India. As major of the population smokes, which lead to hundreds of deaths between the age of twenty to sixty-five. If one who smokes measures out the amount of â€Å"Tar† present out In his lungs it'd be about a liter, which Is sufficient to make him Ill, very Ill.Tar Is a poisonous toxin, which when gets accumulated In excess In our lung causes choking ND ultimately leads to â€Å"Death, Death, and Death!!! â€Å". In a country like India, there are severe problems which dwell Including the severe most â€Å"Corruption† ,add on another, â€Å"Smoking†, which adds on to the cause of destruction for our country. It has not only one but many adverse effects: 1 . Causes air, water and land pollution; 2. Danger to life; 3. Financial crises In a family; 4. Epidemic disorders like, â€Å"Cancer†; Thus, concluding my point that, â€Å"Cigarettes should be Illegal In India†, as It Is the mall cause of smoking and â€Å"Smoking Kills!!! â€Å"

French Nasal Vowels for English Speakers

French Nasal Vowels for English Speakers When we speak of nasal vowels in French, we are referring to certain characteristically French vowel sounds that are produced by expelling air through the nose. All other French vowels sounds are pronounced mainly through the mouth, with no obstruction of the lips, tongue or throat. Nasal Vowels and Nasal Consonants Vowels followed by m or n, as in the words  un, on and an, are  nasal. Try to say them and youll see that air is expelled primarily through the nose, not the mouth. This doesnt hold  true, however, when the nasal consonants m or n are followed by another vowel. In this case, the vowel and consonant are both voiced. For example: un  Ã‚  Ã‚  nasalune  Ã‚  Ã‚  voiced There are also nasal vowels in English, but they are a bit different than French nasal vowels. In English, the nasal consonant (m or n) is pronounced and thus nasalizes the vowel that precedes it. In French, the vowel is nasal and the consonant is not pronounced. Compare the following: French  Ã‚  on  Ã‚  anEnglish  Ã‚  own  Ã‚  on French Vowels in General Overall, French vowels share a few characteristics:   Most French vowels are pronounced further forward in the mouth than their English counterparts.The tongue must remain tensed throughout the pronunciation of the vowel.French vowels do not form diphthongs, which is  a sound produced by the combination of two vowels in a single syllable, in which the sound begins as one vowel and moves toward another (as in  coin,  loud  and  side  ).  In English, vowels tend to be followed by a y sound (after a, e, i) or a w sound (after o, u). In French, this is not the case: The vowel sound remains constant; it does not change into a y or w sound. Thus, the French vowel has  a purer sound than the English vowel. In addition to nasal vowels, there are other categories of French vowels as well. Hard and Soft Vowels In French, a,  o, and  u  are known as hard vowels while e  and  i  are considered soft vowels, because of certain consonants (c,  g,  s) change pronunciation (hard or soft), in agreement with the vowel that follows them. If theyre followed by a soft vowel, these consonants become soft as well, as in manger and là ©ger. If theyre followed by a hard vowel, they, too, become hard, as in the name Guy. Vowels With Accent Marks Physical  accent  marks on letters, a required feature of French orthography,  can and often do change the pronunciation of vowels, as in the scores of French es with either accent  grave  (pronounced eh) or the acute accent  aigue (pronounced ay).

