Budget Variance Report for Hospital Department Assignment

Spending Variance Report for Hospital Department - Assignment Example The specialist of this task talks about the accepted procedures, that are required when setting and overseeing wellbeing medical clinic spending plans. These essentially, incorporate yet not constrained to utilizing near benchmarks, setting exceptional, superior division spending plans, building up a social point of view of responsibility, overseeing costs, for example, pay rates and supplies agreeably, maintain observing changes and having restorative activity plan and utilizing a decent scorecard. In the same way as other wellbeing frameworks offices normally trail to achieve its activity focuses with this case nearby of variety of more significant compensations and considerably more than provisions noted. For that month, capacity to meet planned working edge targets was impractical. Subsequently, supplies had repressed expected normal month to month working edge to help the emergency clinic in running its area of expertise. To conclude that, the scientist of this task is to take a gander at factors that came about to the difference. During that time, the office burned through 80% more on things not planned for that month implied a 3.6% normal spending fluctuation. Notwithstanding, a basic look demonstrated that 40% of the 80% dollar esteem totaled essential spans added to surprising volume increment after the spending plan initially drawn. The specialist expresses that spending change report should have been made from general record framework, income and costs. Different elements considered in this task are genuine outcomes, spending fluctuation, percent change and alongside financial plan.

Assignment 2 Essay Example | Topics and Well Written Essays - 750 words - 6

Task 2 - Essay Example The numerical model introduced by the Deming was viewed as unreasonable model. The new methodology of business introduced by Deming requested to change the entire framework and totally rebuild the framework. Rebuilding the total framework made the model disputable. Deming’s idea of variety can be executed to the homeroom by understanding the factual hypothesis. With the execution of the measurable hypothesis, it is anything but difficult to diminish the effect of variety by actualizing and improving innovation, plan of the examination and through legitimate preparing of staff and understudies. A wood cutting machine cuts wood signs into alluring estimated amble. Wood logs are physically embedded with the assistance of lifting machine and afterward the logs are cut into half and afterward equivalent measured equal pieces of timber are cut. The basic variety factors are hardness of the wood logs, wear of the cutting edges and machine vibrations. A few times the size of the wood logs contrasts from each other. In the comparable way, some of the time the cutting edge quits pivoting which is caused because of the mistake of the engine bearing. Deming gave an orderly and scientific quality control training strategy that necessary science, statics, and modern designing administration. There is a need to produce vision, instruct the understudies drew closer to be fruitful, choice ought not just founded on viable expense, continually improve the framework, train the staff and recruit individuals with great information and aptitudes to educate, give direction to the understudies as opposed to being their masters, gain regard of the understudies as opposed to requesting the regard, reward the endeavors of the understudies, never rebuff the understudies however permit than to self develop themselves. Juran’s theory underlines that quality, creation and economy can be expanded by improving the administration. He depicted the three administration improving plans to improve the system’s

The Worst Christmas Ever

The Worst Christmas Ever It’s Christmas Day. Little Andy tears off wrapping paper to reveal Optimus Prime. He smiles as the large robot toy comes to life with flashes and beeps. Andy’s parents’ expressions, however, are more pained grimaces than smiles. A few minutes later, Andy discards the toy and begins unwrapping the rest of his presents, extracting each box from under the tree, one by oneâ€"some long, some tall, some heavy, some light. Each box reveals a new toy; each shred of wrapping paper, a flash of happiness. An hour later, however, little Andy is crying hysterically. Based on his fits, this has undoubtedly been the Worst. Christmas. Ever. Sure, Andrew received many of the things on his listâ€"but he’s far more concerned with what he didn’t receive. The toys in front of him simply remind him of what he doesn’t have. Sounds childish, but we do the same thing: we look at things around us and want more. We covet the neighbor’s new car, the co-worker’s new clothes, the friend’s new iPhone. What if Andy was happy with the toys in front of him? What if we were, too? Subscribe to The Minimalists via email.

Abigail Adams Chapter Guide Essay - 934 Words

Haley Young Dearest Friend: A Life of Abigail Adams Reading Journal Chapter 1: A Minister’s Daughter * Abigail was born to Reverend William Smith and his wife Elizabeth in Weymouth parsonage in Massachusetts. * She has two sisters, Mary and Betsey. The main point of this chapter was to showcase the religious, family-oriented background that Abigail was raised in. It explains why she is so focused on her family and John later in her life. It also explains her penname â€Å"Diana† and her love for literature and being involved in politics, after being taught to read at a young age. Chapter 2: John * Abigail and John were married on October 25, 1764. The maim point of this chapter is to show the love developing between John and†¦show more content†¦Chapter 8: The Long Separation * After his commission to France, John was elected minister plenipotentiary which extended his stay in Europe. Chapter 9: Years of Decision * While John was in Europe, Abigail couldn’t decide whether or not to join him, but when he was commissioned to negotiate a treaty of commerce with Great Britain, she and Nabby decided to go and join him in Europe. * Nabby fell in love with Royall Tyler so the trip was also to see if their love would last. Chapter 10: Europe * Abigail liked London because of the class but disliked Paris because she thought it was dirty and the people were rude. * The servants did less in Europe, so it was more expensive to run a household ,which frustrated Abigail. * John was then appointed minister to London by congress. Chapter 11: â€Å"The Ambassadress† * Abigail was overwhelmed by the wealth of the royal court in London. * She and John were not used to the expenses of clothing, servants, and hosting dinners for other dignitaries. This was made even worse by the low salary John was being paid by Congress. Chapter 12: A Homesick American * In London, Abigail continued to miss American and her easy-going life in the countryside because she felt confined in the city in London. Chapter 13: The Vice President’s Lady * After Europe,Show MoreRelated Importance of Early American Women Writers Essay2207 Words   |  9 Pagessleep for writing gave women American writers their start (4). Different styles of writing emerged from various early American women writers in each century, there by setting a precedent for those that followed. Anne Bradstreet, Phillis Wheatley, Abigail Adams, Hannah Foster, Susanna Rowson, and Louisa May Alcott established new forms of literary styles like poetry, letters, fiction, and novels in the 17th, 18th, and 19th centuries. Anne Bradstreet established domestic tradition in American poetryRead MoreAmerican Revolution and Study Guide Essay example5377 Words   |  22 PagesChapter 2 Study Guide Questions â€Å"The Planting of English America† 1. Discuss English treatment of the Irish and its consequence (10pts) 2. What lessons do you think English colonists learned from their early Jamestown experience? Focus on matters of fulfilling expectations, financial support, leadership skills, and relations with the Indians. What specific developments illustrate that the English living in the plantation colonies tried to apply these lessons? (25 pts) 2. Compare and contrastRead MoreSummary Of Thirty Years A Slave By William Wells Essay1513 Words   |  7 Pagesindependence to guide the 13 colonies, stating â€Å"We hold these truths to Bickes 2 be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable rights, that among these are Life, Liberty, and the pursuit of Happiness† (US 1776). The time to separate from the British Empire had arrived, but the Founding Fathers dismissed unlocking the chains of their poorly treated cooks, harvesters, and maids. Abigail Adams, wife of Founding Father John Adams, threatenedRead MoreApa Style Lite for College Papers15275 Words   |  62 PagesAPA STYLE LITE FOR COLLEGE PAPERS American Psychological Association Style for Final Manuscripts by Dr Abel Scribe PhD - January 2010 APA Lite for College Papers is a concise guide to crafting research papers in the style of the American Psychological Association (APA). It is based on the current edition of the APA Publication Manual (corrected printing, 2009) while incorporating guidelines for â€Å"Material Other Than Journal Articles† found in the last edition. APA Lite succeeds the APA Crib SheetRead MoreDried Malunggay (Moringa Oleifera) Leaves in Ethanol Production6983 Words   |  28 PagesNational High School Special Science Curriculum In Partial Fulfillment of the Requirements for Research I Proponents: Catangay, Jhantal A. Gicana, Emchie Elaine R. Marasigan, Jan Ian B. Natividad, Abigail Jacinthe B. Viaje, Kyrinne Kate M. Zara, Hazel Jane Muriel C. 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Communications- is the process of passing information, experience, opinion etc from one person to another. It is a bridge of understanding. 5. Controlling It implies measurement of accomplishment

