Undocumented nurse medical errors Essay Example | Topics and Well Written Essays - 3500 words

Undocumented nurse medical errors - Essay Example The researcher starts with description of his first day at his first job. His nurse trainer was evidently flustered with her numerous tasks in the hospital. The researcher followed her to a patient’s room, where she administered medication. The patient was recovering from a car accident, where he suffered from some chest and abdominal trauma, as well as a badly-broken leg. The researcher was confused, because the name on the door was not the same in the med chart. He returned to the nursing station, where she documented the medication. After opening the patient’s chart, she was distressed to find out that she gave the wrong medicine. She checked the patient’s chart for allergies and was comforted that the latter had no allergies with the incorrect medication. However, the patient complained of dizziness and nausea later on, and the nurse did not provide the pain meds as scheduled. The patient also showed signs of discomfort for several hours. The nurse closely wa tched the patient all evening and up to the next shift, since she volunteered to cover it because a nurse called in sick. The next evening, this same patient was assigned to me. The researcher checked his chart and was surprised that the medication error was not documented, and that the normal dose of pain medication was documented. During his dinner break, the patient had difficulty in breathing and went into arrest. The patient died and autopsy showed that he died from an embolus to the lung. This was a probable unavoidable complication of the injuries. But since the patient experienced pain the evening before, his family members believed that the nursing staff neglected to observe him for complications. They said that they consider suing the facility and I know that I will be named in the suit. Case Study Analysis: 8-Step Model for Ethical Decision Making The case with this patient involves an ethical dilemma of reporting the medication error of my colleague. I will examine this case using the 8-Step Model of Ethical Decision Making (Bennett-Woods, 2001). I will determine the facts of the case and all information needed to properly analyze and resolve this issue. I will state the practical problem, identify the most important ethical questions and the theoretical bases for my analysis, discuss arguments and counterarguments, including their specific ethical concepts and supporting facts, name options, and choose and explain my final decisions. Step One: Gather Relevant Information Clinical indications. Patient was recovering from a car accident, where he suffered from chest and abdominal trauma and a badly-broken leg. The most common effects of car accidents are head, chest, pelvis, and abdominal trauma (Schmucker et al., 2010). The patient complained of dizziness and nausea, which can be the result of his injuries or the incorrectly given medicine. One of the primary tasks of nurses is drug administration and it occupies around 40% of their work time (Armi tage & Knapman, 2003, cited in Tang et al., 2007, p.448). Administering drugs have become more complex, especially when there were only 656 medications in 1961, but now there are more than 8000 medicine being prescribed, with more than 17000 trade and generic names in North America (Tang et al., 2007, p.448). Giving medication is â€Å"one of the most error-prone steps of the medication-use process, with 34% of all errors originating in this phase† (Bates et al. 1995, cited in Helmons, Wargel, & Daniels, 2009, p.1202). Some studies discovered that medication errors normally take place during the prescription and administration stages and can compose 65% to 87% of the total number of medication errors (Bates et al. 1993, 1995; Benjamin 2003, cited in Tang et al., 2007, p.448). Less than 2% of incorrect medication actions are not intercepted by the patients’ bedside (Helmons, Wargel, & Daniels, 2009, p.1202). The patient also showed signs of discomfort for several hours.

Encounter point Movie Review Example | Topics and Well Written Essays - 1250 words

Encounter point - Movie Review Example ed activities that occur behind the scenes, from regular citizens, to improve social and political relationships between Palestinian and Israeli peoples. There is no real effort to show that one side or the other is more dedicated toward peace or that one particular political side is more aggressive in continuing violence. The film, instead, attempts to simply show the frustrations and social anxieties that come from ongoing war and how they impact thoughts, emotions and the family structure; not to mention community relationships. There is one scene in the movie where there are members of both the Palestinian group and the Israeli culture that are working together in what is referred to as the Bereaved Families’ Forum which attempts to group these people together to discuss different misunderstandings and open positive dialogue between both political groups. It shows how similar both groups are in relation to their desires to achieve peace and avoid ongoing violence that continues to disrupt positive relationships. â€Å"Encounter Point† is a hopeful film that shows that many of the problems between these two groups come from simple misunderstandings and that there are members of both groups that are ready to pave the way toward peace. The film attempts to give a symmetrical view of the importance and needs of both political parties, therefore the interests of both are represented sufficiently throughout the film. One of the main advantages of this film is that is does not involve political parties and their own high-level interests, instead it shows the plight of this conflict from the viewpoint of those most affected by it: the regular community citizen. The filmmakers decided â€Å""politicians come and go but whats happening on the street is whats most important." (Freeman, 2010, p.1). This film recognises that showing political viewpoints would give this film an unbalanced view and would be more of a political documentary than a piece of sociology work that

Legal framework for social work in United Kingdom Essay Example for Free

