Generic skills in accounting education Essay Example | Topics and Well Written Essays - 1750 words

Generic skills in accounting education - Essay Example purpose, the accountants need to possess certain generic skills that will aid them not only to attain the above stated objective but also to develop their career in the respective field (Willcoxson & et. al., 2010). Thus, it will be vital to mention that the generic skills are quite essential in the field of accounting education for imparting them with effective technical knowledge towards the attainment of predetermined individual targets (Montano & et al., 2005). Thus, based on the above stated facts, the prime intent of this essay is to identify along with analyse the persistence of varied generic skills and their influence in the sphere of accounting education. Furthermore, the essay concludes by providing a detailed understanding about the level of further preparation required in improving the identified generic skills so as to attain the desired targets of the graduates or the learners of accounting education. Based on the observation made by Keneley & Jackling (2011), the above discussed generic skills can be segregated into two particular segments. These segments comprise cognitive and behavioural skills. In this regard, cognitive skills entail analytic capabilities, critical thinking as well as writing qualities and making complex along with creative judgements. On the other hand, behavioural skills often comprise personal and interpersonal capabilities (Keneley & Jackling, 2011). Based on this similar perspective, Jackling & Lange (2009) pointed out certain skills that are required to be possessed by the accountants in this modern globalised era. These skills are identified to be personal along with interpersonal skills, communication skills, problem-solving capabilities, analytic along with team skills and time management. Arguably, the formation and the advancement of soft skills like interpersonal, communication, problem-solving, critical judgement and analytical capabilities are d uly considered to be quite vital in the circumstance of reforming

Georg Simmel and Walter Benjamin Essay Example | Topics and Well Written Essays - 1000 words

Georg Simmel and Walter Benjamin - Essay Example Georg Simmel lived in Berlin the most part of his life, and this fact of his biography predetermined his views on modern urban life. In his best-known essay, The Metropolis and Mental Life Simmel â€Å"analyzes individual life in the context of modern, metropolitan life, contrasting the social forces and structures of urban life with those of traditional rural and small town settings†. In this work, Georg Simmel underlined that in conditions of the modern city and urban society an individual can successfully develop his skills and abilities, as the economic and political situation of modern and post-modern community promotes individual freedom and flexibility. But in the other hand in modern urban society an individual is under pressure of numerous factors and restrictions, as â€Å"the metropolis is a site or location for social life where the larger structures, forms of contact, and forces such as the money economy threaten ‘the autonomy and individuality’ of t he individual†. So, the situation in modern urban cities leads to the new politics of vision, when an individual has to perceive everything from the point of view of modern urban experience. Simmel underlined that â€Å"the city conspires to erase difference by assaulting the individual with an overwhelming and never-ending stream of visual stimuli†. This vision is inherent to the spacing theory of scientific rationalism, modern and post-modern experience which fills the space with giant cubic forms suppressing the consciousness of people and their freedom. Simmel asserted that "the urban eye must see fast and understand at a glance while walking among the crowd" (Erickson, 2001). All these features form a certain type of people living in large cities in post-modern urban atmosphere. In Simmel's opinion, our society consists of individuals who interact with each other, and this interacting forms features and specificity of our society: "While there is no perception of s ociety until individuals begin to interact, once formed by the interaction of individuals, the society affects the individuals as an outside force" (Crow Ch., et al., 2000). So, taking into account the modern development of such communication means as telephone, telegraph and the Internet one can say that our society has high level of interactions, and, according Georg Simmel, we have high level of social development. He also underlined that post-modern urban life destroyed differences, and people try to make differences inside themselves: "Precisely because conditions conspire to destroy difference, however, the individual feels herself driven to cultivate uniqueness and have it noticed" (Byram, 2002). Walter Benjamin's position is reflected in his main works The Work of Art in the Age of Mechanical Reproduction and Arcades Project. Benjamin considered modern urban