Narcissus Classic Greek Icon of Extreme Self-Love

Narcissus is a legendarily handsome young man in Greek mythology and the basis of a fertility myth. He experiences a particularly extreme form of self-love which leads to his death and transformation into a narcissus flower, fit to attract the goddess Persephone on her way to Hades.   Fast Facts: Narcissus, Greek Icon of Extreme Self-Love Alternate Names: Narkissus (Greek)Roman Equivalent: Narcissus (Roman)Culture/Country: Classical Greek and RomanRealms and Powers: The woodlands, no powers to speak ofParents: His mother was the nymph Liriope, his father the river god KephisosPrimary Sources: Ovid (The Metamorphosis III, 339–510), Pausanius, Conon Narcissus in Greek Mythology   According to Ovids Metamorphosis, Narcissus is the son of the river god Kephissos (Cephissus). He was conceived when Kephissos fell in love with and raped the nymph Leirope (or Liriope) of Thespiae, ensnaring her with his winding streams. Concerned for his future, Leirope consults the blind seer Tiresias, who tells her that her son will reach old age if he never knows himself, a warning and an ironic reversal of the classic Greek ideal, Know thyself, which was carved on the temple in Delphi.   Narcissus dies and is reborn as a plant, and that plant is associated with Persephone, who collects it on the way to the Underworld (Hades). She must spend six months of the year underground, which results in the changing season. Therefore, Narcissus tale, like that of the divine warrior Hyacinth, is also considered a fertility myth. Narcissus and Echo Although a stunningly beautiful young man, Narcissus is heartless. Regardless of the adoration of men, women, and mountain and water nymphs, he spurns them all. Narcissus history is tied up with the nymph Echo, who was cursed by Hera. Echo had distracted Hera by keeping up a constant flow of chatter while her sisters were dallying with Zeus. When Hera realized shed been tricked, she declared that the nymph would never be able to speak her own thoughts again, but could only repeat what others said.   One day, wandering in the forest, Echo meets Narcissus, who had been separated from his hunting companions. She tries to embrace him but he spurns her. He cries I would die before I would give you a chance at me, and she answers, Id give you a chance at me. Heartbroken, Echo wanders off into the forest and eventually mourns her life away to nothing. When her bones turn to stone, all thats left is her voice answering others lost in the wilderness. Echo and Narcissus, 1630, by Nicolas Poussin (1594-1665), oil on canvas. G. Dagli Orti / Getty Images A Fading Death Finally, one of Narcissus suitors prays to Nemesis, the goddess of retribution, imploring her  to make Narcissus suffer an unrequited love of his own. Narcissus reaches a fountain where the waters are unruffled, smooth and silvery, and he stares into the pool. He is instantly smitten, and eventually recognizes himself—I am him! he cries—but he cant tear himself away.   Like Echo, Narcissus simply fades away. Unable to move away from his image, he dies from exhaustion and unsatisfied desire. Mourned by the woodland nymphs, when they come to gather his body for burial they only find a flower—the narcissus, with a saffron-colored cup and white petals. To this day, Narcissus lives in the Underworld, transfixed and unable to move from his image in the River Styx.   White daffodils on a rustic wooden background. Marfffa / Getty Images Plus Narcissus as a Symbol To the Greeks, the narcissus flower is a symbol of early death—it is the flower gathered by Persephone on her way to Hades, and it is thought to have a narcotic fragrance. In some versions, Narcissus is not transfixed by his image out of self-love, but instead mourns his twin sister. Today, Narcissus is the symbol used in modern psychology for a person afflicted with the insidious mental disorder of narcissism. Sources and Further Information Bergmann, Martin S. The Legend of Narcissus. American Imago 41.4 (1984): 389–411.Brenkman, John. Narcissus in the Text. The Georgia Review 30.2 (1976): 293–327.Hard, Robin. The Routledge Handbook of Greek Mythology. London: Routledge, 2003.Leeming, David. The Oxford Companion to World Mythology. Oxford UK: Oxford University Press, 2005.Smith, William, and G.E. Marindon, eds. Dictionary of Greek and Roman Biography and Mythology. London: John Murray, 1904.

Biography of Barack Obama Free Essays

string(57) " nationalist party of the revolutionary, radical Blacks\." Senator Barack Obama (D, Illinois) said that nowhere else is his â€Å"story even possible. † The junior senator is a candidate for his party’s 2008 presidential nomination. Born Barrack Hussein Obama on August 4, 1961 in Honolulu, Hawaii to Barack, Sr. We will write a custom essay sample on Biography of Barack Obama or any similar topic only for you Order Now and Ann Dunham. Barack Sr. was a goat herder like his own father, a servant in the home of the British. The Obamas were from the Luo ethnic group of Nyanza Province in Kenya. Ann was a White American from Wichita, Kansas whose father was an oil rigger during the Depression. At the outbreak of World War II he enlisted in the army of General Patton. Her mother worked in the production line of bombers. At the end of the war, they pursued their studies through the G. I. Bill. With the Federal Housing Program they purchased their house and settled in Hawaii. In the 1950s, the Obamas’ Luo ethnic group was a frontrunner in Kenya’s struggle for independence. The Dunhams, on the other hand, were against slavery as early as the 1800s. Barack Obama’s parents met at the East-West Center, Manoa Campus of the University of Hawaii. Barack’s father was on a scholarship and was the first ever from a country in Africa. The marriage did not last, as interracial unions were not accepted. In some states it was illegal. It was not much of a problem to the Dunhams but it was to the Obamas, who found it difficult to have a White American for a daughter in law. Under the circumstances, they had to divorce when Barack was two years old. Barack Sr. moved to Harvard on another scholarship for a Doctorate in Economics. Father and son met again when Barack was ten. They kept in touch through letters until Barack Sr. ’s return to Kenya and his death by car accident in the early 1980s. Barack’s mother remarried. Lolo Soetoro, an Indonesian student of the East-West Center became her husband. In 1967 when Barack was six they moved to Jakarta where Lolo got a job in an oil company. Barack’s half-sister Maya was born. Barack went to school in Jakarta where lessons were conducted in Indonesian. Barack or Barry returned to Hawaii when he was 10. He joined his grandparents, Madelyn and Stanley Dunham. His mother lived with them later until her death in 1995 due to ovarian cancer. In 1979, Barack graduated with honors at the renowned Punahou Academy. They were only 3 Black students in Punahou. It was at this time that became conscious as well as concerned about mixed racial heritage. He was troubled about racism and his African-American background. He could not deal with his being African-American having a White American family. He turned to cocaine, marijuana and alcohol. Just like most teens of his background they needed an outlet for their inner rage and in the process tended to self-destruct. After Punahou, he transferred to Occidental College in Los Angeles where he got his act together. After two years he moved to the esteemed Columbia University in New York. He got to visit Kenya for the first time and renewed ties with his relatives. He graduated from Columbia with a Degree in Political Science. For a while he involved himself in community work in Harlem. He decided he could not live to support himself with so little pay. He decided to leave New York and move to Chicago. The South Side of Chicago is an impoverished community. Barack worked as a community organizer for the poor residents of Roseland and the development of public housing for Altgeid Gardens. Law school beckoned. This time his application was accepted by Harvard Law School, one of the best in the country. He became the first African-American president of the Harvard Law Review Journal. It opened doors of opportunities for him upon graduation. He graduated Magna Cum Laude in 1991. True enough, top Manhattan law firms came knocking on his door. $100,000 annual pay offers were turned down by Barack. He opted to return to Chicago to work for Miner, Barnhill Galland as a civil rights lawyer. He handled housing and labor discrimination cases, taught at the Law School of the University of Chicago and organized voter registration drives. The large turnout of registered Black voters in Chicago, helped bring Bill Clinton straight to the White House in 1992. Chicago has a special place in Obama’s heart. In 1988 while working as a summer associate in Sidley Austin, a Chicago Law Firm, Michelle Robinson was assigned as his mentor. Michelle was also a graduate of Harvard Law School. She was from a Black, working-class family on the South Side. She and a brother who excelled in Basketball went to Princeton University. Michelle obtained her undergraduate degree at Princeton. Michelle became Mrs. Obama, when he married her in October 1992. They have two daughters, Malia and Sasha. Michelle and the girls have remained in Kenwood on Chicago’s South Side instead of moving to Washington. Michelle still works as an executive in a hospital. In 1996 Barack Obama ran for and won a senate seat from Hyde Park, his home district. Hyde Park is the neighborhood around the University of Chicago. The community even with its upscale side has a high rate of crime and unemployment. Among Obama’s accomplishments are: tax breaks for the low-incomed, a state insurance to include uninsured children, increase health care services as well as education programs in early childhood for the poor, and tracking stops and speed of drivers by law enforcers. The latter was supposed to reduce discriminatory profiling by police patrol officers. Another significant legislation was for police to videotape confessions on homicide cases. In 2000 he made a try for a congressional seat against Bobby Rush, a Black former member of the Chicago City Council. Rush was the founder of the Black Panther Party, Illinois Chapter. The Black Panther was the 1960s nationalist party of the revolutionary, radical Blacks. You read "Biography of Barack Obama" in category "Papers" Rush capitalized on his experience and criticized Obama’s wealthy and white votes. Obama experienced his first major defeat garnering only 30% of the votes. In 2004 when Peter G. Fitzgerald (R, Illinois) bared plans of retirement, Obama made a bid for a senate seat. When supporters thought it premature for him to aim for a position that high, they were certainly in for a big surprise. Obama garnered 53% of the votes in the primary, against 6 other challengers. This appeared to be a record high among African-Americans who figured prominently in white-populated precincts. These made the Democrats take him and his campaign more seriously. In the 2004 senate elections, he faced Jack Ryan of the Republicans. Ryan was a good-looking parochial school teacher, who used to be an investment banker. His former wife was Jeri Ryan, the star of Boston Public. There were issues on the Ryans’ divorce that did not sit well with the Republican’s platform with regards to family values. Jack Ryan withdrew from the race. Alan Keyes, the talk show host from Maryland moved to Illinois to oppose Obama’s senate bid. Keyes’ adversarial stand on homosexuality and his two unsuccessful white house campaigns did not make him a strong opponent. With free trades that removed tariffs, US industries started to transfer their factories outside of the United States. Such meant great loss of jobs and employment. Obama’s campaign promise was a halt in bringing jobs overseas. That swayed the votes for Obama. What would happen next would Obama’s defining moment. In the Democratic National Convention of July 2004 Obama delivered the keynote address of the convention as requested by John Kerry who would end up the party’s standard bearer. Much was expected of Obama and he delivered! He earned praises and standing ovations for his well-crafted speech and his eloquent delivery. He spoke about the need for America to unite in order that it may be strong. He reminded everyone of America’s diverse ethnicity and ideologies that made the county rich. He said that the American way was to provide for all, not for just a few. If there was an elderly who was not at all related to him and was too poor to pay both rent and medicines, Barack Obama said, it made his life poorer. He said the people should mind what injustice is committed to his fellowmen like a brother to a brother. He believed that such acts of concern make America work. Analysts found in Obama’s speech a great amount of positivism, hope and optimism. They all found a promise in Obama, an emerging leader among the Democrats and possibly a near-future president of America. 70% of the votes of Illinois went to the 43 year old Obama with only 27% left for Keyes in the senatorial contest. In the US Senate of 2005, Obama was one of the youngest. His first significant legislation was the Higher Education Opportunity through the Pell Grant Expansion Act of 2005 or the HOPE Act. This was for those students who received financial aid for college from the Federal Government, the legislation aimed for an increase in the amount provided. He crossed party lines to seek support for important legislations. He teamed up with Sen. Richard Lugar (R, Indiana) for a bill to expand efforts to destroy all weapons of mass destruction in Russia and Eastern Europe. Together with Sen. Tom Corburn (R, Oklahoma) they kept tight watch on government spending through a website they created. He and Sen. Russ Feingold (D, Wisconsin) also sought to stop the lobbyists from giving members of Congress gifts like travel on private jets. He raised vital issues on the senate floor like awareness of Avian flu and its threats, the destruction of Hurricane Katrina and its victims, alternative fuel sources and worked for better benefits for the veterans. As senator he is on the Health, Education, Labor and Pensions Committee, the Foreign Relations Committee, the Veterans Affairs Committee and the Environment and Public Affairs Committee. In US history, Obama is the fifth African American elected to the senate in 2005 and only the third towards the end of Reconstruction. Obama joined the few other Blacks who made it to the senate, the first ever was Hiram Rhoades Revels of North Carolina in 1870, Blanche K. Bruce of Virginia in 1875, Edward William Brooke III from Massachusetts in 1966, and Carol Moseley Braun from Illinois in 1992. Braun is also the first African-American woman elected to the senate. Obama was a strong critic of President Bush’ policy on Iraq since the 9/11 terrorist attacks. He spoke against using force in Iraq at the Chicago’s Federal Plaza rally of October 2002. Barack Obama opposed what he called â€Å"dumb wars† and was particularly concerned with the lives they had cost. He believed that there was a better way to handle Saddam Hussein. He saw Iraq’s economy battered and his military weak and that there was no way for Saddam but down. He knew that the war in Iraq will be a protracted one with an unpredictable end, costs, and consequences. He warned that it could bring out the worst from the Middle East, the Arab world and the Al-Qaeda. He has authored two books, namely: (1) His autobiography â€Å"Dreams from My Father: A Story of Race and Inheritance† published in 1995, and (2) â€Å"The Audacity of Hope: Thoughts on Reclaiming the American Dream,† published in 2008. Obama announced that he is gunning for the 2008 Democratic presidential nomination. He is up against the Sen. Hillary Rodham-Clinton. Works Cited â€Å"About Barack Obama. † 2008. United States Senate. 6 May 2008 http://obama. senate. gov/about/ â€Å"Barack Obama Biography. † 2006. Thomson Gale, a part of the Thomson Corporation. 6 May 2008 http://www. notablebiographies. com/news/Li-Ou/Obama-Barack. html â€Å"Barack Obama Biography (1961-)† 2008. bio. biographies. com. 6 May 2008 http://www. biography. com/search/article. do? id=12782369page=1 â€Å"Meet Barack. † 2008. Barack ’08. BarackObama. com. 6 May 2008 http://www. barackobama. com/about/ How to cite Biography of Barack Obama, Papers

