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Human capital value in financial accounting

Human capital value in financial accounting
    Human capital value in financial                                   accounting

Human capital value in financial accounting

Should human capital value should be included in financial accounting

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Dear Admin,

Note: To prepare for this essay please read the required articles that is attached then answer the following questions:
A perplexing issue, particularly for many human resource management and marketing professionals, is the absence of a valuation in the traditional financial statements relating to human capital and other internally generated intangible assets, such as brands. Often these value drivers of an organisation form a critical key success factor. Goodwill does appear in many financial statements and this includes intangible assets acquired by another organisation, which are often subject to large impairments losses. However, this raises questions about the sustainability and volatility relating to goodwill valuations. It is against this background that accountants have decided to be cautious in respect of recognising intangible assets in the financial statements.

To prepare for this essay:

•Consider the controversy of whether human capital should be included in the financial statements.

•Consider how human capital could be defined and quantified in financial statements.

•How do you define human capital?

•What is the importance of human capital?

•What are the reasons to measure or not measure human capital?

In an approximately 550-word response, address the following issues/questions:

With the rise of the ‘knowledge economy’, the traditional valuation of an enterprise as consisting solely of measurable assets, such as buildings, equipment and inventory, is increasingly being questioned. Human capital, although widely recognised as an important component of an enterprise’s total value, does not appear on a statement of financial position (balance sheet).

•Discuss whether or not you believe human capital should be included in the financial statements. Identify how you are defining human capital. What are some of the difficulties that may be encountered in attempting to quantify and record this (these) asset(s)? If recorded, would such values remain constant or be subject to change?

Also,

1) The answer must raise appropriate critical questions.

2) Do include all your references, as per the Harvard Referencing System,

3) Please don’t use Wikipedia web site.

4) I need examples from peer reviewed articles or researches.

5) Turnitin.com copy percentage must be 10% or less.

Note: To prepare for this essay please read the required articles that is attached

Appreciate each single moment you spend in writing my paper

Best regards

SAMPLE  ANSWER

There has been much debate concerning whether human capital value should be included in financial accounting. Many professional accountants who are of the opinion that human capital should not be included in the balance sheet base their views on the limitations associated with this factor. As it is widely known, financial accounting has many limitations and there is no single aspect of it that has no complications. According to Ionel, Alina & Dumitru (2010) the limitations associated with human capital accounting, or inclusion of it in balance sheet, should not be used as a factor to eliminate human capital from the balance sheet. This view emanates from recognition of human capital as an asset in a business organization which is at times of more value than the tangible assets of an organization. What is crucial therefore, is the proper analysis of the value of the available human capital so as to come up with the right value. In consideration of human capital as an asset of an organization in the sense that it adds to productivity (in great ways than most of the other assets) it is crucial that it is included in the financial statements. Akintoye (2012) maintains that; inclusion of human capital in the balance sheet is a crucial aspect that could serve the purpose indented in the seeking the financial statements. For instance, if an investor is interested in buying stock from the organization or lending funds. Such moves would be more guided when the financial statements include the human capital values.

However, it is crucial to note that, inclusion of human capital in the financial statement is tinged with myriads of limitations. It is paramount to note that the limitations should not in any way bar accountants from including this crucial aspect in financial statement. What is crucial is to look for means of overcoming the difficulties.  Corrêa Dalbem, de Lamare Bastian-Pinto & de Andrade (2014) note that; such limitations include difficulties of recognizing the value of certain human capital. This aspect may be very much limiting but utilization of some accounting baselines such as ratio comparison would shed lights in the value of a human capital ingredient. Ratios are compared with past periods, similar businesses as well as planned performance. In the case of human capital, past performance of the given personnel, the expected performance in similar business as well as the planned performance would be of much importance I gaining insight in o the value. Performance of the human capital must also be in the interest of the organization for the human capital to be recognized as of (positive) value to financial statement. This idea points to the example of directors in an organization, who although they are not the real owners of the organization, they are supposed to work for the interest of the organization like a real owner would do. The position on this should be captured in the financial statement so as to make it more guiding and meaningful.

It is crucial to note that; although human capital needs to be included in financial statement, the values do not remain constant. For instance, some personnel may add up their education level, and this brings change to the records. This is very much unlike most of the other assets included in balance sheet, but this still should not bar accountants from including it in the financial statement.

References

Akintoye, IR 2012, ‘The Relevance of Human Resource Accounting to Effective Financial Reporting’, International Journal Of Business Management & Economic Research, 3, 4, pp. 566-572, Business Source Complete, EBSCOhost, viewed 10 June 2015.

Corrêa Dalbem, M, de Lamare Bastian-Pinto, C, & de Andrade, A 2014, ‘The financial value of human capital and the challenge of retaining it’, Brazilian Business Review (English Edition), 11, 1, pp. 46-68, Business Source Complete, EBSCOhost, viewed 10 June 2015.

Ionel, V, Alina, C, & Dumitru, M 2010, ‘HUMAN RESOURCES ACCOUNTING — ACCOUNTING FOR THE MOST VALUABLE ASSET OF AN ENTERPRISE’, Annals Of The University Of Oradea, Economic Science Series, 19, 2, pp. 925-931, Business Source Complete, EBSCOhost, viewed 10 June 2015.     https://ideas.repec.org/a/ora/journl/v1y2010i2p925-931.html

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Ethics Research Paper Available Here

Ethics Research Paper
Ethics Research Paper

Ethics Research Paper

Ethics Research Paper

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Please see upload.

SAMPLE ANSWER

QN1. Evaluate the parameters of ethical decision-making models as they apply to the recommended policy, and explain how the decision-making model selected justify the recommended corporate policy.

Answer:

In the recent times, there has been a realization of the crucial role of ethical decision making in business organizations. This follows the need to keep to the expectations of the society. In order to arrive at viable ethical decisions, it is crucial to consider parameters of models of ethical decision making. Any ethical decision will have aspects of clarity, evaluation, decision, implementation as well as monitoring and modification. These aspects form a basic decision making model which can effectively be applied in the policy of non-discrimination/equal employment opportunity and anti harassment. In view of this model, this policy involves clarifying on what needs to be decided. For the decision to be viable, it must be addressing a realistic issue that is relevant and of priority. There is need to evaluate the condition and separate facts from mere beliefs. This is because; personal intuitions that are not based on reality could lead to wrong decisions and therefore, poor policies. It is crucial to arrive at a decision when facts have been established. In the face of this policy, the realization that there is discrimination in the workplace justifies the arrival at the policy of non-discrimination. The next step is implementation of the policy whereby, care must be taken to ensure that, the right environment for implementation of the policy has been cultivated. In view of this model, there is need to carry out effective monitoring and modification when necessary. These efforts enable positive results of the policy

QN 2. Assess how the recommended corporate policy is socially responsible, and justify the responsibility.

Answer:

The corporate policy of non discrimination and equal employment opportunity is socially justified. This view emanates from the realization of orientation of society towards fairness for all people. In a justified society, everyone should get an equal opportunity regardless of the various differences that people have, for instance, gender. When there are efforts in an organization to arrive at equality in the undertakings, it is socially responsible move. In the wake of realization that women have been discriminated for a long time, especially in the work place, policies towards provision of equal opportunities for all genders is seen as being socially responsible. The effects of such policies would be felt not just in the work place, but deep in the society. This follows the provision of chances to more women and other discriminated groups of individuals. When they get the opportunities to work in the organization, following implementation of this policy; their families and the society at large benefit.

QN3. Recommend a corporate policy for resolving the issue, and provide examples of how the comprehensive nature of the corporate policy covers the major aspects of the issue.

Answer:

In order to solve the issue of gender discrimination, touching on payment of less remuneration to women employees despite equal productivity with the male counterparts, there is need to adopt the policy of non discrimination and equal employment opportunity. Adoption of the policy of non discrimination and equal employment opportunity provide a comprehensive focal point of resolving the issue of gender discrimination in the organization. This is because; the policy will subject the people perpetrating such injustices to being responsible to justify their deeds. If they persist, then, the policy offers grounds for termination of their continued working with the organization. With full implementation of this policy, there would be provision of equal employment opportunity in the organization despite the differences of gender. There would also be elimination of harassment especially on basis of gender difference. If anyone engages in harassment of an employee due to their gender, then, the policy provides grounds for such a person to justify their deeds with high possibilities of having their jobs terminated. With adoption of this policy, there would be feeling of safety for the employees of both genders.