Bombardier Aerospace Essay Example for Free

Bombardier Aerospace Essay After acquiring a few companies, Bombardier Aerospace was now faced with the challenge of how to align the operations of these companies who all had different sets of data, processes and systems. Major areas of concern were process delays, low inventory turn, inconsistent pricing and billing of materials among others. Bombardier introduced the Enterprise Resource Planning (ERP) into its aerospace division with a vision to achieve higher efficiency in manufacturing and also to significantly save cost. To assess the performance of this IT project, Bombardier Aerospace needs to consider the following six variables which are interdependent as far as success or failure is concerned. System Quality examines the desirable characteristics of an information system. These may include ease of use, system flexibility, system variability and ease of learning. If we take a look at the first phase of the project which was carried out at the Mirabel Plant, we realize that this element of system quality is not very solid. There were complaints from users with regards to the IT system. Problems were encountered after the Go Live and as a result, several users were still using legacy systems for some aspects of their work. In the second phase at the Saint-Laurent plant, we realize that after robust measures were put in place, they achieved data accuracy of 97 percent. The second variable to consider is Information Quality. This examines the desirable qualities of the system output such as its relevance, understandability, currency, timeliness and usability. The methods employees encountered delays in modifying bills of materials. Also, it took some time before they could understand what information the newly formed Master Data group required of them. This tells us that Information Quality was poor in the first phase of ERP implementation. As far as the Use of the IT project is concerned, Bombardier Aerospace needs to look at the degree and manner in which staff and users utilize the capabilities of the system. For instance, the amount of use, frequency of use, appropriateness of use or the purpose of the use. In the phase two, most users of the new system reacted positively to it but the project at the Mirabel plant was quite different. Sourcing agents could not approve a purchase order for a part if its contract did not contain a price or if the current price was different from that stated in the contract. This was a flaw in the system as far as its use was concerned. Another way to assess the IT project’s success or failure is by measuring the User Satisfaction. Not until after about one year after Go live, user satisfaction at the Mirabel plant was not good enough. Users from various functions complained about significant delays in getting answers to their queries. At the Saint-Laurent plant on the hand, most users felt that the new system made their job easier. The ERP implementation had different impacts on individuals. Employees in finance at the Mirabel plant were frustrated by the system. They had to make manual corrections to the general ledger if materials were issued incorrectly. At the Mirabel plant, the majority of users thought that the new system had impacted them positively. They thought that their inputs were taken into consideration and they virtually used the system in all instances. In terms of organizational impact, we are able to tell from the case that the project was a successful one. One of the primary goals of implementing this system was improve visibility and reduce the value of inventory held by Bombardier Aerospace. The BMIS contributed to reducing inventories by $1.2 billion in just less than a year after Go Live. Also Procurement became more efficient and integrated due to the implementation.

