Silic Case Free Essays

Accy 510 Silic Case Homework Assignment Name: Yue (Josie) Deng Date: June 11, 2012 #1 On 01/01/2003, Silic should record the one-off, fair-value revaluation as result of its adoption of SIIC tax regime. Because the building was appraised at â‚ ¬12,500 and originally bought at â‚ ¬10,000, the firm needs to make a journal entry to account for this increase in value 01/01/2003 Buildings Landâ‚ ¬2,500 Revaluation Surplusâ‚ ¬2,500 * Land Building = â‚ ¬12,500 – â‚ ¬10,000 = â‚ ¬2,500 * As we learned in class from reading Silic’s financial statements, 82. % of the unrealized gains from revaluation will flow to the Revaluation Surplus account and 17. We will write a custom essay sample on Silic Case or any similar topic only for you Order Now 1% will flow to the Other Creditors account. * â‚ ¬2,500 * 82. 9% = â‚ ¬2,072 * â‚ ¬2,500 * 17. 1% = â‚ ¬428 * However, in this particular case, we combine the two accounts for simplicity purposes. On 12/31/2003, Silic need to record a depreciation expense on the building. 12/31/2003 Charge to Depreciationâ‚ ¬500 Depreciation Provisions â‚ ¬500 Revaluation Surplus â‚ ¬100 Consolidated Reservesâ‚ ¬100 * As given in the question, the depreciation expense is â‚ ¬500. Silic depreciates its office and buildings on a straight-line basis. We can deduce the useful life of this particular building is 25 years (â‚ ¬12,500/â‚ ¬500 = 25 years). * The company also needs to amortize the revaluation surplus it originally recorded in response to the fair value revaluation based on the useful life of the building. â‚ ¬2,500/25 years = â‚ ¬100. The amortized amount moved to consolidated reserves (retained earnings). On 01/01/2004, Silic sold the building at â‚ ¬12,000 in cash. 01/01/2004 Cash â‚ ¬12,000 Depreciation Provisions â‚ ¬2,900 Building Land â‚ ¬12,500 Gains on Disposal â‚ ¬2,400 Revaluation Surplusâ‚ ¬2,400 Consolidated Reserves â‚ ¬2,400 * The firm received â‚ ¬12,000 in cash by disposing the asset. The net value of the building was â‚ ¬9,600 (â‚ ¬12,500 – â‚ ¬2,900 = â‚ ¬9,600). Thus, the firm sold the building at a gain of â‚ ¬2,400. * In addition, the firm needs to clear the revaluation surplus of this building to zero, and move the amount to consolidated reserves. #2 a) On 12/31/2012, Silic demolishes a fully-depreciated building. It needs to make the journal entry: 12/31/2012 Charge to Depreciation Depreciation and Provision Depreciation Provision â‚ ¬64,000 Buildings Landâ‚ ¬64,000 * The firm needs to first record the depreciation expense for the last year of the asset’s useful life. The amount cannot be determined by the given information provided in the question. * We also need to clear this particular building from the balance sheet by debiting Depreciation Provision (contra-asset account) and crediting Building Land. b) No, this would not produce a faithful representation of Silic’s activities for the building. We still need to amortize the revaluation surplus for the last year. It would not be representational faithful if the remaining value of fair-value mark-up still sits in the Revaluation Surplus account, because the gain is already realized through the depreciation of the asset. We need to amortize the remaining surplus to consolidated reserves to show the event. Although this journal entry may not necessarily affect the value of total liabilities and equities, we still need to make sure to record this entry to provide investors with most representational faithful information. #3 01/01/2005 Buildings Landâ‚ ¬93,863 Unrealized Gains on Land and Buildingsâ‚ ¬93,863 The number is calculated by subtracting the historical cost of land and buildings on exhibit 4 from the fair value of these assets on exhibit 4b. * â‚ ¬1,681,493 – (â‚ ¬1,139,063 + â‚ ¬448,567) = â‚ ¬93,863 #4 (a) From my point of view, cost accounting method provides more relevant information to investors. According to FAC No. 8 Objectives of Financial Reporting, â⠂¬Å"relevant financial information is capable of making a difference in the decision made by users†. The two most important characteristics are the information’s predictive value and confirmatory value. As indicated in the case, Silic primarily competes in the French commercial-property market, which 72% (2004 data) of its earnings was derived from rental properties. As a result, its ordinary course of business centers around its leasing activities, and