QN 4. Support corporate policy recommendation for business ethics policies and standards with well-reasoned analysis and specific examples, and cite statistics based on cited references that also support the recommendation.

Answer:

From observation of what happens in most of workplaces and the available, there is need to have corporate policy geared towards reduction f discrimination especially against women.  Picault (2013) asserts that there have been models that point to support that men and women have different reservation wages. It is on basis of such models that there has been wide discrimination of women in workplace. These orientations come from data that is collected by panel surveys concerned with discrimination at workplace. For instance, in Europe, data covering the final years of 1990s shoe that reservation wages for women are lower than those of men. This is not a unique case but it is a reflection of the condition in many areas. This justifies the need to have corporate policies to shield women from discrimination.  There have been efforts, not only in organizations but in government laws that seek to protect women from gender discrimination in the workplace. For instance, statistics show that the US has been in the fore front in enacting policies for protection of women against gender discrimination in the work place. Discrimination against women in many workplaces is evidenced by myriads of available. This is as shown in the data below which point to more male favors at workplace in different continents

. Higher number of men of all ages at workplace shows that there is discrimination of women hiring and recruitment. For example, in America there is difference of about 20% of the number of male workers compared to women.

 

QN 5. Recommend a strategy for communicating the policy to the organization in a manner that meets the needs of the audience, and explain and justify how the communication meets the needs of the audience.

Answer:

When a policy has been decided upon, it is crucial to adopt a communication strategy. This view follows the realization that; how the policy is communicated can make the difference how it will be received. To have effective communication, it is crucial that the employees get memos notifying them of the need to embrace such a policy. At this stage, the employees could be given an opportunity to provide their views concerning the same and what more they would like to be added. After consideration of their views, in a general meeting, the facets of the policy should be discussed. The consequences of breaking such policies are made clear. This mode of communication meets the needs of the audience in the sense that; they are first provided with an opportunity to air their views. Making the final communication of the policy in an open meeting makes it clear that the policy is applicable to everyone. The initial memos serve to shoe the official nature of the policy and to make the audience aware of the policy before the final talk over it is done.

QN 6. Describes potential limitations of the policy and strategies for monitoring and compliance, and explain the repercussions of not complying with the corporate policy.

Answer:

As much as this policy appears to be perfect, there are some observed limitations to it. For instance, the female employees could take advantage of the policy to falsely accuse male employees of mistreating them. This could lead to unfair punishment of the male employees and even losing of their jobs unjustifiably. There could also be laxity among the women such that they do not do their work as expected because, if followed up by the male supervisors, they accuse them of harassing them on basis of their gender. In order to have success with the implementation of the policy, it is crucial that there are stipulated strategies for monitoring and compliance. The strategy for monitoring would involve surveying the turnover of women employees in the subsequent years. With compliance with the policy, there would be employment of more females in the different posts.  There would also be monitoring of complaints related to harassment based on gender. To ensure compliance to the policy it is always crucial to stipulate the repercussions for not complying. Such repercussions would include facing disciplinary panel whereby one would have to explain the deeds against the policy. With persistent incompliance, there would be termination of job.  The harsh repercussions are meant to ensure that there is full compliance to the policy in a bid to stick to ethics.

References

Everly, B. A., & Schwarz, J. L. (2015). Predictors of the Adoption of LGBT-Friendly HR Policies. Human Resource Management, 54(2), 367-384. doi:10.1002/hrm.21622

Picault, J. (2013). Unionization and Labour-market Discrimination: A Closer Look at Non-unionized Workers. LABOUR: Review Of Labour Economics & Industrial Relations, 27(3), 272-287. doi:10.1111/labr.120

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Nursing Assignment Paper Available Here

Nursing
Nursing

Nursing

Nursing

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Content
1. Introduction to the paper includes a few general statements on the idea of nursing theory being applied to solve problems/issues in nursing practice, regardless of the specialty area of practice. For example, why would one pick a nursing theory to solve a practice problem? Would a grand, middle-range, or practice theory be best? Does the writer have any experience in using nursing theory this way? In addition, a brief one-paragraph summary of a specific nursing theory and information on the sections of the paper are provided. The selected nursing theory can be a grand theory, a middle-range theory, or a practice theory.
2. Description of the problem/issue for which strategies will be developed. The problem to be resolved must be in nursing leadership, nursing education, nursing informatics, or health policy. Scholarly evidence (in the form of a literature review) supporting the issue is included. The problem/issue could be local to one’s specific practice setting. For example, the setting might be a nursing unit, a nursing-education program, an informatics department, or a health-policy unit of a consulting firm. The problem/issue needs to be something that a nursing theory can impact, whether it solves the actual problem/issue or enables people affected by the problem/issue to deal with it. It is best if the problem/issue is from real life – something the writer of the paper has dealt with or is currently engaged in.
Some examples (these are fictitious examples)
a. A nursing unit has experienced rapid turnover of professional staff, including several nurse managers. A new nurse manager from outside of the nursing unit is appointed.
b. Informatics nurse specialists face a lot of resistance from all healthcare professionals to implementation of a computer-based order entry program. The implementation date will not be changed.
c. A nurse educator is assigned to take over a large class of undergraduate nursing students, with a mix of young adults and adults returning for a second degree. The subject is difficult, students have not been doing well, and frustration and tempers are impeding group work.
d. A health-policy nurse specialist works for a consulting firm that lobbies on behalf of many healthcare professions. Within the specialist’s work unit, there is much debate over the pros and cons of various policies being proposed for attention in the coming year.
3. Applying concepts and principles from the selected theory, one strategy for resolving the identified issue is described in depth. Details on how the theory would be applied are included (consider: who, what, when, where, and how). Rationales for the strategy as well as evidence from scholarly literature are included. One ethical and/or legal aspect of the strategy is discussed. Expected outcome(s) from implementing the strategy are proposed.
4. Concluding statements include new knowledge about applying nursing theory gained by writing the paper
Format and Special Instructions
1. Paper length: 6 pages minimum; 8 pages maximum, excluding title page and reference page. Points will be deducted for not meeting these requirements.
2. The textbook required for this course may not be used as a reference for this assignment.
3. A minimum of 3 scholarly references are used. References must be current – no older than 5 years, unless a valid rationale is provided. Consult with the course instructor about using an older source.
4. Title page, body of paper, and reference page(s) must be in APA format as presented in the 6th edition of the manual
5. Ideas and information from readings and other sources must be cited and cited correctly.
6. Grammar, spelling, punctuation, and citations are consistent with formal academic writing as presented in the 6th edition of the APA manual

SAMPLE ANSWER

Introduction

Barr and Welch (2012) suggest that leading change in health care has become more rampant among the nurse leadership. Strong leadership in partnership facilitates smooth transformational change. Nursing theory shape nurse practice in a myriad ways, and provides considerable positive impact. Nursing theory provides a framework, which support nursing practice and offers solutions to nursing ethical dilemmas, thereby ensuring   delivery of quality care. Nursing theories assists the nurse discipline in the clarification of beliefs, goals, and values. This facilitates proper definition of the unique   nurse contribution to the concept of care. In fact, nurse clinical practice standards are derived from the nursing theories. The nursing theory resolves challenges in educational, leadership and research as well as practice settings.

Depending on the health issue under investigation, there are three major types of nursing theory. Grand nursing theory is the broadest, but provides generalized propositions. This level of nursing theory reflects on the nurse practice, thereby offering very insightful solutions. Theories in this level include conceptual frameworks. The middle range theories scopes are narrower than Grand nursing theory. The importance of this level of nursing theory is that it acts a bridge between the grand nursing theory and nursing practice. The nursing practice theories have very limited scope. These theories are developed within a specific nursing practice. The nursing theories at this level offer intervention for nursing practice, and predict outcomes of nursing practice. The advantages of nursing theory will be demonstrated by Jean Watson’s theory (Clark, Zickar & Jex, 2013).

Identification of practice problem

The main issue in the health care facility I work at is staffing ratio. Literature indicates that nurse-staff ratio ensures quality of care. However, high turnover rates and reduced number of nurse graduates has been an ongoing challenge of nurse managers as well as administrators. Blignaut, Coetzee & Klopper (2013) argue that challenge is associated with negative patient outcome, reduced safety in work place and reduces patient satisfaction. The high turnover rates are attributable to nurse overwork, burnout, and fatigue. This affects nurse’s practice because the nurse lacks compassionate working.