Melanoma Antigens And Antibodies Springer †Myassignmenthelp.Com

Question: Discuss About The Melanoma Antigens And Antibodies Springer? Answer: Introduction Melanoma is defined as the most dangerous form of skin cancer (ReisfeldFerrone, 2012).The World Health Organization (WHO) estimates that worldwide there are 66,000 deaths annually from skin cancer, with approximately 80% due to melanoma(Hodi et al., 2010, pp. 712).The main cause behind the occurrence of melanoma is the ultra violet radation causing damage of the DNA of the skin cells or in the pigment producing melanocytes, to be precise(RassReichrath, 2008, pp. 162-178). This damage is manifested as detrimental DNA mutation leading to the development of the malignant tumors or melanoma(RassReichrath, 2008, pp. 162-178). The other causes of melanoma apart from increased sun exposure or exposure to ultraviolet (UV) radiation are, increased in the rate of outdoor activities, a total change in the dressing style, increased rate of longevity, high rate of ozone layer depletion or global warming, geneticpredispositionand immune suppression(LeiterGarbe, 2008, pp.88-103). The tumours origin ate in the basal layers of the epidermis and mostly resembles to skin moles during the initial stage of the development(Shields et al., 2011, pp. 389-395). Melanoma is curable if detected and treated early. However, in the majority of the cases, melanoma remains undetected during its latent stage and leading to the principal cause of death behind skin cancer (Tsao et al., 2015, pp.717-723). The following report will shed a detailed light on the prevalence of melanoma in Australia and Japan. The report also discusses three possible treatments for curing melanoma and the role of the healthcare professionals in providing such treatments. At the end, the report throws a brief light on the impact of this fatal disease, melanoma on the community. Prevalence of Melanoma in Australia Australia has one of the highest occurancerates of melanoma in the world (Melanoma Institute Australia, 2017). The occurrence rate is so high that melenoma is now regarded as Australias national cancer. It is the third most common cancer in Australia. Melanoma comes only after prostate cancer (male)/breast cancer (female) and bowel cancer(Melanoma Institute Australia, 2017). Parameter Percentage of Occurrence Year Occurrence rate in male 12% of all cancer 2017 Occurrence rate in female 9% of all cancer 2017 Total population diagnosed 14000 2017 Rate among skin cancer 2% 2017 Casualty of melanoma 75% of all skin cancer death 2017 Table: Prevalence Rate of Melanoma in Australia Prevalence of Melanoma in Japan According to the nationwide survey with malignant skin tumours conducted among the Japanese patients during the year of 1987 to 2001 reflected that basal cell carcinoma is the most prominent cancer in Japan followed by squamous cell carcinoma and malignant melanoma(Ishihara, Saida, Otsuka Yamazaki, 2008, pp.33-41). Malignant melanomas are mostly observed in the skin and are rare in the mucosal region of head and neck(Shiga et al., 2012). The male to female ratio was found to be 1: 0.97 to 1: 1.14(Ishihara, Saida, Otsuka Yamazaki, 2008, pp.33-41). The survival rate has found higher in females than that of male (70.6% female and 60% male)(Ishihara, Saida, Otsuka Yamazaki, 2008, pp.33-41). As per the age distribution, melanoma is detected during the later stages in life during 40 to 49 years of age with highest occurrence rate at the age of 60 years(Ishihara, Saida, Otsuka Yamazaki, 2008, pp.33-41). Sole of the foot was found as the main site of occurrence for melanoma in both males and females. However, lower limbs of the females were also detected as the common site of occurrence. Among Melanoma type, AcralLentiginous melanoma accounted to about 50% of occurrence among the Japanese population which is followed by nodal melanoma (Ishihara, Saida, Otsuka Yamazaki, 2008, pp.33-41). Treatment for Melanoma Adjuvant therapy with interferon alpha is the best suited therapy for the patients who are suffering from surgically restricted melanoma without or without the metastases of the lymph node. Interferon alpha is the principal agent to deliver significant survival benefit in patients who are suffering from high risk melanoma(Garbe, Eigentler, Keilholz, Hauschild Kirkwood, 2011, pp. 5-6). According to Garbe et al., (2011), patient patients who received intravenous therapy for interferon alpha 2b (20 million units per meter square per day) for one month showed increases rate of survival. This dosage instruction was further revised with 10 million units per meter square, 3 times per week for tenure of 48 weeks(Garbe et al., 2011). Chemotherapy Chemotherapy is by far the most accepted palliative therapy for melanoma. It is used for the treatment of stage four metastatic melanoma. Among the chemo therapeutic agent, the most popularly used drug for the treatment of melanoma is decarbazine(Garbe, Eigentler, Keilholz, Hauschild Kirkwood, 2011, pp.10). On the other hand, oral consumption of temozolomide and yield same success result in comparison to that of decarbazine(Garbe, Eigentler, Keilholz, Hauschild Kirkwood, 2011, pp. 10).The antitumor activity of decarbazine is not because of the formation of diazoniumcations but due to the subsequent high proteolysis rate of decarbazine(Iradyan, Iradyan, Stepanyan, ArsenyanGaribdzhanyan, 2010, pp. 175-176). As per the obswervation, administration of decarbazine results in the oxidation of the long triazene chain present in the microsomonal cells of the human body. This leads to cell death in the G1 phase of the cell cycle. Sometimes, cell death is also encountered in early S-phase of t he mitosis cell cycle (Iradyan, Iradyan, Stepanyan, ArsenyanGaribdzhanyan, 2010, pp. 175-176). Immunotherapy This therapy is recommended for the immuno suppressed individuals who are suffering from melanoma. The immunotherapy has been found to improve the process of immune recognition followed by antitumor immune response of the effector via the process of antigen presentation and eliciting effector memory T-cells(Garbe, Eigentler, Keilholz, Hauschild Kirkwood, 2011 pp. 9). This therapy is also known as vaccination therapy and is found to be effective at it prevents recurrence of the disease due to the generation of the memory response. The advanced in the domain of structural analysis of the antigenic epitiopes have led to the foundation of the immunotherapy (Garbe, Eigentler, Keilholz, Hauschild Kirkwood, 2011 pp. 9). Role of Health Professionals Providing the Treatment Apart from framing proper treatment regime for the patient there are other important roles that need to be played by an oncologist. Communication related the overall disease prognosis, treatment and advanced therapy plan to the patient and the family is one of the vital parameters in the domain of developing a strong relationship between the oncologist and the patient(Fujimori, Shirai, Asai, Kubota, Katsumata Uchitomi, 2014).. Proper communication and development of trust helps the patient to generate less psychological stress and promoting quality of life and well-being during the treatment(Fujimori, Shirai, Asai, Kubota, Katsumata Uchitomi, 2014).. One of the greatest challenges for the oncologist is, breaking the bad news in the front of the patient and his family members. Questions related to the disease prognosis, the life expectancy of the patient needs to be answered with care and in detail. This is indeed a stressful task and demands a lot of knowledge in the field of signs o f the disease prognosis and proper flexibility in the communication skills with the patients and sensitivity(Fujimori, Shirai, Asai, Kubota, Katsumata Uchitomi, 2014). Apart from administering medicines, the oncologist needs to be careful about the nutritional balance of the patient. Since chemotherapy causes high level of immune suppression(Kudo-Saito, Shirako, Takeuchi Kawakami, 2009, pp. 195-206), proper nutritional back is mandatory for maintain the patient physical health strong enough to withstand the overall therapy. Oncology Nurse Oncology nurses practise in diverse settings. The settings encompass, acute care unit of the hospital, ambulatory care clinics in the hospitals, radiation therapy unit and as an assistant with the private oncologist(Swanson Koch, 2010).Nurses in the oncology unit are expected to be nimble in assessing both the physical and emotional status of the patient. This is usually done via knowing patients past history. They also review the treatment plan with the oncologist and are totally aware of the possible outcome of the disease treatment(Swanson Koch, 2010). The nursing care plan for a patient with melanoma is framed in response to the specific needs of the patient like patients understanding of the disease via educating them, setting proper therapy goals, psychological and physical preparation of the patient and compliance(Corner Bailey, 2009). Impact on Community Melanoma has a huge impact on the community. It affects the social and emotional well-being of the patients who are suffering from melanoma and these affects are gradually imposed on the care givers and the members of the family(Cancer Institute NSW, 2017). The common emotional reaction to cancer like melanoma are anger or sadness, fear or feeling out of control or feeling that there is nothing that they can do to save themselves from this fatal disease(Cancer Institute NSW, 2017). The social and emotional issues are extremely difficult for the patients to understand or to discuss about. This can also lead to problem like severe mental depression and anxiety(Cancer Institute NSW, 2017). Conclusion Thus from the above discussion it can be concluded that melanoma most dangerous form of skin cancer with highest prevalence rate in Australia and Japan. Melanoma or skin cancer is however canbe effectively treated if detected at an early stage of disease prognosis. Three of the most commonly used therapy for the treatment of melanoma is adjuvant based drug therapy via interferon alpha, chemotherapy and immunization therapy. Of these three therapies, chemotherapy is the most widely accepted therapy in the treatment of melanoma. It is generally recommended when there is no chance or scope for operation or surgery. Two of the most important pillars of the health care professionals in the treatment of melanoma are oncologist and a registered nurse in the domain of oncology. However, in spite of the high possibility of getting cured and advancement in the field of cost effective treatment and medical research, cancerous disease like melanoma affects the social and the emotional well-being of the affected person. References Corner, J., Bailey, C. D. (Eds.). (2009).Cancer nursing: care in context. John Wiley Sons. Fujimori, M., Shirai, Y., Asai, M., Kubota, K., Katsumata, N., Uchitomi, Y. (2014). Effect of communication skills training program for oncologists based on patient preferences for communication when receiving bad news: a randomized controlled trial.Journal of clinical oncology,vol. 32(20), pp. 2166-2172.DIO: 10.1200/JCO.2013.51.2756 Garbe, C., Eigentler, T. K., Keilholz, U., Hauschild, A., Kirkwood, J. M. (2011). Systematic review of medical treatment in melanoma: current status and future prospects.The oncologist,vol. 16(1), pp. DOI 5-24.10.1634/theoncologist.2010-0190 Hodi, F. S., O'day, S. J., McDermott, D. F., Weber, R. W., Sosman, J. A., Haanen, J. B., ...Akerley, W. (2010). Improved survival with ipilimumab in patients with metastatic melanoma.N Engl j Med,vol. 2010(363), pp. 711-723. DOI: 10.1056/NEJMoa1003466 Indicator: A-15 Skin melanoma rates by Australian Institute of Health and Welfare. (2017). 155.187.2.69. Retrieved 25 September 2017, from https://155.187.2.69/soe/2006/publications/drs/indicator/32/index.html Iradyan, M. A., Iradyan, N. S., Stepanyan, G. M., Arsenyan, F. G., Garibdzhanyan, B. T. (2010). Antitumor activity of imidazole derivatives: dacarbazine and the new alkylating agent imidazene.Pharmaceutical chemistry journal,vol. 44(4), pp. 175-182. Ishihara, K., Saida, T., Otsuka, F., Yamazaki, N. (2008). Statistical profiles of malignant melanoma and other skin cancers in Japan: 2007 update.International journal of clinical oncology, vol. 13(1), pp. 33-41.https://doi.org/10.1007/s10147-007-0751-1 Kudo-Saito, C., Shirako, H., Takeuchi, T., Kawakami, Y. (2009). Cancer metastasis is accelerated through immunosuppression during Snail-induced EMT of cancer cells.Cancer cell,vol. 15(3), pp. 195-206.https://doi.org/10.1016/j.ccr.2009.01.023 Leiter, U., Garbe, C. (2008).Epidemiology of melanoma and nonmelanoma skin cancerthe role of sunlight.InSunlight, vitamin D and skin cancer(pp. 89-103).Springer New York. Melanoma facts and statistics - Melanoma Institute Australia.(2017). Melanoma Institute Australia. Retrieved 25 September 2017, from https://www.melanoma.org.au/understanding-melanoma/melanoma-facts-and-statistics/ Rass, K., Reichrath, J. (2008). UV damage and DNA repair in malignant melanoma and nonmelanoma skin cancer. InSunlight, Vitamin D and Skin Cancer(pp. 162-178).Springer New York. Reisfeld, R. A., Ferrone, S. (2012).Melanoma antigens and antibodies.Springer Science Business Media. Shields, C. L., Markowitz, J. S., Belinsky, I., Schwartzstein, H., George, N. S., Lally, S. E., ... Shields, J. A. (2011). Conjunctival melanoma: outcomes based on tumor origin in 382 consecutive cases.Ophthalmology,vol. 118(2), pp. 389-395.https://doi.org/10.1016/j.ophtha.2010.06.021 Shiga, K., Ogawa, T., Kobayashi, T., Ueda, S., Kondo, A., Nanba, A., ... Takahashi, M. (2012). Malignant melanoma of the head and neck: A multi?institutional retrospective analysis of cases in Northern Japan.Head neck,vol. 34(11), pp. 1537-1541.DOI: 10.1002/hed.21984 Swanson, J., Koch, L. (2010, January). The role of the oncology nurse navigator in distress management of adult inpatients with cancer: a retrospective study. InOncology Nursing Forum(Vol. 37, No. 1). The effects of cancer on social and emotional wellbeing.(2017).https://www.cancerinstitute.org.au/about-us. Retrieved 25 September 2017, from https://www.cancerinstitute.org.au/how-we-help/reports-and-publications/cancer-treatment-side-effects-a-guide-for-aborigi/the-effects-of-cancer-on-social-and-emotional-well-being Tsao, H., Olazagasti, J. M., Cordoro, K. M., Brewer, J. D., Taylor, S. C., Bordeaux, J. S., ... Begolka, W. S. (2015). Early detection of melanoma: reviewing the ABCDEs.Journal of the American Academy of Dermatology,vol. 72(4), pp. 717-723.https://doi.org/10.1016/j.jaad.2015.01.025

