Duty-Based Person Essay -- essays research papers fc

Duty-based documentAbstractA duty based is a person that has structure and guidance. A duty-based person is a person that has respect for leadership and the knowledge to be a leader. The writer will discuss her point of views of a duty-based person. She will also give her acuteness on tribe lying to and for one another. According to the Oxford English Dictionary, duty is the action and conduct due to a superior, homage, submission due respect, reverence an _expression of submission, deference, or respect. The writer feels that a duty based would not lye to another person or lye for another person the writer feels that if someone thought you were lying to him or her, you cannot be trusted. When you start out lying about something you have to keep on lying to cover up the first lye you started out with. Most people that lye be scared of getting in to trouble. Other peoples that lye just like telling stories. Some people can look you right in the exhibit and they will be lying to y ou. You can make things worse if you lie for someone, for them and for yourself. They can wound up getting in to trouble for lying. The person for whom they are lying can say they have no clue what that person is talking about. They can say they never asked anyone to lye for them. If you lye for someone else, you are just as guilty as the person you are lying for. If someone asks you to lye for them, you should ask yourself why are they not telling the truth. The writer feels that you shou...

Censorship :: essays research papers

Censorship"The song Cop Killer is fiction, not fact. At no point did I go let on and secernate Lets do it. I am singing in the first person as a character who is fed up with police brutality. I aint never killed no cop. I felt like it a lot of times. But I never did" -Rapper Ice-T, National Review, July 20, 1992. Statements such as that has started an on outlet debate about censorship in the television and music industry. What exactly is censorship? Some feel censorship is a violation of the first amendment right. Others say censorship is a must in the violent, abusive world we call "society". Who has the right to censor? Who doesnt? What needs to be censored, and what doesnt? The fact of the matter is that their ar the pros and cons in the music and entertainment industry about censorship. Since its invention earlier this century, television has become the most popular format for entertainment. We can be entertained, informed, and divine by programs on TV. In fa ct, Americans love TV so much that we probably watch far too much of it. TV stations atomic number 18 becoming less restrictive about content in their programs. More violence, profanity, and nudity than ever before now graces our TV screens every night. Clearly, there atomic number 18 things that children should not be seeing on TV. The crude V-chip legislation passed be Congress requires all TV manufactures to install an electronic device that allows parents to set the security deposit levels for violence, profanity, and nudity. However, are childrens viewing habits the responsibility of the government or the parents? There are several arguments that can be made on censorship on TV. 1 for example, what the pros for censorship? What are the cons? The are a lot of good points and bad points about censorship on TV. A good point that can be made is that there are a lot of violence and profanity on the "tube". This can be clearly stopped by the new V-chip legislation just p assed. But would the V-chip automatic censor block out such violent dramas a "Schindlers List," "Root." or "Gone With the Wind?" Would producers make a television mini-series about the bloody Civil War, which very likely would be blocked as too violent, or pass on such a project for fear of censorship? Another good point to censor certain TV shows is the theme of the show or movie.

a russian way :: Free Essay Writer

In 1890 there was the Triple Alliance which was an parallelism among Germany, Austria-Hungary and Italy to help each other under certain circumstances. The Germans in like manner had a secret Re-Insurance Treaty with Russia to ensure that they never had to fight a war on two fronts. Neither France nor Britain were members of these agreements.In 1893 the Germans refused to renew the Re-Insurance Treaty with Russia, preferring enveloping(prenominal) links with Austria-Hungary.In 1894 Russia and France came together in an alliance backed up by financial, industrial and multitude help. Germany now found herself surrounded by potential drop enemies and having to face the real possibility of fighting a war on two fronts.Faced with this threat the German General Staff began to plan for a war against both France and Russia and this eventually became the Schlieffen Plan with its emphasis on speed and the need to invade neutral Belgium.France and Germany were bitter enemies because of Fr ances defeat in the war of 1870-71 and the resulting way out of Alsace and Lorraine to Germany. Their bitterness was worsened by the actual defeat of 1870, the Siege of Paris and the German march down the Champs Elysee.Britain was isolated in 1890. She had no allies or even friends on the continent. She had quarrelled with France over colonies in Africa and with Russia over a possible Russian threat to Persia and India.The Boer War of 1899-1902 showed how dangerous it was for Britain to have to friends on the continent. The Germans refused to sign an agreement with Britain and so Britain settled her differences with France in the Entente Cordiale of 1904This agreement was not an alliance but simply an agreement not to quarrel any more astir(predicate) colonies in Africa and North America but growing tension with Germany especially after two crises in Morocco in 1905 and 1911 led to a secret military agreement in 1909 and a secret military agreement in 1912. These agreements which were only known to very few senior members of the government committed Britain to displace an army to France (BEF) in the event of war with Germany and after 1912 the Royal Navy agreed to defend Calais and the other French Channel ports from a German attack.In 1906 the new British super battleship, HMS Dreadnought, was launched. This had more and bigger guns than any other ship in the world and it was faster and better armoured as well.

The Dani 1962 :: essays research papers

Balien valley, New GuineaThe Dani tribe lives in the Balien Valley of New Guinea. The Valley is very green and full of tropical life. The tribe is spread among a network of small villages. Each village consists of ten to thirty individuals of the same or closely related family. Villagers live in huts made of local grasses and sticks. The women farm while the men the weave and protect the tribe from enemy raids.The Dani are in constant warfare with a neighboring tribe. They believe that if someone dies from enemy hands then they have to be avenged. Wars are mostly fought to avenge d obliteratehs, to lapse quarrels between the tribes, and just because some enjoyed fighting. Wars are fought with bow and arrows and spears with barbs, the barbs attach themselves in the enemys flesh, making it very painful to remove. Warfare is very structured and full of rules to which both sides comply. Battles do not begin until both sides have all their men present. No wars or raids take place at n ight.Ghosts stop the people by fear. The ghosts come from discontent or neglected spirits of the dead. Ghosts dominate the night. They strike fear into all. During the night they hide along the paths and wait to eat whoever passes. The ghosts also eat the peoples food, the bananas in the forest and the crops in the gardens. Since the ghosts are so feared the people take preventative steps to make undisputable that their tribes spirits are always content. When a tribe member is killed, the tribe must avenge that death or they go through and through spiritual decline. The dead are bathed with pig fat or else their spirit would feel neglected. A Wyantonafe, Pig Treasure Ceremony, renews their spiritual self and strengthens the communitys spirits.In the mourning the men go to their towers to watch for enemy advancements, during this time the men also weave. Women do not weave, most of the older women wouldnt be able to because fingers are cut off after a death of a close family member . If the men see no sign of the enemy they stipulate a fire telling the women that its safe to go to their farms. The men only do the farms hardest work. The women do work around the huts and in the farm.The children learn the their roles in the tribe by imitating those older than them.

The Curse of Life in There Are No Children Here :: There are No Children Here Essays

There Are No Children Here The Curse of Life To most living in the Henry Horner Homes, life a lot seems to be more of a curse than a gift. The people of this public housing project only experience the briefest moments of joy before the reality of their lives comes step on it back to them. This book chronicles the lives of two boys, Lafeyette, 10, and Pharoah, 7, from the summer of 1985 to the fall of 1989. Though the boys are young, author Alex Kotlowitz adeptly conveys that these children are not children at all. They have not been allowed to live the freewheeling lives that most of us living away of the projects did. Instead, very early on they became aware of their hardships and had to learn to deal with them. In their short lives, they have been to more funerals than weddings and this has simultaneously crushed their spirits and hardened them.The environment in which these boys live is one of violence, drugs and poverty. Their housing is less than optimal, as the bathtub fa ucet cannot be shut off, the oven and kitchen relapse are broken, and the plumbing is often out of order. Gang activity rules these Chicago housing projects. This book gives a keen insight to someone on the outside on how intense the violence there is. Bullets riddle through the night, and frequently into the apartments. Facing each new day with the fear that your life could be interpreted away in a second, by one of many acts of gang violence, leaves the residents feeling hopelessly insecure. Throughout the book, Lafeyette and Pharoah voice a strong desire to conquer out of the projects. However, a solution as to how this might be accomplished is never discussed. The family is dependent on welfare, so there is no extra money to be saved for alternative residence. For the time being, Lafeyette and Pharoah make a conscious decision to lay low and keep away form gangs and drugs so they do not become a part of the life that keeps them down. Lafeyette and Pharoah make insightful comme nts about how people get sucked into gang-life. They, like many other children and adults, are caught in the middle of despising gang activity, but still understanding the reasons people are involved in it. There are not many examples of real(a) incentives to stay out, but to join means that you will have power, protection and money.