Witges & Scanlan, (2014) state that the staffing ratio has been associated with reduced patient and nurse safety. The availability of health as nurses who have had ample rest is important in providing quality and empathetic acer. However, most work places are described with innumerable stressors, which often result to disease or even injuries. The stressors occur in various forms such as, characteristics of the facility’s leadership, internal and external changes the organization. Some of these  changes  includes lean contracts, use of advance technology without refresher courses, increased population of older workforce  and high number of aging population seeking care in the healthcare facility have been associated  with  reduced patient safety.

The hazardous working condition can impair   nurse’s health. This includes health complications such as musco-skeletal disorders, infections, mental discomfort, cardiovascular diseases, and other complications such as neoplastic diseases. Working for longer shift affects nurse sleep pattern and gastro-intestinal system. This results to psychological response such as stress and depression. Long hour shifts also increases rate of exposure to harmful chemicals and infectious agents. Long hour working can increase smoking and alcohol consumption rate, and caffeine use with the aim of fighting fatigue (Blignaut, Coetzee & Klopper, 2013).

According to Lievens and Vlerick (2013), the traditional approach of addressing the nurse staffing issues has not been very successful. The paper suggests that by applying the theory of human caring will help solve this challenge. This is because the model points out on nursing leadership solutions, which can help the administrators and the healthcare management by guiding them on how to solve this issue amicably.

Proposition of Jean Watson’s theory

Thomas-Hawkins & Flynn (2015) study indicates that the main concepts of the Jean Human caring theory assume that the foundation of nursing and its essence resides in provision of care. According to this theory, quality care provision is enhanced through interpersonal interaction. The main and basic assumptions of the theory include the fact that caring is effectively practiced through interpersonal interaction. The theory suggests there are a set of carative factors, which increase patient satisfaction. The theory also suggests that effective care promotes health of the patient, family and the community at large. Additionally, the theory suggests that caring responses accept a person as what she is currently and what she may become in the future. The nursing theory concept suggest that a caring environment is important  as it provides  an opportunity  for a person to choose the best care plan for themselves at any given point of care.

Witges and Scanlan (2014) research indicates that a caring leadership is more healthogenic, this makes caring an integral concept to nursing practice. The theory has ten carative factors including the establishment of humanistic-altruistic leadership system. This factor is mediated through experiences and exposures to various healthcare challenges. This factor is paramount for maturation of nurse leadership and management skills. This nursing theory suggests that an effective leadership is one that cultivates sensitivity to others and to oneself. The nurse leader must ensure that the nurses are more sensitive and authentic. Moreover, the nurses should be encouraged such that self-actualization and self-growth is sustained. This in turn ensures that those people the nurse interacts with are empowered, thereby promoting health.

Empowered nurses will ensure that they build a strong relationship through effective communication. Effective communications is associated with good work place rapport and strengthen the aspects of human caring. The theory outlines that a good leadership is characterized by empathy, congruence, and warmth. These feelings foster a caring relationship between healthcare facility management and their staff as it improves the organizations awareness. The human caring theory enables the nurse leader to solve problems following systematic scientific approach of problem solving. This is the only approach to control, predict and to find the best solution. The human caring science should always be neutral and objective. The human caring theory focuses on the learning-teaching process. This will help the nurse understand the situation better, enabling them have a cognitive plan (Clark, Zickar & Jex, 2013).

Blignaut, Coetzee, and Klopper (2013) argue that for quality delivery of services, the model suggests that nurse must work in a safe environment. Tis will help the nurse to offer supportive and protective care adequately. The human caring theory recommends that both the internal and external environments should be at equilibrium as both environment are interdependent. The model as is grounded in a hierarchy of human demands similar to that of Maslow’s, and each need or demand is as important as the principles of nursing. Therefore, to provide an optimal care, the needs should be valued and attended. Lastly, the model has some allowance for existence of phenomenological forces. Phenomenology in this case refers to the way people understand and value this i.e. people’s opinion. The model allows the integration of psychology in nursing leadership. This helps the nurse and the organization management to mediate the concept of holistic nursing practice, and identify the best approach, which will empower nurses, improve staff ratio, lower nurse workloads and strengthen the quality of care.

Application of Watson’s theory

Witges and Scanlan (2014) reveals that Nurse Leaders can use this theory to address nurse safety issues associated with reduced nurse-staff ratio. Using the ten caritas, the health care facility can address the issue of nurse staffing and by enable the staff engage in holistic nursing practices, and making the uses engage in self-care. Additionally, the organization can plan on policies, which will ensure nurses do no work for long hours. The organization leadership should ensure that the nurses have enough time to rest so that they can rejuvenate. Incorporating this theory into practice, provides a great impact to the work environment as well as positively impact on the nurse’s perception. The theory enables the nurses to incorporate a caring practice in their practice; caring to patients and to their health’s. This indicates that there is connectedness between nurse leadership, nurse and the patients.

Strategy Rationale

Nurse safety is an integral component in any health care facility; however, the concept is overlooked. There are limited resources on the role of nurse leadership in enhancing staffing ratios. With the shortages of nurses in the country, it is high time that for leadership to explore other options such as the adoption of new technology such as robotics,  telehealth, use of sensors in beds, motion sensors and thermos-sensors to help the nurse in delivering their services. Other options such as employing of unregistered nurses as staff assistance, more volunteers, and interns could be other options, which can be applied to reduce nurse workloads (Blignaut, Coetzee & Klopper, 2013).

According to Clark, Zickar & Jex, (2013) the strategy intends to reform the healthcare facility policies and protocols, which acts as barriers to improving, nurse safety through increasing nurse-staff ratio and reducing overworking the nurses. The exact model, which will be applied in this strategy, is Continuous Quality Model commonly referred to as FOCUS-PDSA. The Strategy rationale includes searching and seeking the underlying concept, which cause high turnover rates and increased workloads for the employees. This includes exploring options of integrating computerized health care devices such as Tele-health concept. Organization committee comprising of relevant stakeholders will be formed. These people (including nurses, managers, head of departments and community representatives) will preside over the barriers and facilitators of working; analyze the discrepancies and to establish the most effective interventions.

Expected outcome

The evaluation of the expected outcome will be done after one year. However, this should not be limited within this time because interventions outcomes may take a while before they are realized. The expected outcome includes improved and safe working environment. The nurses should not act for long hours. The turnover rate should decrease as well as the number of work injury or ailment related complication. The benefits of improving working environment for the nurses are manifested through increased quality of care. This includes reduced number of hospital acquired infections, hospital falls and postoperative infections. This is because the nurses will be in a position to deliver quality care, with minimal confusion or error. Relaxed and nurses with adequate rests manifest proper communication and interpersonal skills. This implies that there will be a reduction in medical errors, improved quality of life, and patient’s satisfaction.

The main challenges  with this nursing theory  is that it does not   rely on the conventional mechanism of ensuring that only qualified people are employed, which  are still being applied  in most of the healthcare facility. Additionally, the theory lacks mechanisms to motivate nurse work force to ensure that they are retained. This implies that the theory is somewhat too abstract that the leaders may become reluctant to integrate into practice (Blignaut, Coetzee & Klopper, 2013; Witges & Scanlan, 2014).

Conclusion

Nurse staffing and nurse safety is a major issue, which need to be addressed. For a long time, these challenges have been solved using shortsighted interventions such as additional incentives and recruitment bonuses. These interventions solve the problems temporarily, and introduce fiscal difficulties to the organization. This calls for the integration of nursing theory to address this issue more amicably, through practical interventions. This implies that the nurse leaders must be involved, and must apply nursing theory to identify the underlying mechanism. The nursing theory should be applied when exploring available options. It should also be applied when making long-term changes that will shape the health care facility in to a safer environment for both the service user and service provider. Using theoretical framework, the nursing leadership as well as organizations will record higher employee retention rate, and simultaneously improve the quality of care and patients outcome.