A Writer Can be Anyone or Anything

A Writer Can be Anyone or Anything A Writer Can be Anyone or Anything A Writer Can be Anyone or Anything By Maeve Maddox I attended a writers workshop session at which a minor, but much-published author warned participants against creating POV (point of view) characters of the opposite sex. According to her writing philosophy, a woman writer should create only female POV characters and men, male POV characters. Thats not to say that the POV characters cant interact with characters of the opposite sex. Her books contain characters of both sexes. She just insists that POV must be limited to the gender and general life experiences of the writer. A woman whose only work experience has been that of office work, for example, has no business writing from the POV of a male brain surgeon. I reacted strongly against her attempt to place such an extraordinary limitation on writers of fiction. Restricting writers to the POV of persons only like themselves makes as much sense as it would to restrict readers to reading books about characters most like themselves. The whole point of creating fiction is to enable people to expand their experience of life. In the writers imagination there is neither male nor female. Some writers will enter into alternate minds better than others, but the success of the attempt will depend upon talent and technique, not gender. The following successful titles wouldnt exist if their authors had followed such a limiting dictum as write only from your own point of view and personal experience: Silas Marner by George Eliot (Marian Evans) woman writing from POV of poor male weaver Memoirs of a Geisha by Arthur Golden American man writing from Japanese womans POV A Great Deliverance, By Elizabeth George American woman writing from British male detectives POV And Id be especially sorry never to have read these books in which the authors cross the species barrier to tell their great and moving stories: Watership Down by Richard Adams Tarka the Otter by Henry Williamson Black Beauty by Anna Sewell Gayneck the Pigeon by Dhan Gopal Mukerji Bambi by Felix Salten Charlottes Web by E.B. White (Yes, I cried when a spider died.) Hurray for the writers imagination! Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:30 Religious Terms You Should Know40 Synonyms for â€Å"Different†Preposition Mistakes #3: Two Idioms

Brain and Physical Injuries Essay Example | Topics and Well Written Essays - 500 words

Brain and Physical Injuries - Essay Example The researchers found that most of the family members were less psychologically distressed. However, people suffering from brain injury had poorer psychological outcomes than their relatives did. The study also found that spouses of patients with brain injury were subjected to trauma and psychological distress. Bell, Kathleen R., Nancy Temkin R., Peter Esselman C., Jason Doctor N., Charles Bombardier S., Robert Fraser T., Jeanne Hoffman M., Janet Powell M., and Sureyya Dukem. â€Å"The Effect of a Scheduled Telephone Intervention on Outcome after Moderate to Severe Traumatic Brain Injury: A Randomized Trial.† Archives of Physical Medicine and Rehabilitation 86.5 (2005): 851-856. Print. The authors studied the effectiveness of telephone interventions in counseling and education for brain injury patients. These interventions, coming from home, were compared with the standard follow-ups conducted after one year. The researchers found that constant telephone interventions made patients feel better than interventions that come after a long time. Esser, E., Valencia, E., Conover, S., Felix, A., Tsai, W.Y. and Wyatt, R. J. â€Å"Preventing recurrent homelessness among mentally ill men: a "critical time" intervention after discharge from a shelter.† American Journal of Public Health 87.2 (2007): 256-262. Print. The authors set out to establish strategies that can protect mentally ill persons from becoming homeless. They sought a bridge between community care and mental institutions. They sampled 96 men with severe mental illness, including brain injury and gave them critical care in an institution. The researchers discovered that most of the men longed for home and families despite the good care they received at the institution. The researchers sought to determine the factors that predict family system functioning after one member of the family experiences brain injury. The

Applied Workplace Practice Personal Statement Example | Topics and Well Written Essays - 2500 words

Applied Workplace Practice - Personal Statement Example The second part, on the other hand, will be dedicated to my three-week journal. In this light, each weekly journal shall narrate the critical happenings I have encountered and how my team and I were able to come up with sound solutions to solve them. Emphasis will also be placed on the essential insights I have gathered in relation to business management and people empowerment. Jim’s Cleaning is dedicated to â€Å"providing its Franchisees with the safest workplace practicable, taking into consideration state legislative requirements, information from current Australian Standards and industry best practice† (Jim’s Cleaning Group, 2012, p. 1). Safety, therefore, becomes the core value of Jim’s business operations. In this regard, the company has concretized this vision by developing strict guidelines on safety, as embodied in its health and safety policy that outlines safe work methods and procedures to protect not just the lives of the client being serviced, but more importantly of the employees working. It is in this mindset that the company also recognizes the need to ensure that its operations do not place the community at risk of injury, illness, or property damage, in order to also ensure the preservation of the surrounding environment (Jim’s Cleaning Group, 2012). Jim’s Cleaning believes that the realization of these goals rely heavily on the concerted efforts of its franchisors, franchisees, and employees. Thus, constant communication and coordination is being strictly implemented throughout the company. It is through this emphasis on the proper alignment and enforcement of operational health and safety (OHS) that the company was able to develop its standard procedures and processes. For one, Jim’s Cleaning ensures to render proper induction and training to its newcomers for them to understand their