The Curse of Life in There Are No Children Here :: There are No Children Here Essays

There Are No Children Here The Curse of Life To most living in the Henry Horner Homes, manner often seems to be more than of a curse than a gift. The people of this public housing project only experience the briefest moments of joy before the candor of their stops comes rushing back to them. This book chronicles the lives of two boys, Lafeyette, 10, and Pharoah, 7, from the summer of 1985 to the fall of 1989. Though the boys are young, author Alex Kotlowitz adeptly conveys that these children are not children at all. They have not been allowed to live the carefree lives that most of us living outside of the projects did. Instead, very early on they became aware of their hardships and had to learn to deal with them. In their short lives, they have been to more funerals than weddings and this has simultaneously crushed their spirits and hardened them.The environment in which these boys live is one of violence, drugs and poverty. Their housing is less than optimal, as the bathtub faucet cannot be debar off, the oven and kitchen sink are broken, and the plumbing is often out of order. Gang activity rules these Chicago housing projects. This book gives a keen insight to someone on the outside on how intense the violence there is. Bullets riddle through the night, and frequently into the apartments. Facing each new day with the fear that your life could be taken away in a second, by one of numerous acts of gang violence, leaves the residents feeling hopelessly insecure. Throughout the book, Lafeyette and Pharoah voice a strong propensity to get out of the projects. However, a solution as to how this might be accomplished is never discussed. The family is dependent on welfare, so there is no tautological money to be saved for alternative residence. For the time being, Lafeyette and Pharoah make a conscious decision to lay low and keep away form gangs and drugs so they do not become a part of the life that keeps them down. Lafeyette and Pharoah make insightf ul comments about how people get sucked into gang-life. They, like many other children and adults, are caught in the middle of despising gang activity, but still understanding the reasons people are involved in it. There are not many examples of tangible incentives to stay out, but to join means that you will have power, protection and money.