the fair market value of the properties is not a significant indicator of the company’s performance. Thus, the fluctuation in the value of properties should not materially affect investors’ decision making. Since the 1980s, the commercial property market of Paris and its surrounding region had experienced substantial upward and downward movements in the values of properties. If we incorporate the change in the fair market value into the computation of net income, Silic’s bottom line would fluctuate significantly each year. However, the truth is â€Å"the French real estate and property management industry had been growing steadily at an average rate of 2. 8% per year. † The industry and the company have been on a steady growth trend. Investors would not be able capture the real picture of the operating performance of the company if it switched to fair market accounting of properties. Therefore, I support the company’s decision of measuring investment property using the cost model. This election provides more relevant information to investors with regards to the company’s operating performance. (b) I think historical cost accounting would present Silic in the most favorable light over time. As I discussed in part (a), the adoption of IAS no. 40 would require Silic to mark its investment properties to fair value during each reporting period, and report the gains and losses on its income statement. As indicated in the case, French real estate market had experienced substantial upward and downward movements in the value of properties. Thus, a probable outcome of fair value accounting would be a significant fluctuation in the firm’s bottom line during each reporting period. Fluctuations in net income signals great risk of the financial performance of an entity. A normal risk averse investors would not invest in an company that poses significant risk. Therefore, I believe historical cost accounting would present Silic in the most favorable light over time. How to cite Silic Case, Essay examples

Disposal and Prevention Mechanism †Free Samples to Students

Question: Discuss about the Disposal and Prevention Mechanism. Answer: Introduction: Hand hygiene is a personal hygiene practice which is aimed at reducing the infectious agents transmission risks through contact. These infectious agents can contaminate hands through contact with patients surroundings, other healthcare workers, the environment and the patient. In practice, hand hygiene should be practiced after every episode of contact with the patient and any other activity that can result into contamination of the hands including removal of gloves[1]. Therefore, regular hand hygiene should be conducted before a procedure, before touching a patient, after touching a patient and their surroundings and after risk of exposure of a body substance/ a procedure. In addition to that, hand hygiene should be practiced before starting or leaving work, handling or eating any foods or drinks and using computer keyboards in clinical areas. It should also be done after visiting the toilet, removing gloves, touching the mouth or nose, using computer keyboard especially in a clinic al area, hands becoming soiled (visible), being in patient care during infection outbreaks and handling waste/laundry/equipment. It is also important familiarize oneself with hand hygiene procedures provided in the particular organization and use the hand care products that they provide for different situations and as directed[2]. Hand hygiene can be done using hand rubs which are alcohol-based since they are more effective against a greater part of ordinary infectious agents as compared to water with antiseptic soap. Attending education sessions on hand hygiene can also help in refreshing skill and knowledge on hand hygiene. One page 22 of the guidelines is a table describing the transmission-based precautions. Chose one of the precautions then go to the section of the guide relating to that precaution. Summarize in your own how you would apply those precautions in a healthcare environment. Transmission based precautions are put in place with standard precautions. They reduce further transmissions of particular pathogens arising from specific transmission route opportunities. Environmental cleaning which involves physical cleaning of the surfaces known or suspected to contain infectious agents is done by use of detergents to