 Reference list

Barr, J., & Welch, A. (2012). Keeping nurse researchers safe: workplace health and safety issues. Journal Of Advanced Nursing, 68(7), 1538-1545. doi:10.1111/j.1365-2648.2012.05942.x

Blignaut, A., Coetzee, S., & Klopper, H. (2013). Nurse qualifications and perceptions of patient safety and quality of care in South Africa. Nurs Health Sci, 16(2), 224-231. doi:10.1111/nhs.12091

Clark, O., Zickar, M., & Jex, S. (2013). Role Definition as a Moderator of the Relationship Between Safety Climate and Organizational Citizenship Behavior Among Hospital Nurses. J Bus Psychol, 29(1), 101-110. doi:10.1007/s10869-013-9302-0

Lievens, I., & Vlerick, P. (2013). Transformational leadership and safety performance among nurses: the mediating role of knowledge-related job characteristics. J Adv Nurs, 70(3), 651-661. doi:10.1111/jan.12229

Thomas-Hawkins, C., & Flynn, L. (2015). Patient Safety Culture and Nurse-Reported Adverse Events in Outpatient Hemodialysis Units. Res Theory Nurs Prac, 29(1), 53-65. doi:10.1891/1541-6577.29.1.53

Witges, K., & Scanlan, J. (2014). Understanding the Role of the Nurse Manager: The Full-Range Leadership Theory Perspective. Nurse Leader, 12(6), 67-70. doi:10.1016/j.mnl.2014.02.007

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Performance Measurements and Strategic Planning

Performance Measurements and Strategic Planning
Performance Measurements and Strategic Planning

Performance Measurements and Strategic Planning

Order Instructions:

Dear Admin,

Note: To prepare for this essay please read the required article

((The impact of performance measurement in strategic planning’, International Journal of Productivity and Performance Management)))

that is attached then answer the following questions:

1)Evaluate the finding that PM is one of the key success factors in strategic planning.

2)What effect do you think a) the size of the organisation and b) the rate of change have on the effectiveness of performance measurement?

3)Support your argument with evidence from the study and other real examples where possible.

Also,

1)The answer must raise appropriate critical questions.

2)Do include all your references, as per the Harvard Referencing System,

3)Please don’t use Wikipedia web site.
4) I need examples from peer reviewed articles or researches.

5)Turnitin.com copy percentage must be 10% or less.

Note: To prepare for this essay please read the required articles that is attached

Appreciate each single moment you spend in writing my paper

Best regards

SAMPLE ANSWER

Performance Measurements and Strategic Planning

A company’s success depends highly on proper planning of organization activities, efficient and effective management as well as having a motivated team of employees. Therefore, corporate planning is paramount for ensuring that business activities are thriving, and organization is driven towards corporate sustainability.  Employees and other stakeholders should work together to ensure that the organization is effective in its organization activities. And hence enable an organization achieves the company’s goals and mission. This is possible through performance measurement to help the organization in evaluating individual employee and motivate the employees to perform optimally. However, the paper discusses the notion that performance measurement is important in strategic planning. Further, the article provides insights on the relationship between the company size and how the rate of change impact on the efficiency of PM.

Performance measurement can be defined as a process by which the management in conjunction with the employees work as a team to plan, monitor and review employee’s work goals, and the overall contribution of each and every employee to the organization(Sena Ferreira et al., 2012) . On the flipside, strategic planning refers to a set of processes performed in an organization to conceptualize multiple plans that can help an organization achieve its goal and provide organizational direction (In Osman et al., 2014).

Empirical studies establish that performance measurement and organization strategy should be aligned together to help an organization achieve its strategic goals. Be as it may, performance measurement is paramount in enhancing the efficiency of strategic planning (De Waal, 2013). Performance measurement provides critical data and controls that enhance the development and implementation of strategic planning. Performance measurement’s is used by the organization as a tool that helps to provide a sense of direction for the company by directing on the allocation of resources appropriately (Tapinos et al., 2015). Proper allocation helps an organization to utilize the scarce resources to produce optimum services and increase the company’s revenue (Taticchi, 2011). This feature also enables an organization to allocate the resources according to the strategic plans put developed to govern the organization.

Performance measurement is also an important tool to help an organization to communicate and assess the development of an organization towards achieving strategic goals. Evaluation of managerial performance through balanced scorecard and assessment of employees based on their job performance is important in ensuring that the organization is working towards achieving what is laid down in the strategic plan. Having a well laid out performance measurement program addresses individual employees and organization performance issues that are necessary to develop an effective and sustainable strategic plan.

Strategic planning is essentially a disciplined effort geared to produce fundamental actions based on sound decision that help to provide direction. Therefore, performance measurement plays the important role of raising individual performance to help foster the overall development of employees. This tendency complements strategic planning efforts to increase the overall company effectiveness.

Performance measurement has a key role of translating strategy into practical plans. Managers develop overarching metrics to help track organization activities through performance measurements. Such metrics translates to the larger goals of the organization. The individual department focuses on specific performance measurement metrics to help improve the departmental performance.  For instance, the marketing team is concerned more with the number of sales generated, qualified leads and the conversion rates within the sales department. The customer care department focuses on measuring performance relating to customer satisfaction. And finally, the operation department may focus on measuring performance based on quality fulfillment, delivery time, and number of orders filled. All these measurement metrics are geared towards achieving the overall strategic goals by translating strategy into action.

With increasing organization size the significance and strength of performance measurement decreases. According to Tapinos et al. (2005) influence of performance measurement is quite stronger in strategic planning for large organizations. Most performance management paradigms are designed to help address needs in large organizations compared to smaller organizations. Performance measurement is not as effective in small businesses as compared to the larger business organization. Smaller business organization lack proper reference to strategic planning, and their success depends much on entrepreneurial skills and strategies as compared to strategic planning.

Be as it may, small and medium enterprises lack effective and formal feedback system. Therefore, information gathered by performance management may not be effectively employed in strategic planning (Tapinos et al., 2005). Performance management and strategic planning are not linked effectively in a smaller organization as compared to larger organizations. On the flipside, performance measurement is more effective also in a larger organization because of its complexity in nature. Information is collected as feedback based on performance measurement. Large organizations require more information to help in coordinating activities and making decisions that are multilayered in nature between its complicated structures.

With respect to the rapidly changing environment, performance measurement influences strategic planning of organizations that operates in a rapidly changing environment more as compared to organizations in a slowly changing environment. Organizations operating in a competitive sector relies more on performance measurements to develop strategies to gain competitive advantage (Teeratansirikool et al., 2013). Organizations operating in the dynamic environment need to take a careful approach to the effective management of their investments. Performance measurement is imperative to help management develop strategic plans based on the judgment of organization ability through the performance of the employees compared to competitors.

Rapid changes in the business environment imply that organizations need to undergo strategic changes. Evidence shows that performance measurement provides a benchmark for developing strategic changes by providing constant feedback from the business environment. According to Tapinos et al(2005), performance measurement has a greater impact on effectiveness as compared to efficiency in organizations. This tendency is because of the potential challenges arising as a result of bureaucracy and slowing down of business activities (As cited Tapinos et al., 2005).

In conclusion, based on the discussion above, it is evident that performance measurements are paramount when it comes to development and strategic planning in an organization. Performance measurement’s complements strategic planning by providing information necessary and controls that are essential for developing and implementing strategic plans (Tapinos et al., 2015). The impact of performance measurement is greater in large companies as compared to small and medium enterprises. This trend is because of the nature of performance measurement’s paradigms and the nature of the larger organization to process and use feedback from their complex structure.  However, performance measurement is often critical in ensuring that strategic planning and implementation is a success.

References

Taticchi, P. (2010). Business performance measurement and management: New contents, themes and challenges. Berlin: Springer.

In Osman, I. H., In Anouze, A. L., & In Emrouznejad, A. (2014). Handbook of research on strategic performance management and measurement using data envelopment analysis.

Teeratansirikool, L., Siengthai, S., Badir, Y., & Charoenngam, C. (2013). Competitive strategies and firm performance: the mediating role of performance measurement. International Journal of Productivity and Performance Management, 62(2), 168-184.

De Waal, A. (2013). Strategic Performance Management: A managerial and behavioral approach. Palgrave Macmillan.

Sena Ferreira, P., Shamsuzzoha, A. H. M., Toscano, C., & Cunha, P. (2012). Framework for performance measurement and management in a collaborative business environment. International Journal of Productivity and Performance Management, 61(6), 672-690.

