Operations of Ward Management-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Operations of Ward Management. Answer: Introduction: The study deals with the operations of ward management in Yashoda hospital. This hospital is one of the renowned hospitals in India. The hospital has its headquarters in Hyderabad[1]. Starting from the background of the hospital, the various operations of ward management in the hospital is the part of the discussion. The objective of the ward management operations is to provide the best facility and patient care service. It includes providing patient centered care, provision of atmosphere that promotes quick healing and prevent infections, accidents and medical errors. The paper will discuss the operation strategy of the hospital, process layout, inventory management, material requirement planning and scheduling of the management activities. Ward management is important to ensure availability of adequate equipments and supplies. It helps to clear shortages, defects in the equipments, check supplies, and ensure safe handling of materials. Ward management is required for continuous improvement of the patient unit that includes orientation, comfort ability of the patient, food system, and patient care. The wardroom management is important for proper categorization of the wardrooms, allocation of rooms or beds to the patients, maintenance of the wardroom status, tracking of patient information and preparing discharge information and maintenance of the handover details[2]. Background of the hospital Dr. G. Surender Rao established Yashoda hospital in Hyderabad, in 1989. It has many branches in different parts of India. The hospital extends its services upto south Asia. This hospital has three independent branches. The total number of beds in the hospital is 1750 with three heart institutes. The employee strength is 2200, where 700 comprise of specialized doctors and 1500 comprise of nurses. Te hospital offers offer 24X7 services on emergency. The hospital is known for best quality patient care. As per the WEEK- NELSON survey of the best hospitals 2015, Yashoda hospitals rank number one in Hyderabad[3]. The hospital is an education hub and offers wide range of specialty courses in medical research and education. The hospital is attached with the college and the nursing school. The hospital has set a benchmark in 28 years[4]. It has efficiently used technology in patients management and for availability of necessary equipments in every ward room. The hospital provided excellent accommodation (rooms, beds, food and pharmacy). The hospital also has facility of standard private room, VIP suite (separate living and dining room etc), shared rooms (2 beds), standard private rooms, spacious intensive care units with special critical care beds. For convenience of the patients and visitors the hospitals provides 24 hours Automated Teller Machine[5]. Operation Strategy: Efficiency vs. Responsiveness of Yashoda Hospital: The main purpose of the operation strategy of the Yashoda hospital is to ensure that all the resources that are available with the organization are used in proper manner to provide full assistance to the patients. It is common for all healthcare organization to face the operational management challenge to deal with the issues of resource management and patient satisfaction. Effective operational management is one of the best ways that can help to improve upon the efficiency and responsiveness of the hospital towards the needs of the patients[6]. The overall efficiency of the operational activity of the Yashoda hospital has been improving due to the strict level of working protocol that the hospital follows. Moreover, being one of the top super-specialty hospitals of its region, it is essential for the hospital groups to provide efficient and high level of medical care with the help of 24/7 emergency medical service. In the recent days, few of the important issues that are encountered by the health care organization is due to the limited budget and increased cost of the healthcare, which are the matters of economic crisis in the hospitality industry. Application of the process flow solution is one of the best ways to manage with the operational activity of the hospital that has also helped to improve upon the reputation of the organization[7]. With the help of this process in the management activities, it is possible for the organization to reduce the overall time that is spent by individual patients for getting treatment. He nce, it can be said that with reduced time that is needed, it is possible for the organization to improve upon the overall responsive time. The efficiency of the organization also depends on its ability to deal with accurate needs of the patients. The Yashoda group has to control wide number of hospitals and has to manage the resource effectively that will help them to properly manage the resources and also hospital working staffs. Effective calculation methods has been applied that can ultimately help to improve upon the overall rate of profit for the organization. The model of process flow that is being incorporated that can ultimately help to deal with the process of increasing the efficiency of the hospital groups that can help them to make use of the recourses that are allocated to the organization[8]. The principal of Lean production is one of the effective techniques that the hospital applies in the healthcare department that can help to deal with the overall challenge of lower productivity within the centre. One of the effective processes of the dealing with that of the less variability and limited resources within the organization is to make use of the concepts related to the Just-in-time (JIT)[9]. With the help of this JIT principal, it is possible to improve upon the overall time that is needed to deal with the operational management activity. This can ultimately help to deal with the labor force that is needed in the overall management activity with the operational function[10]. One of the main factors that has allowed the Yashoda hospital group to be one of the most effective and improved healthcare organization of the region is due to the fact that they have less waiting time for the patient within the emergency department. This can ultimately help to improve upon the rate of patient flow within the organization. The overall time taken for discharge of the patient is also one of the essential components that can help to decide upon the efficiency and responsiveness of the