Sentrong Sigla

All the evidence that we have, indicates that it is reasonable to assume in practic eithery any human beingness, and with certainly in almost every newborn baby, that thither is an active get out toward wellness, an impulse toward growth, or towards the actualization. -Abraham Mas low-spirited Introduction Department of wellness or the Kagawaran ng Kalusugan is the principal wellness agency here in the Filipinos. The department is responsible for ensuring access to basic populace wellness go to whole Filipinos finished the pro batch of fiber health c atomic number 18 and the standard of providers of health goods and go. do has three major roles in the health empyrean (1) leadership in health, (2) enabler and capacity builder, and (3) administrator or limited run. The DOHs vision is to be the leader of health for both in the Philippines, and its mission is to guarantee equitable, sustainable and lineament health for all Filipinos, especially the poor, and to lead the quest for excellency in health. While pursuing its vision, DOH adheres to the highest value of work such as integrity, chastity, compassion and respect for human dignity, freight, professionalism, teamwork and stewardship of the health of the hoi polloi.Because of the departments loyalty in guaranteeing equitable, accessible, sustainable and lineament health services for all Filipinos, especially the vulnerable group, the department has formulated polar programs to ensure feeling health services and one of them is the Sentrong Sigla Program. Sentrong Sigla The Department of Healths (DOH) timberland in Health (QIH) Program seeks to institutionalize Continuous Quality Improvement or CQI in health sh be in recount to create health impact in frontiers of health promotion and illness prevention control.Sentrong Sigla certificate has been identified as one of the components and strategies of this program. The role standards cover total dusts case for outpatient grapple and human beings services graduated into three aims. This select standards list (QSL) covers the basic proof take or aim 1. The next high levels of specialty award and award for morality, trains 2 and 3 individually have their own standards lists. Aside from the QSL, other tools gettable for use of the health installment cater ar the Supervisory Forms (SF) and the rapidity security Form (FCF).The Birth of Sentrong Sigla Quality impudence Program (QAP) Goal To start DOH and LGUs active partners in providing timber health services. Key Strategies 1. Certification / learning Program (CRP) 2. Continuous Quality Improvement (CQI) In 1999, QAP was renamed the Sentrong Sigla (Center of muscularity) effect (SSM). Sentrong Sigla Movement Goal Quality health reference health care, services and facilities. Objectives Better and more effective collaboration between DOH and LGUs.Where DOH serves as a provider of good and financial assistance package for health care. LGU serves as prime developers of health systems and direct implementers of health programs. Specific Objectives * Institutionalization of quality assurance * SS certification targeting 50 % of health facilities in 2003 and 60% in 2004. Pillars * Quality assurance * Grants and technical assistance * Awards * Health promotions Phases Phase Period Standards I 1998 2000 Input Quality II 2001 2004 Process QualityIII 2005 2010 Outcome or Impact Quality Guiding Principles for Sentrong Sigla Movement To ensure that Sentrong Sigla remains counselinged on its quality goals and objectives, the following guiding principles are hereby adopted * Recognition for achieving good quality shall be the main incentive in SS certification. protagonism and social mobilization activities should be used to enhance the value of prestige and erudition. Other incentives shall non be overemphasized and should only be secondary to recognition. * Quality returns is an deathless work.SS certification shou ld promote the continuing drive for ever improving quality by providing multi tiered and progressively higher quality standards. * SS certification shall focus on message public health programs that have been proven to be most cost beneficial to the people such as child health, enatic care and family planning, prevention and control of infectious diseases and promotion of healthy lifestyle. Public health programs are best integrated, synergized and synchronized to achieve maximum health impact. Quality amelioration is a partnership that empowers all stakeholders. In SS, communication between the DOH and the health facilities to be prove shall be open and shall be base on mutual trust and transparency. All quality standards and the methods by which these shall be assessed shall be openly shared and discussed to ensure clear understanding and strong commitment by all concerned. * In the same spirit, roles, responsibilities and contributions shall promote appropriate counterpar t and reciprocity. To ensure even distribution of quality health services, DOH assistance shall be purposive, targeting to achieve quality improvement in health facilities that have been identified using carefully selected health priorities and health needfully. These should include health facilities in further flung and underserved areas, in congested urban centers or in marginalized communities. * To ensure objectivity and broad, varying perspectives, SS judgement shall involve partners in health from non DOH units such as other government and non government units agencies.They shall be encouraged to actively advocate for and give back to SS. Sentrong Sigla Certification Phase I Phase I of the certification component started in mid 1999 and extended until 2002. Sentrong Sigla seal offs were given to health facilities that met at least 80% of the standards. By mid 2002, 44% of health centers, 13 % of order and provincial hospitals, and 1 % of BHS have been certified Sent rong Sigla. Additional national awards were given to several health facilities, the prize for which included P 1 Million for health centers, P 3 Million for district hospitals and P 5 Million for provincial hospitals.More than 135 Million pesos have been awarded to these facilities. The Sentrong Sigla certification during the first phase was productive in terms of promoting engrosss and participation of local government units in raising the quality of health care in public health facilities and in generating excess support from local chief executives for health and channelling local resources to fund basic equipment, amenities and supplies of local health facilities.The strategy also confirmed that a chemical implement that recognizes good quality health services is a powerful tool to maintain DOH leadership in health, with high voltage for eventually creating health impact through more effective and better quality public health programs. Valuable Lessons during Phase I * The r ealization of the need for total systems quality standards that combine simple yet basic input mathematical operation and output standards. While the health facilities met input only standards in Phase I, SSM it self had to be positioned as a total quality movement.Thus, consumers volition equate SS with total quality. Input only certified health facilities would raise doubts on the SS seal as a certification of genuine total quality. Changing the standards over the years, as originally planned, was difficult to implement. Besides, The LGUs preferred a stable core of total system quality standards. * The importance of careful selection of incentives. While it is grave that incentives be attractive, these should also be appropriate, sensible and sustainable.During SS Phase I, monetary rewards were too much focused. This generated unprecedented interest but distracted the LGUs away from the real quality objectives of SS. The quest for the million peso prize led them to skip the ca pability building step which was in truth the most important step in the process. * The need for changing procedures to provide adequate time for crucial processes like the internalization of the quality standards by the local anaesthetic Chief Executive and is local health staff, the provision of supportive technical assistance by the DOH and other quality improvement activities prior to ballock assessment. There was also need to provide multiple, progressing quality standards to drive continuing quality improvement. Formulation of the Philippine Quality in Health Program and the mutation into SS Phase II In 2001, with the change of DOH administration, the effort to raise quality of health services was intensified, leading to the expansion of concern for quality beyond the DOH LGU interaction level into the entire health sector.Other instruments and interventions that can drive quality higher, such as mandatory licensing and the accreditations and payment scheme of the Philip pine Health Insurance Corporation (PHIC) were included. Other efforts of professional societies were also acknowledged and incorporated, aftermathing in the more integrated Philippine Quality in Health Program AO no. 17 B s. 2003, replacing the Sentrong Sigla Movement. The certification strategy of the movement The Sentrong Sigla Certification remained an important strategy in the accreditation approach of the broader Philippine QIH Program.To harness the full potential of the SS Certification in achieving its quality goals and objectives, basic modifications were adopted for SS Phase II (2003 2007) in terms of revised quality standards, procedures and incentives scheme. Goals As one of the accreditation strategies in the QIH Program, Sentrong Sigla Certification has the same long term and intermediate goals as the Philippine QIH Program Long Term GoalsTo institutionalize within the health sector the leadership processes, knowledge, attitudes, skills, and organizations that wi ll generate Continuous Quality Improvement in health care thus creating health impact in terms of health promotion and disease prevention and control. This goal is a process and systems goal, fully recognizing that the quest for better quality health care and services is a continuing or unending process. This is also an expanded goal, aimed to cover the entire health sector, not only the public health or government sections of the sector. Intermediate (5 year) Goal (2003 2007)To improve the quality of health care in outpatient health facilities, hospitals, and the public health services in the communities. In specific terms, this goal will be carried out by establishing specific quality criteria and by targeting (a) to raise the average quality of out patient care, hospital care and community / public health care and (b) to pull down the variation around the average quality of care among these different categories of providers and services. Specific Goal To improve the quality o f outpatient health care (public and private) and of public health services in communities.For 2003 2007, SS will put wildness on improving the quality of services in local government health facilities and of public health services in communities. Objectives for 2003 2007, Phase II Sentrong Sigla Certification has the following objectives for 2003 2007, Phase II By 2007, 1. To establish an efficient systems of providing technical and other forms of assistance to outpatient health facilities, of assessing health services against established criteria, and of monitoring key indicators in the Ss certification process. 2.To progressively raise the average quality of public health services through recognition of successful attainment of quality standards * At least 50% of health centers in the country successfully meet the revised SS Phase II base Certification (Level I) standards. * At least 20% of Level I certified health centers successfully meet SS Phase II specialism Award (Le vel 2) standards for all four core public health programs (child care, maternal care / family planning, prevention and control of infectious diseases, and promotion of healthy lifestyle. 3. To raise public awareness of, public support and demand for, and customer participation in SS certification of their health services and facilities. Overall Certification Process The quality standards cover total systems quality for outpatient care and public health services graduated according to the following levels Level Category Description Level 1 Basic Certification nominal input, process and output standards for integrated public health services for 4 core programs, speediness systems, regulatory functions and basic curative services. Level 2 Specialty Award Second level quality standards for selected public health programs (includes other health programs in addition to Level 1 core programs) and facility systems. Level 3 Award for Excellence Highest level quality standards for mainta ining Level 2 standards for the 4 core public health programs and Level 2 facility systems for at least 3 consecutive years. All the local health centers and rural health units are qualified to apply for Level I certification. Only those that passed the Level I can go to Level 2 only those that passed the Level 2 can proceed to Level 3.The certification process starts with participatory self assessment at the local health facility level assisted by the DOH Representative to the area. Then, for a period of about 3 6 months, depending on the deficiencies noted, the local health facility will have to improve its systems and services to meet the quality standards for the appropriate level. DOH Representatives and other regional technical staff shall assist the LGU in this transformation process, providing appropriate technical packages and other assistance as needed.Multi sector regional SS Assessment Teams that have been train and certified as assessors shall conduct formal assess ments using the appropriate easiness Certification Form. These teams will then recommend the certification of health facilities that successfully meet the standards criteria. study tinctures for SS Certification Step 1 Orientation and invitation. Step 2 Self assessment by LGU. Step 3 Provision of technical assistance. Step 4 egg assessment for Level 1, Basic Certification.Step 5 Maintenance of Level 1 working for Level 2 certification. Step 6 Formal assessment for Level 2 certification. Step 7 maintenance of Levels 1 and 2 working for Level 3 certification. Step 8 Formal assessment for Level 3 certification. Step 9 Maintenance of Level 1, 2, and 3 The above strategy is designed to promote the continuing progression of health facilities towards higher quality levels. The pace of progress towards higher levels depends on the motivation of the health facilities.However, should health facilities not actively apply for certification into the next higher levels aft(prenominal) 2 ye ars, replacement of their SS certification status would be validated by regional assessors every 2 years. The following is the recognition scheme Level Recognition Level 1Basic SS Certificate SS seal, individual recognition Level 2Specialty Award Specialty banner, individual recognition, others Level 3Award for Excellence SS trophy, individual recognition, media movie, others Levels 1 and 2 recognition shall be conferred by the DOH through its CHDs.Recognition for Level 3 Award of Excellence shall be given at the national level. Matching grants shall be a mechanism to provide assistance to LGUs to achieve basic SS Certification and to continue to attain higher levels of quality. Region specific procedures to assess needs and motivation shall guide prioritization of such grants. Facilities that did not progress into higher level certification after 2 years, but maintained their current certification status based on Regional validation, shall be given stickers confirming the rene wal of the validity of their SS status.Validation shall be done every 2 years. There shall be no other incentives for mere renewal of SS status. Grants for technical assistance towards attaining higher level quality, however, may still be granted by the respective CHDs based on thorough assessment of the needs and the commitment of the health facility. The SS Certification Flow Chart Procedures 1. 0. skillful Assistance 2. 1. Self assessment and planning This process is participatory involving all key staff of the health facility, other units of the local government and the local executive.The DOH Representative to the area is the primary technical assistant of the DOH. He / She shall ensure that the LGU has all the indispensable documents and materials needed for the certification and that all key LGU staff understands the standards and processes involved. The DOH Rep shall either provide actual technical inputs or tap other regional resource person and technical services to as sist his / her LGU. Based on the QSL, The LGU, assisted by their DOH Rep, shall conduct a system and services digest and shall formulate a plan, synchronized with the DOH Reps assistance plan, to achieve the standards in the QSL. . 2. Designing and providing technical package Based on the improvement plan, the DOH Rep shall provide the technical inputs and packages. 2. 3. Systems improvement Improving the quality of systems, such as logistics and nurture systems, are better facilitated through field exposure in facilities that demonstrate model systems or by bringing in resource persons knowledgeable in systems analysis and systems improvements. These special arrangements are possible through the DOH Rep and regional TA teams. 2. 0. Assessment 3. 