avoid their transmission. Then a TGA (registered hospital grade disinfectant) is used e.g. 2-in-1 clean or 2-step clean to disinfect the surfaces where applicable[3]. Surfaces are classified into; those with frequent contact (high risk surfaces) and those with minimal hand contact (low risk surfaces). The frequently touched surfaces should be cleaned more frequently than those which are not frequently touched. When MROs are known or suspected to be existing, the surfaces are intensively cleaned and a disinfectant is used on the surfaces. After cleaning with water, its important to also allow the surfaces to dry. A detergent solution can be used for general surface cleaning (walls, blinds and floors) and administrative offices since they are not part of patient care areas. Window curtains should be frequently cleaned and changed. On the other hand frequently touched surfaces and those close to patients e.g. light switches, over bed tables, doorknobs, bedrails and walls around patient room toilets should be frequently cleaned with detergents respective to the nature of the surface[4]. Describe how you would respond to this risk. Specifically, state what potential risk this case example could cause and how you would respond? (Hint: use the guidelines for use of PPE and cleaning) First, i will lock out the area around the spillage so that people might not step on it and drag it to a wider area or get cut by the sharps and get infected. Then i will get the spill kit which contains a scoop, single use gloves, surgical mask, absorbent agent, detergent, clinical waste bags, ties, eye protection and scraper[5]. I will wear the gloves and other PPE and scoop the spills putting them into a new bag. I will clean the area with detergent and disinfectant chemical e.g. sodium hypochlorite based on the risk of infectious agents transmission. Then discard the cleaning materials in waste a container. In addition, I will wait for the area to dry before letting people use it. Other workers can be at risk of slipping on the floor and getting cut by the sharps in the spill and getting infected. They can also increase the contaminated areas if they accidentally come into contact with the spills and walk/ contact different/ new surfaces patients and other medical stuff. The stuff can be informed by word of mouth and by sealing the area and labeling it contaminated they will be able to know and keep off[6]. Describe briefly the key points in cleaning the healthcare work environment. In your answer please describe: It is worn when there is a risk of transmission of infectious agents to reduce the risk. Different PPE are used for different risks. They include gowns, gloves, mask and protective face shield. Normal detergent is used for everyday cleaning of surfaces, walls and curtains which do not have/are not considered being at a high risk of infection. However, the choice of the detergent also depends on the surface to be cleaned. Sterilization prevents disease transmission by killing microorganisms on the surfaces of device or instruments[7]. Heat resistant items are reprocessed by steam sterilization because of its safety margin, validity, lethality and reliability while those that are moisture and heat sensitive use sterilization technology of low temperature e.g. hydrogen peroxide plasma, aldehyde, ethylene oxide and peracetic acid. Reprocessing data is recorded for reference. However, to accommodate emerging technologies and changes in equipment design, reprocessing standards should evolve. Storage should be done in a way that maintains equipments reprocessing level (i.e. high disinfected level, sterile)[8]. Therefore, sterile, dry packaged equipments and instruments should be kept in a dry, clean environment and protected from objects that may damage the packaging e.g. sharp objects. Instrument surfaces and equipment should be examined regularly for breaks which might impair cleaning or sterilization. Those that are not in the right working conditions are repaired or discarded. PPE is required when there is a risk of transmission of infectious agents. They should be changed depending on the Particular PPE e.g. gloves need to be changed after a single activity since they can be torn and increase the risk of infection. They should also be handled according to the recommended guidelines to avoid infecting the person using them when they remove them. This is