Legal framework for social work in United Kingdom Essay Legal framework for social work in United Kingdom Introduction            Social work is defined as a professional and academic discipline that will seek to have improvement on the individuals, groups’ and communities’ quality of life and their well-being through having policies, conducting researches, organizing communities and teaching for the good of the people affected by social limitations that may include poverty, mental and physical sickness, social injustice including violation of human rights. International (Federation of Social Workers 2000). These groups may include school dropouts, the elderly in the society, juvenile offenders, drug and alcohol abusers and the homeless            Social workers will work in different settings within a set of framework of legislation and practices. The setting may include a school situation, the service users’ home, a hospital or a public sector premise Social work values            Social work is argued to be value based. Since it is a profession on, social work ethics (values) thus refer to a set of guidelines that have to govern the way professionals treat the people they interact with and the sort of actions that are regarded as right or wrong. They offer a vision and discernment (Bernstein 1970)            Social work in the United Kingdom occurs in four spheres. The first sphere is majorly a concept relates to the moral philosophy that creates the ethical arguments on social work. The second sphere is based on the legislation that has created an environment for practice of social work with reference to the social work cases. The third sphere is the political ideas and concepts and their influence in shaping and sculpturing the social work models, social work methods and practices. The last sphere presents the historical part of the beginning of social work as a profession and its struggle for professional identity. These spheres are extended, mid range and restricted definitions of social work ethics and values (Bernard et al 2008, p. 6)            This paper will focus on the second sphere in reference to the United Kingdom. Social work and law            Social work as a profession has to follow certain laws and regulations which govern the profession. The legal framework involves the statute laws and case laws and tries to explain the relationship that links them. Moreover, it details legislation of the government under acts of parliament, the international laws, policy guidance, and the local government circulars that articulate the purpose and guidance principles of legislation. Health and Care professional Council code of practice            As a social worker, it is paramount to be aware of the legal obligations required of them to create a healthy and safe working conditions. The General Social Care Council code of practice imposes more duties for employers of social workers. The code states that (Brayne Carr 2002, P. 49) The social worker shall protect and promote interests of the service users The social worker will strive to establish, maintain trust and confidence of the service users The social worker will promote independence of the service users while giving them protection from possible harm The social worker shall respect the rights of the service users while ensuring that their behavior will not harm other people and themselves The social worker shall uphold the public trust and confidence in the social care services The social worker shall be accountable for quality in their work and taking responsibility for maintenance and improvement of their knowledge Acts of parliament The Carew standard Act 2000            This Act has a significant role in the social care work as it did extend the registration regime for the social care in England and that of Wales for provision of the children’s services, the Act requires the following: Registration of children homes Registration of family centre’s Registration of the independent fostering agencies Registration of the voluntary adoption agencies Registration of support agencies            To be a permanent registered member one has to meet a set of regulations tailored to each individual service. In coming up to a decision whether the regulatory requirement shave been fulfilled, the registering authority must have a regard to minimum National standards. England’s registration authority is Office for Standards in Education, Childrens Services and Skills (OFSTED). The Social workers and the social care services cannot function without having satisfied the above requirements. As a social worker or a social care service provider, there is a need to have knowledge to avoid prosecution by Law The health and social care Act 2012            This bill was agreed upon by both houses and obtained the Royal Assent on the 27th of March to become an act of parliament. The bill created an independent National Health Service Board to promote choices made by the patients in regard to their health issues and reduced the administration tool of the National Health Service. A National Health Service Board was also created to allocate resources and provide guidance on commissioning of social care services. Powers of the government’s ability to commission services on behalf of patients were increased. The function of the Care Quality Commission was strengthened and Section 209 of this Act amended. The powers of the new law under Section 60 of the 199 Act gave her majesty the power by order in the council to regulate social workers and social care practitioners of England. This placed the role of social workers and the role of social health care providers directly under her majesty (Britain 2012, p. 9). This A ct placed a lot of Significance on Social Care services being provided in the United Kingdom. A consideration on the adult social care was emphasized. For example, allowing the transfer of public health to the local authorities through local health and the well being boards. Various new bodies have emerged such as the Local health watches which have a function of checking on health and the social care standards. Children’s Act 2004.            In England, the law protects the right of children. Section 11 and 12 of this Act places a statutory duty on all agencies to co-operate and promote the welfare of the children. The government guidance for social workers and other professionals that interact with children is that: the social worker has a duty of keeping the children safe. There should be constant feedback to the children social care local authority on suggestions and assessment and lastly every person who has a role should not think that he/she has the absolute right to the child’s needs. Professionals sometimes fail to report the abuse and neglect cases do not face penalties for crime however; they might be subjected to professional discipline Public Services (Social Value) Act 2012            The bill got a Royal Assent on 8th of March. The bill aimed to give strength to the social enterprise businesses sectors and make relevant the concept of social value and its importance in the placing and providing of public services. With this bill a National Social enterprise strategy was created to encourage