Tuesday, May 5, 2020
Reflection on Mentorships Essay Example For Students
Reflection on Mentorships Essay The aim of this essay is to discuss on how the reflection on mentorship will be undertaken, how and why the model of reflection will be used and the importance of confidentiality. I will reflect the mentorship by ensuring that the mentee during clinical practice is put at ease throughout the learning experience of four weeks (Quinn, and Hughes 2007, p. 29). Also, I will use the principle of Kolbââ¬â¢s learning cycle as my model of reflection because reflecting is an essential element of learning. As I am the mentor, I will follow this cycle in a clockwise direction with Jude, so she would have to reflect on the skills learnt by reviewing the whole situation (Kolbââ¬â¢s learning cycle 1984 in Rose and Best 2005, p. 129). This would enable Jude to integrate theory into practice. I would use a pseudonym ââ¬ËJudeââ¬â¢ to comply with mentee confidentiality as stated by the Nursing and Midwifery Council (NMC, 2004). During the orientation of Jude, I made sure that I introduced a mentoring approach in practice education, so as to support her learning and assessment in practice (NMC, 2008). This would develop her skills and confidence in the new placement area (RCN, 2007). I did this by introducing myself to her as a mentor, welcomed her to the department with a friendly smile, so that she would feel comfortable in the new environment (Rose and Best, 2005, p. 55). I then took Jude on a tour round the unit to familiarize her with the physical layout of the department. This would make her have a feeling of fitting in (ENB/DOH, 2001). Furthermore, I identified the door codes for security, showed her fire exit for safety(ENB/DH ,2001).I then introduced her to the crash trolley and explained its use in case of Emergency for safety (ENB/DOH,2001). . and%20safety>. Royal College of Nursing (2007) .Guidance for mentor of student nurses and midwives :on lineRCN Mentor. mentorship role, and its contribution to a students practice experience .Accessed 5 July 2010. Available at: http://www. rcn.org.uk/>. Reece, I., and Walker, S (2000).Teaching, Training and Learning: A Practical Guide. Fourth edition. Sunderland . Business Education Publishers Limited, . Rose, M and Best ,D(2005)Transforming Practice Through Clinical Education .Professional Supervision and Mentoring .London :Elsevier Churchill Livingstone. Stuart, C. (2006) Assessment, Supervision and Support in Clinical Practice: a guide for nurses, midwives and other health professionals. London: Churchill Livingstone. Quinn, F., and , Hughes, S. (2007) Principles and Practice of Nurse Education. 5th edition. Cheltenham: Stanley Thrones.
Sunday, April 5, 2020
Sunday, March 8, 2020
buy custom American Airlines Research Plan essay
buy custom American Airlines Research Plan essay American Airlines, Inc. is the third largest airline in respect to operating revenues as well as in passenger miles transported (Capozzi, 2001). Headquartered in Fort Worth, Texas, AA (American Airlines) operates an extensive domestic and international network, a factor that has enormously contributed to brand awareness among the customers (Reed, 1993). Wikinvest (2012) the net income of the firm rose by $1 billion to $ 470 million in loss in 2011 as compared to 2010 (Forty, 2007). As at February 17, 2012, the prevailing share price of AA at the NYSE was $ 0.51, with the total number of shares traded being 3,121,989 (Wikinvest, 2012). With a market share of 32.1% in the U.S. and annual sales revenue of $22.16 billion, Kawai (2011) attributes the recent growth of AA, domestically and internationally, to the firms effort to lower operational costs, hence offer reduced fare prices to its customers. Further, it is notable that due to the firms growth and expansion strategies, AA was listed at position 120 on the Fortune 500 list in 2010, hence raising investors confidence (Rushe, 2011). As a result of reduced profitability of the firm over the last three years highly attributable to the recent global recession, AA has started to promote its products and services using social media, such as Twitter, Facebook, blogs and MySpace, which are becoming popular, especially among the younger generations globally. This way AA has been able to gain an advanced competitive edge over its rivals, such as Delta Airlines, South West airlines among others (Bedwell, 2009). Currently, AA is negotiating with airline makers Boeing Company, to enable the firm to replace all its domestic fleets with A320 Airbus, which is more environmentally friendly in comparison to the current airplanes being used (Rushe, 2011). In conclusion, AA is one of the successful airline companies in the 21st century, despite the reduced profitability levels. Buy custom American Airlines Research Plan essay
Friday, February 21, 2020