4.Quality Standards for SS Phase II Level 1 (Basic Certification) The 78 SS Phase II Level 1 standards are organized into 4 sections integrated public health programs, facility systems, regulatory functions, and basic curative services. I ntegrated Public Health Programs. Only four core public health programs are currently included in Level 1 Basic Certification in order to focus the services on the most crucial public health priorities in child health, maternal health and family planning, prevention and control of infectious diseases especially tuberculosis, and the promotion of healthy lifestyle.Integration is disturbed to emphasize the need to combine similar and related interventions, such as child targeted programs like EPI, CDD ARI, nutrition and others, infection prevention and control interventions, maternal care and family planning, and healthy lifestyle approaches. Integration is achieved by ensuring that facility based services are reinforced by well planned and well coordinated, synergistic crustal plate and community based activities. The synthesized protocols emphasized proven interventions, excluding experimental interventions not yet proven to be cost beneficial or effective such as the syndr omic approach to STD.Note that for Level 1, the program selected is maternal care and family planning, not Womens Health. This is because thither are many usingal and experimental areas in the expanded field. Womens Health and other programs not in Level 1 Basic Certification are to be included in Level 2 SS. Facility Systems. These standards include systems and services that cut across various programs and support all health facility services. These include planning and budgeting, human resources development, management and health information systems, logistics system, referral system and community systems.Regulatory Functions. Regulatory functions include two aspects compliance of the health staff with health laws and the performance of the responsibilities of the local health staff in the enforcement of these health laws. Basic Curative Services. The standards refer to routine history taking, physical and laboratory examination, and systematic assessment of these signs and symp toms. 3. 5. Quality Standards for Level 2 and 3 ideas and direction These standards are still being developed.The concept for Level 2 Specialty certification is to define program centered higher level quality standards for selected programs. The programs include the four core public health services in Level 1 and other programs that include developmental components, for instance womens health or generative health. Level 2 standards would also include higher quality systems standards. Level 3 standards would be very much like Level 2 standards with emphasis on maintenance of these high quality service levels. 3. 6. Tools for Measuring SS Quality StandardsAs in any certification process, accurate measuring stick of the attainment of the quality standards is difficult. The methods of beat used in SS include direct observation, records reviewand interview of health staff and clients. Of the total 78 standards in the QSL, 53 shall be measured using the Facility Certification Form (FC F). The rest are measured by suing the Supervisory Form, which in turn is also verified through the FCF. Facility Certification Form. The measurement methods include mostly simple direct observation, short review of records and short interviews with either staff or clients.Supervisory Form. These are taught to the health facility supervisors, mainly the nurses or physicians. The methods included in the SF are the lengthy and more highly technical observations of actual patient care, the more thorough review and analysis of records, and the more lucubrate interview of staff or clients. The records of the supervisory activities, in turn, are those assessed by the SS Assessor. 3. 7. Scoring The scoring system puts more weight on the integrated public health services and facility systems. The must have standards are those listed in the FCF. Nice to have standards are either in the supervisory form or in the discretionary list for SS assessors. 3. 8. Training and certification of assess ors To prevent bias and too wide variation of judgement between assessors, only duly trained assessors will be certified to conduct assessments. Assessor Field Supervisors recruit, train and recommend certification / renewal of certification of assessors in the field teams under them. Advocacy, IEC, and hearty Mobilization The table below is the media communication plan for SS listing the basic messages and target groups.National advocacy activities will focus on wide tri media popularization of the SS seal and its symbol. Regional advocacy will focus on raising the commitments of local executives to SS and the awareness and demand for quality services among the communities. Target Audience Messages Scope Media superior general public(including politicians) What is SS? What is the SS seal? What are the SS standards? What facilities have to meet these standards? What are the general benefits of having SS certified health facilities?What can you do to demand for SS certification o r help / support the program? Nationwide multi media Health staff(LGU, DOH, private health sector) Reinforce the value of quality in health care. What are the updates on SS? (revisions, etc. )What are the specific benefits of being an SS certified facility? Using the revised SS certification processes, how can the health facility become SS? What are the specific and relevant guidelines for LGU action? By region & LGU sales conferences, symposia, meetings, handouts, manuals. Monitoring, Research and EvaluationThe quality level of each health facility, including the deficiencies of those not yet SS certified, are monitored to detect the increasing average quality level and the needs for assistance. Research is used to develop improved quality standards program components and training packages and top evaluate the SS achievements. Organization and Functions The National Sentrong Sigla Certification Committee (National SSC Committee) sewrves as the multi sector body that oversees p olicy recommendations and coordinates the various activities of SS.This committee also assesses the performance of the various subcommittees and DOH units involved in the implementation of the strategy. The subcommittees of the National SSC Committee with their respective functions are as follows * Sub Committee on Standards and Procedures 1. Develops and recommends standards and procedures for Sentrong Sigla certification, as well as basic messages to various stakeholders, through multi sector consultation and pilot scrutiny and taking into consideration other quality initiatives and accreditation programs of other agencies in the country. 2.Develops and disseminates guidelines on SS implementation to DOH staff at all levels. 3. Coordinates training of various stakeholders on standards, procedures and basic messages. 4. Performs other functions as relevant to the development and dissemination of standards and procedures in SS. * Sub Committee on Technical Assistance and Monito ring Assists the DOH Regional Offices / CHDs in the following functions 1. Dissemination of SS standards, procedures, guidelines, and basic messages to the other members of the health sector such as the local government units (LGUs) and private practitioners, among others. 2.Development of training assistance packages, systems and tools that will facilitate the attainment of SS standards. 3. Coordination of various sectors involved in the SS quality assessment of health facilities. 4. Development of monitoring tools and performance indicators and analysis of the SS results of the database for all health care facilities (certified and not yet certified). 5. Monitoring of the achievement of identified SS program indicators of performance. 6. Identification and coordination of grants and projects that will facilitate the SS certification of target health facilities and systems in the country. . Other functions obligatory to assist the LGUs and other members of the health sector in att aining SS quality standards. * Sub Committee on Advocacy and Awards 1. Designs and recommends revised, graduated incentives scheme that puts emphasis on excellence rather than monetary incentives. 2. Identifies and mobilizes pecuniary resource and partners in order to deliver these incentives. 3. Develops projects to facilitate SS certification of target health facilities and systems and performs the necessary processes to get these projects approved and implemented efficiently. 4.Advocates for multi sector participation in the SS program based on the basic messages developed by the Standards and Procedures Sub Committee with emphasis on the quality improvement benefits to different sectors involved. 5. Performs other functions necessary to make the SS incentives focused on the excellence and to sustain interest and participation in the certification strategy. Functions of the DOH Regional Offices / CHDs in SS Certification In addition to the technical assistance functions menti oned under the Sub Committee on Technical Assistance and Monitoring, the DOH Regional Offices shall 1.Organize Regional SS Assessment Teams and SS Technical Assistance Team. 2. Advocate for SS certification within their respective regions. 3. Identify and mobilize resources and partners to help enhance the attractiveness of the SS incentives scheme without putting too much emphasis on monetary or material rewards. 4. Develop regional projects that will promote and facilitate SS certification and active partnership. 5. Perform other functions as necessary to implement SS certification and quality improvement activities within the health sector.National Structure for Sentrong Sigla Certification Regional Structure for SS Certification Financing SS activities are funded from multiple sources. The BLHD provides funds for SS national operations, including national advocacy and the activities of the National SSC Committee. Regional Health Offices provide the funds for regional operations including regional advocacy, matching grants and other rewards such as the SS seals, certificates and trophies. BLHD may augment the funds of regions that seek financial assistance.BLHD, in coordination with DOH financing units, monitors selected financial indicators for SS certification such as funds allocated and disbursed at all levels, including counterpart funds from LGUs. Future Directions SS Certification is expected to further develop in many directions. The quality standards are expected to reflect higher levels of quality and other changes through the years. Assessors and TAs will have to be retained as these changes are incorporated. New programs and new or revised protocols may be added in the core list. Future standards may be developed to cover other units in the LGU and the community.Within 2007, initiatives shall include preparations for expansion of the coverage of SS certification into private outpatient health facilities and the development of Level 2 and 3 stand ards. In the future, it is also expected that the Licensing requirements would eventually absorb the safety standards currently in SS. PHIC developed standards for hospital services are expected to become the SS standards for hospitals. Definition of Terms 1. Quality degree of excellence or desirability of a product, usually measured in relation to deference with given standard. 2. QualityControl (QC) set of functions designed to insure quality in manufactured products by relying on periodic inspection of finished products, analysis of results of inspection to delineate causes of defects and systematic removal of such causes. 3. Quality Assurance (QA) set of functions designed to insure quality in manufactured products by preventive or pre emptive removal of potential sources of defects through constant improvement of production technology, engineering design, materials, processes, equipment and workmanship. 4. Quality Management (QM) the organization wide pursuit of quali ty. . Quality Improvement (QI) the broad all encompassing generic term for processes involve in the continuing pursuit to improve quality. 6. Performance Improvement a type of QI focused on the systematic and continuing improvement of organizational performance in order to achieve total quality. 7. Total Quality Management (TQM) the pursuit of quality that involves not just the production organization but also its clients and customers, suppliers and sub contractors, competitors and oversight agencies in the market, and all other stakeholders in the community. 8.Total Quality the ultimate goal in improvement which involves doing the right thing right the first time and all the time while meeting the needs of internal and external stakeholders and customers. 9. 1998 Quality Assurance Program refers to DOH quality program formulated in 1998 that is focused on improving the DOH LGU partnership to provide quality health services. The QAP started the certification and recognition strategy for improving health services in health centers, rural health units and baranggay health stations. The Sentrong Sigla Movement replaced the QAP. 10.Sentrong Sigla Movement the term used in 1999 to refer to the 1998 QAP. The SSM is essentially the same as the 1998 QAP, with some minor revisions like the inclusion of local hospitals in the certification and the listing of 4 pillars to support the process. This term was also used to refer to other quality related concepts such as the quality improvement philosophy, the multi sector nature of CQI, and the value changes in CQI. The Philippine QIH Program replaced the SSM. 11. QIH Program refers to the Philippine Quality in Health Program, the current quality improvement program (AO 17 B s. 003) that replaced the QAP and the SSM. The QIH has expanded the scope of the quality initiatives to involve the entire health sector, not only the DOH and the LGU services, and now includes the licensing and other efforts such as accred itation by PHIC or other professional societies in its strategies. 12. Sentrong Sigla Certification refers to the strategy of assessing health facilities against established health services criteria and recognizing those that successfully meet the criteria. The certification process is expected to lead to changes in the health facility when they strive to meet the criteria. 13.SS Quality Standards List (QSL) the list of basic SS criteria to be met by health facilities. In SS Phase II, the QSL for Level 1 certification includes input, process and output criteria. 14. SS Facility Certification Form (FCF) the form that is used in the formal assessment of health facilities. The FCF contains standards that will be measured by the SS Assessor and the method by which these will be measured. It also works as the scoring sheet. 15. Supervisory Form (SF) the form used by the health facility supervisor (the nurse or the physician) in assessing the capability of his / her health staff, usua lly midwives.This contains the standards that are measured mostly through direct observation of provider client interactions and in depth review and analysis of records. 16. Inputs the resources needed to provide care or services such as staff, equipment and supplies. 17. Processes a series of activities or tasks. 18. Outcomes the result of the processes. Conclusion In 2001, according to the World Bank, The quality of service varies between different types of health facilities with the facilities providing better quality of service to be more severely utilized by the individuals from the higher income groups.Public health facilities such as the rural health units and barangay health stations are generally perceived to provide low quality health services. Few have emphasized the quality of services and most systematic efforts to improve based on findings about the delivery process have been limited to health facilities with adequate resources. Everybody deserves to receive qual ity health care. Whether you came from the poorest of the poor or the richest of the rich, there should be a same level of quality care. Sadly, here in the Philippines, the quality of health care services and management system has been widely deficient.With this in mind, quality improvement in health system needs to be organized systematically to bring about genuine health systems reform. We should change the general perception that the Philippines have fragmented planning, funding, and management of the quality initiatives. And in order to achieve this thus achieving quality health care there should be coordination and collaboration between the government, NGOs, and the community. And it shouldnt stop there. In order to achieve excellence in health services, it should be remembered that the quest for quality health care is continuous.Honestly, Im not really aware what Sentrong Sigla Movement is. I dont know what it is for, how was it being implemented, etc. Because of the limited knowledge I have, and the lack of information and resources, I have decided to trounce DOH and ask for information. I have learned that the Sentrong Sigla Movement has been stopped in the year 2007, and only reached the Level 2 where trainings have been conducted but there was no implementation. It is stopped because of the PHIC Bench Book, where it is just the same as the Sentrong Sigla Movement, because the DOH also included most of the inputs in the said proposal.Unfortunately, it is still not being implemented, thought it has been revised and just waiting for the sign and review of the Secretary of DOH. I guess, the lack of funds has a major impact why an important program such as Sentrong Sigla was being stopped. But I am sure that there will be always a quest for excellence in providing health care services. I wish that there will come a time that it will not matter if youre in a public or private hospital for they are providing same quality care.Nevertheless, we should reme mber that the success of quality initiatives lies in producing change the way people and organization work rather than concentrating standards and measurement alone. Bibliography * Cuevas, F. P. , Reyala, J. , Borja, V. , Serafica, L. , Manlangit, C. , Mendoza, M. T. , Ramos, L. , Ruzol, C. , Soliman, R. , Aricheta, J. , Garfin, A. M. C. , Niola, R. , Bocobo, M. , Hipolito, H. (2007). Public Health Nursing in the Philippines 10th Edition. * http//www. doh. gov. ph/sentrong_sigla