the engagement in social enterprises. The local government act 2000 section 4 was then required to have a sustainable community strategy proposal that promote the engagement of social enterprise in their areas. The Local Authority Social Services Act 1970            This Act brought together the different fields of social work into a single Social service department in every local authority. With this establishment, an emphasis was laid on a co-ordinated and comprehensive system of approach to the social care, the support of families and identifying the need for people to seek aid. The formulated departments then became responsible for domestic aid, residential accommodation and recreational services. Care council of Wales            All social workers should be registered. It is one of the bodies mandated to register and regulates the activities of the social workers and all other social care in Wales. The care council is set up under the Care Standards Act 2000. It includes the codes of professional practice, conduct rules, and a well established guideline on the complainant’s procedure. Some other features accessed include consultation services, annual reports, the newsletters and the e-bulletins. Registration of workers ensures that there is as constant data of available social workers and social health care workers in a given state or region. It is easy to verify a genuine worker and avoids imposters who might be out on criminal activities Care and Social Services of the inspectorate of Wales            This is a body mandated to regulating and inspecting the establishment of agencies that offer social care services in Wales region. It carries out duties on behalf of the ministers of Wales. It has been given power under Act 2003 of the Social and Health care to look into the handling of social services by the local authorities. On their website, one is able to raise a query on social workers conduct for necessary action. Rights and freedoms of Social workers and limitations Guide to information sharing            Social work is a professional duty. When dealing with children, England places emphasis on effective information sharing between the local agencies and the social workers on identification and assessment of service provisions. These are defined in â€Å"Working together to safeguard children (PDF). Under this guidance, paragraph 1.24 states clearly that fears that arise on sharing personal information should not hinder promotion of a child’s welfare and safety. All social workers and social care provider thus are required to have an efficient information discernment process to avoid a scenario of neglect in believe that another individual will do the task. Limitations to this guide            These provisions however do have limitations. In Wales’s guidance on information sharing is found in chapter 14 of Safeguarding children working together under the Children Act 2004 (PDF). In these guidance paragraph 14.5 overlaps the guidance for professionals in England. It states that â€Å"The safety and welfare of a child or young person must be put into consideration first when making decisions about sharing information about them† and that must be superseding public interest in revealing the information. The guidance then further goes on to give the way forward in sharing on information. Paragraph 14.6 states that â€Å"the best way of ensuring that information sharing is properly handled is to work within carefully worked out information-sharing protocols between agencies and professionals involved, and taking legal advice in each case where necessary. Guide to Loss and damage            Social workers have been mandated with a legal duty of caring and service providers. In essence these role places the employers with responsibility of paying up damages their employees suffer while in line of duty. In the event those being taken care of suffer adverse damage as a result of social work interference, then they are entitled to sue the social work company for negligence. These may be as a result of physical damage, emotional or psychological damage. While this is the case, the law prohibits the suing of social workers when performing certain statutory functions like safeguarding children. Employers need to understand the times which their employees may be liable to protection under the law and when not. Legislation on discrimination on Personal privacy            In line of duty, social workers provide aid services. In order for them to carry out these functions effectively, it is paramount for them to have knowledge of the raft of legislation that protects individuals for discrimination basing on their gender, age, sexual orientation, religion, disability or ethnicity. These are domestic laws of the United Kingdom and are complemented by European Convention on human right which protects the citizens of the United Kingdom against unjustified state interference with their life. It is always possible for government and social work agencies getting into people’s life when they are not willing. In this event then the public can resort to the human rights protection of privacy and autonomy. Social workers and social work agencies need to have knowledge of the rights and privileges granted to the masses under the European convention for both parties to avoid violating them while at the same time helping individuals who hav e had their rights contravened The Human rights            Human rights are legal obligations that are to be adhered to universally. Human rights are defined as â€Å"the universal right to standard living that is adequate for healthy and well being of individuals and their families.†(Roosevelt 2000, p.5). These are also embodied by global social work perspective by stating that â€Å"The struggle for dignity and fundamental freedoms, which allows for the full development of human potentials, boils down to two words: human rights.