  1. Tapinos R.G. Dyson M. Meadows, (2005),”The impact of performance measurement in strategic planning”, International Journal of Productivity and Performance Management, Vol. 54 Iss 5/6 pp. 370 – 384. Retrieved form http://dx.doi.org/10.1108/17410400510604539

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Evaluating Vision and Mission Statements at Pepsi Co

Evaluating Vision and Mission Statements at Pepsi Co
Evaluating Vision and Mission Statements       at Pepsi Co

Evaluating Vision and Mission Statements at Pepsi Co

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Dear Admin,

CASE STUDY ((Evaluating Vision and Mission Statements at Pepsi Co))

Consider the mission and vision statements for Pepsi Co (http://www.pepsico.com/Company.html) and then answer the questions included below:

1)Evaluate the mission and vision statements of Pepsi co against the theoretical purpose of such statements.

2)How effective are they in linking strategy with individual performance?

3)We can argue, with important support, that the mission and vision statement of a firm should be linked to individual performance. How do we get from a mission and vision statement to individual performance?

4)To what extent are the mission and vision statements developed using the environment, the managerial philosophy of the firm, the public image sought by the organization and/or the self-concept of business adopted by the leadership and stockholders? Is culture an influencer?

Also,

1)The answer must raise appropriate critical questions.

2)Do include all your references, as per the Harvard Referencing System,

3)Please don’t use Wikipedia web site.

4) I need examples from peer reviewed articles or researches.

5)Turnitin.com copy percentage must be 10% or less.

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SAMPLE ANSWER

Introduction

Pepsi Co is one of the leading brand names within the soft drinks industry operating in Australia. The company’s has expanded its products into international markets such as the United States of America, Japan, and Eastern Europe among other states. Pepsi Co in its pursuit for penetration into different markets with different products and brands has begun the process of acquiring fast-food joints such as Kentucky Fried Chicken, Taco Bell, and Pizza Hut (Gjurovikj, Pp. 482-488, 2013). These restaurants are being used by this company to capture clients and influence them into drinking the company’s beverages.

This paper therefore seeks to undertake a study on this company’s vision and mission statements and how this apparatus relate to the theoretical functions and purposes of the company. Also effective will be how the company links its strategy with the performances of individuals and how the company gets its vision statement into a developed state that links the environment and other aspects of the organization.

Pepsi Co’s Mission and Vision Statement against its theoretical purpose

Pepsi Co’s mission statement involves its approaches that are geared towards increasing the value of its shareholders investments through sales growth, wise investment of its resources and cost controls (Gjurovikj, Pp. 482-488, 2013). The company also believes in the fact that it core success lies upon offering value and quality to its customers and consumers by providing products that are wholesome, safe, efficient, economical, and environmentally sound through a fair return to its investors while also ensuring that the safety standards and integrity are strictly adhered to wholistically.

The company in its mission and vision statement categorically focuses and pursues avenues of not only achieving profits and success, but also considers the welfare of its company’s stakeholders and its end consumers (Matwiejczuk, Pp. 265-275, 2013). It is imperative to also realize that the company links its mission and vision statements into its achievements that can be gained through their sales growth, wise investment, and through the control of costs. The vision and mission statements of this company therefore define its nature as well as what it stands for, a factor that gives the authentic image of its operation in achieving its purposes in the market.

Linking the Companies Strategy with Individual Performance

Pepsi Co companies strategy as indicated in their mission and vision statements is not only in achieving and making goals like to maximize on their profits and improving services for its people but one that motivates its staff in understanding the companies mission and vision. Through this, the staff members are motivated to get involved in achieving the set goals in a collective approach that incorporates all the individual performances into achieving targets (Matwiejczuk, Pp. 265-275, 2013). In pursing the mission and visions of the company, there has to be individual performances incorporated. For instance, when PepsiCo decides to achieve an increase in its market share by 10% on its products, it can quickly think of using advertisements, exports of its products to other markets, promotions, the improvement of the quality of its brands and reducing the prices of its beverages. However, when the staffs who act as the individual performers are not involved in this process, the company is likely to face hitches in its initiatives however how good strategies they have.

 

Visions and Mission Statements into Individual Performance

It is significant to realize that before an organization the like of Pepsi Co’s mission and vision statements can have an impact on an individual performance, it is vital that the companies employees embrace the values that the organization upholds with the aim of making them understand their employee mission and treat it as integral within the business (‘Pepsi Co Case Study’ Pp. 1-5, 2007). By just publishing some feel-good statements in the name of a mission and vision statement on the employee’s handbooks does not necessarily infer that the employees have understood the essence of the companies’ mission.

It is critical that employees take the ownership of the mission and vision statements as it is their own and that describes their job description, a factor that makes it simpler to communicate and conduct the mission of the organization in every sphere of the employee’s responsibilities (Sarmiento, Shukla, & Izar-Landeta, Pp. 64-76, 2013). In the event that a company desires to achieve success in its processes, they should develop employee mission and vision statements and communicate them accordingly in order to affect their individual performances and standards. The mission and vision statement have the impact of affecting the performance of individuals since they act as performance standards. In order to determine individual performances and how the mission and vision affects then, it is important that the employees of a company quantify the missions and visions of a company.

The Extent in which the Mission and Vision Statements are Developed

The mission and vision statements of Pepsi Co are developed through the use of environment and some other key functions on the corporate responsibility levels. In this account, the company pursues and maximizes on the potential market opportunities that open doors for it, a factor that forces the company to reflect on ways on reaching such markets (Sipek, Pp. 22-25 2015). The company has showed commitment to social responsibilities through developing a mission that supports sustainability, in delivering growth by investing in a future that is health by protecting the environment.

The company for instance has launched recycling machines which recycles waste products in different areas such as kiosks, gas stations, public parks, stadiums and so on. This is in line with the advancements the company makes in the participating in Corporate Social Responsibility. Culture also plays a role in influencing the company’s ethical position. This infers to the manner in which people manage, behave and think in approaching their businesses daily. The company’s operations are therefore affected by this mores and norms

Conclusion

Pepsi Co today is considered a leading brand name within the soft drinks industry operating in Australia. The company’s has expanded its products into international markets such as the United States of America, Japan, and Eastern Europe among other states. Pepsi Co’s mission statement involves its approaches that are geared towards increasing the value of its shareholders investments through sales growth, wise investment of its resources and cost controls (Zenger, Pp. 52-58, 2013).

The company in its mission and vision statement categorically focuses and pursues avenues of not only achieving profits and success, but also considers the welfare of its company’s stakeholders and its end consumers. Pepsi Co companies strategy as indicated in their mission and vision statements is not only in achieving and making goals like to maximize on their profits and improving services for its people but one that motivates its staff in understanding the companies mission and vision. It is therefore significant to realize that the functions and operations of the company are guided by its mission and vision statements.

References

Gjurovikj, Ab 2013, ‘Knowledge Management As A Competitive Advantage Of Contemporary Companies’, Proceedings Of The International Conference On Intellectual Capital, Knowledge Management & Organizational Learning, Pp. 482-488,

Matwiejczuk, R 2013, ‘Logistics Potentials in Business Competitive Advantage Creation’, Log Forum, 9, 4, Pp. 265-275,

‘PepsiCo Case Study’ 2007, PepsiCo Case Study: Taking Advantage Of Changing Market Conditions, Pp. 1-5,

Rowan, C 2013, ‘The World’s Top 100 Food & Beverage Companies: Repositioning For A New Global Environment’, Food Engineering, 85, 9, Pp. 64-76,

Sarmiento, R, Shukla, V, & Izar-Landeta, J 2013, ‘Performance Improvements Seen Through The Lens of Strategic Trade-Offs’, International Journal of Production Research, 51, 15, Pp. 4682-4694,

Sipek, S 2015, ‘A Global Vision: Leading PepsiCo’s Learning Evolution. (Cover Story)’, Chief Learning Officer, 14, 3, Pp. 22-25,

Zenger, T 2013, ‘Strategy: The Uniqueness Challenge’, Harvard Business Review, 91, 11, Pp. 52-58,

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The role of ethics in negotiations Essay

The role of ethics in negotiations
The role of ethics in negotiations

The role of ethics in negotiations

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please see upload document.

SAMPLE ANSWER

  1. Explain the role of ethics in negotiations

Success in business typically requires successful negotiation. In the capitalistic market where business success is defined by competition and morals, the business executive often face ethical problems in business activities. Ethics in a business context is what is morally right or wrong in a meticulous circumstances or practice for coming up with those values (Barraquier, 2011). Moral principles often arise from philosophies defined by the nature of the place we live in and the natural rules of living together.