Ensuring Effective Assessment In Psychiatry And Mental Health Nursing Essay

Ensuring Effective Assessment In Psychiatry And Mental Health Nursing Essay In the domain of psychiatry and specifically in the area of mental health nursing, it is essential that an early, quality assessment with accurate information is gathered about the patient. Psychotic, neurotic and depressed behaviours are all different. Sullivan (1990) makes it clear that poor assessment and/or misinterpretation of a patients presentation can be critical to their well-being and subsequent treatment or therapies. Bearing this in mind, it becomes vital that the mental health nurse is adept at conducting effective assessments. This account considers such exemplars through witnessing a one to one interview in an acute unit, will analyse and reflect on those skills employed to assess the bio-psycho-social needs of the patient and include references to clarify evidence-based practise. In keeping with the Code of Confidentiality as is required by (An Bord Altranais (ABA) 2000), relating to client confidentiality, names and locations involved have been changed. Thus, the client will be called Mary. The Gibbs cycle (1988), is used as a reflection tool to create a structured account of the discussion, and clearly show that true reflection in practise has occurred during its research. Mary is a 38-year-old married female depressive and more recently has had a secondary diagnosis of Anorexia. She has been a frequent patient over ten years to the acute ward where I was on placement. Mary was assigned a nurse whom I shadowed during this time to make my observations who was very helpful and pointed out pertinent features of mental health care practice to me. Mary refuses to eat and drinks only when her body demands it. When unfamiliar people are near, she gives distressed cries. She is on high protein fluids and is weighed every few days. I was shown how to observe her eating pattern and left to perform my task.  I was embarrassed and horrified that she wouldnt eat for me and as she wouldnt talk I had no idea whether she liked what was offered to her. I felt out of my depth and didn t know what to do. She would scream and shout out at me and Im not sure whether this was her way of trying to  communicate with me. I felt I should be doing more for her but not sure what. I informed my preceptor that she would not eat what was offered and was told not to worry he would try again, she turned her head. I felt totally useless as I could see this lady was fading away from lack of food but as she refused to eat there wasnt much I could do and as she would not talk  I didnt know how to communicate with her. Deliberate self-harm may refer to any act of non-accidental, self-inflicted injury.   It covers a broad spectrum of behaviour from successful suicides to non-fatal overdoses or self-inflicted wounding, which may have been previously classed as attempted suicide McAlaney ( 2004). Whilst Marys medical condition was not assessed as being immediately life-threatening her psychological presentation gave the nurse no other alternative than to contact the on call senior psychiatric house officer to conduct an assessment (bio/soc/psy evaluation) of her mental state. It must contain a detailed and precise record of what happened and any answers given to often very structured forms of psychological questioning. Thompson and Mathias (2000) likewise describe the process as acquiring information about a person or situation that may include a description of the persons wants and ambitions. Although I was not allowed to sit in with this interview I was fortunate to be present when Marys assigned nurse was talking to Mary on a one to one basis. Before entering the room where the assessment was to take place, I obtained the required consent from Mary (A.B.A. 2000) to be present. Control of the environment and assuring privacy can be central to successful assessment. Despite not being specifically designed for the assessment of distressed patients the nurse quickly checked for comfort, that chairs were the same height, distanced suitably from each other to avoid invasion of personal space yet allowing easy discussion. The nurse remained at the same level as his patient at all times and practised positive body language; leaning slightly forward in his chair, maintaining an open posture and remaining relaxed throughout. These characteristics have been well documented by Farley (1992). He further ensured that Mary had sufficient water and nutrition prior to the assessment- as far as she was willing that day considering her condition. The important thing was to have Mary at ease. Thompson and Mathias (2000) suggest that careful attention should be given to these points.   He then asked Mary how she would prefer to be addressed. Holland and Hogg (2001) reported that professionals must not assume that everyone wishes to be known by their listed name.   This clarification promotes affability as well as professionalism.  Ã‚   Brief periods of general chat opened the session to set an ambient atmosphere for the interview. This introductory phase is also referred to as the orientation or pre-helping phase. Forchuk (2002), states that Health professionals with well-honed listening skills, empathy and who display understanding allow patients to express their concerns, discuss options and build trust. The nurse interviewing Mary didnt rush the interview, let silence prevail for her to consider her answers and further supported Mary with encouraging statements to draw information such as, Tell me a little more what makes you feel this wayà ¢Ã¢â€š ¬Ã‚ ¦ Martin (1995), concludes silences actually maximise interaction with a patient. At this stage of the process Mary tentatively began disclosing some information to the nurse and it could be noticed that a therapeutic relationship was beginning to formulate. Actually engaging in conversation whether disclosure or otherwise was a big step for Mary.   The works of Burnard (1999) further promoted this observation. Mary seemed to be doing most of the talking while the nurse responded with active listening. Listening with attention and commitment is a caring response and forms the basis of all effective communication. Eye contact and continuation sounds, body language and gesture all gave safe non-verbal messages and encouraged continued conversation.   Brereton (1995) has identified that listening skills dominate talking skills; in the context of a psychiatric assessment this showed that a clients condition gives added value if the doctor is able to give time to the patient to express herself rather than give her (the doctor) interpretation of what she may have been trying to say. Mary was now helping herself and seemed a little relieved to be sharing her thoughts at this time.   Marys mood was important to the assessment. The nurse identified her presentation as familiar with that of depression and  her diagnosis was supported by her confirmation of not wanting to eat or drink and feeling uncomfortable around people. She became distressed and was unable to maintain eye contact. These symptoms are classic of the depressed patient Barker (1997). To support this diagnosis, both open and closed questions were necessary. A closed question directly requires a yes or no response but does not necessarily invite any elaboration. Barker (1997) suggests that closed questions are appropriate in the initial stages of the assessment to establish simple facts and clarification as they put fewer demands on the patient. In this assessment the nurse had managed to establish rapport quite quickly and asked more open questions (using how/why) like I am interested that you say you dont want to eat any more, can you tell me a little more why you feel like this? as opposed to, Are you eating well? but Mary began to withdraw. This cue told the experienced nurse to hold back and it began to identify the content of her thoughts and he noted the responses discreetly whilst attempting to retain eye contact with her as much as possible. The process of maintaining eye contact was further used to examine her ability to reciprocate. Nelson-Jones, (2002) mentions that the inability of patients to maintain prolonged eye contact would indicate he/she may be in a withdrawn state or feel uncomfortable in his/her condition. Barker (1997) further stated that over enthusiasm about eye contact might cause an aggressive or confrontational experience. The use of this method was appropriate as the assessment progressed. The nurse summarised in terms that Mary could understand, and identified key points discussed, gaining Marys affirmation that her interpretation was valid. Nelson-Jones (2002) said this process gives the patient a clear feeling of acknowledgement from another of their deepest feelings while  aiding the recovery process. The skills used in Mental Health  assessments emphasise the need for a holistic approach in the work of the Mental Health  Nurse. There is no standard format or panacea in the profession of Mental Health Nursing; the many tools and strategies used throughout the process depend fundamentally on the skill of treating each person as an individual, with their own set of needs and concerns as paramount. The assessment witnessed demonstrated that combining these skills promotes a good rapport with the patient and most importantly getting a full picture that can be interpreted and shared with the multi disciplinary team for the onward process of the care pathway approach. I have discovered that being objectively caring and non-judgmental in assessing the current situation at presentation is a key attribute in assessment skill. Often when interviewing known clients it can be difficult to avoid simply replicating their previous diagnosis or being frightened by the available evidence. I have further reflected on the necessity to question a patient using inter personal skills and effective non-verbal stimuli to encourage exploration and expression of their feelings, sometimes when they are particularly vulnerable, in order to help them. Academic research and observed practise-based experience can help the development of these skills. I have further learnt that people in crisis need continual support and assistance through their acute phase. This will make me more aware of my communication skills.