†(IFSW 1996).The presence of this law, social work in the United Kingdom is bound to human rights which are considered sensitive to human race and collective citizenship. The social work must then be conceptualized and sensitized to the culture in which the services are offered. Thus a social worker in England should be able to accept the culture and laws of a state or region in which he/she is working in. Conclusion            Social work and social care has a pivotal role in service delivery to the society. This view cannot go unnoticed. The values, ethics of social work such as respect for humanity, equality and service to all have played a major role in helping the less privileged in the United Kingdom. The beneficiaries have included the mentally ill, the old, women and children. The United Kingdom having realized the vital role of social care came up with various laws not only to check but to guide the professionals in their field of work. These laws have been defined in various Acts of parliament, Scholarly publications and various codes of ethics and conduct of the Social work profession. Social workers and social care workers interact with different people on daily basis. In order for a harmonious and efficient system of operation to uphold, these laws and various publications have played a major role. However the legal stipulations have also had a negative side of the story bein g felt where they have had to hamper the operations of social workers and social care practitioners. Technological advancements and constant reviews of challenges that have risen in the working environment of this profession I believe can act as a catalyst to new ideas to command this noble profession to greater heights in the United Kingdom References BRITAIN, G. (2012). Health and social care act 2012: chapter 7. [S.l.], Tso. BRAYNE, H., CARR, H. (2012). Law for social workers. Oxford, Oxford University Press. BRITAIN, G. (2012). Health and social care act 2012: chapter 7. [S.l.], Tso. BARNARD, A., HORNER, N., WILD, J. (2008). The value base of social work and social care. Maidenhead, England, Open University Press. ROOSEVELT, E. (2000). Universal declaration of human rights in English, Spanish, French, Chinese, Russian, Arabic. Bedford, Mass, Applewood Books. HEALY, L. M. (2008). International social work: professional action in an interdependent world. Oxford, Oxford University Press. REAMER, F. G. (2006). Social work values and ethics. New York, Columbia University Press. BERNSTEIN, P. (1997). American work values: their origin and development. New York, State Univ. of New York Press. BANKS, S. (2012). Ethics and values in social work. Houndmills, Basingstoke, Hampshire, Palgrave Macmillan. (2004). Children Act 2004: Explanatory notes. [S.l.], Stationery Office. Source document

Changes to the Role of the Management Accountant

Changes to the Role of the Management Accountant Using appropriate academic literature, critically evaluate the argument that the role of the management accountant has changed in recent years from traditional accounting functions to that of a strategic planner and a business partner. Introduction When it comes to the change of management accounting or management accountant, several researchers and scholars have stated the similar view that people cannot describe the management accountants as the bean counter, the scorekeeper or the corporate cop in the contemporary age, their new role are performed as a strategic planner and a business partner within the organization. (Anastas, 1997; Bromwich, 1990; Burns et al., 1999; Byrne and Pierce, 2007; Johnson, Kaplan , 1987; Roslender and Hart, 2002) This essay is aiming to find out how the bean counter, the scorekeeper and the corporate cop become to the internal consultant, the strategic planner as a business partner. Before the main body of this essay, the writer makes a hypothesis that there is an inference procedure that causing the change of the management accountants role. It is widely appreciated that the business environment has greatly changed in the recent years. Thus that the traditional management accounting is not suitab le for the contemporary business, a new management accounting system was generated. Following that there are many new management accounting techniques are required, it directly change the task of management accountants. Finally all these process have caused the change of the role of the management accountant. In the following parts of this essay, the writer will analyze all the parts of this process respectively refer to the other scholars research findings, this is for examine and certify the hypothesis in the last paragraph. The changing business environment It is not deniable that the business environment has already dramatically changed during the last decades, which is toward a more competitive orientation. It includes many external and internal factors. In the general economic area, the globalization is integrating the world into a global market. It could lead it to an increasing competition. Companies have to pay more and more attention on the customer and market orientation. The development of technology is another factor both in the information system and the methods of production with the widespread use of enterprise resource planning systems (ERP). The change of organizational management structure could affect the business as an internal factor.(Burns et al., 1999) The development of digitisation could also change the business environment, for example e-mail has already replaced the traditional postage and fax to a great extent, which is benefit from the wide spread of the internet. It could reduce the cost and enhance the compa nies efficiency. The new technology could also be applied to the monitoring performance area. For instance, factories could profit from the use of beepers and mobile phones to monitor workers performance, while restaurants could benefit from the use of beepers in their operating system.(Zimmerman, 2009) There are also many other elements could cause the market condition changing, such as the commencement of the North American Free Trade Agreement (NAFTA) could decrease companies cost among Mexico, Canada and the United States. American and Canadian companies may set their factories in Mexico for the lower labour cost. The same situations have also emerged in China, Vietnam and some other developing countries.(Zimmerman, 2009) The new business environment also bring a huge revolution in the other fields, for example the demand of more quality control, customer-focused, the intellectual capital, automation, increasing overheads, decreasing direct labour cost and more emphasis on envir onmental and external issues. The drawbacks of traditional management accounting The traditional management accounting was driven by the external financial requirements but not the internal or actual need. For instance, it fails to compare the cost with the competitors, which is a fatal factor in the business competition. Tends to be too technical Many accountants focus on their contribution only in the financial numbers, but ignore the other useful information which the users may require. (Pierce and ODea, 2003) Most companies still use single overhead allocation base Time Limitation Pierce and ODea (2003) found that most managers complained that the traditional information system cannot provide timeliness information to the users. For example, some managers reflected that even though the financial information could cover almost all they needed, but they cannot use it timely cause the information lag. It could extremely influence their decision making process. Mainly focus on the internal performance of the organization but ignoring the other activities, such as external and social issues. Paying too much attention on the manufacturing but neglecting the high cost post-conversion activities. The change of management accounting A UK research project claimed that management accounting had not changed over six decades in Britain. (Burns et al., 1999) Despite there are some substantial improvement in the technological and environmental areas.