Ethical Issues Essay

Different people progress to different understandings of what constitutes respectable behavior. There are laws that help define what is legal and what is not, but the differences between object lesson ethics are not always clear. These types of moral ethics often lead to ethical quandarys. According to Trevino & Nelson (2007), it might surprise many people to nab that there were few laws protecting consumers before the 1960s. At the turn of the last century, consumers didnt even have the right to sue a manufacturer for unfit equipment. (p. 17)No matter what type of business is run, there are ethical and moral dilemmas attached and in some cases, legal issues arise from unethical-based decisions. picks Bug Blasters is no exception to the rule. Berrys Bug Blasters is a local company that terminates any type of pest including, armadillos, rodents, and bees. The friendly workers at Berrys work with their clients to design a customized pest control plan. Berrys mission statement st ates that they will use the safest methods for your family, home, and environment.One of the top ethical issues among pest control companies surrounds the controversy of the types of chemicals that are utilise while executing the termination of pests. Most of the pest control companies are agnizen to use toxic, synthetic, and chemically-based pesticides. These types of pesticides have been known to be the most effective in the extermination of pests. However, they are not safe for people or the environment. The most common chemical used in pest control is Diazinon. Diazinon is used for household pests inside the home, or outside on the lawn.It kills a variety of insects and is classified as an acute and inveterate health hazard. Diazinon is very toxic to wildlife and can be fatal if ingested. Recently, EcoSMART pest control was created. The scientists wanted to find a pesticide that will not harm a family. The scientists had a challenge on their hands. They had to discover natural ingredients that effectively kill pests, could be used around the home, family, and pets, and leave no toxic residue or run-off (Meehan, 2010). The scientists found a way of creating the organic pesticide by using essential oils that trees and plants use in nature as insect defense.They found all-natural plant oils which taper the octopamine receptors in insects (Meehan, 2010). The management of Berrys Bug Blasters faced the ethical decision each time that they make a service call. Should they use chemicals that they know are not good for the environment and could potentially cause an individual a lot of health issues, or should they research and use a much safer chemical that may not be as effective as other pesticides. Other benefits of choosing Berrys Bug Blasters is they are offering a monthly special to all customers for the first month and offer monthly extermination plans.There are ways to make sure that decisions that are make within a business are ethical. A business-per son may ask him or herself how they would feel if his or her actions were publicized throughout the community. If the individual would not look his or her family, friends, and community learning about the actions, then the decision is most likely ethical. However, if the individual did feel bad about others known the actions, the decision is credibly unethical and should be reconsidered.The employees and management of Berrys Bug Blasters will do whatever is in their power to protect a family as easily as the environment. Although new green pesticides may not seem as effective as older ones, more laws are coming out that hold open pest control companies in using anything toxic in order to protect the community. Berrys Bug Blasters will face this ethical dilemma constantly as clients insist on using a chemical that will rid the pests once and for all without a doubt rather than light upon a risk with something not as strong.

Electronic Health Records Pros

Abstract This paper go forth provide the pros and cons of changing to an all-electronic health records building and the data that is entered into the records. It will also provide an example of an innovative system integrated into the Veterans personal matters healthc are system. Electronic health records are an innovative recent system that manages patients files. It has altered from the old patient info systems into this more arranged and regulated database. It creates a system that connects the data of all patients from past hospital visits, allergies, treatments and demographics.EHRs are crucial to the growth of the medical field it allows a comprehensive visual of the health fretfulness field. A patient is able to handle their undivided health information with simplicity and identify any erroneous data. One is able to revise their insurance and payment information with just a a few(prenominal) clicks. The innovated EHR allows patients to have some kind of reassurance on t he accuracy of the data being seen by their physicians and staff that their checkups will be without delay because the need of unnecessary paperwork would be out of place.Medical doctors are capable to enter the system distantly without any slit, which is critical in case of emergencies. The EHR supports evidence-based medicine across the system because it permits clinical census to increase and advance the effectiveness of health methods. EHR systems let patients involve themselves in clinical trials find doctors that are specified in services that they possibly will necessitate, and let medical students and clinicians situate medical environments that contribute to their trained and educational focuses.The EHR structures may have its rewards but there are limitations to maintain a system, which is around a national catalog for patient data and files. One shortcoming to the system is the cost linked to changing and the financial setback that small clinic could sustain. The respec t of the EHR ranges from the tools acquirement to make the transition and the cross training necessitated to have doctors and medical staff current with the latest system. A supplementary apprehension for the EHR system is covert.The patients are vigilant of information systems that contain their medical files, insurance and billing data such as patient location, economical, and insurance are located in the files, the rubber and threats of hackers amplifies. Sickbays protect their files by providing and having regular inspection at all time because of legal matters. The Department of Veterans Affairs has refurbished his database to fit the veterans increasing population. Its new structure called cyclorama permits health care practitioners to review, modify and generate a comprehensive patient record.The system by design links over 1000 health care facilities connected to the Veterans Affairs nationwide and it encloses specialists info and multimedia data. The system also has put forward a space for physicians orders and worries to be matched for veteran. The Veterans Affairs went through a massive privacy breach in 2006, when a laptop containing veterans information was brought home by an employee. The agency had to issue alerts, send letter out to the affected veterans informing them of the possibly breach of their privacy.The database enclosed the names, social security numbers and dates of birth of as many as 26. 5 billion veterans and their families, according to the U. S. Department of Veterans Affairs. The agency realized the infringement of policy after the member of staffs house was broken into. The breach was labeled one of the largest security and privacy breach at the time and veterans had to be vigilant about their finances and credit reports. ? References Veteransaffairs. gov Laura Dunlop (2007). Hoffman S, Podgurski, securityfocus. com/news/11393 Retrieved on January 7, 2012

Outline the Differences Between the Excitation

Outline the differences between the excitation-contr save coupling mechanism between impecunious and cardiac vim-builders. Excitation-contr swear out coupling is the combination of the electrical and mechanical events in the muscle fibres and is related by the release of calcium from the sarcoplasmic reticulum. (Silverthorn, 2007) In the skeletal muscle, action potential in the nerves is generated when the somatic motor neurons releases the neurotransmitter acetylcholine (ACh), at the neuromuscular junction. This initiates muscle action potential which is then transmitted to the t-tubules.Action potential in the t-tubules leads to the release of calcium in the sarcoplasmic reticulum triggering muscle contraction. In the cardiac muscles, the initial depolarization in sino-atrial node initiates the action potential in the muscles. This is then transmitted to T-Tubule which leads to calcium influx from extracellular space. This leads to the sarcoplasmic reticulum releasing calcium wh ich causes the muscle contraction. The skeletal muscles need ACh from the somatic motor neuron, in order for skeletal muscle action potential to initiate excitation- contraction coupling.In cardiac muscles, the action potential in any case initiates EC coupling, but it originates impulsively in the hearts pace maker cells and spreads via gap junctions. (Richard and Pocock, 2006) The skeletal muscles and cardiac muscles differ mainly in mechanisms by which the depolarisation in the membrane leads to the release of Ca2+. In the skeletal muscle, the T-tubule membrane is coupled closely to the sarcoplasmic reticulum via the L-type calcium channel and the ryanodine receptor.However, in the cardiac muscle the Ca2+ enters via voltage-gated calcium channels which initiate a regenerative release, through activation of the Ca2+ sensitive ryanodine receptor and this initial entry triggers further release from the sarcoplasmic reticulum. (Rang and Dale, 2003) The mechanism of excitation- cont raction coupling in the skeletal muscle relies on the ryanodine receptor being activated to produce the Ca2+ from the sarcoplasmic reticulum that is responsible for allowing muscle contraction. This is evident of direct coupling between the calcium channels of the T-tubule and the ryanodine receptors of the sarcoplasmic reticulum.The cardiac muscles lack T-tubules and therefore, there is no direct coupling between the plasma membrane and the sarcoplasmic reticulum. In cardiac muscles, the mechanism relies on a calcium-induced calcium release, which includes the conduction of calcium ions into the cell, causing the further release of ions. (Rang and Dale, 2003) The duration of action potential also differs for the skeletal and cardiac muscles. In the skeletal muscles, the action potential short and ends as the related twitch contraction begins.The twitch contraction is short and ends as the sarcoplasmic reticulum recovers the Ca2+ that it released. In the cardiac muscle cells, the ac tion potential is long-lasting, and Ca2+ carries on entering the cell throughout the plateau period. As a result, the muscle cell contraction continues until the plateau ends. Therefore, the cardiac muscle contractions ar nearly 10 times as long as those of skeletal muscles fibres. (Silverthorn, 2007) The cardiac muscle tissue can contract without neural stimulation, via automaticity and the specialized cardiac muscle cells called pacemaker cells control the timing of contractions.However, the skeletal muscle requires ACh from the motor neurons for contractions. (Mader, 2006) Mader, S, S,. (2006) Human Biology (9th ed. ). New York McGrawhill Pocock, G. , Richards, D. C. , (2006). Human Physiology the basis of medicine (3rd ed. ). New York Oxford University fight down Rang, P, H,. Dale, M, M,. Ritter, M, J,. Flower, J, R,. (2007). Pharmacology (6th ed. ). New York Churchill Livingstone Elsevier Silverthorn, D, U. , (2007) Human Physiology (4th Ed. ). San Francisco Benjamin Cumming s.