hospital. Maintenance of the operation ward and schedule for the doctors Yashoda hospital currently has 15 specialist surgeons, who operate in the operation theater. The hospital also has five operation theaters. The hospital currently maintains a fixed schedule that helps them to deal with the pressure and the challenge of the work schedule that the management of the hospital maintains. Doctors Operation theater 1 Monday, Tuesday Operation theater 2 Monday, Thursday, Friday Operation theater 3 Tuesday and Thursday Operation theater 4 Saturday Operation theater 5 Wednesday Neurosurgeon Cardiac Surgeon Orthopedic Surgeon Nephrologists Gynecological Surgeon General Surgeon Thoracic surgeon Colon and Rectal Surgeon Gnat Chart Nurse Resource Management The purpose of the nursing resource management is to deal with the cost of the between the overall quality of staffing and the decisions that are being implemented within the ward of the hospital. It is possible to provide the best quality of nursing care for the Yashoda hospital with the help of proper allocation of the nursing resource. Nurse resource planning is an area of interest for management decisions and an appropriate model of resource planning would be required for achieving the desired quantity and quality of skilled personnel in the specific nurse job positions at the time they are needed. The Human Resource Planning model to be applied to Yashoda hospital would be based on the Analytic Hierarchy Process (AHP). Yashoda hospital can be affected by a number of social, economic and regulatory variables while undertaking resource allocation; these perspectives suggest that the use of a modeling methodology like AHP. The AHP model would yield priorities for factors and a human resource forecast of changes in demand and supply of nursing staff. The AHP is a flexible model that has been found to be effective in decision-making aand planning environments. It offers the ability to structure the issue in a hierarchal form as viewed by the decision makers. The method can be used for either objective or subjective ev aluation, permitting consideration of qualitative factors. AHP is known to be a structured method for organizing and analyzing decisions that are complex in nature. Once the hierarchy of nurses is built, the decision makers would systematically evaluate the different elements by undertaking a rigorous comparison. While making the comparisons, they would use the data for coming to a decision. The essence of this model is that human judgments can be used for undertaking the whole planning process[11]. It is essential for the hospital to plan for the resources that can be used for the efficient resources. In the context of the present days, the hospitals are effective while increasing the efficiency of the labor that can help them to reduce the overall cost and expenditure. The hospitals have also aimed to improve upon the nursing effective ability of the nursing labor that can be achieved by properly using the statistical records of the nurses. This can ultimately help them to allocate the duty of the nurses according to their past records and performance. The nursing cost and quality is one of the major issues that have been encountered by most of the hospitals in the recent days. Hence, with the use of the statistical model, which is a part of the quantitative model of nursing, it is possible to make optimum use of the resources. It can be also said in the context that most of the resources within the nursing department needs to have the ability to maintain the nursing staffs an d also the equipments that are needed within the hospital management[12]. Process Layout of Yashoda Hospital Being one of the reputed hospitals of the local region, it is important for the Yashoda hospital to use effective flow process that can help to reduce the overall time that is needed to complete the overall process of treatment. Soon after the patient gets admitted, the present working staff within the hospital will record all the medical data of the patient. The information related to the diagnosis of the patient can help the workers to decide upon the total time that will be needed to discharge of the patient. The patient is then kept under treatment, using the fixed protocol of system that is decided by the management groups of the hospital. After the patient is being admitted in the hospital, it is possible for the physicians conduct effective physical assessment and multidisciplinary history, which is done with the assistance of the nurse. The detail information related to the time of discharge of the patient is also kept within the record that also includes the information related to the decisions that are needed during the time of crisis. The final section of the process layout consists of the functional assessment that can help to decide upon the overall future plan for any particular patient depending upon their situation. The use of the AHP model is also one of the useful methods that have been adopted by the hospital to implement the crucial decisions taken from the side of the management. In order to implement the model, the hospital has to fix upon their organizational goal. This will help the hospital to select their leader or manager depending upon their individual experience. The decisions that are implemented by the hospital are done after careful consideration and consultation with all the members of the management. In order to have effective management system within the overall hospital, it is important to follow the hierarchical system of order to deal with the overall complex management system. The performance of each of the workers can also be evaluated with the help of the Analytic hierarchy process. The Yashoda Hospital has implemented the AHP model that has helped them to monitor the performance at all levels of the healthcare hospital. The model has also helped to suggest ways to impro ve the overall working capability at each level within the healthcare unit. As one of the patients is discharged early, it is subsequently possible for the hospital to provide admission for the subsequent patients and is thereby possible for the hospital to provide with effective healthcare service to the society. The protocol of the hospital also allow the patient to provide their feedback that can help to improve upon the overall service quality of the hospital service. Inventory Management of Yashoda Hospital The management of the Yashoda hospital uses the techquies of Just-in-time (JIT) methods that