vital so as to ensure waste is transported, stored and ultimately disposed off in a manner that complies with regulations of clinical waste disposal. For instance the following color codes are used: back (mixed municipal waste), yellow and black (offensive), blue (medical), Orange (clinical/infectious), yellow (highly infectious), red (anatomical) and purple (cytotoxic)[9]. Healthcare waste should be stored inside the healthcare facility or research center. Waste in containers or bags should be stored in a separate room, building or area appropriate to the frequency and quantities of wastes produced and their collection[10]. The storage should be protected from the sun, inaccessible to unauthorized persons, availability of cleaning water, accessible to waste collection vehicles, inaccessible to animals, birds and insects, should have a hard standing floor that has a good drainage, impermeable, easy to disinfect and clean, not near to food store or preparation areas, should have cleaning equipment, waste bags and protective clothing, good lighting and passive ventilation. Clinical waste is segregated correctly, stored and transported to the appropriate facilities for its safe disposal to avoid risk to the environment and humans. What is the purpose of a clean zone and what should be maintained within this area? This are specifically designated places/areas for non-contaminated items. These items include those that are sterile and disinfected. They include: material and equipment storage areas, administration and medical record areas, medical preparation areas-dressing/materials/equipment/medicines etc. What is the purpose of a contaminated zone in the healthcare environment and what should be confined to this space? Contaminated areas include areas that have become contaminated during medical procedures and those for processing dirty equipments[11]. They may be marked by signs like, no gloved hands past this point so as personnel can remove contaminated gloves before leaving. These zones include cleaners room, dirty linen sorting areas, dirty utility rooms, and disposal rooms. Bibliography Balaras, C.A., Dascalaki, E. and Gaglia, A., 2007. HVAC and indoor thermal conditions in hospital operating rooms. Energy and Buildings, 39(4), pp.454-470. Erasmus, V., Daha, T.J., Brug, H., Richardus, J.H., Behrendt, M.D., Vos, M.C. and van Beeck, E.F., 2010. Systematic review of studies on compliance with hand hygiene guidelines in hospital care. Infection Control Hospital Epidemiology, 31(03), pp.283-294. Dorsch, J.A., 2012. Understanding anesthesia equipment. Lippincott Williams Wilkins. Falagas, M.E., Thomaidis, P.C., Kotsantis, I.K., Sgouros, K., Samonis, G. and Karageorgopoulos, D.E., 2011. Airborne hydrogen peroxide for disinfection of the hospital environment and infection control: a systematic review. Journal of Hospital Infection, 78(3), pp.171-177. Ferreira, V. and Teixeira, M.R., 2010. Healthcare waste management practices and risk perceptions: findings from hospitals in the Algarve region, Portugal. Waste management, 30(12), pp.2657-2663. Harding, A.D., Almquist, L.J. and Hashemi, S., 2011. The use and need for standard precautions and transmission-based precautions in the emergency department. Journal of Emergency Nursing, 37(4), p.367. Harte, J.A., 2010. Standard and transmission-based precautions: an update for dentistry. The Journal of the American Dental Association, 141(5), pp.572-581. Ho, C.C. and Liao, C.J., 2011. The use of failure mode and effects analysis to construct an effective disposal and prevention mechanism for infectious hospital waste. Waste Management, 31(12), pp.2631-2637. Hossain, M.S., Santhanam, A., Norulaini, N.N. and Omar, A.M., 2011. Clinical solid waste management practices and its impact on human health and environmentA review. Waste management, 31(4), pp.754-766. Lovegrove, J., 2012. Hand hygiene and infection control. Nursing OSCEs: A Complete Guide to Exam Success, p.53. Rana, T., Bera, A.K., Das, S., Bhattacharya, D., Bandyopadhyay, S., Pan, D. and Das, S.K., 2010. Effect of chronic intake of arsenic-contaminated water on blood oxidative stress indices in cattle in an arsenic-affected zone. Ecotoxicology and environmental safety, 73(6), pp.1327-1332. Tsakona, M., Anagnostopoulou, E. and Gidarakos, E., 2007. Hospital waste management and toxicity evaluation: a case study. Waste management, 27(7), pp.912-920.