Materials Development Assignment Example | Topics and Well Written Essays - 250 words

Materials Development - Assignment Example A wool carpet manufactured using this innovative system is a completely natural and biodegradable product. At the end of its useful life the entire product can be shredded and turned into organic material, which can then be used, for example, as fertilizer for growing plants. The work has been carried out for the Netherlands companies Bond Textile Research, Best Wool Carpets and James, which own the four patents on which this new biological technology is based. The so-called "cradle-to-cradle" model has been central to the work done by the team led by Tzanko Tzanov, a researcher with the Molecular and Industrial Biotechnology Group at the Universitat Polità ¨cnica de Catalunya. BarcelonaTechs Terrassa Campus. The outcome is an enzyme-based biological technology that paves the way for three Netherlands companies to manufacture carpets that are much lighter, sustainable, biodegradable, and 100% recyclable. At the end of their useful life, the carpets can be used as fertiliser or subst rate for growing plants. The system saves a great deal of energy, completely closes the biological cycle for wool, and significantly reduces the final cost of carpet products. Universitat Polità ¨cnica de Catalunya (UPC). (2011, July 13). Innovative system for producing carpets.  ScienceDaily. Retrieved October 12, 2014 from

Skills Development for Child Nursing Course

Skills Development for Child Nursing Course Provide an in-depth reflective account that demonstrates how learning, during the three years of the child nursing course, has been achieved in relation to two areas of your practice which has informed and enhanced your development towards qualification as a Childrens Nurse. Introduction Reflection is a vital component of the development of nursing competence and reflexive nursing practice. Although reflection functions on many levels, including the personal level, in allowing student nurses to review experiences and incorporate them into their internal schema, one of the most important levels of reflection is the process of asking questions about practice, and through asking those questions learning about the self in practice, and the role of the nurse (Bowden, 2003). Reflection is an important aspect of developing competence in practice, as well as developing practice itself (Durgahee, 1998; Gustafsson and Fagerberg, 2004). Some authors view the ability of the nurse to reflect on practice and in practice as a fundamental component of providing truly holistic and client centred care (Gustafsson and Fagerberg, 2004), while others view reflection as a self-limited, flawed and biased practice which is of little or no use to developing nursing professionalism (Jones, 19 95). I believe that reflection, if properly used and structured, provides powerful insight into the self, into practice, and into the ways in which competence and practice develop over time and through experiential learning. Therefore, I have concluded that to make reflection effective and useful, it is important to use a reflective model, such as that of Gibbs (1988), which I have chosen for this essay. Although there are limitations to Gibbs’ (1988) model, particularly in applying it to the requirements of this essay, it provides clear guidance and useful questions to ask about the experiences that contribute to the reflective process. I have adapted this cycle to suit the processes and analyses of this essay, and so, while two cycles of reflection are outlined below, the conclusions are developed collectively. For the purposes of this essay, the final stage of the cycle is to be found within the Appendix (see Appendix 1), and thus the Action Plan is adapted to become the P ersonal Development Plan. The purpose of this essay is to engage in an in-depth, detailed process of reflection on two areas of practice and learning that have been important to me through my studies in the three year child nursing course. Using a reflective cycle to guide and direct the reflective process, I will explore the process of professional development, towards competence and expertise, in relation to Benner’s (1984) stages of development, examining the nature of competence in each designated area of practice. The first chosen area of practice is the skill of managing an intravenous infusion, because the use of intravenous infusions and the provision of intravenous medications is an important component of many clinical paediatric nursing scenarios, and the management of intravenous access and infusions is particularly problematic when nursing children. The other area of practice and nursing professionalism chosen is communication, with a particular focus on the development of communication skills with staff, in relation to the nursing handover within the acute hospital environment, and