can help to deal with the overall customer demands and to improve upon the level of profit for the hospital. There are various parameters within the JIT that can help the hospital to optimize the overall cost effective ratio of incoming and to optimize the level of profit within the organization[13]. Purchasing cost: The cost of per bed is Rs. 10000 with the current purchasing methods and JIT purchasing. Ordering cost: The cost of per order is Rs. 15000 for both purchasing methods. Opportunity cost: The management of the hospital has decided upon the 10% rate of return of investment that can be applied for both capital and inventory purchases. This amount accounts for the minimum amount of requirement that is needed to be invested. This parameter is the measurement of overall cash flow of the hospital that can help to decide upon the profit level. Average inventory: This can be defined as the average inventory value that can be achieved within a certain period of time. Average inventory divided by 2 can help to calculate the overall inventory sales percentage that can be calculated under the principles of JIT. Carrying cost: This parameter includes the cost of insurance and storage of per unit of bed. Total carrying cost in this case is Rs. 1000 per unit. Total cost Current JIT Purchasing cost Cost Unit Rs. 10,000 100 Rs. 100,000 100,0000 Ordering cost Cost Order Rs. 15,000/order 100 Rs. 150,000 Rs. 15,000/order 1,000 Rs. 150,0000 Opportunity cost Cost Inventory 10% Rs. 10,000/ unit 100 Rs 160,000 10% Rs. 10,000/ unit 15 Rs. 160,000 Carrying cost Cost Inventory Rs. 1000/ unit Rs.1000 Rs 100,000 Rs 1000/unit Rs 100 Rs. 1,000 Total Cost Rs. 510,000 Rs. 436,000 Hence, it can be said that the overall cost JIT and with its application, it is possible or the hospital to save Rs.74, 000 in the overall expenditure. Safety stock management is also one of the important parts of the resource allocation that has helped the Yashoda Hospital to deal and fulfill the needs of the patients. The stocks that are maintained during the time of emergency can help in dealing with the critical cases. The method of LIFO (Last in First out) is one of the effective ways that has helped the hospital management to operate with the available resources that are available. With the help of the LIFO methods, the hospital is able to clear out their older stocks of medicine and thereby ensure that there is no loss of resources encountered by the hospital. Few of the important stocks that include the equipments and medicine needed during the time of emergency service at the hospital ward. Allocation of the bed for the patient is also one of the essential tasks that are decided upon by assessing the condition of the patient during the time of admission. There are over 500 general beds and almost 100 ICCU beds. It is important for the care workers and nurses to ensure all the beds are equipped with most of the essential equipments like oxygen and saline water supply. The following gnat chart has been uses to represent all forms of activities are the part of the nursing activities: Activities Week 1 Week 2 Week 3 Week 4 Week 5 Week 6 Policy making Involvement of nurse in the formulation of the policies Strategic planning for allocation of nursing workforce Fixing of the duty hours of nurse Financing of the resources Nursing resource allocation Fixing up the medicinal resources Material requirement Planning Material requirement planning refers to the production planning,scheduling, andinventory control system. Material requirement planning can be conducted by hand however; in some cases, software system is used[14]. In short, it is the scientific technique to control the flow of the materials form their purchase to its use by patients or any other destination. It is the new concept in the health industry. It was developed during Second World War in USA[15]. This scientific technique helped to make excellent progress in productivity. This concept was introduced in India during sixties. This technique was proved to facilitate efficient patient care. Material planning in hospital is important as huge amount of money is invested on materials. Further, there is growing number of complex medical and non-medical items, lack of better availability, and maintenance of cod chains for vaccines[16]. Yashoda hospital conducts material requirement planning with the aim to ensure right quantity of supplies and of right quality at lowest possible cost. It intends to maintain a continuous supply of the hospital materials, ensure high inventory turnover, avoid wastage, and reduce the capital and recurring expenditure. A sample material planning is given below- For example the estimation of vaccines and logistics for pregnant women will include- The headcount of the pregnant women in the given ward multiplied by the total number of wards will give the total number of pregnant women. Knowing the annual target one can estimate the monthly target dividing by 12. The result can be multiplied by 2, to know the beneficiaries per month. The result can be multiplied with 1.33 and then dividing by 10 give the requirements for vaccine vial. The initial steps to identify the material requirements are- Identifying the required items- to ensure that the hospital have the essential drugs as mentioned in the WHOs guidelines. These drugs are considered indispensable for the health needs Estimation of demand- it includes estimating the future demand of a particular item. There may be a change or fluctuations in requirement. Estimating the future demand means to notice the time trend over period of two three years[17]. Purchase of required material as per the demand and procurement- Yashoda hospital has purchase policy that allows effective decision-making. Purchase procurement is the strategic activity for acquisition of materials for consumption and delivery of services. Yashoda hospital is engaged in centralised purchasing. It minimises the cost due to enabled quality control. Inspection and quality control for maintenance, repairs, and condemnation. The aim of inspection is to ensure compliance to the ISO standards of quality. The hospital purchases materials that bear such certification. It will eliminate the unethical practice of supplies. Goods are tested after the purchase and evaluated for its function. The role of the quality control inspector is to prepare a detailed material receipt note[18]. Appropriate storage of materials- The Yashoda hospital has several spacious rooms for separate storage of the medical