Ethical Leader Characteristics

In spite of the widespread study that focuses on leadership, the issue of ethical leadership continues to be challenged with inconsistencies, paradoxes, and contradictions. Desire to have ethical leaders has led to numerous changes in leadership styles. One of the recent leadership styles is transformative leadership.Advertising We will write a custom essay sample on Ethical Leader Characteristics specifically for you for only $16.05 $11/page Learn More Caldwell et al., posit, â€Å"One benefit of becoming a transformative leader is that greater trust will be developed between the leader and their followers† (2012, p. 176). Indeed, â€Å"†¦leadership is more about the followers than it is about the leader† (Bennis Caldwell et al. 2012, p. 176). Without followers, there can be no leader. An individual becomes a leader if he or she has a group of people that he mobilizes to pursue a mutual objective. Bennis and Nanus allege, â€Å"To me rit the trust of organizational stakeholders, the leaders of tomorrow’s organization must raise their standards, demonstrate their character and meet the expectations of a cynical but increasingly complex world† (2007, p. 123). Bennis and Nanus posit that for a leader to succeed one ought to entrust cohorts with activities, transform the cohorts into leaders, and transform the leaders into instruments of change. The sentiment proves that for a leader to succeed, he or she has to depend on his followers. A leader can hardly succeed in achieving organizational goals without drawing the followers close. The role of a leader is to oversee organizational operations and give advice on areas that require changes. Consequently, a leader has to rely on followers for all organizational activities. Caldwell et al. (2012) formulated a â€Å"transformative leader† model that leads to ethical leadership by emphasizing on the importance of ethical practices like charisma, humil ity, values, principles, and servant leadership as some of the tenets of a transformative leader. According to Caldwell et al. (2012), a transformative leader is a servant leader. The leader ought to devote his or her attention to the interests of his or her subjects. Caring about others is one of the organizational ethics. Charisma refers to the ability of a leader to inspire others. By emphasizing on charisma in their â€Å"transformative leader† model, Caldwell et al. implies that a leader ought to establish a cordial relationship with followers. Charismatic leaders back an exceedingly moral purpose. Hence, a leader that meets the model would surely be ethical.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Mayer et al. allege, â€Å"A good ethical leader should first of all be truthful to themselves before they can effectively lead others† (2012, p. 152). Without moral id entity, it would be difficult for a leader to become an ethical example. Moral identity is associated with good behavior like charitable giving. A leader with moral identity treats all the followers with equality and is trustworthy. Conversely, a leader that does not have moral identity exhibits unethical features like dishonesty and greed. Hence, such a leader does not portray ethical behavior and cannot be an ethical example to cohorts. Employees learn through observing their leaders. Hence, majority of the employees borrow their behaviors from their leaders (Mayer et al. 2012). A leader without moral identity would lead to employees becoming corrupt. Such a leader lacks self-regulatory mechanisms, which promote ethical behaviors. Consequently, he portrays unethical behaviors, which he or she transfers to cohorts. For leaders to promote ethical behavior in organizations, they need to appreciate all the followers that behave in an ethical manner and reprimand, or even punish those that behave unethically. Punishing followers that behave unethically would go a long way towards promoting ethical behavior in an organization. Rewarding employees that behave ethically would not have a significant impact in promoting ethical behavior (Fielder 1986). For instance, some followers could be using their unethical behavior to enrich themselves at the expense of the organization. In such an instance, rewarding followers that behave ethically would not deter the unethical followers from pursuing their immoral activities. Nevertheless, punishing such employees by dismissing them, imposing enormous financial penalty, or withholding their salaries would compel them to change their behavior. Majority of the employees struggles to get jobs (Fielder 1986). After getting the job, they settle down and forget the challenges they faced when looking for a job. Eventually, they cease to appreciate their employment and engage in activities that are detrimental to an organization. The b est way to prevent such cases happening in an organization is to impose severe punishment on employees or cohorts that behave unethically. This would discourage the employees from engaging in unethical behavior.Advertising We will write a custom essay sample on Ethical Leader Characteristics