Ethics is important in negotiation as it helps to establish a means of doing what is right, honest and fair during the negotiation process. Building reputation in every negotiation is critical so as to achieve a win-win outcome. A person with a reputation of being fair, honest and willing to perform what is right will make good concessions during negotiation. People often guard their reputation by acting in an ethical manner hence successful negotiation.

The negotiation process is multifaceted. The central part of the negotiation is persuading and convincing others to accept the information provided and influences their decision. Though, it is possible to influence people by lying, but when other parties in the negotiation find out that they have been lied to, then the credibility of the party in negotiation goes down.

  1. Situations where it might not be best to take complete advantage of the other side negotiations

Some of the situations where it might not be best to take advantage of the other side negotiation are when; the other party has power or authority over us. For instance, when negotiating with attorneys, doctors, teachers, clerks, etc. In such situations, it is good to get along and understand the status quo. Secondly, is in situations where the other party has a walk-away alternative that meet their interests. In such situations, the other party can walk away if they feel they are not satisfied, or they feel cornered. Therefore, it is not best to take complete advantage of them.

  1. Win-Win Approaches to negotiations that watch for the best interests of both parties

There are different approaches to negotiation. However, to achieve a win-win situation the best approach to negotiation is a principled negotiation approach. This approach can be employed in a collaborative manner. This method focuses on four important considerations during the negotiation process. That is People, Interests, Options, and Criteria (POIC).  The negotiating parties should be able to separate people from the problem, focus on interests and not positions (Weiss, 2014). On the same note, the parties should generate a variety of possibilities before making conclusions. Finally, the parties should insist on the result to be based on the set objective standards.

  1. Ethical negotiations and win-win negotiations in the real world

Ethical negotiation follows that, both parties are guided by what is right, honesty, and fairness in their dealings. On the other hand, win-win negotiation centers on coming up with jointly beneficial agreements. This objective is achieved through the bargaining process that is forged in the course of collaboration, cooperation and accommodating. It is feasible to achieve a successful negotiation by ensuring that ethical the moral principles of doing what is right in an honest and fair manner and coming up with beneficial agreements for both parties.

This is evident in the case of UAW Chrysler agreement with the workers union governing the company’s employees. The workers agreed to sacrifice and dedicate themselves for the company. In return, Chrysler workers were rewarded for contributing to the success of the company. Their salaries were increased o $19.28% and the workers were ensured of job security.

  1. The biggest impediments to ethical behavior in business

One of the biggest impediments to ethical behavior in business is hidden agendas in the organization. This barrier is evident in organizations with an incentive to induce change or behavior that encourages a negative tendency within the organization.

Another barrier is over valuing of outcomes. That is where a company rewards results of activity instead of rewarding high-quality decisions (Burnes & Oswick, 2012). This often results in organization rewarding unethical decisions since they often result in good results.

 

  1. How ethical behavior can be instilled while trying to make profits for shareholders

In pursuit of profit for the organization, it is imperative to ensure ethical conduct in business activities to ensure the reputation for credible profession principles and organization values. The organization achieves this objective through rewarding of ethical behavior. Organization should prove and reward the solid ethical behavior by employees in the organization. Secondly, the company should consider the work-life balance of the employee. According to Fells (2012), employees with a better work-life balance are likely to make a good ethical decision during work. On the same note, an organization can train employees to operate ethically as dictated by the organization’s code of conduct.

Therefore, an organization will often end up making more profit and build their reputation by ensuring that ethical behavior is observed when conducting the company’s dealings. By striving to ensure that employees do what is right, in an honest manner, and ensuring fairness during the negotiation process. Then, the company will be able to build a corporate image and enjoy business sustainability.

References

Weiss, J. W. (2014). Business ethics: A stakeholder and issues management approach (6th ed.). San Francisco, CA: Berrett-Koehler Publishers, Inc

Fells, R. (2012). Effective negotiation: From research to results. Cambridge University Press.

Barraquier, A. (2011). Ethical behaviour in practice: decision outcomes and strategic implications. British Journal of Management, 22(s1), S28-S46.  https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-8551.2010.00726.x

By, R. T., Burnes, B., & Oswick, C. (2012). Change management: Leadership, values and ethics. Journal of Change Management, 12(1), 1-5.

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Community Health Strategy Assignment

Community Health Strategy
      Community Health Strategy

Community Health Strategy

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for this paper, the writer must pay attention to details. The writer should carefully read all instructions before attempting the assignment. The writer must clearly respond to all items listed in the questions while clearly following the template provided using proper APA as indicated. The writer must use the chosen topic and must also clearly show the chosen model as indicated in the paper.

Community Health Strategy
Advance practice nurses can be found in every aspect of the health care field including out in the community. Advanced practice nurses not only care for the client but all aspects that surround their clients. In this assignment you will focus on promoting the health of the community. You will choose a topic concerning women’s health. In a 5 to 6 page APA formatted paper you will create and discuss a community health promotion that pertains to your topic. Make sure to:

1. Identify your chosen topic and the demographic area and population that you are targeting. The chosen Topic is (Vulvovaginal infections and sexually transmitted infections). The demography area and population is the African-American population in the Washington DC Metro area.

2. Discuss why this topic is important to this group (include background information) with references.

3. Use one community based health promotion model.

4. Discuss how this model was used in the creation of this community health promotion strategy.

5. Include your community health promotion strategy.
Assignment Requirements
The finished Assignment should be 4 pages minimum Analytical essay, encompassing all required items listed. The viewpoint and purpose of this Assignment should be clearly established and sustained.
Before finalizing your work, you should:

• be sure to read the Assignment description carefully

• consult the Grading Rubric (under the Course Home) to make sure you have included everything necessary;

• utilize spelling and grammar check to minimize errors; and

• review APA formatting and citation information found in the KU Writing Center, online, or elsewhere in the course.
Your assignment should:

• follow the conventions of Standard American English (correct grammar, punctuation, etc.);

• be well ordered, logical, and unified, as well as original and insightful;

• display superior content, organization, style, and mechanics;

• use APA 6th edition format for organization, style, and crediting sources including:

• properly formatted header

• 12-point, double-spaced, Times New Roman font

• use of in-text citations

• title page and reference page

• use of headings (if applicable)

 

SAMPLE ANSWER

Community Health Strategy

The health of communities is the priority of nurse practitioners. Studying diseases among different populations and in varied regions improves the understanding of nurses, and therefore facilitates patient care. Other than attending patients directly, nurses require establishing strategies that would benefit their communities on health matters.

Studying a particular type of disease in a narrow population could lead to more effective community health strategies. With such type of a study, nurses can identify issues that could not have been determined through studies that are too general.

Population, Demographic Area and Disease Identification

The essay explores Sexually Transmitted Infections (STIs) among African Americans residing within Washington DC. The paper emphasizes on vaginal as well as vulvar infections.

Vulvovaginal Infections and Sexually Transmitted Infections

Among the commonest health hazards striking the female gender are the reproductive tract infections. Often, infections on either the vagina or the vulva lead to the inflammation of the respective organ. Women can acquire reproductive system infections either through sexual intercourse or other means. Common vaginal and vulva infections include those of protozoon, viral or bacterial origins.

Trichomoniasis, gonorrhea, HIV/AIDS, vaginosis, herpes, chlamydia infection, and syphilis are just but examples of highly prevalent Sexually Transmitted Infections (STIs). While some infectious agents limit their damaging effects to the reproductive system, some such as HIV/AIDS virus extend to other body systems. Different populations face unequal risks to most of the infections. Among the infections causing vaginal and vulvar inflammation are genital candidiasis, trichomoniasis as well as vaginosis (Moreira Mascarenhas, Sacramento Cunha Machado,Borges da Costa e Silva,FernandesWeyll Pimentel, Teixeira Ferreira,Silva Leoni, &Grassi, 2012, Pg. 1)

Prevalence of STIs among the African Americans in Washington

Brown, Sales, DiClemente, Salazar, Vanable, Carey, and Stanton (2012) reported that African Americans in general have a disproportionate exposure to STIs (Pg. 1491). Research indicates that among other STIs, chlamydia infection and gonorrhea are most prevalent, especially among female adolescents within the African American population (Brow et al., 2012, Pg. 1491). With Chlamydia, for example, Center for Disease Control and Prevention (CDC) found from research that cases of the disease are six times higher in black women than they are in their white counterparts. For the males, as CDC further indicated, occurrence of chlamydia was nine times higher in the blacks as compared to the whites (2012).