The Role of Media in Portraying Islam as a Religion of Violence Research Paper
The Role of Media in Portraying Islam as a Religion of Violence - Research Paper Example Mass media has made a significant contribution in shaping wars, conflicts and resolutions, but it has failed in reflecting objectivity since having been criticized that it has biases towards political agenda of the western world concerning the developed world. However, the media coverage and publication concerning Islam and Muslim have been challenged by issues of accuracy and vilification of information. Scholars, media commentators and experts have been politicized after the incidence in 9/11, and this has led to the creation of a minefield for policymakers and the public, who are seeking to understand the cause of radicalism and Anti-Americanism. In fact, their convictions that establish a direct relationship between global communication and terrorism. Therefore, terrorism has been considered an indirect psychological strategy used for the avoidance of direct contact with opponents, thus if there would be no media coverage, issues about terrorism would disappear. In this case, med ia were the reason behind Muslim and Terrorist becoming synonymous; hence, after the events such as 9/11, the experts and activists in the field of human rights issued a warning against the rise of Islamophobia and racism against Muslims. References can be established from the role of media after the cold war, and the rise of the new global threat concerning Islamic terrorist, since after the attacks and the rise of religious militancy, Islam has been the target of the scrutiny. In fact, this has been facilitated by the deception of media concerning Islam as a representation of hostility.
Wednesday, February 5, 2020
Excerpts from Natural History of Sonoran Desert Assignment
Excerpts from Natural History of Sonoran Desert - Assignment Example Sonoran Desert is different and unique from other North American deserts in many ways. It has an extremely hot weather as well as compared with any North American desert; Sonoran Desert has the greatest biodiversity. It enjoys rainfall twice a year which makes it an ideal region for animal and plant life. However, the rainfall received is not sufficient to meet the requirements of the living beings on the desert and it evaporates due to high temperatures (Roger Dunbier). The Sonoran Desert has the greatest number of habitats and species living in the region as compare to any other desert. As it is located on the western side of the North America within the horse latitudes; it has the rich biotic communities which include all of the worldââ¬â¢s biomes. Typically, spring is the main flowering season in the Sonoran Desert. The season starts from mid February to mid June. Peak flowering season is observed from mid March to the late April. Peak flowering season is dependent on the temperature and rainfall (Steven Buchmann and Nabhan
Tuesday, January 28, 2020
EUââ¬â¢s Adoption of IFRS
EUââ¬â¢s Adoption of IFRS Introduction From 1st January 2005, all European countries are required under EU law to use the IFRS[1]standards for their financial reporting statements, which includes corporations domiciled within the UK (Nobes and Parker, 2006, p.103). This applies to all year-ends that complete after that date. In addition to this requirement, it is a requirement of the standards that, for comparison purposes, the previous year financial included within the statements must be recomputed to reflect a true IFRS position. The main proposals for these standards and their first year usage are contained within IFRS 1. The change of standards has had a significant impact upon financial reporting in the UK. Therefore the intention of this paper is to discuss why the EU felt it necessary to adopt the IFRS; provide an understand of the IFRS main goals and to ascertain the areas in which this has affected the UK reporting methods, outlining the key areas of change by comparing them to the previous financial reporting methods used. Adoption of IFRS by the EU In previous books (published in 1998 and before), Nobes and Parker (2006) discussed the Varity of different standards that were being operated within the member states of Europe, including those that have converted to capitalism from the former communist bloc, which included countries such as Poland and Romania. These differences have been determined by the political and capitalist attitudes of individual nations and can be separated into two main groups, those where markets and reporting is driven by the state, with weak equity markets, and those driven by business, where the equity market is strong. It has long been accepted that the differing financial reporting standards that have existed in the past has led to difficulties, particular in terms of international trade and financing (Gregoriou and