specifically for you for only $16.05 $11/page Learn More While this may sound plausible theoretically, it does not manifest itself in most cases. Even though some followers refrain from unethical behavior due to fear of losing jobs, those that benefit from the behavior hardly abandons it despite the threat of facing severe punishment. In most cases, such threats only intensify their behavior as they try to reap enough before facing the punishment or losing their jobs. In other cases, such followers change their ways of propagating unethical behavior to avoid being noticed by their leaders. Hence, the organization continues incurring mysterious loses that it cannot b lame on a particular follower. There is a strong relationship between transformative leadership and trait theories of leadership. Trait theories focus on personal characteristics like personality, decisiveness, cooperativeness, and persistence (Derue et al. 2011). A leader with these features is likely to be successful. On the other hand, a transformative leader uses his or her traits to influence others. For instance, the leader applies his or her decisiveness to win trust from cohorts. A decisive leader makes followers believe in goals they are pursuing, thus, dedicating their energy to the goals. Similarly, individual’s personality determines if one gains support from their followers. Furthermore, transformative leadership is associated with the contingency theory of leadership effectiveness. The theory suggests, â€Å"Leadership effectiveness depends on the interaction of two factors: the leader’s task or relations motivation and aspects of the situation† (F ielder 1986, p. 34). Relations motivation is determined using coworkers that a leader prefers least. If the coworkers score high, it implies that the leader has managed to transform the workers into embracing organizational goals. On the other hand, if they score low, it means that the leader has not transformed the workers. In other words, employee commitment depends on the level of transformation a leader instills in them. The concept of moral identity discussed in â€Å"transformative leader† model devised by Mayer et al. (2012) aligns with trait theories of leadership. Trait theories of leadership focus on personal aspects like personality, judgment, sociability, decisiveness, and socioeconomic background. These aspects influence how a leader behaves. For instance, one’s judgment and personality are what determine if a leader becomes compassionate, caring, and honest. On the other hand, moral identity is what makes leaders exhibit certain traits. Hence, moral ident ity leads to either ethical or unethical traits.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Reference List Bennis, W Nanus, B 2007, Leaders: Strategies for taking charge (2nd ed.), Harper-Collins, New York. Caldwell, C, Dixon, R, Floyd, L, Chaudoin, J, Post, J Cheokas, G 2012, ‘Transformative Leadership: Achieving Unparalleled Excellence’, Journal of Business Ethics, vol. 109 no. 2, pp. 175–187. Derue, D, Nahrgang, J, Wellman, N Humphrey, S 2011, ‘Trait and behavioral theories of leadership: integration and meta-analytic test of their relative validity’, Personnel Psychology, vol.64 no. 1, pp. 7-52. Fielder, F 1986, ‘The contribution of cognitive resources to leadership performance’,  Journal of Applied Social Psychology, vol. 16 no. 1, pp. 532–545. Mayer, D, Aquino, K, Greenbaum, R Kuenzi, M 2012, ‘Who Displays Ethical Leadership, and Why does it Matter? An Examination of Antecedents and Consequences of Ethical Leadership’, Academy of Management Journal, vol. 55 no. 1, pp. 151–171. This essay on Ethical Leader Characteristics was written and submitted by user Cailyn Cruz to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Record Components Documentation Requirements Medical Records Essay Example

Record Components Documentation Requirements Medical Records Essay Example Record Components Documentation Requirements Medical Records Paper Record Components Documentation Requirements Medical Records Paper Essay Topic: Medical When a new patient comes to a doctor’s office bearing medical records, there are a number of things that the office wants to make sure that the patient has with them. This holds doubly true when dealing with an OB/GYN patient who is experiencing a second pregnancy and who had problems with the first pregnancy. When the patient comes in, the doctor and medical records manager wants to assure that the patient has at a minimum, the doctor’s dictation, the tests that the doctor ordered regarding the health of the mother and the baby, the hospital records regarding the first pregnancy, basic medical information, and the post natal information regarding her first pregnancy. The doctor’s dictation is important because it shows the visit to visit issues that occurred and how each was resolved. The dictation allows the new doctor to see the â€Å"train of thought† of the previous doctor in order to see the issues that came to light and what was done to resolve them. This gives the new doctor valuable insight into how this particular patient’s