The Importance of Studying Vulvovaginal Infections and Sexually Transmitted Infections among Black Americans in Washington DC

So many factors necessitate the study of STIs among African Americans. Investigations are not only important for the African Americans in Washington, but also for those in America at large.

Background information

Black Americans constitute 4% of the population in Washington DC (United States Census Bureau, 2015). Owing to their high predisposition to STIs, African Americans are worth special attention. Again, the varied nature of STIs calls for effective interventions.

Considering their numbers, African Americans are among the minority groups, both in Washington DC and in the US at large. In most cases, minority groups encounter hardships while accessing certain services in the community. As such, the minoritiesgroups end up receiving care of lower value than that enjoyed by the majorities.Financial strains and other barriers among populations limit their access to health care services.Nijhawan, Chapin, Salloway, Champion, Roberts and Clark (2012) wrote that for trichomoniasis, for example, lack of quality gynecological care accounts for high number of cases among minority populations (Pg. 3).

African Americans Face High Risk to a Variety of STIs

A number of findings indicate disproportionality in the predisposition of African Americans to STIs. Swartzendruber, Sales, Brown, DiClemente and Rose for instance, indicated that women within the group face higher risk for both HIV/AIDS and trichomonasvaginalis (2014, Pg. 240). Other infections to which African Americans depict higher predisposition than normal include gonorrhea, chlamydia and syphilis (CDC, 2012). Owing to the facts and the current research findings established, it is important to study STIs among African Americans.

Community Based Health Promotional Model

To fight STIs among African Americans, one of the most applicable strategies include the Community Organization Model of Health Promotion.

Concepts of the Community Organization model

In the model, healthcare practitioners take a central position toward promotion of health in the community. To implement measures, healthcare workers rely on the community for support and material resources (US department of Health and Human Services, 2011, Pg. 8). With the method, healthcare practitioners cooperate with social organizations such as learning institutions and religious groups to pursue the common goal of health promotion (US Department of Health and Human Services, 2011, Pg. 8).

Advantages of Using the Community Organization Model

The Community Organization Model allows nurses to associate with the society. Through the model, nurses and other healthcare professionals can help the community in identifying problems within their environment. For instance, nurses can sensitize African Americans on their high predisposition to sexual illnesses. After understanding their situation, people within the population would take more precautions to protect themselves. The community would also get involved for the promotion of their own health. It would be easier solving the menace with optimal involvement of the affected population.

How Community Organization Model was used in the Creation of Health Promotion Strategy

The community organization model motivated the strategy that aimed at promoting the health of African Americans.

The Activities Involved

Community assessment was performed, and it was established that there was need for the study of vulvovaginal infections, as well as STIs among African Americans. The model also motivated the involvement of clinicians in addressing the situation. Usually, community organization model requires cooperation between the members of the society and healthcare practitioners (U.S Department of Health and Human Services, 2011, Pg. 9).

The Expected Outcomes after the Application of the Model

Since the model connected clinical care providers to the community, the health of African Americans was expected to improve. The clinicians would offer necessary information to the community on matters concerning their sexual health. Interaction between involved parties would facilitate the move toward a healthier society.

Improvement of Sexual Health among African Americans as aCommunity Health Promotion Strategy

Sexual behavior was found to be an essential element in the high occurrence of STIs among African Americans (Brown et al., 2012, Pg. 1493). The public therefore, need knowledge on safe methods of participating in sexual activities. Again, education on practices that would reduce infection through non-sexual practices is necessary. Employing an educative strategy would help in community health promotion. Nurses can offer the education needed by the community.

Conclusion

Following the raised risk for STIs among African Americans, relevant bodies need to work tirelessly to promote the health of the population. Stakeholders need to employ effective strategies that would offer the best outcomes. When addressing a health issue affecting an entire population, methodologies applied need to take a communal approach, rather than focusing on singular patients. To reduce the susceptibility of African Americans to vulvovaginal infections and STIs, clinicians and other health advisory groups need educating the population. They should sensitize the community on its high susceptibility to the infections, in addition to offering it the protective measures.

References

Brown, J. L., Sales, J. M., DiClemente, R. J., Salazar, L. F., Vanable, P. A., Carey, M. P., … Stanton, B. (2012). Predicting Discordance between Self-reports of Sexual Behavior and Incident Sexually Transmitted Infections with African American Female Adolescents: Results from a 4-city Study. AIDS and Behavior, 16(6), 1491–1500.

Center for Disease Control and Prevention. (2012). STDs in Racial and Ethnic Minorities. Retrieved http://www.cdc.gov/std/stats12/minorities.htm

Moreira Mascarenhas, R. E., Sacramento Cunha Machado, M., Borges da Costa e Silva, B. F., FernandesWeyll Pimentel, R., Teixeira Ferreira, T., Silva Leoni, F. M., &Grassi, M. F. R. (2012). Prevalence and Risk Factors for Bacterial Vaginosis and Other Vulvovaginitis in a Population of Sexually Active Adolescents from Salvador, Bahia, Brazil. Infectious Diseases in Obstetrics and Gynecology, 2012, 1-6.

Nijhawan, A. E., Chapin, K. C., Salloway, R., Andrea, S., Champion, J., Roberts, M., & Clarke, J. G. (2012). Prevalence and Predictors of Trichomonas Infection in Newly Incarcerated Women. Sexually Transmitted Diseases, 39(12), 1-14.

Swartzendruber, A., Sales, J. M., Brown, J. L., DiClemente, R. J., & Rose, E. S. (2014). Correlates of Incident Trichomonasvaginalis Infections Among African American Female Adolescents. Sexually Transmitted Diseases, 41(4), 240–245.

U.S Department of Health and Human Services. (2011). Community Health Workers Evidence-Based Models Toolbox HRSA Office of Rural Health Policy. Retrieved June 7, 2015 from http://www.hrsa.gov/ruralhealth/pdf/chwtoolkit.pdf

United States Census Bureau. (2015). State and County Facts: Washington DC. Retrieved June 7, 2015 from http://quickfacts.census.gov/qfd/states/53000.html

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Change theories Research Paper Assignment

Change theories
Change theories

Change theories

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Capstone Project
Care Teams

Directions:In a minimum of 2-3 pages in APA format with a minimum of 3 references properly cited.

Lay out the obstacles that must be overcome to accomplish a change within your organization. Be sure to consider Change Theories as you look at the process of organizational change.  What role should the multidisciplinary team play and why?
use college grammar

SAMPLE ANSWER

Change is necessary for the development of an organization and usually involves the embracing and adoption of different ideas. Although change is inevitable, there are usually obstacles to it and some of the obstacles are as follows;

Resistance to change by people within organizations as shown by the fact that most people would rather accept working in an organization that is stable rather than in an organization that is constantly under changes even if they are getting a lower pay.  The main reason why people are usually resistant to change is because of the belief that change could make their life worse. Others are resistant to change because of personal reasons such as biasness towards the person initiating the change and such could be politically motivated. This resistance can be addressed by using the Kaluzny & Hernandez (1998) model of stage theory of change. According to this model, an organization should begin by creating awareness by defining what the change is all about and this will help the members of an organization to critically analyze it before criticizing and resisting the change. (John, 2014, pg 51)

Flawed communications strategies within organizations provide a barrier to change. An organization requires effective communications strategies between the employees and employers. This will help the employees understand and appreciate the change that is to be initiated. Lack of these strategies in organizations is what makes people become resistant to change since they are not fully informed and have numerous misconceptions concerning this change. The leaders of organizations should strive at creating an environment that will facilitate effective communication and this is to be achieved through adopting a social and interactive character. This can also be addressed using the Kaluzny & Hernandez (1998) model which provides a forum for effective communication in the awareness stage. (John, 2014, pg 51)

Inadequate culture-shift planning is also another barrier. This is the failure to adequately plan for resultant cultural change that follows after the process of organizational change. When planning for an organizational change,  the planning team might become too narrowly focused on objective analysis and critical thinking and they might end up forgetting that this change will affect the people resulting into the overlooking of the employees’  feelings. The result will be a feeling of resentment from the employees since they will be of the idea that some traditions have not been duly respected. (Taborda, 2011, pg 59)

Lack of integration and involvement of all members of an organization provides a barrier to change. The organizational development theory of change states that for change to occur in an organization there should be the incorporation of everyone’s ideas and opinions. Everybody in the organization should also be ready to adopt and implement the strategies put forward so as to initiate this change. The Beyer & Trice (1978) model of stage theory of change states that before the initiating of a change plan, the plan and all possible responses should be critically evaluated. This cohesiveness should cut across all employees regardless of their status or position in the organization for the effectiveness of the changing process.