Gaber 2006, p.460). The EU recognised that, within its own region, this was affecting the flow of capital and finance between member states. In an attempt to address this issue, the commission sought to achieve harmonisation through raising legislation and regulations. However, when these failed to work, somewhat reluctantly the commission then changed its position and became an active supporter of the US dominated IFRS standards (Nobes and Parker 2006, p.105). IFRS standards have become increasing accepted as an international method of financial reporting, primarily because of its benefits in improving the globalisation of trade and financial activities, which will become less complex. In addition to the US, an ever-increasing number of countries have adopted IFRS, thus it was only a matter of time before the EU acquiesced. The intention is to move towards a system of fairer values (Bruce 2004), and to make the EU as a regional and international trading bloc far more competitive. However, the EU adoption of the standards, intended to be relatively straightforward, was not without difficulties (Bruce 2004). In the initial stages there were areas of dispute and, in particular, parts of the standards that the EU would not accept, for example IFRS 39 the standard that deals with ââ¬Å"fair valueâ⬠, although this has recently been adopted in a limited form. Furthermore, despite IFRS, differences between the financial reporting methods used in Europe still exist (Nobes and Parker (2006, p.19). Nevertheless, in view of the pressure from a number of stakeholders, it is inevitable that the impact of individual national standards will continue to be eroded in favour of a globally recognised system (Nobes and Parker 2006, p.13) Executive summary of IFRS IFRS 1, the mainstay of the standards has seen two amendments, the latest implemented in January 2007, although most of these have not affected the underlying core focus of the standards. Whilst each standard has a defined objective, there are a number of overall goals embodied within the process. Objectives The key focus and goal of the International Financial Reporting Standards is to achieve a position where, globally, one system will be seen to be the norm and form the basis upon which all trade, capital and financially motivated decisions in the international marketplace will be relied upon. The intention is that, through the acceptance of these standards, existing investment barriers will cease to exist as well, which will improve capital market performance. Furthermore, it is intended to promote reliable system of universal accuracy and comparability, together with a method that will ensure a standard model for corporate governance that can be referred to equally by all stakeholders, whether they are involved with the corporation or not. It is stated that the improvement to the reporting processes will also develop management data and lead to reduction of risk Individually, the standards have their own goals. For example, IAS 1.7 focuses on the presentation of the financial statements and Cash Flow in a manner that is understandable to everyone. Similarly, the objective of IFRS 7 are to ensure that corporate management discloses all information that has had an impact upon the business during the year covered within the financial statements. In particularly, emphasis is placed upon the accuracy of the corporate balance sheets, cash flows, as these are the areas where historically, as has been evidenced in cases such as Enron, and WorldCom, significant issues of financial stability arose, causing the loss of millions of jobs and investment monies. Achieving reliability within these areas is one of the fundamental goals of IFRS. Once of the main difficulties that arose with previous standards was the method of accounting for value, particularly with respect to assets and other balance sheet items. This situation was exacerbated in situations of the increasing incidence of mergers and acquisitions. Where a corporation takes over or merges with another, the cost of such a move, known as the goodwill payment, under the ââ¬Å"historical cost conventionâ⬠would be reflected in the balance sheet as the current value. However, goodwill is not a tangible asset in the sense that one can physically touch or use it. Its value will fluctuate in accordance with market determinates. Under the IFRS system items such as goodwill have to be accounted for in respect of the ââ¬Å"fair valueâ⬠at the time of the statements. Therefore, the core objective is that the statements reflect a realisable value rather than one that may have been eroded over time. To ensure that the financial statements of individual corporations reflected these objectives, IFRS also requires officers of the company and external experts to warrant that all the statements made, and financial information provided