the development of communication skills with patients, using the example of providing health education and promotion for a patient with Type 1 diabetes. I have chosen to focus on specific examples of communication skills in practice because these relate strongly to my own experiences, and also allow for a deeper and more critical analysis of practice and my own development. This will also allow for a more co ncrete development of a personal development plan to encompass identified development needs and actions to achieve these during the first six months of practice as a Registered Children’s Nurse. The focus on critical analysis allows for the development of a skill of great value for my professional practice, deconstructing practice and reviewing it in the the light of other knowledge (Burns and Bulman, 2000). However, because of the complex nature of practice, and the reflective processes which question feelings and thoughts as well as actions, the reflective process is complex (Wilkinson, 1999). Thus, although there are two issues being reflected upon, they are drawn together in one discursive thread which signposts the learning and development, the acquisition of professional understanding, which signifies the transition from novice to competent practitioner. Discussion 1. Clinical Skill Development: Intravenous Infusion and Medication Management in Children’s Nursing Practice. Description: What Happened. During the three years of nurse training, the development of the skill of managing intravenous infusions, either of hydration solutions or of medications, was one which I developed almost from the beginning, when it was taught as a clinical skill in the university setting. The typical approach to teaching clinical skills was to provide the students with a lecture on the relevant theory, complemented by a practical skills session to apply the knowledge in a simulated environment, utilising mannequins. Every acute ward area of my clinical practice involved the care of patients with intravenous infusions, which included caring for children while the intravenous cannula was inserted, and then monitoring and care of the intravenous cannula site, and of the infusion itself. This skill was therefore not only a basic skill for nursing competence throughout my training, but also an important opportunity to promote health, prevent infection, and was fundamental to other aspects of care and tre atment. Over the three years, I first learned how to set up an intravenous infusion, safely and in a sterile manner, how to check the infusion, and how to check the infusion rate manually (ie, without the use of an infusion pump, although infusion pumps are standard best practice in children’s nursing). During clinical practice, I learned how to support a child during the cannula insertion, monitor the site, check the infusion and infusion rate, set up and check different types of infusion pumps, and how to change the IV line (which must be changed regularly). I also learned complementary skills such as drug and dosage calculations for infusions, and fluid balance calculations, both of which required numeracy skills Feelings: what were you thinking and feeling? Throughout my training, management of intravenous infusions was stressful, but in particular, the associated aspects of care were challenging. Supporting children who have intravenous infusions is problematic, particularly as the experience is often painful and distressing for them. Carrying out drug calculations was terrifying at the beginning of my training, and even by the end, despite increased competence and confidence, I would still have more than one colleague check calculations and dosage rates, and check infusion rates on pumps, to ensure I had made the correct calculations. I felt very lacking in confidence in this area. I also felt that while I focused on safety aspects of IVI use, including risk management and prevention of infection via the IV site, other colleagues did not seem to pay so much attention to this aspect of care. Evaluation: What was good and bad about the experience? It was good that I identified important aspects of this clinical skill, and the complexities of practice surrounding it. What was not so good was the lack of transparency in colleague’s practice, particularly in my earlier clinical placements. Analysis: What sense can you make of the situation? I became aware during my reflection on this element of my learning that it was very much something which became assimilated into the almost intuitive elements of nursing competence (Benner, 1984). This was because apart from the elements of the process which had been identified as distressing for the child, such as cannula insertion and removal, managing the IVI had become ‘second nature’, and checking the line, site and rate of the pump were activities that the qualified nurse carried out without any overt signifying of the action, as part of her interactions around the patient/bedside. Thus, making this overt was almost counter-intuitive. Certainly, it appeared to me that many staff did not record these observations every time they were made, and that they did not always communicate these observations to others, including me, as a student. As a student, a learner, I was required to take more time over such observations, to note their significance, and to evaluate their place within my nursing work. I was required to develop specific skills around the use of IV infusions and the management of whatever medication or fluid was being infused. This was a protracted learning process, which developed throughout the three years. I learned the importance