Part Five Chapter XV

XVIn Church Row, Miles Mollison came tearing out of his house in bedroom slippers and sprinted down the draw sloping pavement to the Old Vicarage on the corner. He banged on the thick oak door with his left hand, while trying to dial his wifes moment with his right.Yes? said Parminder, turn overing the door.My dad, gasped Miles another heart attack Mums called an ambulance will you come? Please, will you come?Parminder made a swift move back into the house, mentally seizing her doctors bag, but checked.I cant. Im suspended from work, Miles. I cant.Youre joking please the ambulance wont be here for I cant, Miles, she said.He moody and ran away from her through the open gate. Ahead, he saw Samantha, walking up their garden path. He called to her, his voice breaking, and she turned in surprise. At first, she thought that his panic was on her account.Dad collapsed theres an ambulance glide path bloody Parminder Jawanda wont come My God, said Samantha. Oh my God.They dashe d to the car and drove up the road, Miles in his slippers, Samantha in the clogs that had blistered her feet.Miles, listen, theres a siren its here already But when they turned into Evertree Crescent, there was nothing there, and the siren was already gone.On a lawn a mile away, Sukhvinder Jawanda was vomiting river water beneath a willow tree, while an old(a) lady pressed blankets around her that were already as sodden as Sukhvinders clothes. A short distance away, the dog-walker who had dragged Sukhvinder from the river by her hair and her sweatshirt was bent over a small, limp body.Sukhvinder had thought she felt Robbie struggling in her arms, but had that been the cruel tug of the river, trying to rip him from her? She was a strong swimmer, but the Orr had dragged her under, pulled her helplessly wheresoever it chose. She had been swept around the bend, and it had thrown her in towards land, and she had managed a scream, and seen the man with his dog, running towards her along the bank No good, said the man, who had worked on Robbies little body for xx minutes. Hes gone.Sukhvinder wailed, and slumped to the cold wet ground, shaking furiously as the sound of the siren reached them, too late.Back in Evertree Crescent, the paramedics were having enormous difficulty getting Howard onto the stretcher Miles and Samantha had to help.Well mention in the car, you go with Dad, Miles shouted at Shirley, who seemed bewildered, and unwilling to get into the ambulance.Maureen, who had just shown her last customer out of the Copper Kettle, stood on the doorstep, listening.Lots of sirens, she said over her shoulder to an exhausted Andrew, who was mopping tables. Something must have happened.And she took a deep breath, as though she hoped to taste the tang of disaster on the warm good afternoon air.

The Ideal Person

Nietzsches Ubermensch concept of the high-minded person was able to achieve self-actualization, and has developed himself holistically. What Nietzsche meant by achieving self-actualization was to achieve integritys full potential through creativity, independence, spontaneity, and a grasp on the real world. I see an ideal person as someone who surrounds themselves with triumph and love even with no money or fame. Most people consider the ideal person beautiful and rich. But as m either people may say, money doesnt always bring happiness or love, it could lead to loneliness and emptiness, even with all of the material things.An ideal person, as lived their look without regrets. I do agree with an ideal person is someone who can achieve their full potential through everything they do. They put all their hard execute and effort into what they need to accomplish and with the best of their ability. I believe this is the most important similarity with our ideal person as well as Nietz sches. A difference between our theories would be that we may see an ideal person as someone who is less fortunate but doing the best of their potential to permit for themselves and their family.And we would see that as with the resources they have and can afford then they are achieving a self-actualization. Nietzsche may be that as non a real ideal person, because someone might not look up to that certain person because they are not so called living the glam life, and having everything more or less them. He may intend that he is not achieving his full self-actualization because of that, when really is he by being happy in life and grasping everything around him that he can and not taking it for granted. Nietzsche believes that the ideal person is high, rare, and far between and mainly mentions them as a he.In my belief the ideal person can be of any gender, by achieving greatness, and many people are ideal and not as rare as he mentions. With the main differences in mind I cou nt that his Ubermensch is not plausible. He sees the ideal person as a higher power and rare and far between, like the so called superman that is seen in comic books, that was created after his theory. His person is like a fantasy that people wish they were instead of being normal people around us that achieve their potentials and that are plausible.

An essay about a social world

An essay about a social network Faceable is genius of the more or less important social network today, and one of the most customary sites from the internet. Social network sites (Sons) were al manners popular and hoi polloi probemed to be attracted by the bringing exclude together of creating a profile where they cannister put information about them and keep in contact with their friends, or even look for dates, jobs and many a(prenominal) new(prenominal)s. But with Faceable, the mood of a social network site became some(prenominal) more important, because it grew so big that it became a link that commonwealth accessed every day, and in a way or a nonher, it is an important thing in many great deal lives.It all started with the young Mark Seersucker and his college roommates. In the beginning it was callight-emitting diode Faces, which was comparable to Hot or Not, a website where Harvards students could vote between two pictures Of girls from college, deciding which one was hotter. The site was created with the help of hacking, and this was the reason why it was shut down. After this failure, Mark tried a sweet site that was called tablec readinessh. Mom, but he was caused of stealing the idea from three Harvard seniors, Cameron Winkles, Divvy Narrated and Tyler Winkles, who asked him to help them create Harmoniousnesss com that was based on a similar idea as Faceable. This led to a lawsuit that became huge and created a lot of problems with time. But still, nothing stopped the growing of Faceable. Soon, it was opened to other big colleges and even then it was soft noticeable that the site had something extremely addictive. In 2005, Mark launched a high- groom version of Faceable and soon aft(prenominal) that the membership was expanded to employees of several companies.Faceable was officially opened to everyone of ripen 13 and older with a valid email address. The value of the site constantly grew and most of the important companies postul ateed a shargon of it. The number of people that had a Faceable profile increased shockingly. If in august 2008 there were 100 million users, and this year in September there were 800 million, a number that is genuinely almost unbelievable. It even seems that this website can easily become the most important list of people in the world, a huge contact book of almost everybody that lives in civilization. unmatchable of the most important things that Faceable did, was the fact that they asked their users to use their real name, and for the internet that was a big deal. Before Faceable, most people that accessed the World Wide Web were anonymous, and many of them enjoyed it. People could say anything and be anyone on the internet, and even if it was fun and interesting to be whoever you wanted online, in many ways it was dangerous. It is not healthy, especially for children to be able to be and say anything on the internet, because in a way or another it can bring out the worst in the m and not only.Faceable changed that, not completely but it made a pretty big impact. The fact that it expanded all over the internet at the point that you can connect to Faceable from most besides, made the internet a little more real, the anonymity not being such a big problem anymore. One of the questions that is on everybody mind is why and how is Faceable so popular and successful? When there were many other Sons that had almost the same idea before it and werent as close as huge. Sons are popular for a number of reasons and one of the most important one and genuinely the main one is the human lack to socialize. people love to deal things about each other, love to stalk their acquaintances, to look at pictures with them, to see what they like, where hey were what they did and in the same time they love to show other people things about themselves. People are so addicted to watching other people that they wake up looking at profiles of persons that they dont even bop. They a ctually tend to use social networks to show who they are, but mostly the social profiles cannot really be trusted, because they dont usually define a person.People put on their profiles what they want others to think about them, they choose the pictures that they want to show and so and, in the end, creating maybe a different virtual person. O, we can Say that Sons are popular because Of the need Of humans to gossip about relationships and the need to know everything about everybody. But why Faceable is so popular? Probably because its very easy to use, its loving to everybody and its very simple. Everything is clear and it has all the necessary things that a Sons has, and even more.After it became popular, the reason why everybody created a profile was because all of their friends had one too. Faceable without people you know on it would be very boring, because thats the main reason why we use it. Its not a dating site, ND its not a site where you go to make full new people, its a site were you go see your existing ones and connect with them. Its very useful because its a great way to always keep in contact with people you know, even from the past. Another thing about Faceable Well, Faceable took stalking to a completely another lever.If you dont have unafraid intentions and you are searching on Faceable For example rapist or thieves, they are in the perfect place, just like a little kid in a pool of candy. If you are a regular F-casebook user or an addicted one which is worse, they know were you are, where you are going to events for example), what places do you like, who are your friends, when you are out of country and many more. All of this makes it easier for thieves, who can rob your home because they now you are not there and for creeps and rapist that can find you easily.No more old school stalking behind a wheel, now its behind a monitor. Faceable changes the way we socialize in a radical way. Before, when you met somebody you had to talk with tha t person for hours to know things about him/her, like what kind of movies does that person like, what sports he/her practice, who are their friends, ex legislations and so on, but now, they are at a click away, all this information. Now, most people when they meet somebody new, go after(prenominal) and check their profile and in a way or another think that they already know that person.I think this is not a good think, it influences alarm it makes face to face communication not so important anymore and supports the concerning problem of young people that have a problem of communicating live?, as in they are so used to typing and not talking that they find the randomness one as natural as the first. Yes, its the need to socialize, to communicate, to show strictures of us, to see pictures of others, to let everybody know what are you listening to, what are you doing at the moment, the need to see how many people like that you are in a certain place, or that you are eating soup.Like most things in life, its good, but not in a excessive way. As anything that people like, at some point it creates addiction. The question is, is Faceable a real addiction danger? A lot of people check their Faceable dozens of times a day and stay for hours and hours just checking profiles, posting things on their wall, looking at pictures and so on. I dont say that having a Faceable ND spending some time on it its bad, but losing hours and hours of your life just studying what other people do its actually bad. But honestly, I dont think its actually dangerous.In life, anything can be addictive, and accusing something Of being entertaining enough to become addictive its stupid and unnecessary. Its the people who are the problem, when they feel the need to spend so much time on Faceable, not Passbooks. As a conclusion, we can ask many questions. Why is Faceable so popular after all? Is Faceable a good thing? Does the internet becoming a concerning important part in our life? There are a lot of answers, but we have to admit that today, we cant imagine a life without the internet and without social networks and this is a reality we have to accept.Its an amazing thing what we can do today with all the technology and with everything that we can do online, the thing is that we dont have to let it lose control. I think that with us spending so much time on the internet, we leave a lot of information about us there that can be easily traceable. Is that dangerous? It could be, but after all, how much is safe to share on Faceable? There are a lot of questions that we want to find answers o, and with time, we will find them. Faceable, from my point of view, its a good thing.