Rousseau, Hobbes, and Locke : Interpretations of Human Nature Essay

Through time people have always wondered what it is that makes us who we are. It has been our human nature that has kept us intrigued with ourselves, and our relationships with others. With this curiosity came various interpretations as to our human nature, each changing the way we see the societal world we live in. With each interpretation came a new understanding of people and the relationship they hold with each other. Human nature has been one of the most studied elements of the world we live in. From our nature came the interest of how we as humans interact with each other, through the development of our nature some have served and others had ruled. Three philosophers that have focused their political ideas around human nature have given a deeper meaning to their study of politics through the understanding of human nature. Each one of them had a distinctive interpretation of what human nature was and how it impacted the politics of the specific society that they envisione d. It is hard to say that one of them holds the answers to the true essence of human nature but one can say that each of them has given an interesting and strong piece of the puzzle that has linked human nature to politics. The three philosophers in question are Thomas Hobbes, John Locke, and Jean-Jacques Rousseau. I will be referring to them by their last name for simplicity. Starting with the philosophical views of each man we will see how they differ. It will be clear that each man’s idea comes from a very different perspective on human nature. Thomas Hobbes thoughts on human nature derive from his childhood. According to Jean Hampton who wrote, â€Å"She brought twins to birth, myself and fear at the same time† (282) Hobbes believed that fear... ...fear. Locke’s idea that everyone is born free is good for societies that have no established governments because even in his time there was a government. In biblical times his idea would be right on but the transformation of people’s ideas has lead the changes in natural freedom. No one can control where they are born so they may be born in a not so free state. Finally Rousseau’s idea that man is naturally good but corrupted by institutions is somewhat flawed because everyone makes choices to do or not do so people become corrupt through the choices they make in life. Through all this no one philosopher has the right answer to human nature but when we combine their ideas we get a solid way to a good solution that benefits many. Works Cited Cahn, Steven M.. Political philosophy: the essential texts. 2nd ed. New York: Oxford University Press, 2011. Print.