body operates, and can be valuable in keeping problems from occurring in the future. The tests that the doctor ordered are also important. This allows the doctor to get a sense of the health of the patient and to establish a baseline by which to conduct further assessments. It also gives the doctor a sense of the idiosyncrasies of the patient and to show what numbers and results are considered normal for the particular patient. It also gives the doctor an idea of what issues were discovered and what tests were necessary to diagnose and treat the problems regarding the first pregnancy should there be problems with the second. The hospital records are paramount in determining the doctor has all the information that he needs to have an accurate picture of the patient and her health. By having these records, there is a sense of the urgency that the first pregnancy had as well as any and all problems that were occurring as the patient was giving birth. Without these records, when the patient came time to deliver, there might be problems to which a solution had already been found and a potential litigious situation can be avoided. Basic medical information is probably the most important information that a doctor needs. This establishes the baseline health of the patient in order to give the doctor a sense of the history of the patient and if there are any unnecessary gaps in the wellness of the patient. For example, does the patient have her shots, is she current on Pap smears, mammograms and other tests that are important to the baseline health of the patient. Finally, post-natal information is needed in order to determine what, if any issues the first child had post-natally. By having this information, the doctor is aware of any and all issues that may arise in the post-natal health of the child and can be prepared to treat it should it become necessary. Additionally, there would be test results that would show any genetic predisposition to disease, and the doctor would have this information in order to help the patient make an informed decision regarding her reproductive health should it become necessary. Making sure that the patient has all the records needed should not be the sole responsibility of the patient. The doctor’s office does have an obligation and a responsibility to assure that all applicable records are obtained, should the patient have neglected some seemingly trivial piece of information that ends up being a vitally important piece of the puzzle. JCAHO, (2009). Standards frequently asked questions. Retrieved June 15, 2009, from JCAHO Web site: jointcommission. org/Standards/FAQs/ Montauk, S. L. (1998). American family physician. Retrieved June 15, 2009, from AAFP Web site: aafp. org/afp/981101ap/montauk. html

Building Germany's Holocaust Memorial Term Paper

Building Germany's Holocaust Memorial - Term Paper Example The problem with a memorial that deals exclusively with the remembrance of the Jews is that it marginalizes the other victimized groups, no matter what the intentions were. People often erroneously think of the Holocaust as only having effected the Jewish population. This memorial could help to propagate that falsity. Another issue about the memorial has stemmed from designer Eisenman himself. He wished the subterranean museum to be a part of the memorial. However, the two seem disjointed; almost antithetical to one another. The memorial itself is stoic in its design. It doesn’t even have a plague stating what is supposed to be memorialized by the structure. The museum beneath however, is a testament to another time and place. The stone work is almost a cemetery and the museum is filled with a kind of life through the various letters and pictures on display. The memorial in Berlin is, of course, not the only memorial to the Holocaust that exists in the world. In Washington, D.C. there is a Holocaust memorial and museum. Some have complained about this. Norman Finkelstein, for example, has complained that since the Holocaust did not occur in the United States, American tax money should not go to construct a memorial. World War II brought in people from around the globe to fight what they believed was a political battle. Only after discovering the atrocities committed by the Nazis did people come to rethink the war as an occasion of good versus evil. Although the camps were not on American soil, family members of Americans, particularly American Jews, were slaughtered in Germany and Nazi territories. Additionally, American soldiers died in the attempt to emancipate the camps and end the terrors. The memorial stands as much for the Americans as it does for the

Management theory and practice Essay Example | Topics and Well Written Essays - 2500 words