and non-medical items. This place is free from rodents. All the drugs are arranged in alphabetical order. These drugs are then placed in the respective ward as per the patients condition and prescription. The Material requirement planning is based on the below given formulation. It is the optimal control problem. In the above given equation x refer to local inventory, (state) zthe order size- control, dis local demand, c is the variable order cots k is the fixed order costs, h is the local inventory holding costs and () is theHeaviside function[19]. Conclusion In the conclusion statement, it can be said that with the help of effective operational strategic management, it is possible for the Yashoda hospital to provide with effective healthcare service to the society. Th 3e effectiveness of the hospital groups is increased due to the fact that they are able to provide with swift service to the patient and their family. This also decreased the overall responsive time for the patient and they are able to discharge the patient in much shorter period of time. The hospital also follows a certain process protocol that helps them to ensure that the overall process of admission of the patient and their discharge can be done effectively so that the overall time of patient treatment can be reduced significantly. With the help of effective inventory planning and material requirement planning, it is possible for the hospital group to improve upon their business profit level. One of the most effective ways that the hospital applies in the inventory management is the process of Just-in-time that can help them to save money for the process of expenditure. References: "Critical Care At Yashoda Hospital."www.yashodahospitals.com. N.p., 2017. Web. 29 July 2017. "Yashoda Hospitals."www.yashodahospitals.com. N.p., 2017. Web. 29 July 2017. Baum, Richard, Dimitris Bertsimas, and Nathan Kallus. "Scheduling, revenue management, and fairness in an academic-hospital radiology division."Academic radiology21.10 (2014): 1322-1330. Chaudhuri, Jaydip Ray, et al. "Clinical outcome of Guillain-Barr syndrome with various treatment methods and cost effectiveness: A study from tertiary care center in South India: Yashoda GBS Registry."Neurology Asia19.3 (2014). Haux, Reinhold, et al.Strategic information management in hospitals: an introduction to hospital information systems. Springer Science Business Media, 2013. Heizer, Jay.Operations Management, 11/e. Pearson Education India, 2016. Kerzner, Harold.Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons, 2013. Langabeer II, James R., and Jeffrey Helton.Health care operations management. Jones Bartlett Publishers, 2015. Langabeer II, James R., and Jeffrey Helton.Health care operations management. Jones Bartlett Publishers, 2015. Motaghi, Monika, et al. "Optimization of Hospital Layout through the Application of Heuristic Technique (Diamond Algorithm) in Shafa Hospital (2009)."International Journal of Management and Business Research1.3 (2011): 133-138. Odell, Mandy. "Detection and management of the deteriorating ward patient: an evaluation of nursing practice."Journal of clinical nursing24.1-2 (2015): 173-182. Ptak, Carol, and Chad Smith.Orlicky's Material Requirements Planning 3/E. McGraw Hill Professional, 2011. Uthayakumar, R., and S. Priyan. "Pharmaceutical supply chain and inventory management strategies: optimization for a pharmaceutical company and a hospital."Operations Research for Health Care2.3 (2013): 52-64. Wagner, C., et al. "The use of on-site visits to assess compliance and implementation of quality management at hospital level."International Journal for Quality in Health Care26.suppl_1 (2014): 27-35. Wu, Ing-Long, and Pi-Jung Hsieh. "Understanding hospital innovation enabled customer-perceived quality of structure, process, and outcome care."Total Quality Management22.2 (2011): 227-241. "Yashoda Hospitals."www.yashodahospitals.com. N.p., 2017. Web. 29 July 2017. Odell, Mandy. "Detection and management of the deteriorating ward patient: an evaluation of nursing practice."Journal of clinical nursing24.1-2 (2015): 173-182 "Yashoda Hospitals."www.yashodahospitals.com. N.p., 2017. Web. 29 July 2017 Chaudhuri, Jaydip Ray, et al. "Clinical outcome of Guillain-Barr syndrome with various treatment methods and cost effectiveness: A study from tertiary care center in South India: Yashoda GBS Registry."Neurology Asia19.3 (2014). "Critical Care At Yashoda Hospital."www.yashodahospitals.com. N.p., 2017. Web. 29 July 2017. Langabeer II, James R., and Jeffrey Helton.Health care operations management. Jones Bartlett Publishers, 2015. Haux, Reinhold, et al.Strategic information management in hospitals: an introduction to hospital information systems. Springer Science Business Media, 2013. Wu, Ing-Long, and Pi-Jung Hsieh. "Understanding hospital innovation enabled customer-perceived quality of structure, process, and outcome care."Total Quality Management22.2 (2011): 227-241 Motaghi, Monika, et al. "Optimization of Hospital Layout through the Application of Heuristic Technique (Diamond Algorithm) in Shafa Hospital (2009)."International Journal of Management and Business Research1.3 (2011): 133-138. Uthayakumar, R., and S. Priyan. "Pharmaceutical supply chain and inventory management strategies: optimization for a pharmaceutical company and a hospital."Operations Research for Health Care2.3 (2013): 52-64 Heizer, Jay.Operations Management, 11/e. Pearson Education India, 2016 Rondeau, Kent V., and Terry H. Wagar. "Human resource management practices and nursing turnover." Journal of Nursing Education and Practice 6.10 (2016): 101. Baum, Richard, Dimitris Bertsimas, and Nathan Kallus. "Scheduling, revenue management, and fairness in an academic-hospital radiology division."Academic radiology21.10 (2014): 1322-1330. Heizer, Jay.Operations Management, 11/e. Pearson Education India, 2016. Kerzner, Harold.Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons, 2013. Langabeer II, James R., and Jeffrey Helton.Health care operations management. Jones Bartlett Publishers, 2015. Odell, Mandy. "Detection and management of the deteriorating ward patient: an evaluation of nursing practice."Journal of clinical nursing24.1-2 (2015): 173-182. Wagner, C., et al. "The use of on-site visits to assess compliance and implementation of quality management at hospital level."International Journal fo Quality in Health Care26.suppl_1 (2014): 27-35. Ptak, Carol, and Chad Smith.Orlicky's Material Requirements Planning 3/E. McGraw Hill Professional, 2011.