The Use of Geographic Information Systems in Real Estate Appraisal Essa

The Use of Geographic Information Systems in Real Estate Appraisal Abstract Appraisers need to show the reasoning behind their value opinions by discussing important spatial relationships and their likely effect on value. Geographic information systems (GIS) can be used to analyze these relationships and to show why a client should select an appraiser who has this level of information. Gilbert Castle has noted that real estate is essentially a game of information arbitrage. The likely winner of the game is the person that takes advantage of computerized analyses. Castle explains that GIS is an attention-getting way of showing what you know.(n1) Of course, larger data sets are used for GIS analysis, not just the minimum "three comps." The visual aids that GIS can generate could also be very useful in litigation, to help explain complex issues to a jury that is relatively unfamiliar with real estate valuation. Clear communication of complex technical issues is the basis of forensic consulting, an emerging field that is expected to grow more rapidly in the future. The need for forensic consulting has been created by rapid changes in technology. The Arden-Guthrie Problem Arden-Guthrie is a neighborhood in San Bernardino, California. A number of fraudulent transactions in that neighborhood inflated the ostensible value of local quadruple properties. The question is, How could a reviewer have used GIS to find the problems caused by the fraudulent sales? Many of the properties in question are located within the block group outlined in red in Figure 1. Other problem properties are located in a block group just south of the outlined area. The larger red area at the top of the map is part of a color-coding system that shows median rents by census block groups. As we can see, renters in this area one-half mile to the north were paying from $913 to $1,001 per month at the time of the 1990 census. This represents the highest rent category for San Bernardino County. Rental data from the 2000 census will be available soon. A reviewer could print out such a map and use it to check quickly for inconsistencies. One obvious inconsistency would be an appraisal that concludes that rents in the highest bracket are indicated for a property that is located in a low-rent area. Census data is relatively inexpensive. Data for the entire country was ava... ... 5. Frank F. DeGiovanni in Gentrification, Displacement and Neighborhood Revitalization, SUNY series on urban public policy, Albany State University of New York Press, c1984 6. Emily DeNitto, A Neighborhood Grows in Brooklyn, Crain’s New York Business, January 1, 2001 7. Margaret E. Dewar, Why State and Local Economic Development Programs Cause so Little Development, in Economic Development Quarterly, Vol. 12 No. 1, Sage Publication, February 1998 8. Slobodan Djajic in Slobodan Djajic, International Migration Trends, Policies and Economic Impact, Routledge, London, New York 2001 9. Greg Donaldson, The Ville : cops and kids in urban America, New York : Ticknor & Fields, 1993 10. Economist, A modest contribution, Survey: Migration, October 2002 Bibliography Economist, A modest contribution, Survey: Migration, October 2002 Eliot Asinof, People vs. Blutcher,, Viking Press Inc. New York, 1970 Emily DeNitto, A Neighborhood Grows in Brooklyn, Crain’s New York Business, January 1, 2001 Frank F. DeGiovanni in Gentrification, Displacement and Neighborhood Revitalization, SUNY series on urban public policy, Albany State University of New York Press, c1984