of this for my practice. â€Å"Possible complications associated with short peripheral venous access include infiltration of infused fluids (nonvesicants) into the surrounding tissue, extravasation of vesicant medications or blood into the surrounding tissue, and phlebitis† (Hinkle and Hadaway, 2006 p 122). The clinical skill here also, therefore, included the component of determining when such complications had occurred. I also had to learn to observe for infusion reactions, which could range from mild to severe (Hinkle and Hadaway, 2006). Competency can be viewed as behaviours which are achieved or approved of in relation to the completion of a task, and competency is described in relation to that task (Gonczi, 1993). However, developing competence in IVI management is much more than simple task proficiency, and this may be true of much of professional competence in nursing (Preston and Walker, 1993). Not only does it appear that no single clinical requirement can be reduced to single task, but also, competence in that task may be affected by other contextual factors, including the presence of others, and how their contribution or lack of it can affect performance of clinical actions (Ashworth and Saxton, 1990). If we view competence as the ability to manage any situation holistically, making use of collaboration with colleagues (Meretoja et al, 2002), then even this process of reflecting on a clinical skill is very limiting, because the skill alone does not signify the whole of the learning process associated with th at area of practice throughout my training. One of the important elements of learning around this particular skill, however, was the gradual recognition of my own competence, which was signified most clearly when I no longer become ‘overt’ about assessing the IVI and monitoring it, but carried out this activity as part of my practice, almost automatically. Here, the skill had many facets, but this kind of ease was never achieved with the drug/dosage/infusion rate calculations. Numeracy competence is important for nurses, and nurses are required to demonstrate acceptable levels of numeracy in order to qualify (Bath et al, 1993). However, this was an area I struggled with, not because I had ever considered I had difficulties with numeracy, but because applying numeracy to clinical situations seemed to make drug calculations much harder. Over time, I found that if I visualised the calculations myself first, and wrote them out longhand, then checked them with a calculator, I usually reached the right conclusion, which showed that my own learning style influenced my ability to come to the right answer(Bath et al, 1993; Galligan, 2001). Hinchliff (2004) descrives Bloom’s (1972) learning domains, and this learning experience, throughout the three years, involved all three areas: cognitive, psychomotor, and affective. In relation to the cognitive domain, I learned knowledge to underpin practice, consolidated this knowledge over time. In relation to psychomotor skills, these were about the practical ability to carry out necessary procedures and actions, including running fluids through an IV line, identifying, choosing, priming and setting up the correct line for the correct infusion pump, and the skills around removal of the cannula and dressing of the cannula after insertion, along with changing an IV bag. The affective domain refers to the attitude formation, which can be seen above to be about a positive attitude but an internalisation of much of the knowledge and practice to the point that aspects of these procedures became almost innate. It became apparent that this clinical skill could not be viewed in isolation, and also incorporated a great deal of discussion with the family and the patient, and in the case of most children, informing them of the need to take care of the IV line, and educating them about infection control, thus engaging them in their own care and in their own health promotion (Long et al, 2008). Prevention of trauma to the IV cannula or site, and ensuring maintenance of patency of the cannula and line, are important in minimising the amount of times the cannula needs to be resited, which is desirable because of how distressing this procedure is for most babies and children (Thomas, 2007). I became aware of this after viewing resiting of cannulae in a number of patients, most often due to either traumatic accidental removal. 2. Professional Skill Development: Communication in Practice: The Nursing Handover. What Happened During the three years of training, communication was identified as a professional skill, and it soon became apparent that this skill formed the basis of the majority of nursing actions and roles. Because of the complexity of communication in nursing practice, during this reflection I chose to focus on one aspect, that of providing handover for a designated patient, or group of patients, under my care, to the nurse taking over care. Engaging in this activity was a significant aspect of my development. Initially, in the first clinical placements, I observed this taking place, but did not really understand all the components of the process. Over time, I was encouraged by mentors to provide the handover report myself, and I found this demanded communication and information processing skills perhaps unique to the process and to the situation. I discovered that I needed to know the terminology and abbreviations used, the format of the report, and to remember the patient information and pr ovide a comprehensive report that did not omit important elements of care. During the initial experiences of this, I did miss out elements