Management theory and practice - Essay Example The process of planning, organizing, leading and controlling the work of organization members and of using all available organizational resources to reach stated organizational goals is called management. In fact, management is an attempt to create a desirable future, keeping the past and present in mind. It is not only practiced in a specific time frame but is also the reflection of a particular historical era. Therefore management specializes in dealing with matters of time. Management plays another significant part of making and sustaining relationships. Management specializes in the art of juggling multiple simultaneous relationships. Management is a process to emphasize that all managers, regardless of their specific aptitudes and skills, engage in certain interrelated activities to achieve their goals. It is the journey towards the fulfillment of these goals that requires planning and organizing as pre-requisites. Planning implies that managers think through their goals and actions in advance and that their actions are based on some method, plan or logic, rather than a hunch. However to execute these goal-reaching plans effectively, a proper organizing is required. Organizing is the process of arranging and allocating work, authority and resources among an organization’s members so that they can achieve the organization’s goals. Therefore organizational design becomes very significant. The dynamic engagement approach recognizes that an organization’s environment is not some set of fixed, impersonal forces. Rather, it is a complex and dynamic web of people interacting with each other. Consequently, every organization’s management operates according to certain systems to take care of all in-built and ever-emerging intricacies. There are numerous schools of thought that inspire various management processes. Bureaucracy is one. Bureaucracy has been a highly successful form of organization in the preceding century. Though it

Research Utilization Paper Example | Topics and Well Written Essays - 2000 words

Utilization - Research Paper Example This happens in different forms and kinds, including in the breast. Cancer that affects the breast is called breast cancer. This is one of the most prevalent forms of cancer. Although breast cancer is said to have been first reported in Egypt around 122 B.C, there are no accurate statistics that can clearly prove its earliest reported cases. However, according to the journal, Phenomenal Woman, Hippocrates was the first to give a logical and medical explanation of breast cancer in 460 B.C (2008). This development was further expanded by the works of Galen at around 200 A.D. Since then, more studies and medical research have been done to discover explicit knowledge about the disease. Breast cancer is caused by a number of factors commonly called breast cancer risk factors. Breast Cancer Breast cancer is one of the types of cancers. It manifests itself in the breast. It originates from the milk ducts or lobules of the breast. Although it typically occurs in women, breast cancer can also attack men as well. Breast cancer occurs in the form of a lump on the breast or the side of an armpit. This lump contains thick tissue which is not uniform with the rest of the breast tissue. It can be noticed by simply touching the breast gently to feel the thickness of its inner tissue. Another way of detecting breast cancer is through the observation of any abnormal growth or development in the breast. Such abnormalities are physically observable features of a breast. For instance, some breast cancer cells cause the nipple of one breast to be inverted in such a way that it seems to grow towards the inside of the breast rather than the normal way of growing towards the outside. There could also be skin dimpling or change in skin color at the part of the breast where cancer has attacked the breast tissue. One of the breast cancer risk factors is the transfer of genes responsible for certain types of cancers from parent to child. Breast cancer can be passed from a child bearer to t he baby. This means that the breast cancer cells can be passed from one generation to another through the genes. In such cases, if a mother or father has breast cancer cells, then they can be passed to their offspring or to subsequent generations of their offspring. Another major cause of breast cancer is contributed to lifestyle. This means that the way people conduct their day to day activities has an influence on their chances of getting or preventing breast cancer. Smoking of tobacco has been identified as one of the major lifestyle causes of breast cancer. Lack of breast feeding after child birth also increases a woman’s chances of suffering from breast cancer. In addition to that, abortion also increases the chances of a woman suffering from breast cancer. A poorly conducted abortion procedure can easily result in breast cancer. Breast cancer is typically classified on a number of bases. For instance, when classified according to origin, we have ductal cancer and lobula r cancer. Ductal originates from milk ducts while lobular cancer originates from lobules. When classified according to the stage of the development and spread of the cancer cells, the TNM system is used. The level T is when the cancer cells have only attacked the armpit. The level N is when the cancer cells have spread from the armpits to the whole breast while the level M is when the cancer