Collecting and Disposing Accounting - Free Samples to Students

Question: Discuss about the Collecting and Disposing Accounting. Answer: Introduction: To calculate the exact cost of collecting and disposing the rubbish from a residential address for a period of one year there are few criteria that are considered in this context which are as follows; The diversion rate is computed by taking into the considerations the weight of recovered resources divided by the total amount of kerbside collected material. The Kerbside waste has the diversion of 9% where the benchmark amount of diversion on a weekly basis comprises of 140 L of waste collection (Drury, 2013). Furthermore, direct operating cost are also taken into the considerations in computing the cost associated with the collection and disposal of waste. The overhead cost includes direct operating cost along with the labour operation costs. The overhead of collecting waste also consists of the baler operation waste transfer station that takes into the considerations the labour costs and direct operating cost. Furthermore, the household waste disposal expenditure are also taken into the considerations with removing waste from household are significant. The expenses from the domestic waste per annum tonnes are also considered. Costs such as transport off island, landfill SWRA and cost of transporting and disposing the waste is included in the collection cost for collecting waste by ABC city council (Taylor Scapens, 2016). The current service lays down the difficulties at the transfer station with the waste handling stream in order to efficiently transport the waste and recyclables of the waste. This has resulted in increased amount of contamination and problems in attaining the capacity along with the axel weight that is allowable on the trailers at the time of transferring the waste to the stations. ABC city costing operates one single pass truck and a spare truck to undertake the current service. Furthermore, the cost involve in green waste per annum tonne is also considered together with the cost of processing the waste (Leotta et al., 2016). The total amount of cost, which is incurred in the collection of waste, transportation, disposal and processing together with the bulky waste stations, is anticipated to be around $870,000 on a yearly basis with $500 per tonne is collected to process the waste. The ABC city council has undertaken the extensive amount of with the trail and waste audit on behalf of the member council to discover the preferred option of collecting and improving the service of standard (Luft, 2016). In order to ensure efficient transport and recovery of collected recyclables ABC council city aims to ascertain the exact amount incurred in the collection of household waste. With the introduction of green waste management service it is proposed that bulky waste stations can be planted to determine the exact cost of having their rubbish collected. The average yield of recycling collection is estimated to be 1 kg per household each week. ABC city council looks forward to employ the walking floor trailer so that it can transport the waste streams from the residential address (Taylor et al., 2016). The approximate cost of each trailer is in excess of $3,000 and leading to a total cost of $495,000. This cost comprises of $500 per tonne transport cost and $75.65 per tonne is for disposal of residential waste. It is difficult to counter the exact cost of computing the waste disposal from residents. One of the major challenges for planning and controlling is the uncertainty. There is some description of the expression uncertainty. The uncertainty arises from several variability of estimates and the foundations of such estimates are the design and logistics, objectives and priorities with fundamental rational relationships between the projected parties (Dekker, 2016). The councillor request of discovering the exact cost does not seems to be realistic. Because cost tends to vary and does not remains same. Preparing the cost statement at times has been problematic since it does not assign the fixed cost to each residential house for collection of waste. Hence, the total amount of cost cannot be entirely matched with the projected amount of cost (Hemmer Labro, 2016). Practically speaking estimation of cost is required for external reporting and while preparing the exact cost that is required in the disposal of waste runs in to the risk that auditors might not accept such statement to be in conformity with the generally accepted accounting principles (Malmi, 2016). This results in problems for top executives who may favour using the variable costing approach for internal reports. Given the situation of charging $500 for removal of waste the proposal of having an annual rubbish collection fee does not seems to be an appropriate measure of providing service. The residents may not support the notion of collecting rubbish by paying the fees of $500. The fee charged by the ABC City Council is not relevant since the fee charged by them is used in the form of raising revenue. Management accounting has been in several ways either by unfolding its role or by explaining its objectives and procedure. Usually, it is extraordinary that the conventional description of managerial accounting explains that management accountant is based on the piece of evidence of providing information to the managers (Kaplan Atkinson, 2015). Managerial accounting is regarded as the profession that consists of collaborating in management decision making, performance management system and providing proficiency in the monetary reporting. The secretarial profession has observed huge censure in the current universal monetary disorder. Several queries have been raised concerning the role of the management accountant in the age of globalization (Deegan, 2013). The essay seeks to explore role of management accountant along with the perception of people towards the accountants in the era of globalization. In the modern era, it is observable to what degree management accountants have turned out to be more effectual and crucial in decision-making process. Managerial accountant have become an important part in the organization process and managerial accountant have turned out to be a substantial strategic partners in the management team of a company. It is striking to witness that management accountant have become significant part of management team (Garcia, 2015). A huge amount of emphasis has been placed on providing business recommendation to administration whereas in past it was only restricted to provide information to the management. In the modern era management accountant are entrusted with the role of strategic management to collaborate the organisation. Furthermore, management accountant are concerned with performance management by budding the practice of company decision making by managing the performance of the administration. According to Bebbington et al., (2015) mentioned earlier that definition of management accountant explains the roles of management accountant by describing its role or its objectives. The responsibilities of management accountant consist of planning, directing and controlling which also includes decision making to the managers responsibilities (Christ Burritt, 2015). The management accountants help the top management to fulfil responsibilities of goal setting and objectives of the organisation by determining the procedure of fulfilling them through specific implementation of action. The management accountant oversees the day to day functions and also keeps a check on the execution of tactics to attain the organisation goals. Furthermore, after setting the plans the management accountant is required to direct its employees to attain its goals. Management accountant also discharge its responsibilities by exercising control and evaluates the outcomes of business operations against the plans (Wan et al., 2015). In other words, they adjust the plans to keep the organisation pressing towards their goals to ensure that efficiency and effectiveness of the organisation is maintained. Management accountant also provide their effort in the secretarial division and in addition they also provide information to the controller that are accountable for general financial accounting and tax reporting. In the modern age managerial accountant is located all through the organisation and works in the cross functional teams that comprises of workforce presenting numerous functions of the organisation (Bodie, 2013). This includes research and development, production, marketing, distribution and consumer services. With