of care, but was always supported by a mentor who could augment my limited report and ensure patient needs were communicated. However, by the end of my clinical experiences I was expected to provide reports myself, and I did so, but became increasingly aware of the limitations of this form of communication, and of how it had become ritualised in practice (Strange, 1996). Understanding the nature of this element of communication became an important element of my learning, perhaps because I had found it so difficulty initially Feelings: what were you thinking and feeling? During successive experiences of handover, I came to a growing realisation that the format and nature of the handover report was not only extremely ritualised (Strange, 1996), but also constituted a unique form of communication, with certain expected behaviours and standardised formats. However, I started to feel, quite early on, that information was not necessarily being fully communicated, and I found myself increasingly frustrated with the process, because instead of providing a comprehensive report, it was more a kind of focused tick list of tasks, which did not really relate to my concept of holistic approaches to nursing care. I found myself learning how to give a ‘proper’ handover but wishing I could give a ‘good’ handover. Evaluation: What was good and bad about the experience? The good aspects of this experience were the fact that I was able to identify what was happening, and able to realise that I was frustrated with the process of handover, and the way it had become habitual. This prompted me to explore the evidence base surrounding this important aspect of nursing communication, which then enhanced my understanding. However, to cite what was bad about the experience, I must focus on the limitations of the process, because it made me feel that the handovers were, quite often, inadequate, and very limited, reducing patients to a list of problems and actions. Having said this, it also became apparent that handovers conducted at the patient’s bedside were an entirely different entity, and that communicating at the bedside included the patient and their family in the handover, and made them much more holistic and comprehensive. But it may not be appropriate to do this in all situations. Analysis: What sense can you make of the situation? Developing professional skills is part of the complex acquisition of nursing competence, and this process can be viewed as an apprenticeship of sorts (Benner, 1984). Much of the professional competence that is assessed during nurse training is related to the standards set out by the Nursing and Midwifery Council (NMC, 2004), and are realised through a process of learning, negotiation and assessment which predominantly occurs through clinical practice. While a lot of this learning is directed and planned, development is through experiential processes, as in this case, in the development of the required verbal communication skills for providing ‘handover’ report. This emerged as a significant area of practice for me, particularly in relation to responsibility and autonomy after the transition from student nurse to staff nurse, because of the different expectations of the latter role. While in relation to performance, clinical skill and professional skill, the senior studen t nurse and the newly qualified staff nurse are similar, in relation to role and responsibility, and expectation, there is a sudden shift and competence takes on new meaning for the newly qualified nurse (Wade, 1999). Thus, I can see that my concerns about the nursing handover, and my ability to provide an appropriate, comprehensive report, were very clearly linked to this notion of responsibility, because a poor handover could impact on patient care (Sexton et al, 2004). The nursing handover report is a process which involved the communication of key information about patients on the ward, care plans, actions and imminent needs, and about the stage of their care journey (McKenna, 1997). It usually occurs as a communication between nurses at the point of shift change (McKenna, 1997), but it can also take place when a patient is transferred from one clinical area to another. According to Hopkinson (2003) the nursing handover is an important and significant activity in the hospital setting, relating to the proper management of care and the provision of continuity of care (Kerr, 2002). Although handovers have the same basic function, I have observed that they can vary from ward to ward, but that within each location, they seem to have a certain format or shape. While in some areas tape recorded handovers are used, in others, the staff provide a handover at each bedside. More commonly, handover occurs in a designated room (to ensure confidentiality), and may then in some circumstances be followed by a ward round to introduce the next shift to the patients and their family. It is important to include the family in this communication, because most sick children are accompanied by a parent or carer during their stay in hospital, for a large proportion of the time. The nurse may either hand over the care of one patient, a group of patients, or the entire ward, if they have been the nurse in charge of the ward for that shift. This requires that the nurse providing the report must have a thorough and comprehensive knowledge of the patients, their needs and diagnoses, trea tments, and any pending results or procedures. Not only is it a process of communicating this information, it is also the time when colleagues might ask questions about care, and therefore also serves to demonstrate what the nurse has