(Johnson, Kaplan , 1987) Several studies revealed that the traditional management accounting system and techniques were still valuable and some new management accounting techniques were not widely used as expectation, such as activity-based costing (ABC) and strategic management accounting. (Burns et al., 1999) However, the advancement of information technology could enhance the management accounting into a higher level, which means that managers could have a direct and real time access to the information instead of waiting for the accountants sort it out.(Burns et al., 1999) It could make managers conducting the accountants task by themselves, for instance budgeting, analyze and calculation. (Burns et al., 1999) This change has brought a more significant effect on forecasting rather than budgeting.(Hope and Fraser, 1997) This means that managers could forecast by themselves, while budgeting was accountants traditional work. The commercial orientated gave the British managers a further view on the potential factors which could making profit in a long term.(Burns et al., 1999) It could be considered in the management strategy and interpreting by the non-financial terms.(Burns and Scapens, 1997) It implied that financial information could only provide limited picture, not the whole. Thus there are two possible solutions. The first one is that some new techniques could be used by management accountants to provide a comprehensive view, such as ABC system. Alternatively, the financial information could be kept in a simple way but could be interpreted in the wider background.(Burns et al., 1999) Based on the previous analysis, the form of management accounting has been changed, but there is no huge difference on the management accounting techniques. Strategic Management Accounting The strategic management accounting has already introduced in the accounting literature more than ten years. (Berverley R, 1996)It is defined as The provision and analysis of financial information on the firms product markets and competitors cost and cost structures and the monitoring of the enterprises strategies and those of its competitors in these markets over a number of periods (Bromwich, 1990) The Charted Institute of Management Accountants (CIMA) also defined it as A form of management accounting which emphasis is placed on information which relates to factors external to the firm, as well as non-financial information and internally generated information. The majority of literature in the United Kingdom stress that the strategic management accounting extends the traditional management accounting from internal factors to the external competitors information.(Berverley R, 1996)Comparing with the traditional management accounting, it has more external, forward-looking and longer -term orientated and the strategically driven.(Roslender and Hart, 2002) There are three main characteristics of the strategic management accounting were summarized, which are the collection of competitor information, exploitation of cost reduction opportunities and the matching of accounting emphasis with strategic position.(Berverley R, 1996) Some scholars describe the strategic management accounting as a specific form of approach to the provision of accounting information to management'(Roslender and Hart, 2002) The new requirements to management accountants As the previous analysis, the traditional management accounting techniques is still essential skills that management accountants should grasp. However, in the contemporary age, there are several new tasks that management accountants should perform. Before 1980s, the majority of the managers expected the management accountants roles performed as a service staff who can provide the satisfying such managers information.(Hopper, 1980) The requirements to management accountants are not only about becoming an expert in the financial matters, but also having a broad view in business and good teamwork capability with their collegues.(Burns et al., 1999) Pierce and Bernard (2003) have concluded that the management accountants should have the knowledge and skills in three domains. Firstly, they have to be the master of the essential technical knowledge which could make them have the ability to modify information. Secondly, they also need to learn the other business knowledge, such as IT, marketing. Lastly, a well developed interpersonal relationship skills is necessary by the reason that the accountants have increasing number of cooperation with other staff within the organization. Anastas (1997) has also stated that management accountan ts have to handle the new information technology software, achieving an average understanding of the business and fluently express their idea both in writing and speaking in order to interact with their colleagues. Anastas (1997) stressed that to achieve the success in the role of internal consultants; management accountants must improve their interpersonal skills and the knowledge of productivity and administration. The strategic management accounting provides management accountants an opportunity to get a position in the decision making team.(Roslender and Hart, 2002) The strategic management accounting requires management accountants having techniques, such as competitor position analysis, target costing and life cycle costing.(Roslender and Hart, 2002) The role of the management accountant in organisations Management accountants role in an organization has been considerably changed in recent years.(Anastas, 1997; Burns et al., 1999; Byrne and Pierce, 2007; Johnson, Kaplan , 1987; Pierce and ODea, 2003; Zimmerman, 2009) Several literature have stated the same views. In the past, when people were thinking of management accountant, they always associated it with some words, such as the scorekeepers, the bean counters and the corporate cops.