Action response Essays

Action response Essays Action response Essay Action response Essay Action Response is a London-based charity dedicated to providing fast responses to critical situations throughout the world. The charity receives requests for cash aid usually from an Intermediary charity and looks to process the request quickly and provide funds where they are needed, when they are needed. It was founded to provide relatively short-term aid for small projects until they could obtain funding from larger donors. Generally, Action Response Is regarded as one of the success stories in the charity world. The consensus of opinion is that it has filled an important AP in aid provision to relatively small scale recipients. Susan Noting Chief Executive of Action Response explains the background. Give a man a fish and you feed him today, teach him to fish and you feed him for life, its an old saying and it makes sense but, and this is where Action Response comes in, he might starve while hes training to catch fish. Nevertheless, Susan does have some worries about how parts of her enterprise are managed. She faces two major issues In particular. First she Is receiving complaints that funds are not getting through to where they are needed quickly enough. Second the costs of running the operation are starting to spiral. She explains. We are becoming a victim of our own success. We have striven to provide greater accessibility to our funds, people can access via the internet, by post and by phone. But we are in danger of losing what we stand for. It is taking longer to get the money to where it is needed and our costs are going up. We are in danger of failing on one of our key objectives: to minimize the proportion of our turnover that is spent on administration. At the same time we always need to be aware of the risk of bad publicity through making the wrong decisions. If we dont check applications thoroughly, funds may go to the wrong place and If the newspapers gets hold of the story we would run a real risk of losing the goodwill, and therefore the funds, from our many supporters. Susan NTIS held regular meetings with key stakeholders. One charity that handled a large number of applications for people in Nigeria told her of frequent complaints about the delays over the processing of the applications and they felt there was a danger of losing the key purpose for which the charity was founded. A second charity preventative complained that when he telephoned to ascertain the status of an application the RAPID staff did not seem to know where it was or how long it might be before it was complete. Furthermore he felt that this lack of information was eroding his relationship with his own clients some of whom were losing faith in him as a result. This was affecting the other work the charity was doing; trust Is so Important In the relationship he explained. Some of Suntans colleagues, while broadly agreeing with her anxieties over the One of the really good things about Action Response is that we are more flexible Han most charities. If there is a need and if they need support until one of the larger charities can step in, then we will always consider a request for aid. I would not like to see any move towards high process efficiency harming our ability to be open- minded and consider a request that might seem a little unusual at first. Jacqueline Horton, Applications Assessor) Others saw the charity as performing an important advice and counseling role. Remember that we have gained a lot of experience in this kind of short-term aid. We are also often the first people that are in a position to give advice on how to apply for argue and longer term funding. If we developed this aspect of our work we would again be fulfilling a need that is not adequately supplied at the moment. (Stephen Iniquity, Applications Assessor) The Action Response Applications Processing Unit (RAPE) Potential aid recipients, or the intermediary charities that represent them, are required to apply (or claim as Action Response termed it) using a standard form. These application forms can be downloaded from the internet or requested via a special help line. Sometimes the applica tion will come directly from an individual but ore usually it will come via an intermediary charity that is aware of Action Response and can help the applicant to complete the application form. The application form is then sent to the Action Response Applications Processing Unit (RAPE) The RAPE employs seven applications assessors with three support/secretarial staff, a pool of nine clerks who are responsible for data entry, coding and filing, and nine completes (staff who prepare the final paperwork and send the money, or explain why no aid can be given). In addition, a board of non paid trustees meets every Thursday, to ratify (approve) the applications. Action Responses IT system maintains records of all transactions. It provides an update of number of applications (by week, month and year), the number and percentage of applications approved, number and percentage of those declined, the number and amount of payments allocated. These reports identified that the Unit received about 300 applications per week (the Unit operates a 35 hour week) and whilst all the Units financial targets were being met at the moment the clear trend indicated that costs as a percentage of applications handled was increasing. Most internally set operations performance criteria were being met. The target for the turnaround of an application, from receipt of application to the issue of funds was 20 days. Accuracy had never been an issue as all files were thoroughly assessed to ensure that all the relevant and complete data was collected before the applications waiting for processing at each section with the exception that the completes were sometimes waiting for work to come from the committee on a Thursday. Susan had conducted an inspection of all sections in-trays that had revealed a rather shocking total of about 2000 files waiting within the process. Processing applications The processing of applications is a lengthy procedure requiring careful examination by applications assessors trained to make well founded assessments in line with existing charity guidelines and values. All applications arriving at the Unit are placed in an in-tray. The incoming application is then opened by one of the four receipt clerks who will check that all the necessary forms have been included in the application, the receipt clerks take about 10 minutes per application. This is then placed in an in-tray before collection by the coding staff. The five coding clerks allocate a unique identifier to each application and code the information on the application into the computer. The application is then given a front sheet, a pro formal, with the identifier in the top corner. This coding stage takes about 20 minutes for each application. The files are then placed in a tray on the senior applications assessors secretary desk. As an applications assessor becomes available, the senior secretary provides the next Job in the line to the assessor. About one hundred of the cases seen by the assessors each week are put aside after only 10 minutes scanning because it is clear that there is a need for further information. The assessor returns these files to the secretaries, who write to the applicant (usually via the intermediate charity) requesting missing or additional information, and return the file to the receipt clerks who store the file until the further information eventually arrives. When it does arrive, the file enters the process and progresses through the same stages again. Of the applications that require no further information, around half are accepted and half declined. Some applications clearly fit the charity criteria, or clearly did not. But others could take more time to assess. On average, the applications that are not recycled for further information take around 60 minutes to assess. All the applications, whether approved or declined, are stored prior to ratification. Every Thursday the Committee of Trustees meets to formally approve the applications assessors decisions. The committees role is to sample the decisions to ensure that the guidelines of the charity are upheld. In addition they will review any particularly unusual cases highlighted by the applications assessors. Once approved by the committee the file is then taken to the completion officers. There are 3 declines officers whose main responsibility is to compile a suitable response to the applicant pointing out why the application failed and offering, if possible, provide helpful advice. An experienced declines officer takes about 30 minutes to finalize the file and write a suitable letter. Successful files are passed to the 4 payment officers where again the file is completed, letters (mainly standard letters) are created and including dealing with any queries from the Bank about payment details. Finally the paperwork itself is sent, with the rest of the file, to two dispatch clerks ho complete the documents and mail them to the applicant. Each part of the process has trays for incoming work. Files are taken from the bottom of the pile when someone becomes free to ensure that all documents are dealt with in strict order. The dispatch activity takes, on average, 10 minutes for each application. The feeling amongst the staff was generally good. When Susan consulted the team they said their work was clear and routine, but their life was made difficult by charities that rang in expecting them to be able to tell them the status of an application they had submitted. It could take them hours, sometimes days, to find any individual file. Indeed two of the receipt clerks now worked full time on this activity. They also said that charities frequently complained that the money seemed to be taking a long time to agree and send. Questions 1. What objectives should the RAPE process be trying to achieve? 2. Map the process of handling applications at RAPE. 3. Analyses and evaluate the process. You may wish to assess: number of people involved in each application individual workloads whether the process is configured appropriately process throughput times why it is difficult to locate a file 4. What recommendations would you make to Susan Noting?

Justice and Mercy In the World of Shakespeare

Justice and Mercy In the World of Shakespeare Free Online Research Papers Justice and Mercy In the World of Shakespeare Life isn’t fair. How often have we, in our despairing states and unfortunate circumstances cried out against the injustice of our predicaments? When a young child dies of a bone cancer, or a volcano destroys an entire village, we shake our heads and despair at the injustice of the situation. If we see a woman on the road get hit by a car, and in the same instant, see the car speed away- at once we anger at the unfairness dealt by the driver and sorrow at the unfairness dealt to the woman. Unfortunately, we can do little about the cancer and even less about the volcano, but our sense of what is fair allows us not only to make a judgment about the driver of the car, but to take action and attempt to make the situation just through application of punishment or retribution according to the wrong committed. However, sometimes what is just or what is deserved is not always meted out; sometimes the one who delivers the retribution shows mercy, and the appropriate and just punishment is avoided. In the play Measure for Measure, Shakespeare illustrates the superiority of mercy by showing that although both Claudio and Angelo deserve to die under the law, allowing them to live and become better men is a greater virtue than ending their life. In the play, Angelo represents absolute justice. As the administrator and executor of the laws in Vienna, he seeks to establish a virtuous society by enforcing the laws that had remained idle under the duke. The first example offender is Claudio, who has committed fornication. In Angelo’s eyes, to be just is to enact the law. Thus, Claudio is sentenced to death for his crime. However, Angelo soon hypocritically breaks the same law he was so adamant on enforcing by proposing to go to bed with Isabella and actually doing so (although the woman he slept with was actually Marianna). Under the law, Claudio deserves what he gets; it is the law and his punishment is just. But Angelo also deserves to receive the same punishment as Claudio- he has broken the same law. It must be understood here that to deserve something, e.g. to deserve a pardon, is identical to saying it is only just and fair to receive the pardon. When we say someone deserves something, we are really saying that it i s only right and it fulfills justice that they receive that thing. Thus, Angelo certainly deserves to die. He has committed fornication and gone against the law. Yet he does not die and neither does Claudio. Why is justice not fulfilled in these cases? The just law is not executed because the two are shown mercy. However, the fact that Angelo was spared an execution does not seem fair. Well, it isn’t fair. It isn’t just. The waiver of execution was based on nothing else but mercy. Mercy is a separate entity and has nothing to do with what is just or fair or even rational. In fact, since the reception of mercy comes only when a deserved punishment is not meted out, it is simply the giving or receiving of a punishment less than what is deserved, or no punishment at all; a merciful sentence is thus an unjust sentence. The duke in the play begins with a reputation for mercy; it is because of his permissiveness that the city of Vienna has become so corrupt. However, toward the end, in Act V, he becomes bent on enacting a just punishment for Angelo- he paraphrases a passage from the New Testament, found in Matthew 7: â€Å"Judge not, that ye be not judged. / For with what judgment ye judge, ye shall be judged: and with what measure you mete, it shall be measured to you again† (Matthew 7:1-2). In the New Testament, Christ is concluding His Sermon on the Mount, and He is warning that they who seek to give judgments when they themselves are not free from sin are destined to have the same judgments passed on them. This principle is further clarified in verse 3, which states, â€Å"And why beholdest thou the mote that is in thy brother’s eye, but considerest not the beam that is in thine own eye?† (Matthew 7:3). The duke here is simply bringing about the fulfillment of the â€Å"retu rn judgment† prophecy on Angelo- certainly Angelo judged Claudio unrighteously; the same sin was in his own heart. In the end, it is only Isabella that saves the life of Angelo. Even though she still at this point believes that her brother is dead, she still pleads for the duke to spare Angelo. Isabella understands here the importance of mercy- if mercy had been shown to her brother, Claudio would still be alive. So, she kneels and tells the duke, â€Å"Let him not die. My brother had but justice, / In that he did the thing for which he died† (101). In other words, Claudio had only justice on his side, and not mercy. Comprehending now the value of showing mercy, Isabella pleads vehemently for it to be shown to Angelo. The duke’s captivation with Isabella and her plea in the end causes him to show mercy and to waive the execution of Angelo. To deliver a message in a play, a playwright will end the final act in the situation most desirable to the audience, or else illustrate the conclusion as very unfavorable in order to convince his audience of the undesirability of the predicament. In this play, Shakespeare does the former- he ends the play on this final note of mercy. It is a comedic, or happy, ending; not only the protagonist but also the antagonist is saved and all ends well. Certainly, justice and mercy have a precarious relationship- the line between where to show mercy and when to enact justice is ambiguous at best. It cannot be concluded that Shakespeare does not believe in ever meting out justice; to do so would be to abandon all order and stability. And, he does not really demonstrate what are the best situations for showing mercy and what are those for delivering justice; because mercy is not rational and based on what someone does not deserve, it is impossible to make any clear distinction. However, by showi ng the final result of merciful actions, Shakespeare demonstrates his strong belief in forgiveness and sympathy for wrongdoers, especially when an executor of the law is not completely innocent himself. Certainly it is important to strive to for fairness and justice, but not every situation requires measure for measure. 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Planning for coordination with federal entities regarding homeland Essay