achieved, or not achieved, during the preceding time period, and tests the nurse’s knowledge of the patients. Yet some evidence suggests that handovers are limited and undermined by forumulaic approaches to providing the information, by incomplete communication, use of cryptic terminology, jargon and abbreviation, and can require that nurses have ‘socialized knowledge’ in order to understand them (Payne et al, 2000). Thus, it can be difficult for the student, or even the newly qualified staff nurse, to fully understand this communication because they perhaps are not fully socialised into the clinical area. Terminology and units of language may acquire different significance in specific areas of practice (Payne et al, 2000). Another identified limitation is the tendency to prioritise biomedical and physical aspects of care, reducing the patient to their disease and its treatment (Payne et al, 2000). The handover forms the initial part of the process of care planning for the nursing staff taking over care, although this is supplemented by a thorough examination of the patient records, and discussion with the patient and family. Having observed and participated in such processes, it is understandable that this communicative act developed some significance for me in relation to professional development, particularly in relation to future practice as a qualified staff nurse. Competence takes on new meaning at this transition (Amos, 2001; Ashworth and Saxton, 1990), because it signifies the point when I have to become responsible and accountable for my own actions, with no one else to cover any inadequacies or mistakes (Gerrish, 2000). Because it is viewed as a fundamental component of good quality nursing care (Pothier et al, 2005), ‘getting it right’ is understandably important. Handover can be viewed as a communicative act from a number of perspectives. It provides a forum for discussion, debate and questioning, as well as expressing one’s views and feelings about a particular case or cases (Hopkinson, 2002), which to me suggests that it is more than simply the presenting of information, but is also a form of self-expression for the nurse. However, it’s main purpose is to provide the information that nurses will then use to formulate their plans for care and their prioritisation of their workload for that shift (Hopkinson, 2002). For example, in one handover a colleague did not inform staff that a chest X-ray had been carried out, which meant that the next shift ordered another chest-X ray with resultant delays and confusion. Providing a good quality handover may be more significant than ever in the current clinical paediatric nursing environment, where every aspect of healthcare appears to have become more complex, requiring more multiprofessional input and collaboration, and in which patients are subject to complex and multifactorial assessments (Pothier et al, 2005). There is some evidence to suggest, however, that important patient information can be lost during the shift handover (Pothier et al, 2005), which reinforces my own conclusions about this communication. This may not, however, be due to simple acts of omission, but also due to the culture of ward areas and the ways in which nurses behave and exercise power, albeit a small degree of power, over the information they possess (Hardey et al, 2000). Some research suggests that the handover process is where tensions an institutionally-derived conflicts and drivers for nurses can become evident (Parker et al, 1992). It would seem that it is more tha n a simple process of dialogic communication (Kerr, 2002), but also serves a range of other functions, including social and protective functions (Strange, 1996). To me, this knowledge and understanding of the deeper and wider aspects of communication, of what is being communicated, how and why, during this process, signifies the journey of learning and development as a student nurse. Initially, I was the novice, viewing this process as a mere interchange of key information. Gradually, however, I developed an intuitive knowledge of the handover and its communicative role, intuition based on experience and on the processing of a range of cues and sources of information (Benner, 1984), leading to a degree of awareness that the handover signified more than simply an exchange of facts. It demonstrates competence in communication, but in adherence to cultural roles and expectations, and the ability to mange the competing demands and tensions of the nursing role (Kerr, 2002). Thus it empha sises a shared valued system amongst the nurses within the given context (Lally, 1999), which in some ways can demonstrate competence and acceptance, of me by qualified colleagues, signifying I have achieved nurse status, but also which can mean an enforced compliance with local behaviours and expectations which may be at odds with my own philosophy and principles of professionalism. Therefore, I realised that the communication skills of the nursing handover are both verbal and personal, involving managing myself, managing information, and managing the work environment and my colleagues (Lathlean and Corner, 1991). Achieving competence in the effective verbal communication skills associated with the handover is problematic, because from all that I have learned through my education, and my exposure to the ideals of professional nursing, the handover should be a detailed, comprehensive communication delivered without jargon or abbreviations, and which is inclusive of the patient and their carers. However, the conventions of the handover in different areas may oppose this. This is an area of development