the introduction of globalization, several businesses have started to go international by taking the business actions crossways the nationwide frontiers. The marketplace is turning out to be highly competitive and it is becoming fiercer than ever. In order to cope with the strong rivalries it calls for deliberately placing the business enterprise in context to which management accountant operates to compete against the rivals (Otley Emmanuel, 2013). Globalization is creating an impact on the concept of management accounting. With growing weight of globalization, there is an increase in rivalry and information is transferred more quickly. Management accountant plays the wider role in organization by not only providing information but also participate in the process of decision making or at least assisting the managers in making better decisions. In pursuing the objectives of the organisation, managerial accounting continues to expand by emphasising on reducing the waste to create the value through efficient use of capital (Cooper et al., 2017). Thus, management accountant plays a significant role in creating and adding value to the company by administering resources, actions and individuals to accomplish the goal of organisation. Moving towards ethics management accountants is required to behave ethically. There are certain obligations that need to be followed with highest standard of ethical responsibility and maintaining good professional image. Manageria accountant are accountable for upholding a suitable level of proficient ethics by constantly developing facts and skills (Fullerton et al., 2013). Managerial accountant promotes integrity by mitigating the conflict of interest by frequently communicating with the business associates in order to avoid obvious conflict of interest. The management accountant provides advice to all the parties of any potential conflicts. Management accountant refrain from indulging in any kind of conduct that would prejudice executing out duties ethically (Bhimani et al., 2013). They generally abstain from indulging or supporting any kind of activity, which discredit the profession. In complying with the standards of ethical professional practice management accountant may encounter difficulties in identifying the unethical behaviour or solving the ethical conflict. When management accountant are faced with ethical issues they follow the established policies of the organisation to solve the conflict of interest. Management accountant discusses the issue with their immediate supervisor and submits the issue to the next level of management (Malmi, 2016). On the other hand, management accountant communicate the information quite and independently by disclosing all the important information, which could sensibly be anticipated to persuade intended users understanding of the reports. Management accountant ensures managerial ethics of all information to the business owners, directors and managers (Luft, 2016). Employees might choose an option of acting unethically however management accountant continuously push their ethical limits when recording and reporting the financial information. Business owners and decision makers are required to full and objective data when reviewing the business functions for making vital decisions (Hemmer Labro, 2016). Ethical standards assures the information is provided in full and without any biasness irrespective of the information being positive or negative. Additionally management accountants possess the access of sensitive business data. Accountants that disclose the internal information for private benefit can ultimately destroys the belief and place the business towards a severe lawful implications. The accounting ethics ensure that management accountants that managerial accountants can be trusted with the receptive trade information. The ground of management accountant undertakes the role of maintaining and upholding the business ethics seriously (Dekker, 2016). The international federal of accountants which is a international governing body possess the code of principles which is applicable to the management accountant. The IFAC code lays down the ethical accountabilities concerning the areas of taxation, cost and commissions. It further comprises of the ethical guidelines associated with integrity and objectivity, resolution of ethical conflicts competency and confidentiality. Hence, management accountant uphold a suitable degree of proficient expertise by performing duties in compliance with the applicable laws, regulations and technological principles (Novas et al., 2017). They provide decision-making information and recommendations, which is precise, obvious and timely rendered. They identify and converse the professional restrictions and other constraints, which would preclude responsible judgement or successful execution of an activity. Conclusion: Management accountant adds value to the organisation by assisting the top administration in the process of decision making and planning. In addition to this, it is found that management accountant also participate in the important decision making and procedure. They also ensure that the ethical standards ensure that information reported such as cost volume profit analysis and investment appraisal techniques provides the managers with necessary information regarding business decisions. Reference list: Bebbington, J., Unerman, J., O'Dwyer, B. (2014).Retrieved 18 May 2017 Sustainability accounting and accountability. Routledge. Bhimani, A., Horngren, C. T., Sundem, G. L., Stratton, W. O., Schatzberg, J. (2013).Retrieved 18 May 2017 Introduction to Management Accounting. Pearson Higher Ed. Bodie, Z. (2013). Retrieved 18 May 2017Investments. McGraw-Hill. Christ, K. L., Burritt, R. L. (2015). Retrieved 18 May 2017 Material flow cost accounting: a review and agenda for future research.Journal of Cleaner Production,108, 1378-1389. Cooper, D. J., Ezzamel, M., Qu, S. Q. (2017). Retrieved 18 May 2017 Popularizing a management accounting idea: The case of the balanced scorecard.Contemporary Accounting Research. Deegan, C. (2013). Retrieved 18 May 2017Financial accounting theory. McGraw-Hill Education Australia. Dekker, H. C. (2016). On the boundaries between intrafirm and interfirm management accounting research.Management Accounting Research,31, 86-99. DRURY, C. M. (2013).Retrieved 18 May 2017 Management and cost accounting. Springer. Ellul, A., Jotikasthira, C., Lundblad, C. T., Wang, Y. (2015). Retrieved 18 May 2017 Is historical cost accounting a panacea? Market stress, incentive distortions, and gains trading.The Journal of Finance,70(6), 2489-2538. Fullerton, R. R., Kennedy, F. A., Widener, S. K. (2013). Retrieved 18 May 2017 Management accounting and control practices in a lean manufacturing environment.Accounting, Organizations and Society,38(1), 50-71. Garcia, M. (2015). Cost Accounting Practices in the Service Industry.Retrieved 18 May 2017 Demand Media.[online]. Dostupno na: https://yourbusiness. azcentral. com/cost-accounting-practicesservice-industry-26920. html.[17. srpanj 2015.]. Hemmer, T., Labro, E. (2016). Retrieved 18 May 2017 Productions and Operations Management Management Accounting. Kaplan, R. S., Atkinson, A. A. (2015). Retrieved 18 May 2017Advanced management accounting. PHI Learning. Leotta, A., Rizza, C., Ruggeri, D. (2017). Retrieved 18 May 2017 The role of management accounting in the construction of the new generation leadership in family firms: An Actor-Reality perspective.Proceedings of Pragmatic Constructivism,6(2), 34-48. Luft, J. (2016). Retrieved 18 May 2017 Cooperation and competition among employees: Experimental evidence on the role of management control systems.Management Accounting Research,31, 75-85. Malmi, T. (2016). Retrieved 18 May 2017 Managerialist studies in management accounting: 19902014.Management Accounting Research,31, 31-44. Novas, J. C., Novas, J. C., Alves, M. D. C. G., Alves, M. D. C. G., Sousa, A., Sousa, A. (2017). Retrieved 18 May 2017 The role of management accounting systems in the development of intellectual capital.Journal of Intellectual Capital,18(2), 286-315. Otley, D., Emmanuel, K. M. C. (2013).Retrieved 18 May 2017 Readings in accounting for management control. Springer. Taylor, L. C., Scapens, R. W. (2016). Retrieved 18 May 2017 The role of identity and image in shaping management accounting change.Accounting, Auditing Accountability Journal,29(6), 1075-1099. Wan, Y. K., Ng, R. T., Ng, D. K., Tan, R. R. (2015). Retrieved 18 May 2017 Material flow cost accounting (MFCA)based approach for prioritisation of waste recovery.Journal of Cleaner Production,107, 602-614.