Planning for coordination with federal entities regarding homeland security - Essay Example The Department of Homeland Security is the central agencies that to provide effective management resource within federal, state and local governments on security issues. Its primary responsibility as a security authority is to anticipate, preempt, detect and deter threats to the homeland and its people from terrorist attacks, natural disasters or any other emergency. Its goal is to coordinate different agencies and programs into a single agency for fast and efficient response to the crisis. Larry Ness states, ‘the Department of Homeland Security (DHS) is still consolidating most of the more than 40 federal entities’ (Ness, 2006, p. 49). Its security responsibilities are varied and related to the governmental jurisdictions at federal, state, and local level and acts as a complementary system that connects all levels of government. It is an independent agency reporting to the President and tasked with responding to, planning for, recovering from and mitigating against disaster. Its role has become all the more important after 9/11 and works with a vision of ‘A Nation Prepared’. It works under FEMA and forms integrated disaster response task forces, comprising of emergency service personnel, equipped with necessary skills, techniques and tools that can be deployed for rescuing victims of structural collapse. Its aim is to protect civilians and prevent the loss of property from natural hazards. It acts as an emergency management to protect lives and property through partnerships with governments at the State and local levels as well as the private sector. It helps to promulgate interior security of the nation and the reduction of crimes and potential threats to federal facilities throughout the nation, and require close coordination and intelligence sharing with the investigative functions within Immigration and custom enforcement (ICE). FPS is a full service agency with a comprehensive HAZMAT, WMD,

Assessment of Artistic Quality Essay Example | Topics and Well Written Essays - 3250 words

Assessment of Artistic Quality - Essay Example Other types of art include decoration, literature, interactive media, crafts, fine arts, and applied arts (Davies, 2009, 134). Since time immemorial, art has been controversial. Some people may decide to dislike a particular art for various reasons. There have been incidences of art destructions especially those that are not appealing or outrageous to some people. Some artistic creations have been disliked simply because they depicted unpopular parties, individuals, rules or groups. Conventions involving art have in most cases, been conservative (Noà «l, 2008, 45). The iconographic content of art may result in controversies. An example can be derived from the depiction of the new motif of the virgins Soon alongside the crucifixion of Christ. Another example of artistic controversy is that Last Judgement by Michelangelo. This is because it breached decorum by the depiction of not only a duty but also the Apollo Like pose of Christ. This art became a nuisance to many people (Stecker, 2007, 35). The many controversies in artistic designs have necessitated assessments on this artistic project to ascertain the quality before they are displayed in the public domain (Kennick, 2009, 6). In a different generation, artistic evaluation has been done using various criterion. In this situation, I think artistic quality should be assessed before being displayed to the public in order to eliminate or reduce controversies. Despite being in existence, a wider criterion for artistic evaluations, I will in this paper focus on fine art (painting) and discuss three methods to criterion in artistic quality evaluations. These criterions include assessment in artistic style, artistic technique, and line. In most cases, people tend to assess a particular piece of art by attaching their personal feelings to the decisions that they take. The contents of the majority of formal arts throughout history have been determined by the commissioner and the patron instead of a particular artist.