identified as important for my personal development plan. Conclusions The first conclusion I draw from this reflection is that it is impossible to see any area of nursing competence, or any clinical skill, as a discrete entity or area of practice. Every skill and professional role is inextricably linked with others, with aspects of practice, with other skills, demonstrating the complexity of practice and of the learning and development processes which lead me towards expertise and confidence, as well as basic competence. As I have demonstrated above, managing an intravenous infusion involved a range of skills and actions, including numeracy calculations, risk management and prevention, health promotion, patient support and education, care planning, and communication. Thus, it becomes evident that what may be identified as a discrete clinical skill intersects with multiple areas of practice and competence. This perhaps reflects holistic models of nursing, because it demonstrates that the nurse cannot deconstruct practice to such an extent as to make it fully task oriented, due to these intersections and the interconnectivity of different tasks. It would appear, from my reflections, that the ideals of ‘holism’ which are expounded in relation to nursing ideologies and philosophies can be viewed on the ‘micro’ level in practice, as well as the ‘macro’ level of the nursing philosophy. Every part of clinical practice is an element of a complex, yet connected, ’whole’, and therefore, competence in every part of practice is important in order to provide optimal standards of care in every respect. This is an important realisation for me, and one which I believe to be appropriate for this stage of my development. It might be that coming to this realisation earlier on in my professional development journey would have been too overwhelming. Coming to this realisation now, when I can signpost my own learning, development and competence, is more motivating than challenging, because it underl ines my commitment to providing the best possible care that I can, which in turn must be based on ongoing professional development, diligence and a focus on the patient’s needs. The second conclusion I draw from my reflective processes is that while a reflective cycle can guide reflection, it cannot provide the answers to the questions that are raised. The value of reflection lies in the ability to take those questions, answer them honestly, and to seek out the knowledge and information required to explore those answers in relation to practice as well as in relation to the self. As with my previous point, the process of professional development has led me to understand my role as one aspect of a greater whole, a complex network of professionals and roles, where roles and activities may overlap, but where the competence of each individual contributes to the whole, and where, if one component is missing, or lacking in some way, the whole is affected. If my communication skills are insufficient, this affects the work of others, their ability to meet patients’s needs, which impacts, sometimes significantly, on patient wellbeing and the patient experience. For children, who are perhaps the most vulnerable patient group, the impact is likely to be greatest. Therefore, reflection is no mere academic exercise, it is the means by which I can remind myself of my place within this network, and value my contributions whilst also appreciating the responsibility of my future position. Again, this is a motivation to provide excellence in practice, to ensure the continued quality of the whole. While the development of nursing expertise is viewed as a foundation to professionalism (Hodkinson and Issit, 2004), I would argue that expertise is still poorly defined because in nursing it is very complex, and the intersections of various domains of practice are blurred, such that, for example, clinical skills are inseparable from other skills. Personal effectiveness in the nursing role may be more important in terms of professional development (Hodkinson and Isset, 2004). There are implications of this, however, for my role as a newly qualified staff nurse, because the change in expectations (on my own part and on others’), may lead to challenging transitions and some degree of reality shock (Evans, 2001). My reflections here have identified the fact that the socio-occupational integration into my qualified role is probably the most problematic (Evans, 2001). However, it is apparent that having engaged in a good degree of reflective practice throughout my training, I have developed the skills to be able to analyse and reflect upon experiences and situations, and to take this reflection further, by applying theory and evidence to my own practice. This requires not only a great degree of professionalism, but a commitment to ongoing professional development, preparing myself for the transition (Yonge, 2002), and continuing to view my working life as a continual process of learning and development. References Agnew, T (2005) Words of wisdom. Nursing Standard 20(6),pp24-26 Amos, D. (2001) An evaluation of staff nurse role transition. Nursing Standard 16 (3) 36-41 Andrews, M., Gidman, J. and Humphreys, A. (1998) Reflection: does it enhance professional nursing practice?. British Journal of Nursing 7(7) 413-7. Ashworth, P. and Saxton, J. (1990).On competence. Journal of Further and Higher Education, 14, 3-25. Bath, J.B., Blais, K. (1993). Learning style as a predictor of drug dosage calculation ability. Nursing Educator 18(1), 33-36. Beaney, A.M., Black, A., Dobson, C.R. et al (2005) Development and application of a ris