within the statements have been prepared in accordance with those objectives. The process of measurement is another key factor within the reporting standards. Here again, concentrating upon the relationship to the ââ¬Å"current fair value,â⬠the individual standards set our prescribed rules and guidelines as to how each item contained within the financial statement should be measured and what will be recognised as an acceptable method. Meticulous attention is paid to the valuation of assets, which apart from the year of acquisition when cost can be used, should have been based upon current realisable value as certified from a reliable and expert source, unless there is a justifiable reason for not doing so. These measurement guidelines are also extended to debts, other liabilities and equity items contained in the financial statements. Requirements for presentation and disclosure in financial statements feature prominently within the IFRS standards. The presentation requirements in particular determine the way in which the financial data should be analysed within each segment of the corporationââ¬â¢s main financial statements and supporting notes. The purpose of this is to ensure that relevant information cannot be, either deliberately or inadvertently, concealed from interested stakeholders. For example, IAS 1.68 identifies the minimum requirement for information analysis in the business balance sheet, and there are similar instructions in IAS 1.81 that relate to the revenue statements, which identify how revenue, finance costs, and profit or loss distribution should be displayed. As indicated earlier, the IFR standards include numerous requirements in respect of the information that corporations are expected to disclose, as can be evidenced from the information checklist that has been prepared by Deloitte (2005), one of the ââ¬Å"big fourâ⬠auditing firms. In addition to all of the factors already discussed within this papers, further disclosures are expected to be made in relation to the how the business has complied with corporate governance rules and regulations and the assessment of risk. Despite the arguments that have arisen in various circles in respect of individual aspects of the IFRS system, it is generally accepted that they do provide a framework which, when fully implemented and adopted internationally, will be of benefit in relation to the globalisation of trade. A case study of the IFRS impact on a UK corporation The financial statement of every UK Corporation has been affected by the implementation of IFRS and it has impacted upon the resultant financial information. To provide an example of these changes British Telecom is being used as an example. The 2006 statements in support of this analysis are attached in the appendix of this paper. As is allowable under IFRS 1, BT has availed itself of some of the exemptions and exceptions that are provided for in the preparation of the accounts. The exceptions applicable in this case are defined as follows: Business combinations. Employee benefits Share payments Cumulative translation differences Financial Instruments In the main, these exceptions relate to the retrospective treatment of the above items together with other aspects of the treatment of these items at the date of transition. For example, IFRS 3 is not being applied in a retrospective manner to business combinations. Pages 111 and 112 of British Telecomââ¬â¢s annual report for 2006 outlines the major areas of change that have impacted on the financials: Equity. The most important change relates to the reduction in equity. Brought about mainly by the change in employee benefits and adjustment to leases, this has seen a reduction of à £3.9 billion. Profit. As can be seen from the pages referred to, there was little impact from IFRS on the returned profit earned by the business during the year, with the debit and credit amounts cancelling themselves out. Except for an addition of à £8 million. Under the UK GAAP system, firma were allowed to account for divided provisions within the profit and loss account. IFRS standards state that this should not be the case, and that the dividends can only be included within the year that they are payable, therefore these has been excluded. Assets and Liabilities. In terms of the Individual items heading, as can be seen, there have been a number of significant changes, for example with the reorganisation and re-evaluation of the various assets. However, overall the net reduction of the equity format of the balance sheet was only just over à £200 million. In terms of the cash flow statement, there has been no change to the cash flow that has been generated by the business during the year. In essence, this shows that whilst UK business have been concerned with the impact of IFRS, when one takes into account that all competitors are likewise affected, these changes make little or no difference to the market position of BT. Bibliography Whittington, Geoffrey (2005). The adoption of International Accounting Standards in the European Union. European Accounting Review, Vol. 14, issue 1, pages 127-153. Nobes, C. and Parker, R. (2006). Comparative International Accounting. 