How Does Culture Impact On International Business Management Essay

How Does Culture Impact On International Business Management Essay Introduction The study of (Pothukuchi, Damanpour, Choi, Chen, Park, 2002) examines the effect of dimensions of national and organizational culture differences on the performance of international joint venture (IJV). They used the data from a survey of executives from joint ventures between Indian partners and partners from other counties to do the research. Finally, Pothukuchi, Damanpour, Chen, Park (2002) found that there is a negative effect from culture distance on the performance of international joint venture originates from differences in national culture and differences in organizational culture. Whats more, they found that the presumed negative effect from culture distance on the performance of international joint venture originates more from differences in organizational culture than from differences in national culture. Therefore, from the study of (Pothukuchi, Damanpour, Choi, Chen, Park, 2002), we can know that differences in national culture have a negative impact on the performance of international joint venture. Moreover, differences in organizational culture also have a negative impact on the performance of international joint venture. Now, we know that differences in national culture and differences in organizational culture both have a significant impact on the performance of the international business. Differences in culture between partners have a significant impact on the international business. Therefore, it is very important and necessary for the international business people to study and understand how culture impact on the international business. Moreover, Sirmon and Lane (2004) said that when the domain of a social group is closer to the value-creating activities of an alliance, cultural differences between the partners members of that social group will be more disruptive. From Sirmon and Lane (2004), we can know that when cultural differences between the partners are very relevant to the value-creating activities of an alliance, cultural differences will significantly affect the performance of the international business. Therefore, it is very important and worthy to study how the cultural differences between the partners impact the performance of international alliance. Whats more, Sirmon and Lane (2004) found that when the domain of a social group is closer to the value-creating activities of an alliance, organizational culture differences between the partners members of that social group will be more disruptive than national culture differences. Furthermore, they also found that professional culture is the most relevant t o the value-creating activities of an alliance. Therefore, when the domain of a social group is closer to the value-creating activities of an alliance, the professional culture differences between the partners members of that social group will be the most disruptive. From the study of (Pothukuchi, Damanpour, Choi, Chen, Park, 2002) and the study of (Sirmon and Lane, 2004), the culture differences have a significant impact on the international business when the domain of a social group is closer to the value-creating activities of an alliance. This essay will discuss how the culture impact on the international business. Moreover, this essay will discuss how the culture differences impact the international business based on three main readings: (Morrison, 2006, p.168), the study of (Pothukuchi, Damanpour, Choi, Chen, Park, 2002) and the study of (Sirmon and Lane, 2004). Section 2 is definition of culture and international business. Section 3 is discussion and analysis of how the culture differences impact the international business. Section 4 is the conclusion and some suggestions. Section 2 Definition of Culture and International business Culture In order to discuss how the culture differences impact the international business, we must understand what culture is first. Culture can be broadly defined as , a learned, shared, compelling, interrelated set of symbols whose meanings provide a set of orientations for members of a society (Terpstra and David, 1991, p.6). From (Morrison, 2006, p.169), we can know that culture has many aspects, for example, value, behavior, beliefs, communication, sport, music and customs. International Business In order to discuss how the culture differences impact the international business, we should also understand what international business is. From (Morrison, 2006, p.5), we know that an international business forms when business activities of a company straddle two or more countries. A global business forms when a company expands to the extent that a large portion of its business is outside its home country (Morrison, 2006, p.6). Salk and Shenkar (2001, p.163) said that International alliances reside at the confluence of different cultures which include national, organizational and occupational cultures. Therefore, it is very important to study and understand how different cultures impact on the international business. Section 3 Discussion and analysis of how the culture differences impact the international business. Pothukuchi et al. (2002) found that partners cultural differences may have more influence on the performance of international alliance as those differences become more directly related to the alliances primary value-creating activities. An international alliances performance is driven by the alliances effectiveness in achieving its primary value-creating activities. Moreover, Harrison et al. (2001) said that resource complementarity between partners of international alliance is often a necessary condition to optimize this value creation. Therefore, in order to share, combine and leverage complementary resources, the partners employees must interact effectively. Many researchers found that national and organizational culture differences between these employees affect their interactions. This means that differences in national and organizational culture have a significant impact on the performance of international business. It is very important and necessary for the international busin ess people to study and understand different national cultures and organizational cultures. (Morrison, 2006, p.168) also said that culture differences can directly impact the success or failure of a project. He also said that achieving a successful outcome will depend on sensitivity to differences in cultures between partners. This means sensitivity to differences in norms of behavior, value systems and languages between the partners will impact the success or failure of a project. Whats more, Trompenaars (1994) also said that for international business, grasping the interacting cultural dynamic between the global and the local is the key to be successful. Therefore, for international business, sensitivity to differences in cultures and grasping the interacting cultural dynamic between the global and the local is very important because culture differences can directly affect the success or failure of a project. Moreover, Sirmon and Lane, (2004) said that cultural differences stems from national, organizational and professional cultures. The differences in national, organizational and professional culture can inhibit international alliance partners employees ability to interact effectively. This essay will discuss how the culture differences affect the international business from three different aspects: national culture, organizational culture, and professional culture. National Culture We know that different countries have different cultures. From (Morrison, 2006, p.172), nations are distinguishable from each other by a shared cultural history, for example, religion, language, or racial identity. Moreover, all these distinguishing characteristics blend into a national culture. Common language, shared religious, shared moral values, shared history, relationship between the individual and group, and attitudes to education are all the elements of national culture. National culture relates primarily to deep-seated values (Hofstede et al., 1990). National culture influences family life, organizational culture, education, and economic and political structures (Morrison, 2006, p.172). Sirmon and Lane, (2004) also said that the influence of national culture is strong and long lasting. Organizations, while they may develop their own specific values and behavior, are also highly influenced by the national culture of their home country (Morrison, 2006, p.202). Moreover, Hofst ede (1991) found that national culture explains 50% of the differences in managers attitudes, beliefs, and values. Albert (1991) said that national culture differences are clearly seen in economic and political systems, educational systems, and other institutions. Therefore, Sirmon and Lane, (2004) said that national culture differences between partners of the international alliance can challenge the development of successful relationships. Park and Ungson (1997) said that these challenges stem partially from the lack of shared norms or values. Moreover, this lack of common understanding may undermine the partners interpretation of each others strategic intent, which is crucial in global markets and partnerships (Hitt et al., 1995). Whats more, Hennart and Zengs (2002) research findings also suggests that differences in national culture can disrupt collaboration and learning between partners of the international alliance. Furthermore, Sirmon and Lane, (2004) said that a lack of shar ed values and norms may reduce effective communication, trust and knowledge sharing in joint ventures. They said that all these problems have been found to lead to lower the performance of the international business. However, differences in national culture can be beneficial. For example, when the managers work with the foreign partners, they will spend more effort on avoiding misunderstandings in international alliances than they would in domestic alliances. In this case, differences in national culture can lead to high-level communication and a more sustained collaboration. Therefore, differences in national culture also have a good and positive impact on the international business. Whats more, Chui et al. (2002) and Gibson (1999) also said that National culture has been shown to impact on major business activities, from capital structure to group performance. Now, we know that differences in national culture have a significant impact on the international business. Therefore, it is very important to study and understand how the national culture impact on the international business. This essay will also discuss how the national culture impact on the international business by discussing and analyzing how language and religions impact on the international business. (1). Languages Common language is an element of national culture. Language is the basic means of communication between people. Language facilitates social interaction and fosters a system of shared values and norms (Morrison, 2006, p.174). If partners of international alliance cannot have common language to communicate, they cannot cooperate and interact because they cannot communicate. Business people cannot do business with the people who speak different languages. Nowadays, the importance of English as a global language extends far beyond the number of native speakers. English as a global language and common language helps people who speak different languages to communicate. English language is an intercultural means of communicating. Business people can use English in their international business activities. Business people now can do business with the people who speak different languages by using English. English helps the business people overcome the problems of intercultural communication in their international business activities. Therefore, having a common language is a very important necessary condition for international business. Today, most of South America is Spanish-speaking, moreover, in recent years Spanish companies have expanded in the region, attracted by a perceived affinity with these markets derived from a common language(Morrison, 2006, p.175-176). Moreover, in a low-context culture, communication is clear and direct, such as America. In a high-context culture, much goes unsaid because ambiguity is the norm and directness is avoided, such as Asian cultures (Morrison, 2006, p.174-175). Difference in language culture will also impact international alliance partners employees communication and inhibit their ability to interact effectively. Therefore, knowing and understanding the partners language culture well is also very important for international business. (2). Religions The system of values and beliefs that characterizes a culture may be embodied in a particular religion (Morrison, 2006, p.179). As well as religious power, religion may exercise considerable political power. It can form a major unifying force in society. In countries where religion is a major element of the cultural environment, sensitivity to local religious beliefs and practices is particularly important in building business relations (Morrison, 2006, p.180). Research has identified over 15,000 distinct religions and religious movements among the worlds population (Barrett, 1997). Therefore, there are many people who have religious beliefs in this world. Knowing the local religious beliefs and the business partners religious beliefs well is very important for the international business. Moreover, many social associations and political parties in many countries are commonly based on religious affiliations. Moreover, these form an essential dimension