Ikea Case

The market was primarily split between low-en and high-end retailers. Low-end retailers primarily focussed on offering a wide array of merchandise including furniture on the rear end of low prices. excursion from tight margins as part of a low-pricing outline, there were also several small-store retailers manoeuvreing college students and new(prenominal) consumers with constricted budgets.Most of these stores were contradictory with the environment ND displays portrayed, further contributing to poor inventory management practices and below-par guest service. On the other hand, high-end retailers carried either case-by-case brands or fivefold brands as part of their harvest-feast portfolio. Most high-end retailers employed dearly- win sales executives and focused more on offering value-added services including (but not limited to) measurement and mathematical product selection, customizable designs for complete makeovers, product delivery and installation, high number of SKU stemming from a base product, and even relocation of gray furniture.Quality and service was the basis or these types of sellers, constantly reminding customers that their products would hold out a lifetime and that going through the installation hassle could good be avoided. 2. When furniture titan kea finally consolidated its business strategy in the US by the mid-ass, customers where typically de okayd as well-traveled, sophisticated yet practical in taste, likely risk-takers, technologically-savvy, and connoisseurs of fine food and wine. Customers at kea look for a shopping experience that fulfills and exceeds their expectations by muster uping multiple types of furniture and other compliments (I. . Technician, decorations, etc) that ar practical and can accommodate a good-living standard. Aside from fulfilling the study for new furniture, customers at KEA also valued complimentary services offered at the stores such as childcare facilities, on-site Scandinavian rest aurants, and customer-service help desks for shopping assistance. KEA open-ended states to its customers that they won t find a wide variety of same product SKI-I s in disparate colors or finishes, instead they have room only for what is considered necessary to furnish homes in whimsical, modern, and chichi ways. . KEA s competitive advantage features a well-defined supply chain strategy that allows for cost-saving opportunities when sourcing stinging materials, streamlining packaging and shipping, negotiating In bulk with manufacturers, and promoting a self-service concept at store level. All these Initiatives ingeminate Into lower prices for consummate goods that customers prefer. The main disadvantages of KEA are centered on lower-quality furniture that doses t bear as longsighted as other high-end more expensive products.Also, KEA furniture is not fit for people who political platform on moving or relocating as the pieces that make a perfect usage of what W. Chain Kim and Renee Unbroken coined a Blue Ocean go with. The companys target market is considered to be niche but at the same time oriented at covering the masses and being high-volume, low-price retailers. The customer experience is unique and cannot be easily copied by other competitors. Sticking to Scandinavian-styled furniture helps distinguish KEA from traditional furniture stores while at the same time being distinctive and predictable.Blue Ocean companies such as KEA employ Continuous Improvement practices that allow for ewe styles and designs of furniture to be made functional while on the lookout for cost reductions and price saving opportunities for consumers. 5. In ramble for KEA to hold open and sustain its outgrowth strategy and high success worldwide they have to place special dialect to the following recommendations a. fly off the handle the customer base outside of established markets such as Europe and marriage America and target emerging economies that are also loo king for inexpensive, practical and stylish ways of equipping their homes and offices. . Offer complimentary assistance for assembling furniture at an additional cost in tack to attract higher-end customers who do not want to partake in the tedious task but are willing to endure a premium for the service. Specialized carpenters and contractors should be carefully selected and trained according to company standards. This allows for furniture to last longer and survive relocation needs. C. Continue growing in POS (points of sale) in order to cover less-populated areas in current operating countries while increasing market share and widening the consumers election for the brand.Ikea CaseThe market was primarily split between low-en and high-end retailers. Low-end retailers primarily focused on offering a wide array of merchandise including furniture on the basis of low prices. Aside from tight margins as part of a low-pricing strategy, there were also several small-store retailers targeting college students and other consumers with constricted budgets.Most of these stores were inconsistent with the environment ND displays portrayed, further contributing to poor inventory management practices and below-par customer service. On the other hand, high-end retailers carried either single brands or multiple brands as part of their product portfolio. Most high-end retailers employed expensive sales executives and focused more on offering value-added services including (but not limited to) measurement and product selection, customizable designs for complete makeovers, product delivery and installation, high number of SKU stemming from a base product, and even relocation of old furniture.Quality and service was the basis or these types of sellers, constantly reminding customers that their products would last a lifetime and that going through the installation hassle could easily be avoided. 2. When furniture titan KEA finally consolidated its business strategy in the US by the mid-ass, customers where typically defined as well-traveled, sophisticated yet practical in taste, likely risk-takers, technologically-savvy, and connoisseurs of fine food and wine. Customers at KEA look for a shopping experience that fulfills and exceeds their expectations by finding multiple types of furniture and other compliments (I. . Technician, decorations, etc) that are practical and can accommodate a good-living standard. Aside from fulfilling the need for new furniture, customers at KEA also valued complimentary services offered at the stores such as childcare facilities, on-site Scandinavian restaurants, and customer-service help desks for shopping assistance. KEA open-ended states to its customers that they won t find a wide variety of same product SKI-I s in different colors or finishes, instead they have room only for what is considered necessary to furnish homes in unique, modern, and stylish ways. . KEA s competitive advantage features a well-defined supply c hain strategy that allows for cost-saving opportunities when sourcing raw materials, streamlining packaging and shipping, negotiating In bulk with manufacturers, and promoting a self-service concept at store level. All these Initiatives translate Into lower prices for finished goods that customers prefer. The main disadvantages of KEA are centered on lower-quality furniture that doses t last as long as other high-end more expensive products.Also, KEA furniture is not suitable for people who plan on moving or relocating as the pieces that make a perfect example of what W. Chain Kim and Renee Unbroken coined a Blue Ocean company. The companys target market is considered to be niche but at the same time oriented at covering the masses and being high-volume, low-price retailers. The customer experience is unique and cannot be easily copied by other competitors. Sticking to Scandinavian-styled furniture helps distinguish KEA from traditional furniture stores while at the same time being distinctive and predictable.Blue Ocean companies such as KEA employ Continuous Improvement practices that allow for ewe styles and designs of furniture to be made available while on the lookout for cost reductions and price saving opportunities for consumers. 5. In order for KEA to continue and sustain its growth strategy and high success worldwide they have to place special emphasis to the following recommendations a. Expand the customer base outside of established markets such as Europe and North America and target emerging economies that are also looking for inexpensive, practical and stylish ways of equipping their homes and offices. . Offer complimentary assistance for assembling furniture at an additional cost in order to attract higher-end customers who do not want to partake in the tedious task but are willing to pay a premium for the service. Specialized carpenters and contractors should be carefully selected and trained according to company standards. This allows for furni ture to last longer and survive relocation needs. C. Continue growing in POS (points of sale) in order to cover less-populated areas in current operating countries while increasing market share and widening the consumers preference for the brand.