Various Sources of American Law

Various Primary Sources of American Laws Gary Craddock Everest University Online Abstract There are various sources of American Law Primary sources of law are sources that establish the law and are in enforced by the controlling authority (the government’s) of a society. They consist of case law and common law doctrines, the U. S. constitution and the constitution of various states, statutory law including laws passed by Congress State legislature and local governing bodies, regulations created by the administrative agencies.Another type of law that is an important source of law or treaties with other nations are also considered a primary source of law. The differences between mandatory authority types of law and persuasive authority types of law will be the topics. Various Primary Sources of American Laws The body of law called case law, arose from English common law tradition, because of our colonial heritage much of American law is based on making English legal system. (Mil ler & Urisko, 2011,2008,2003,2000,1995)English common law was a body of general rules that apply throughout the English realm..Courts developed the common-law rules from the principles underlying judge’s decisions in actual legal controversies. When possible they base their decision on principles suggested by earlier cases. Each interpretation became part of the law on which the subject and served as a legal precedent. Later case that involves similar legal principles or facts can be decided with reference to that precedent. Case law is one of the various primary sources of American law. Constitutional law The Federal government and the states have set for written constitution sets forth the general organization, powers, and limits of their respective governments.Laws are expressed in these constitutions are referred to as constitutional law. They cover such things as constitutional rights, Ten amendments commonly known as the Bill of Rights provide protection for individuals . Article VI of the United States Constitution states that the constitution law, and treaties of the United States are the supreme law of the land. The 10th amendment to the U. S. constitution which defines the power and limitations of the Federal government, for search all the power not granted to the Federal government to the states. Miller & Urisko, 2011,2008,2003,2000,1995) This is why constitutional law is one of the various primary sources of American law. Statutory law Another source of law which are Laws enacted by the legislative bodies at any level of government are known as Statutes. Laws created by the legislature are generally referred to as Statutory Law. The constitution provides states’ rights including the right to control commerce within state borders and exercise powers to protect public health, safety, Morales, and general welfare.Statutory law also includes local ordinances, an order, rule, or law passed by city or town as governments to govern matters no t covered by the Federal or state law is known that as an ordinance. and fifth sentences should provide support for the paragraph’s topic. (Miller & Urisko, 2011,2008,2003,2000,1995) In conclusion, that a state statute is found to conflict with a Federal statute to state law is invalid and this is why statutory law is one of the various primary sources of American law. Administrative law Another source of American law is administrative law, consisting of rules, order, and decisions of administrative agencies.The Federal, state, or local governments agencies established to go down a specific function is known as an administrative agency. Administrative agencies perform three basic functions rulemaking investigation and, enforcement, adjudication. The administrative procedure act of 1946 imposes strict procedural requirements that agencies must follow in their rulemaking and other functions this is one of the major functions of its administrative agency. Administrative agencies have both investigatory and prosecutorial powers. Administrative agencies adjudication involves a trial like hearing before an administrative law judge. Miller & Urisko, 2011,2008,2003,2000,1995) These four types of law, common-law, constitutional law, statutory law, and administrative law are the various primary sources of American law. Mandatory Authority, versus Persuasive Authority Mandatory authority is any source of law that a court must follow when deciding a case, which is also known as a binding authority which includes constitutions, statutes ,and regulations that govern the issue’s being decided, as well as the court’s decision that are controlling precedents within the jurisdiction.When no binding authority exists court will often review persuasive precedents which are precedents that have been decided in similar cases in other jurisdictions. Persuasive precedents are entitled to respect and careful consideration but the court may either follow or reject t hem. This is how Laws are decided to be a persuasive authority or Mandatory Authority; these are various primary sources of American law. References Miller, R. L. , & Urisko, M. M. (2011,2008,2003,2000,1995). Paralegal Today THE ESSENTIALS (Vol. 5). Clifton Park NY: Delmar,Cengage Learning. Retrieved November 14, 2012