of the business environment. For example, the growth in membership and influence of large churches in parts of the US impacts on the social and cultural environment of the communities in which they are located. If there is an established religion in a location, a business must take account of its wide ramifications. If there are multiple religions in locations, a business as a good corporate citizen should not discriminate (Morrison, 2006, p.181-182). Knowing the business partners religious beliefs well will help to achieve good outcomes. Do not know the business partners religious beliefs well may lead to the failure of your business. Therefore, we can know that it is particularly important and necessary for the international business to know the business partners local religious beliefs well. Whats more, many aspects of business life are directly (or indirectly) affected by religious beliefs and practices. For example, particular foods that are forbidden such as beef for Hindus; ban or restrictions on consumption of alcoholic drink; religious festivals during which work may be forbidden; clothing requirements; requirement for women and men to be segregated in the work environment in Muslim societies; and the ban on Sunday shopping in some countries (Morrison, 2006, p.187). Organizational Culture From the study of (Pothukuchi, Damanpour, Choi, Chen, Park, 2002), we know that the negative effect on the performance of international joint venture originates more from differences in organizational culture than from differences in national culture. Whats more, from the study of (Sirmon and Lane, 2004), we know that when the domain of a social group is closer to the value-creating activities of an alliance, organizational culture differences between the partners members of that social group will be more disruptive than national culture differences. Therefore, from the study of (Pothukuchi, Damanpour, Choi, Chen, Park, 2002) and the study of (Sirmon and Lane, 2004), we can know that organization culture has more impact on the international business. Organizational culture is very important for the international business. Therefore, in order to discuss how the culture differences impact the international business, we must understand what organizational culture is. From (Morrison, 2006, p.195), organizational culture or corporate culture, like national culture, focuses on values, norms and behavioral patterns shared by the organization. An organizational culture is one that is deliberately fostered among employees, who may have come to the company from a variety of different cultural background. Characteristics of organizational culture include that, for example, common language, shared terminology, norms of behavior, and dominant values of the organization. Hofstede et al. (1990) said that whereas national culture relates primarily to deep-seated values, organizational culture relates primarily to shared beliefs in organizational practices and processes. Weber et al. (1996) found that different organizational cultures between acquirer and target could decrease top managers positive attitudes toward the merger and decrease their cooperation. Therefore, Sirmon and Lane, (2004) said that organizational culture is very important for the success of mergers and acquisitions. They thought that when the partners have the same organizational culture, satisfaction, learning and effectiveness of interactions will be increased. Therefore, same organizational culture between the partners has positive impact on the success of mergers and acquisitions. Whats more, they also thought that if the partners have different organizational cultures, satisfaction, learning and effectiveness of interactions will be decreased. Moreover, from (Sirmon and Lane, 2004), we know when learning, satisfaction and effectiveness of interactions are decreased, the business processes used to share combine and leverage resources will be inhibited. Sirmon and Lane, (2004) said that it will be more difficult for partners who have different organizational cultures to effectively achieve the primary value-creating activities. Professional culture From (Van Maanen and Barley, 1984; Jordan, 1990 ¼Ã¢â‚¬ ºBrown and Duguid, 1991; Lave and Wenger, 1991), we know that professional cultures develop through the socialization. Individuals receive the socialization during their training and occupational education. Then this socialization will be reinforced through the individuals professional experiences and interactions that lead to a broad understanding of how their occupation should be conducted. Moreover, Trice and Beyer (1993) said that professional cultures form as people, who span individual organizations, share a set of norms, values and beliefs related to their occupation. Sirmon and Lanes (2004) research findings suggests that professional culture differences are often the most relevant and salient cultural differences that the interacting employees face, and thus professional culture differences are the most disruptive to the alliances effectiveness in achieving its primary value-creating activities Section 4 Conculsion This essay discussed and analyzed that how the culture impact on the international business. Moreover, this essay discussed how the culture differences impact the international business based on three main readings: (Morrison, 2006, p.168), the study of (Pothukuchi, Damanpour, Choi, Chen, Park, 2002) and the study of (Sirmon and Lane, 2004). After discussing how the culture differences impact the international business, we know that: An international alliances performance is driven by the alliances effectiveness in achieving its primary value-creating activities. Moreover, resource complementarity between partners of international alliance is often a necessary condition to optimize this value creation. In order to share, combine and leverage complementary resources, the partners employees must interact effectively. However, national and organizational culture differences between these employees affect their interactions. Therefore, partners cultural differences may have more influence on the performance of international alliance as those differences become more directly related to the alliances primary value-creating activities. Achieving a successful outcome will depend on sensitivity to differences in cultures between partners. This means sensitivity to differences in norms of behavior, value systems and languages between the partners will impact the success or failure of a project. Therefore, culture differences can directly impact the success or failure of a project. Cultural differences stems from national, organizational and professional cultures. The differences in national, organizational and professional culture can inhibit international alliance partners employees ability to interact effectively. Differences in national culture lead to the lack of shared norms and value. The lack of shared values and norms may reduce effective communication, trust and knowledge sharing in the international business. Moreover, this lack of common understanding may undermine the partners interpretation of each others strategic intent, which is crucial in global markets and partnerships. All these problems have been found to lead to lower the performance of the international business. Therefore, differences in national culture can disrupt collaboration and learning between partners of the international alliance. Differences in national culture may have a negative impact on the performance of the international business. In some circumstance, differences in national culture can lead to high-level communication and a more sustained collaboration between the partners. Differences in national culture also have a good and positive impact on the international business. Therefore, differences in national culture can also be beneficial for the international business. Knowing and understanding the partners language culture well is also very important for international business. In countries where religion is a major element of the cultural environment, sensitivity to local religious beliefs and practices is particularly important in building business relations. When the domain of a social group is closer to the value-creating activities of an alliance, organizational culture differences between the partners members of that social group will be more disruptive than national culture differences. Therefore, the negative effect on the performance of international joint venture originates more from differences in organizational culture than from differences in national culture. Moreover, different organizational cultures between acquirer and target could decrease top managers positive attitudes toward the merger and decrease their cooperation. Organizational culture is very important for the success of mergers and acquisitions. Professional cultures form as people, who span individual organizations, share a set of norms, values and beliefs related to their occupation. Professional culture differences are often the most relevant and salient cultural differences that the interacting employees face, and thus professional culture differences are the most disruptive to the alliances effectiveness in achieving its primary value-creating activities. Some suggestion for the international business which reside at the confluence of different cultures: Morrison, (2006, p.202) said that in the international environment, a polycentric approach will make it easier for the international organization to adapt to the different cultural environments of foreign operations. (Morrison, 2006, p.168) also said that joint ventures is a good way to make international business relationships successful. Whats more, cultures are not fixed and static. Cultures can change. Therefore, organizations should be capable of change as they expand internationally because there are interactions between cultures and growth of international markets and global brands. Albert, M. (1991) Capitalisme contre Capitalisme, Paris: Seuil. Barrett, D. (1997) Annual statistical table on global mission:1997, International Bulletin of Missionary Research, 1 (1):24-5. Brown, J.S. and Duguid, P. (1991) Organizational learning and communities of practice: toward a unified view of working, learning, and innovation, Organization Science 2(1): 40-57. Chui, A.C.W., Lloyd, A.E. and Kwok, C.C.Y. (2002) The determination of capital structure: is national culture a missing piece to the puzzle? Journal of International Business Studies 33(1): 99-127. Gibson, C.B. (1999) Do they do what they believe they can? Group-efficacy beliefs and group performance across tasks and cultures, Academy of Management Journal 42(2): 138-152. Harrison, J.S., Hitt, M.A., Hoskisson, R.E. and Ireland, R.D. (2001) Resource complementary in business combinations: extending the logic to organizational alliances, Journal of Management 27: 679-690. Hennart, J.-F. and Zeng, M. (2002) Cross-cultural differences and joint venture longevity, Journal of International Business Studies 33(4): 699-716. Hitt, M.A., Tyler, B.B., Hardee, C. and Park, D. (1995) Understanding strategic intent in the global marketplace, Academy of Management Executive9 (2): 12-19. Hofstede, G. (1991) Cultures, Organizations: Software of the Mind, London: McGraw-Hill Hofstede, G., Neuijen, B., Ohayv, D.D. and Sanders, G. (1990) Measuring organizational cultures: a qualitative and quantitative study across twenty cases, Administrative Science Quarterly 35: 286-316. Jordan, A.T. (1990) Organizational culture and culture change: a case study, Studies in Third World Societies 42: 209-226. Lane, H.W. and Beamish, P.W. (1990) Cross-cultural cooperative behavior in joint ventures in LDCs, Management International Review 30(special issue): 87-102. Lave, j. and Wenger, E. (1991) Situated Learning: Legitimate Peripheral Participation, Cambridge: Cambridge University Press. Lyles, M.A. and Salk, J.E. (1996) Knowledge acquisitions from forging parents in international joint ventures: an empirical examination in the Hungarian context, Journal of International Business Studies 27(5): 877-903. Morrison, J. (2006), The International Business Environment, palgrave macmillan Parkhe, A. (1991) Interfirm diversity, organizational learning, and longevity, Journal of International Business Studies 22(4): 579-601. Park, S.H. and Ungson, G.R. (1997) The effect of national culture, organizational complementarity, and economic motivation on joint venture dissolution, Academy of Management Journal 40(2): 279-307. Pothukuchi, V., Damanpour, F., Choi, J., Chen, C.C. and Park, S.H. (2002) National and organizational culture differences and international joint venture performance, Journal of International Business Studies 33: 243-265. Salk, J.E. and Shenkar, O. (2001) Social identify in an international joint venture: an exploratory case study, Organization Science 12: 161-178. Sirmon, D.G., and Lane, P.J. (2004), A model of cultural differences and international alliance performance, Journal of international Business Studies (2004) 35, 306-319. Terpstra, V. and David, K. (1991) The Cultural Environment of International Business (Cincinnati: South-Western Publishing Co.). Trice, H.M. and Beyer, J.M. (1993) The Culture of Work Organizations, Englewood Cliffs, NJ: Prentice-Hall. Trompenaars, F. (1994) Riding the Waves of Culture (New York: Irwin). Van Maanen, j. and Barley, S.R. (1984) Occupational communities: culture and control in organizations, Research in Organizational Behavior 6: 287-365. Weber, Y., Shenkar, 0. and Raveh, A. (1996) National and corporate culture fit in mergers/acquisitions: an exploratory study, Management Science 42:1215-1227.