Management Accounting and Management Decisions

focusing Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 commission Accounting and Management Decisions 1) Both privileged managers and external parties exercise bank noteing information. dissolvent straightforward Diff 2 token TF rapscallion ref 16 aim 8 2) Internal story reports must(prenominal) fol kickoff generally certain accountancy principles and account for assets at historical cost. re movement FALSE Diff 2 face TF varlet reviewer 16 objective 8 3) Organizations that do not puddle or sell tangible goods atomic number 18 called religious attend organizations. firmness of purpose TRUE Diff 1 geek TF scallywag ref 7 physical object 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. issue TRUE Diff 1 typecast TF page reader 2 prey 3 5) intend refers to setting objectives, implementing forges, and evaluating objectives. help FALSE Diff 1 sheath TF varlet referee 3 nonsu bjective 2 6) A budget is a quantitative expression of a visualise of action. cause TRUE Diff 1 vitrine TF paginate reader 2 heading 3 7) Management by exclusion involves a detailed analysis of all deviations from planned surgical procedure regardless of the amount. function FALSE Diff 1 caseful TF summon referee 2 heading 3 8) Sales growth occurs in the mature grocery store floor of product life cycle. arrange FALSE Diff 1 Type TF paginate reviewer 9 butt 4 9) Line authority is authority exerted downward oer subordinates. issue TRUE Diff 1 Type TF knave referee 12 neutral 5 10) Line departments support or service cater departments. manage FALSE Diff 1 Type TF rascal ref 12 fair game 5 11) According to the Financial Executives pioneer, the comptrollers function is to obtain both short-term and long-term loans. issue FALSE Diff 1 Type TF summon reader 14 12) The CMA program focuses on forethought accounting and its role in Canadian business. Answer TRUE Diff 1 Type TF Page Ref 16 target 8 13) The factors cause changes in management accounting now involve increased global competition, technological advances and increased w atomic number 18 by Canadian companies. Answer FALSE Diff 1 Type TF Page Ref 16 Objective 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer TRUE Diff 1 Type TF Page Ref 16 Objective 8 5) The companionship of Management Accountants of Canada (SMAC) has developed standards of estimable conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer TRUE Diff 1 Type TF Page Ref 20 Objective 9 16) A survey of managers selected which of the undermentioned business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal surroundings of business. D) Computers in business. Answer A Diff 1 Type MC Page Ref 2 Objective 1 17) Management accounting refers to accounting information devel oped for A) shareholders.B) governmental authorities. C) managers within an organization. D) loan officers. Answer C Diff 1 Type MC Page Ref 16 Objective 8 18) ________ is a formal mechanism for reaching, organizing, and communicating information about an organizations activities. A) An accounting system B) Scorekeeping C) Management accounting D) management directing Answer A Diff 1 Type MC Page Ref 3 Objective 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accountingD) Financial accounting Answer C Diff 1 Type MC Page Ref 3 Objective 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer B Diff 1 Type MC Page Ref 3 Objective 2 21) ________ means account and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunitie s. A) Scorekeeping B) Attention directing C) Problem-solving D) no(prenominal) of the to a higher place Answer B Diff 1 Type MC Page Ref 3 Objective 2 2) ________ is the feel of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer C Diff 1 Type MC Page Ref 3 Objective 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or discernible conflicts of sideline. B) refusing to dismiss or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer DDiff 1 Type MC Page Ref 20 Objective 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) formulation. D) attention directing. Ans wer D Diff 1 Type MC Page Ref 3 Objective 2 25) Broad guide funds and detailed practices that together make up accepted accounting practice at a lendn time are referred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer C Diff 1 Type MC Page Ref 16 Objective 8 26) helper organizationsA) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer B Diff 1 Type MC Page Ref 7 Objective 3 27) A feature film of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are broad(prenominal) in proportion to labour costs. Answer A Diff 1 Type MC Page Ref 7 Objective 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity.Answer B Diff 1 Type MC Page Ref 7 Objective 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inputs and outputs cannot be stored. D) in all of the above are characteristics. Answer D Diff 1 Type MC Page Ref 7 Objective 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer B Diff 1 Type MC Page Ref 16 Objective 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer C Diff 1 Type MC Page Ref 3 Objective 2 32) An accounting system should give accurate, well-timed budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer D Diff 1 Type MC Page Ref 3 Objective 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exclusion Answer ADiff 1 Type MC Page Ref 3 Objective 2 34) ________ provide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer B Diff 1 Type MC Page Ref 3 Objective 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer C Diff 1 Type MC Page Ref 3 Objective 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budgetB) Performance reports C) Variances D) Management by exception Answer D Diff 1 Type MC Page Ref 3 Objective 2 37) Launching a new product line is an example of A) decision making. B) planning. C) unequivocal. D) organization. Answer A Diff 1 Type MC Page Ref 3 Objective 2 38) respondent the following questions When is dinner? Who is coo king it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer A Diff 1 Type MC Page Ref 3 Objective 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting.D) analyzing. Answer B Diff 1 Type MC Page Ref 3 Objective 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer C Diff 1 Type MC Page Ref 3 Objective 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer D Diff 1 Type MC Page Ref 3 Objective 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) occupation report. D) flexible report.Answer A Diff 1 Type MC Page Ref 3 Objective 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected re sults. C) unimportant activities proceeding as planned. D) insignificant deviations from expected results. Answer B Diff 1 Type MC Page Ref 3 Objective 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer C Diff 1 Type MC Page Ref 3 Objective 2 45) A significant bad variance A) should be ignored because of materiality.B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer D Diff 1 Type MC Page Ref 3 Objective 2 46) The product development stage in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and fall sales. Answer A Diff 1 Type MC Page Ref 9 Objective 4 47) The introduction to market stage in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer BDiff 1 Type MC Page Ref 9 Objective 4 48) The mature market st age in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer C Diff 1 Type MC Page Ref 9 Objective 4 49) The phase-out-of-product stage in a products life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer D Diff 1 Type MC Page Ref 9 Objective 4 50) The various stages through which a product passes are called the A) product life cycle. B) takings plan. C) market analysis. D) product initiative.Answer A Diff 1 Type MC Page Ref 9 Objective 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) use up nothing to do with product profitability. Answer B Diff 1 Type MC Page Ref 9 Objective 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer A Diff 1 Type MC Pag e Ref 12 Objective 5 53) Authority to hash out but non command is called A) line authority. B) staff authority.C) general authority. D) specific authority. Answer B Diff 1 Type MC Page Ref 12 Objective 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer D Diff 1 Type MC Page Ref 12 Objective 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) preparedness of capital. D) reporting and interpreting. Answer D Diff 1 Type MC Page Ref 14 56) The result accounting officer in an organization is oftenA) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer A Diff 1 Type MC Page Ref 14 57) ________ is mainly touch with the companys financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer B Diff 1 Type MC Page Ref 14 58) ________ is th e designation that provides the superlative orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer B Diff 1 Type MC Page Ref 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control.B) protection of assets. C) investor relations. D) economic appraisal. Answer C Diff 1 Type MC Page Ref 14 Objective 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer C Diff 1 Type MC Page Ref 16 Objective 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada.Answer D Diff 1 Type MC Page Ref 16 Objective 8 62) A philosophy to eliminate waste by reducing the time products spend in the production subroutine and eliminating the time that products spend on activities that do NOT add nurse is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer B Diff 1 Type MC Page Ref 16 Objective 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems.C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer C Diff 1 Type MC Page Ref 16 Objective 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer D Diff 1 Type MC Page Ref 16 Objective 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above.Answe r C Diff 1 Type MC Page Ref 16 Objective 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. Maintain at all times independence of thought and action. It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer D Diff 1 Type MC Page Ref 20 Objective 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) hang to codes of conduct.D) are independent of the company they work for. Answer C Diff 1 Type MC Page Ref 16 Objective 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer B Diff 1 Type MC Page Ref 20 Objective 9 69) Which of the following individuals would likely NOT be users of manageme nt accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer CDiff 2 Type MC Page Ref 16 Objective 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managers daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organisational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer D Diff 2 Type MC Page Ref 16 Objective 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE?Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer A Diff 2 Type MC Page Ref 20 Objective 9 72) Which of the following statements about line authority is TRUE? Line authority A) is similar to staff authority. B) is indirectly link up to the base activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer D Diff 1 Type MC Page Ref 12 Objective 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer Generally accepted accounting principles Diff 1 Type SA Page Ref 16 Objective 8 74) The person from whom the controller derives authority to set accounting procedures. Answer The company president Diff 1 Type SA Page Ref 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer Cost-benefit balance Diff 1 Type SA Page Ref 11Objective 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answer Budget Diff 1 Type SA Page Ref 2 Objective 2 77) Deviations from plans. Answer Variances Diff 1 Type SA Page Ref 2 Objective 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer Management by exception Diff 1 Type SA Page Ref 2 Objective 2 79) Authority exerted downward over subordinates. Answer Line authority Diff 1 Type SA Page Ref 12Objective 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer Staff authority Diff 1 Type SA Page Ref 12 Objective 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer Society of Management Accountants Diff 1 Type SA Page Ref 16 Objective 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer Just-in-time philosophyDiff 1 Type SA Page Ref 16 Objective 8 83) Describe the major users of accounting informati on. Answer In general, users of accounting information fall into three categories (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff 1 Type ES Page Ref 2 Objective 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The systems value must exceed its cost. In addition, the systems effects on the behaviour of managers should also be considered. The system must provide accurate, timely budgets and performance reports in a form useful to managers. Diff 1 Type ES Page Ref 14 Objec tive 7 85) Distinguish between line and staff roles in an organization, and give an example of each.Answer Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basal mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive.Diff 1 Type ES Page Ref 12 Objective 5 86) Contrast the functions of controllers and treasurers. Answer The treasurer is concerned mainly with the companys financial matters such as investor relations, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operati ng matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff 1 Type ES Page Ref 1 87) Explain a management accountants ethical responsibilities.Answer A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff 1 Type ES Page Ref 20 Objective 9 88) Explain the role of budgets and performance reports in planning and control.Answer Budgets and performance reports are essential tools for planning and control. Budgets result from the planning process. Managers use them to translate the organizations goals into action. A perfor mance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff 3 Type ES Page Ref 3 Objective 2 89) Discuss the role that management accountants play in the companys value-chain functions. Answer Management accountants play a key role in planning and control.Throughout the companys value chain, management accountants gather and report cost and revenue information for decision makers. Diff 2 Type ES Page Ref 9 Objective 4 90) Identify current trends in management accounting. Answer Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obsolete. Diff 2 Type ES Page Ref 16 Objective 8