(Byrne and Pierce, 2007; Zimmerman, 2009) This is because management accountants were not the decision-makers or decision participants; they always played the role as assistants or financial information providers to the real or actual managers in the decision making process. But in 1999, the situation has changed. Increasing managerial accountants began to help their companies to analyze the business as an interior consultant. With the development of the technology, they do not need to use the majority of their working time for preparing the financial r eports. They therefore have more and more time to explain or translate the accounting information to the people who need to use these within the organization as a member of the decision making team. Siegel (1999) remarked that the role of management accountants has evolved from serving internal customers into being a business partner. Some accountants even changed their title from corporate controllers to business analysts (Burns et al., 1999) A key role of the management accountant is that interpreting the financial information to a more readily comprehensible perception to the internal and external users.(Burns et al., 1999) As it was depicted Information technology is pushing management accountants and financial managers up the ladder as they become advisors or internal consultants to other manager in the company who have access to software manage cost and budgets.(Anastas, 1997) Pierce and ODea (2003) have interviewed many managers with an opened question that sharing their views of the future role of the management accountants. Their responses were highly consistent that management accountants role will be the business partner. Management accountants should interact with management within several aspects, including the raise of their physical location, the requirement of their team work capability and the understanding of business. There will be fewer management accountants but they will be at the higher level of management in the organization as a member of the cross-functional team share their view in the decision making process.(Anastas, 1997) The evolution of the information technology liberated management accountants from the bean counter, corporate cop to a higher level role internal consultant or strategist who make the recommendation to guide the decision making process (Anastas, 1997) CONCLUSION The analysis in the main body reflects the consistency with the hypothesis in the introduction section, but not completely same. To start with, the business environment is changing as the assumption. The business environment is changed to a more competitive, customer-oriented due to the globalization, digitisation and some other changed business conditions. In addition the writer analyzes the disadvantages of the traditional management accounting, which is not applicable for the present system and fulfil the requirements in the new business environment. Following that the analysis of the change of the management accounting shows that although there is a new business environment, but the basic management accounting techniques is still required, it is still necessary. But due to the development of the business, the requirements of the management accountants are not only demand the accountants have the traditional and basic management accounting techniques, but also some new task of the understanding of knowledge in the other business area and a good interpersonal skills for the increasing teamwork opportunities. Hence, the role of the management accountants has been changed from the financial information provider (the basic role) to the internal consultant in the organizations as a business partner. The strategic management accounting system could provide management accountants a higher level to perform their new role to satisfy the new requirements. As Burns (1999) founded that although the role of the management accountants is changed, but they still have to use the traditional management accounting system, some people called it antique.

Essay on Janie in Their Eyes Were Watching God -- Their Eyes Were Watc

The Charater of Janie in Their Eyes Were Watching God      Ã‚  Ã‚   In Zora Neale Hurston's Their Eyes Were Watching God, Janie Crawford is the heroine. She helps women to deal with their own problems by dealing with hers. She deals with personal relationships as well as searches for self-awareness. Janie Crawford is more than a heroine, however, she is a woman who has overcome the restrictions placed on her by the oppressive forces and people in her life.    As a young woman, Janie had no complaints about her role in society and fit in as most young people do. Eventually, Janie made it her purpose to outgrow this mold, defying her societal role and fulfilling her dream of becoming the assertive woman she always wanted to be. To personalize the novel, the female perspective is introduced very early in the story. "Now, women forget all those things they don't want to remember, and remember everything they don't want to forget. The dream is the truth. Then they act and do things accordingly" (Page 1). This phrase not only explains female dreams in Janie's world, but it also foreshadows the restrictions placed upon women in that world. "They act and do things accordingly." Women are expected to comply and not fight when they are told they are not allowed to... ... Connection: Feminist Strategies in American Fiction. " Women's Studies 28.2 (1999): 185-201. Hurston, Zora Neale. Their Eyes Were Watching God. New York: Perennial Classics, 1990. Interpretations: Zora Neale Hurston's Their Eyes Were Watching God. Ed. Harold Bloom. New York: Chelsea House Publishers, 1987. Kayano, Yoshiko. "Burden, Escape, and Nature's Role: A Study of Janie's Development in Their Eyes Were Watching God." Publications of the Mississippi Philological Association (1998): 36-44. Kubitschek, Missy Dehn. " 'Tuh de Horizon and Back': The Female Quest in Their Eyes Were Watching God." Modern Critical

Essay --

ACKNOWLEDGEMENT First and foremost, I would like to thank to my supervisor of this project, Mdm Noraliza Azizan for the valuable guidance and advice. She inspired me greatly to work in this project. Her willingness to motivate me contributed tremendously to my project. I also would like to thank her for showing me some example that related to the topic of my project. Besides, I would like to thank the authority of Kolej Poly-Tech MARA Kuala Lumpur for providing me with a good environment and facilities to complete this project. Also, I would like to take this opportunity to thank for offering this subject, Advanced Network Management and Design. It gave me an opportunity to participate and learn about the networking environment. Finally, an honorable mention goes to my families and friends for their understandings and supports on completing this project. Without helps of the particular that mentioned above, I would face many difficulties while doing this 1. INTRODUCTION Wireless networking is a technology that uses radio waves to provide wireless high-speed Internet and ...