Study Guide For Double Helix Essay Sample free essay sample

Part I: Due Friday. January 25th 2013. Type or Hand Write in Ink.Research Huntington’s disease and reply these inquiries. ( 10 platinums ) a.Make this first! What is Huntington’s DiseaseB. How is it caused on a familial degree? Be specific about the chromosome # . familial mutant. dominant or recessionary. and opportunity of inheriting the upset. c. What are symptoms?d. Is at that place a remedy? What are interventions?**Include citations from at least 2 dependable beginnings. Part II: Due ______________________ . Reading Guide Questions and Essay *Be certain to include page Numberss and quotation marks from the novel. when appropriate. to guarantee a complete reply and full recognition.1. What is the connexion between what Wyatt Transgenics Company does and the mention to the amusing â€Å"The Swamp Thing† ? ( 2 platinums ) The connexion between Wyatt Transgenics and the comedian is that in the company they alter organism’s cistrons and that’s what had happened to the Swamp Thing ( pg 64 ) 2. We will write a custom essay sample on Study Guide For Double Helix Essay Sample or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page What does the term â€Å"transgenic† mean? ( 2 platinums ) Transgenic is when an being is altered by holding a cistron from another species transferred into the original being. ( pg 64 ) 3. How do the scientists make the animate beings develop the coveted proteins? How do scientists entree the proteins? Supply the 3 exact inside informations. ( 4 platinums ) The scientist make the proteins by giving the coneies the transgenic cistrons. so in the coney the cistrons make the coneies produce the proteins in their milk. and so they milk the coneies and sublimate the proteins out of the milk. ( pg 67 ) 4. How can the proteins from the animals’ milk be used? ( 2 platinums ) The proteins can be used for interventions for arthritis and malignant neoplastic disease and several other conditions that affect the immune system. ( pg 67 ) 5. When was proving for Huntington’s disease foremost made legal? Explain how Eli’s parents were able to acquire him tested. ( 2 platinums ) Huntington’s disease was foremost made legal in 196 8. Eli’s parents were able to acquire him tested so immature because they said it was Eli’s father acquiring tested because he was over 18. 6. Based on the novel. what is a Chimera? ( 2 platinums ) A Chimera is a being that is created by a recombination of Deoxyribonucleic acid from different beginnings. ( pg 189 ) 7. How does the term Chimera relate to Eli and Kayla? ( 2 platinums ) The term Chimera relates to them because both of them were made because Eli’s ma had Huntington’s so they â€Å"made† both of the childs. 8. What is the familial marker for Huntington’s disease? ( 2 platinums ) The familial marker for Huntington’s is huntingtin. 9. Should the Acts of the Apostless of Dr. Wyatt be considered legal? Why or why non? ( 4 platinums ) Yes. because it was for the interest of non acquiring Huntington’s. It should be legal because that manner Eli would non hold had to fight through the disease. 10. What are the names of the bases notated as C-A-G? ( 2 platinums ) The names are cytosine-adenine-guanine. 11. Make you hold with the handicapped adult male mentioned in the epilogue? Why or why non? ( 4 platinums ) Yes. because he says there is nil incorrect with holding down’s syndrome so why would people desire to halt this disease because they don’t harm anyone. 12. If you were in Eli’s place. would you take to be tested for Huntington’s? Explain why or why non with points mentioned in the book. ( 6 platinums ) I would state yes. Even though I would be afraid to cognize the truth its better to cognize in front of clip alternatively of it merely get downing to go on one twenty-four hours. Besides because he would desire to protect the kids he would hold. 13. Describe how Dr. Wyatt made certain that Ava’s babe would be negative for Huntington’s disease. There are 2 specific stairss. ( 2 platinums ) He made certain by taking her eggs and happening which 1s would non hold the cistron and so infixing the sperm that would be besides non hold the cis tron.

Using A USPersuasive Essay Sample

Using A USPersuasive Essay SampleAn effective USPersuasive Essay Sample is a crucial element to successful writing. The main premise of the essay is a very important aspect that will determine the success or failure of the project. A brilliant example of this would be a typical article that describes your successes or the worst that can happen to you in terms of life, work, school, and so on.The essay should contain the latest creative touch of the writer. Make it engaging and interesting without ending up with a boring job. Many essay writing magazines have tried their best to develop ways to get people to become more innovative while writing an essay and have succeeded in this endeavor.You can come up with a fantastic essay by simply using the correct sentence structure. When you can create a title that is clear and provides a suitable conclusion, you are ready to tackle writing the essay. It is the first stage of your essay.To make it interesting, you can introduce your topic and then start writing the essay. You should pay attention to all the aspects that go into making your topic attractive. You should keep your readers in mind and provide them with lots of exciting details about the topic. When you think of your topic in this manner, you will surely have a remarkable writing.It is better to use a unique perspective as the basis for your writing. After you have implemented this unique viewpoint, you can really ensure a good essay. Use statistics and test your knowledge on a certain topic and try to make your essay interesting.Whenever you begin writing your essay, make sure that you are getting your thoughts and ideas across to your readers in a clear and concise manner. Start your essay by showing how you are going to solve the problem and why it should be solved. This is the starting point of a persuasive essay and will help you answer the most vital question that the reader has.An effective persuasive essay sample can be found online and it will not co st you anything. All you need to do is look for it and start creating amazing essays. An effective USPersuasive Essay Sample can be found online from the numerous websites that are associated with this field.