Difference between cost accounting and financial accounting Essay

?In recent years, the range of accounting application is expanding rapidly, along with the increasing demand of economic market. As is well known, accounting is a key aspect of business. And in the accounting profession, there has been already existed interpenetration and overlapping among the different kinds of accounting. Cost accounting and financial accounting are two main components of accountancy. The former one is a part of accounting. In cost accounting, it dramatically researches the variable cost, fixed cost, overheads and capital cost, which is beneficial to calculate the cost and control the cost. And in another part of accounting, financial accounting, we record the business and make the financial statements through this kind of approaches. There are lots of similarities and differences between these two methods. Meanwhile, each of them has its own scope of application. People use different accounting methods to solve different financial problems. Cost accounting refers to the total cost of the products. It is a mixture of financial accounting and management accounting, and it is a method to analyze the cost information. The former method is a procedure of gathering, calculating, concluding and evaluating various alternative courses of action, (Vanderbeck, E. J. 2013), while the latter one is a field of accounting, which is considered to be the provision of financial statements prepared for decision makers and other stakeholders. (Wikipedia, 2013). The latter method is the process of integrating financial data that taken from an organization’s accounting records and issuing in the form of statements for the advantages of people outside the organization for an interval time. (Weil, R. L. 2012). More and more differences are appeared in cost accounting and financial accounting. Firstly, we use them for different purposes. Cost accounting aims at calculating cost of production or service in a scientific way and then facilitating cost control and cost reduction. The main purpose of cost accounting is to analyze, determinate and control of the total cost. The purpose of financial accounting is to find out the results of an accounting year in the form of Profit and Loss Account and Balance Sheet. The main function of financial accounting is to record financial transactions, find out profit or loss and identify financial position. Next, they are different in recording. In cost accounting, both actual transactions record and estimations are used. For example, when we mentioned budgetary control and variance analyze, we set the standard cost which is based on the estimations on previous data. And these estimations may differ slightly from actual cost. While in financial accounting, since the recording is limited to use actual transaction, the estimation is not allowed to prepare income statements and balance sheets. In addition to the above, their control aspects are also diverse. For the cost accounting, we focus on the techniques of controlling the cost. For instance, a company is planning to generate three products, A, B and C. If the percentage of C is 40%, product A and B are produced at only 10%. We will intend to manage the cost of product A and B by means of different approaches. However, in financial accounting, we just ensure to record the transactions correctly, but are not concerned with the controlling of cost. (Kumar, V. 2012). At last, their forms of reference are different. In cost accounting, it is possible that there is no reference following. Regulation can be had only from a body of conventions followed by cost accountants. Nevertheless, in financial accounting, references can be made in case of difficulty to the company laws and case decisions. It is also a challenge for the canons of sound professional practice when to devise or operate a system of financial accounting. Although there are a number of differences between cost accounting and financial accounting, they still have something in common. One of the similarities is that they both based on the financial reports. Management accounting and financial accounting are two major branches of accounting. Therefore financial accounting belongs to the second level. Cost accounting is in the third level, as a branch of accounting information system, it provides record of cost and reports the number of information, and all these information is for the financial accounting. Financial accounting is used to produce financial reports and statements, including the balance sheet, income statement and statement of cash flows. Their financial reports are supported by each other. Moreover, both of them focus on ways to improve company performance. Even though one concentrates on parts of company, the other one focuses on the entire company. According to the financial statements, it can supply information of profitability and financial status to the interested outsiders. Useful information not only can be provided to the businessman for making decisions; also the reports can be used for cutting cost and acquiring more profit and wealth of business. The final objective is to take measures to understand their finances and enhance the performance through the financial report analysis. Accounting brings a great deal of help to us, at the same time we have to take into account the limitations of different accounting methods. One of the limitations facing by the cost accounting is that its inapplicability. Cost accounting is normally to accounting for the cost of industries. It is significant to identify the different categories of expenses and allocation of expenses, which is considered as a complicated system for accounting. In order to collect the data and prepare for the reports, different forms and formulas are needed. It is true that cost accounting cannot be applied with advantage to trading concerns and concerns of small size. As claimed by Nigam Lal B. M. et al. (2004), â€Å"There is no ready-made system of cost accounting applicable to all industries irrespective of their nature or the nature of the article produced or service rendered. The system should be adapted to the industry concerned. † Hence, it becomes complicated and it cannot apply to all types of industry. What is more, financial accounting also has some limitation such as its untimely information. This method is defined to supply information in the form of statements which always include Balance Sheet and Profit and Loss Account for a period, once a year as usual. The information of expenditures is provided on the basis of historical transactions. So the information which merely indicates the past action is only concerned with historical interest and previous analysis. According to Siyanbola, T. T. (2012) said, â€Å"the business requires timely information at frequent intervals to enable the management to plan and take corrective action. † For example, during the current year, if a corporation has budgeted ? 240,000 sales for a year whereas the exact budget of every month is difficult to be recognized. In other words, the information about a relatively short period time can hardly be produced to some extent. Furthermore, financial accounting also lacks analysis of losses. It does not provide complete assessment of losses because of defective material, idle time, idle plant and equipment. Besides, it is difficult to analyze the distinction between avoidable and unavoidable wastage. People will not know the information about losses. In summarize, both of the two accounting methods are good techniques for ascertaining profitability and helpful for decision making. Cost accounting is an essential aspect of accounting information about the problems of core managerial control while the object of financial accounting, which is different from the former one, is to identify the profitability and to give information about the financial position of the business. Even though there are some distinguish and approximation between them, we regard different accounting methods as guidance in the office, so long as more attention should be paid to their limitations.