Failure and futility Themes in “1984” and “Never Let Me Go” Essay

Comparison of how Orwell in 1984 and Ishiguro in Never Let Me Go use failure and futility in human relationships as a theme in their dystopian novels As humans, we judge ourselves by how others perceive us and seek to conform to a universally accepted code of ethics and laws. It is this inherent value that we possess, a conscience that make us different from animals and it is also what is missing to a large extent in Orwell’s â€Å"1984† and Ishiguro’s â€Å"Never Let Me Go†. The futility of relationships in these works is part of what makes the worlds in which they are based seem so bereft of hope and consequently, dystopia in nature. In Orwell’s vision of humanity’s future, the only truly acceptable thing to ‘love’ is Big Brother. The Party restricts all other love so as to break down the ties between family, friends and lovers whilst transferring this loyalty to the Party itself as a form of control. The Party is said to have, â€Å"cut the links between child and parent, and between man and man, and between man and women.† This does not just show the breakdown of re lationships, but the reduction of the self. The Party is removing the essential links that allow humanity to be more than a collective of individuals and instead uses this to its own ends, although what these are, beyond a desire for control, we never truly discover. It is partly this lack of knowledge of the Party’s overall goals that makes the situation seem so desperate, it is as though love is being removed without explanation or justification, making the whole process seem devoid of hope as there is no specific element against which to rebel. A similar lack of knowledge also plagues the children of Hailsham in â€Å"Never Let Me Go†. Their future is not clearly explained; instead it is an undercurrent to their education that leaves them prepared for, but not truly conscious of, their fate. As Miss Lucy says, the students have been, â€Å"told and not told.† The situation is much the same for the reader, we learn with the children about their function. Thus we can empathise with the characters; the reader feels a part of the story. Setting it in the 1990s also adds to this sense as it is easy to associate with our own lives. It is for this reason that cloning is a key feature of dystopic fiction from the late twentieth and early twenty first centuries as it does not seem a distant concept but a real possibility. Some may see keeping the children in the dark over their fate as a kindness, however in many ways it seems a further cruelty that they are allowed to hope when this will avail them nothing. Miss Lucy goes on to tell  the children that they had been, â€Å"created†, that they were, â€Å"brought into this world for a purpose†¦ [with] futures, †¦ decided.† This is an indication of what is to come for the students, gaining more meaning the further the reader progresses through the novel, it is in reflecting upon events that the true horror is revealed. It is also a symbol of their relationships with the outside world. They cannot become part of a society we would recognise, for this is not their â€Å"purpose† and so they are kept apart from it. The world of the chil dren seems lonely and isolated for this reason, especially so as it is told to them, and us, as fact by someone in a position of authority. This version of their future seems inevitable and so any hope Ishiguro builds in the minds of the reader in the rest of the novel seems almost foolish, as we have been told that Kathy and her companions have only one path to follow. Orwell uses similar devices in â€Å"1984†. We are told in the first chapter after Winston writes in his diary that â€Å"The Thought Police would get him† and yet through the novel, largely thanks to his relationship with Julia, we come to feel that there may be a chance for him. However, as in â€Å"Never Let Me Go†, this is crushed. Both Orwell and Ishiguro give their characters and their audiences hope and despite all else that is wrong in their worlds, they have an intrinsic human emotion to hold on to, but when both stories conclude, this feeling is shown to have been futile and misleading. The traditional structure of society in â€Å"Never Let Me Go† is altered, as there is clearly a subsection of humanity that the dono rs inhabit which is not apparent in our own lives. However, Ishiguro’s world is not so different from our own, Hailsham seems like it could easily be a twentieth century boarding school with the result that the events have a more profound effect on the reader. Orwell uses a slightly different technique as the structure of human life is reduced in â€Å"1984† rather than altered. It is carried out up to the point where, â€Å"No one dares trust a wife or a child or a friend†. Instead they turn to the only thing in their life that seems concrete, Big Brother. The Spies are the ultimate example of this because the Party has managed to sever the paternal bond, which should be stronger than almost anything else. The extent to which this is achieved is shown by Parson declaring he is, â€Å"proud† of his daughter for denouncing him as it proves that he, â€Å"brought her up in the right spirit.† It is as though the greatest achievement for a parent has become to create a tool for the  party. Winston sums this up by saying, â€Å"The terrible thing the Party has done was to persuade you that mere impulses, mere feelings, were of no account, while at the same time robbing you of all power over the material world.