BMW

BMW BMW is a German manufacturer of automobiles, motorcycles, and aircraft engines. It is one of the top luxury car manufacturers in Europe, North America, and the world today. The company?s initials, BMW, stand for Bayerische Motoren Werke, which in English translates to Bavarian Motor Works. BMW is based in Munich, Germany, and is Europe?s leading automobile exporter.The company can trace back its history to 1913, when Bavarian Karl Rapp started an aircraft engine shop and self-named it Rapp Motor Works. When Rapp resigned, in 1917, the company was taken over by Austrian engineer Franz-Josef Popp who renamed it to what it is currently known as. That same year, Max Friz, the company?s chief engineer, designed BMW?s first aircraft engine. This in turn created a strong demand for BMW?s engines. In effect, BMW?s emblem reflects the company?s beginnings by representing a rotating airplane propeller. Then, when the Treaty of Versailles of 1919 prohibited German companies from fabricating air crafts and aircraft engines, the company began producing air brakes for railways.BMW Welt, Munich, Germany Espaà ±ol: BMW Welt, Mà ºn...In1923, BMW launched its second product line, the R32, a motorcycle, which kept its record speed in motorcycles, for most of the 1930?s.

Six Philosophy Questions Essay Example | Topics and Well Written Essays - 750 words

Six Philosophy Questions - Essay Example Empiricists argue that empiricism is simpler compared to rationalism. It is supported by a simple scenario; that a blind person cannot tell what a given color looks like. However, an experience with one’s senses can solve the case therein. Answer for Question 2 Metaphysics - This is a branch of philosophy that is mainly concerned with describing and providing information about how nature came into being in the context of the world. Immanuel Kant is a renowned metaphysics philosopher, whose contribution to this branch entailed pure reason critiquing. Here Kant presents knowledge under aspects of constraining factors, such that what we know based on our knowledge is limited and constrained by identifiable factors. Ontology – This is the study of categories that are likely to be assigned to existing things or those things that are said to exist in/on some identified domain. A philosopher by the name Parmenides is rated among the initial proposers of ontology, fundamentally in the aspects of reality and its nature. Epistemology – This is a branch of philosophy primarily concerned with the definition and description of knowledge. It defines knowledge and outlines the process through which knowledge is acquired. In this regard, the idea is to assess the process through which people come to know what they know. This branch was introduced by a philosopher called James Frederick Ferrier. Ethics – This branch of philosophy addresses issues of morality. This branch of philosophy is also called moral philosophy. Socrates is a great figure in this branch. He successfully influenced scholars and citizens to diversify their attention and integrate humankind conditions in their subjects. Logic – This refers to a formal and a systematic exploration of principles. The principles herein include but not limited to validate inferences, correct and right reasoning. The discipline of logic in philosophy was introduced by Aristotle. Aristotle made em phasis on the fundamental roles of logic not only in philosophy but also in other fields of study. Aesthetics – This is a fundamental philosophy branch that addresses aspects and concepts of taste and preference, art and beauty. It focuses on how beauty is created and further outlines how to appreciate tastes, art and beauty. Political Philosophy – This is the study of specific topics that directly influence coherence of people in a given social setting. These topics include but not related to law, justice, rights and freedoms, as well the formulation and implementation of governing codes by an authoritative body. Cicero is among the greatest influencers of political philosophy. The philosopher’s work was to mobilize and influence the establishment, growth and development of organized societies. Answer for Question 3 Rene Descartes, born in France in the year 1956 is remembered for his contribution to the field of philosophy. Regarded as the modern science found er, Descartes is a man who offered philosophy and other fields of study a whole new way of thinking. His thinking disregarded assumptions and emotional-based ideas and beliefs. His doubt elicited the conclusion that he only believed and accepted ideas that could be proved or those that constituted a direct observation through systematic deductions. His starting point

Non tariff barriers to trade in IT products Essay

Non tariff barriers to trade in IT products - Essay Example Government regulation is essential because it is the only authority responsible in making sure that mechanisms that have been put in place to prevent new trade barriers are closely monitored. Conformity assessment is a tool used by governments in such a way as to allow the free movement of goods while at the same time making sure that the goods comply with set standards. During such assessments, only goods that comply with provisions concerning standards of a specific country are allowed into its markets and those that do not are sent back to their manufacturers for correction. In most cases, conformity assessments are done on a regular basis and it is required that these assessments be carried out according to the legislation that has been passed within a country. The government is therefore tied by these legislations and it cannot go beyond them when inspecting goods for conformity because to do so might result in serious legal action from the manufacturer. Manufacturers are also obligated to ensure that the products that they design and manufacture are done in a way that they conform to the requirements needed by the government. The need to ensure that products conform to requirements is supposed to motivate manufacturers to produce only the best products that they can because they have to be in line with legislation concerning technical harmonization (Reynolds 2009, p.21). Conformity assessment is a course of action that is taken before a product is allowed into the market and this is a procedure that is designed to ensure that it fulfils all necessary requirements. Legislations concerning this procedure are enforced by governments in such a way that it is performed in a manner that follows technical procedures as is specified in the specific legislation. Under normal circumstances, manufacturers are required to choose from among different procedures of conformity in a bid to