9th Edition. FT Prentice Hall. UK. Deloitte (2005). IFRS 7: A disclosure checklist. Retrieved 1 May 2007 from http://www.iasplus.com/fs/0510ifrs7checklist.pdf Gregoriou, Greg N and Gaber, Mohamed (2006). International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann Ltd. Oxford, UK. Blake, John and Amat, Oriol (1993). European Accounting. FT Prentice Hall. Perry Michelle (2005). IFRS ââ¬â The Next Steps. Accountancy Age. London, UK. Flower, John (2004). European Financial Reporting: Adapting to a changing World. Palgrave Macmillan. London, UK. Bruce, Robert (2004). Setting a new standard. Financial Times. London, UK. IFRS (2007). Summary of reporting standards. IFRS. Delaware, US. Retrieved 1 May 2007 from http://www.iasb.org/NR/rdonlyres/8177F9A2-EB2F-45A3-BBF3-3DE7DCB13E1A/0/IFRS7.pdf Footnotes [1] International Financial Reporting Standards
Sunday, January 19, 2020
Fossil Fuel Consumption, Co2 And Its Impact On Global Climate Essays
Fossil Fuel Consumption, CO2 and Its Impact on Global Climate Background: At the beginning of human history, we had to satisfy our energy needs (for food, heat and movement) by using our own muscle power and gathering or hunting naturally available plants, animals and wood. Each stage in the evolution of human society (the development of farming, domestication of animals, harnessing of wind and water power) increased the average per capita energy use, but it was the Industrial Revolution and the exploitation of fossil fuels which marked the transformation of societies into the energy-intensive economies of today. Since the eighteenth century the industrialising countries have come to rely on non-renewable energy resources, and at present about 80 per cent (Myers, 1994) of the world's commercial energy is derived from oil, coal and gas. Although it has been observed that the growth of energy consumption is closely correlated with the increases in gross national product thus our economic development, the major sources of energy (that is fossil fuels) are 'stock resources'. Fossil fuels are consumed by use and the current consumption patterns are non-sustainable. It is recognised that energy conservation and the development of renewable energy sources will be needed to sustain economic growth. The quantity of ultimately recoverable fossil fuels is limited by geology and remains a matter of suspicion, but the view of the 1970s that scarcity was imminent is still popular. It is the 1973 Oil Crisis marked the transition from abundant, low-cost energy to an era of increasing prices and scarcity. Today concerns over scarcity have been overtaken by the question of whether human beings can afford to meet the environmental costs of continued fossil fuel consumption. One of the most widespread concern related to global climatic changes. Introduction: Climate represents normal weather condition of an area over a period of many years. This is in contrast to weather which is the day to day changes in the atmosphere. It is now realised that our global "climatic normals" had fluctuated in the past millions of years which was nowhere related to human activities. Nevertheless, with the increasing human population and our reliance on fossil fuels since the last century, we have definitely 'participated' in the climatic changes which are taking place to a certain e... ...creasing over the last decade. More on that, it is a fact that the burning of fossil fuels do release infrared-absorbing carbon dioxide to our atmosphere. Therefore, it is just a logical conclusion that the greenhouse is here, as it always does. It appears that there is excessive heating within the greenhouse which is induced by our increasing rate of fossil fuel consumption, and the problems that lies behind global climatic change are far reaching . Perhaps, the real limit to our fossil fuel consumption will be the CO2 problem but not the size of the resource. A Chinese proverb says that "prevention is better than cure." Approaches to energy conservation could be the key. Bibliography: Benarde, M. A., 1992, Global Warningâ⬠¦ Global Warming, John Wiley & Sons, Inc., 52-65. Goudie, A., 1994, The Human Impact on the Natural Environment, Cambridge: The MIT Press, 301-7. Kraushaar, J. J. & Ristinen, R. A., Energy and Problems of a Technical Society, John Wiley & Sons, Inc., 394-400. Myers, N., 1994, The Gaia Atlas of Planet Management, London: Gaia Books Limited, 96-113. Tolba, M. K., 1992, The World Environment 1972-1992, London: Chapman & Hall, 61- -71.
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