â₠¬  To protect and nurture your offspring is a natural instinct, but the Party has removed this and in doing so has reduced humanity. It is this that makes the breakdown in the family so crucial to Orwell’s dystopic literature, if the feelings had been punished there is hope for salvation but by removing them, there is no hope for a future where the family is once again a pivotal element within a person’s life. When Orwell was writing there was a strong feeling of despair amongst modernist authors and artists relating to the fracturing of society and the reduction of tradition’s role in people’s lives. This is clearly shown in â€Å"1984† through characters such as Parson. Orwell’s reduction of traditional structures is shocking but also hard to relate to, as it seems so extreme. It can be said that Ishiguro’s alteration may not have the same immediate impact, however this slight apathy is caused by the situation presented being all too possible. On reflection this serves to makes it more disturbing; many groups in society are marginalised and so it is not difficult to imagine a situation where there are ‘clones’ amongst us yet not with us who are treated as an inferior race. Ishiguro demonstrates this through the use of the word, â€Å"completion† when the donors die. This is much like a euphemism for death, something else that is treated as taboo, but â€Å"completion† has far more sinister connotations. It suggests the donors have fulfilled their â€Å"purpose†, particularly as the word â€Å"completion† is usually associated with a positive outcome. This can be interpreted as Ishiguro, as a post-modern author, suggesting that a society relying on such a complex structure, is capable of dehumanising and exploiting the death of fellow humans. This is unlike Orwell in â€Å"1984† who bemoans the fracturing of traditional structures, however both show how the breakdown in relationships and marginalisation of certain groups can remove some essence of humanity and it is through this that the authors present their works as dystopic. Winston identifies this loss when he says â€Å"The Proles are human beings†¦ We are not human† because in comparison to Party members, â€Å"They were not loyal to a party or a country or an idea, they were loyal to one another.† Winston himself recognises what it is to be human and sees how he is in some way lacking. He goes on to tell  Julia that they will inevitably be captured and this will leave them both, â€Å"utterly alone† and, â€Å"utterly without power of any kind†. The implication here is that the connection they share is what gives them power but that the Party can overcome this. Despite acknowledging what is necessary to be human and finding his own source of strength, Winston still sees himself as ultimately powerless. Rather than this moment being an epiphany, as you would expect from a traditional hero, Winston is filled with hopelessness and in turn shows his love for Julia as being ultimately futile as it cannot lead to any salvation at all. Julia’s cool acceptance of this only makes it seem more inevitable as she states, â€Å"Everybody always confesses. You can’t help it. They torture you.† The short sentences make each statement a fact rather than a possible future. However we are also given a small glimmer of hope when Winston says to Julia that the, â€Å"real betrayal† would be if they could, â€Å"make me stop loving you† and Julia responds that, â€Å"They can’t do that.† This gives the reader hope that maybe they can best the Party. They may forfeit their lives in doing so but by staying loyal they could prove that love is more powerful than the control of the Party. However this is crushed at the end when they both betray each other. Having demonstrated how important interpersonal relationships are to the nature of humanity, Orwell then shows how easily such relationships can be demolished. This perhaps more than any other feature of â€Å"1984† makes it d ystopic literature as, what is an inherent belief in many that love can overcome any challenge, is destroyed and with it the image of humanity. In â€Å"Never Let Me Go† we are led to believe that what Kathy and Tommy share could be their salvation as we believe that the ‘system’ can be overcome by love. This is shaped by countless stories with which all are familiar where love bests evil. Both Orwell and Ishiguro play on our expectation that a resolution will be found in order to shock the reader to a greater extent when it is shown that hope is lost. This happens in â€Å"Never Let Me Go† as the society presented places small value on these emotions. Miss Emily understands they have, â€Å"hoped carefully† that deferrals might exist, but has to explain to them it was only ever, â€Å"A wishful rumour.† It is this element that shows the dystopic nature of the novel as, up to this point we feel Kathy must achieve some kind of success to fulfil her role as principle character, but it doesn’t happen. The use of the word, â€Å"hoped†, is also key as this is essentially  what the story is about, it reminds the audience that for Kathy and Tommy, their love represents hope of future happiness and leading lives with a meaning beyond being someone else’s spare parts. Both â€Å"1984† and â€Å"Never Let Me Go† demonstrate how fundamental relationships are to human lives. They are what shape us, what allow us to interact with a greater society and what gives us hope. However in both novels relationships are broken down and shown to be futile, in neither do the protagonists find a way to escape their fate through love and nor do they get any real comfort from it as they are always fighting against systems that do not accredit a value to such emotions. It is when these relationships are finally proved to offer little to those involved that faith in a redeeming future is lost in and as such it is when the novels are shown to be dystopic. This is clearly a fundamental element of the authors’ dystopian literature as love tends to be what humankind clings to as the last vestige of hope in a dire situation and even this is removed from these works.