Complexity of changes also makes it difficult for organizations to implement changes. The more the complex a change is, the harder it becomes for an organization to embrace and implement it. It will usually require diligence, unlimited knowledge and quality skills for an organization to implement such a complex change and in many cases organizations lack these fundamental qualities making it hard to accomplish the desired change. According to the inter-organizational relations theory of change, organizations should create networks that will enable the exchanging of ideas which will help in the addressing of complex changes. (Taborda, 2011, pg 64)

For the process of organizational change to be effective, the multidisciplinary team should play a role in ensuring that the members from all disciplines work together in striving for the change. This is so because for change to occur and be effective, input from each and everyone in an organization is required. (Reib, 2012, pg 105).

References

John, H. (2014). The theory and practice of change management. London: Palgrave Macmillan. 51

Reib, M. (2012). Change management: A balanced and blended approach. Norderstedt: Books on Demand.

Taborda, L. J. (2011). Enterprise Release Management: Agile Delivery of a strategic change portfolio. Norwood: Artech House.

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Understanding people and the health care environment

Understanding people and the health care environment
Understanding people and the health care environment

Understanding people and the health care environment

Order Instructions:

Discuss the factors contributing to the breakdown between health care providers and patients from a culturally and linguistically diverse background, therefore, discuss influence of culture on communication & access to health care services and what are some of the communication barriers to accessing health with patients from a different cultural background (focus on refugees in Australia).
Explore the impact of people’s ( immigrants/refugees/culturally diverse people) ) engagement with health care services.

SAMPLE ANSWER

Understanding people and the health care environment

It is hypothesized that language barrier is an independent variable; which is responsible for poor access to quality healthcare by Australian Refugees. Several surveys indicate that the quality of care correlates with the nature of the relationship between the healthcare provider and the patient. According to Refugee statistics in 2014, there are about 11.7million refuges being hosted in developed countries; 0.3% of them are hosted in Australia. Additionally, over the last decades, there has been increased in population of the foreign-born. This rapid growth of refugee has increased healthcare disparities associated with the language barrier and cultural diversity in Australia (Clarke et al. 2014).

In this context, culture refers to a pattern of human being behavior; beliefs, practices, values and other customs. Cultural values and beliefs affect healthcare in many ways. First, culture affects people’s way of seeking care. Some cultures have different beliefs on disease etiology which influences the decision making processes; especially when choosing the preferred type of therapy. Additionally, cultural familiarity with healthcare systems could influence acceptability of modern care. Cultural aspects, influence people’s way of life such as adapting to health-related knowledge or lifestyle; in some cases, it influences the relationship and interaction with the healthcare provider (Artuso et al. 2013)

Culture has many systems; one aspect of systems includes communication and language. There is a partial overlap between culture and language. For example, refugees who speak French can be from different parts of the world with distinct culture. Therefore, there is diversity within the similar language-speaking community; and beyond the broad statistical grouping (Hiruy & Mwanri 2013). The healthcare conventional model depicts a strong relationship between several independent variables which influence the ability to access healthcare facility; and to utilize the resources; these variables include predisposing characteristics such as age; sex, and ethnicity (Davies et al. 2014).

The issues of language barriers are also independent variables which have been identified to have an effect on healthcare. The language barrier makes people have difficulty in expressing their signs and symptoms; have difficulty in understanding the foreign medical terminology or even follow the necessary instructions towards accessing care (Al Abed et al. 2014). For example, it has been found that non-speaking women are less likely to receive mammogram or Pap smear test. The research study also found that the nonspeaking community lack regular primary care; which is associated with a reduced quality of life.  The language barrier is associated with lack of access to healthcare; and is often associated with reduced access to transport and medical insurance (Mahmoud et al. 2012).

Language and cultural components are often used interchangeably, such that impacts of culture are often indistinguishable with those of culture. However, proficiency in language does not necessarily imply that a person understands its cultural values and beliefs. For instance, a person born in one continent could choose to learn a different language from a dissimilar continent (Clarke et al. 2014).  Though the person may be fluent in speaking and understanding foreign language, he or she may not understand health values and beliefs, alternative health remedies and existing rituals. In this context, learning foreign language only improves patient-doctor communication; but, it would not overcome the prevailing cultural differences and influences to healthcare systems (Cheng, Drillich & Schattner 2015).

The language barrier causes many individuals to be unfamiliar with health care systems in Australia. This often results to misunderstandings between healthcare providers and service users. This makes the service users experience that the health system is crisis oriented; making it difficult for the patient to understand processes in preventive care and schedule appointment. The recent study on asylum seeking refugees indicated that they did not understand why they would not receive treatment when they went to hospitals without appointment. Others had different interpretation and perception of emergency, and would show up in the emergency department even with no emergency condition (Al Abed et al. 2014).

The language barrier also affects the quality of care to service user as well as patient satisfaction. The language barrier result to medical errors which put patient safety in danger. Studies done indicated that medical error incidences were more common when service user and service providers spoke different languages. The language barrier could result to in accurate recording of the patient’s medical history, poor communication could also lead to erroneous prognosis or misdiagnoses.  Additionally, language barriers could make patients fail to follow medical instructions, overtreatment of patients and interfere with medical adherence (Zhang et al. 2015).

The language barrier and cultural barriers influence people’s healthcare literacy. Health literacy refers to the people’s ability to gather knowledge; process and comprehend the basic healthcare and social care information. Health literacy is a component of effective communication and is affiliated with the language barrier (Al Abed et al. 2014). Health literacy is inversely associated with education attainment and socioeconomic background.  However, there is need to carry out more research to establish the exact relationship between the language barrier, cultural barriers and servicer user and provider relationship and on specific healthcare outcomes. The research should look into the role of English /language proficiency, cultural diversity on health literacy; and how it impacts the patient’s outcome (Clarke et al. 2014).

References

Al Abed, N., Hickman, L., Jackson, D., Digiacomo, M. and Davidson, P. (2014). Editorial. Contemporary Nurse, 46(2), pp.259-262.

Artuso, S., Cargo, M., Brown, A. and Daniel, M. (2013). Factors influencing health care utilization among Aboriginal cardiac patients in central Australia: a qualitative study. BMC Health Services Research, 13(1), p.83.

Cheng, I., Drillich, A. and Schattner, P. (2015). Refugee experiences of general practice in countries of resettlement: a literature review. British Journal of General Practice, 65(632), pp.e171-e176.

Clark, A., Gilbert, A., Rao, D. and Kerr, L. (2014). Excuse me; do any of you ladies speak English? Perspectives of refugee women living in South Australia: barriers to accessing primary health care and achieving the Quality Use of Medicines. Australian Journal of Primary Health, 20(1), p.92.

Davies, J., Bukulatjpi, S., Sharma, S., Davis, J. and Johnston, V. (2014). Only your blood can tell the story€ – a qualitative research study using semi- structured interviews to explore the hepatitis B related knowledge, perceptions and experiences of remote dwelling Indigenous Australians and their health care providers in northern Australia. BMC Public Health, 14(1), p.1233.

Hiruy, K. and Mwanri, L. (2013). End-of-life experiences and expectations of Africans in Australia: Cultural implications for palliative and hospice care. Nursing Ethics, 21(2), pp.187-197.

Mahmoud, I., Hou, X., Chu, K. and Clark, M. (2012). Language and utilisation of emergency care in Queensland. Emerg Med Australas, 25(1), pp.40-45.

Zhang, X., Yu, P., Yan, J. and Ton A M Spil, I. (2015). Using diffusion of innovation theory to understand the factors impacting patient acceptance and use of consumer e-health innovations: a case study in a primary care clinic. BMC Health Services Research, 15(1).

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Investments Research Term Paper Available

Investments
                        Investments

Investments

Order Instructions:

Dear Admin,

Note: To prepare for this essay please read the required articles that is attached then answer the following questions:

Part A…………………………..

Answer the following questions:

1.An organisation owes £300,000 tax at 1.7.X4 and £450,000 at 30.6.X5. Its income statement for the year to 30.6.X5 includes a tax charge of £400,000. How much tax was actually paid in the year to 30.6.X5?

2.An organisation buys a tangible non-current asset for £200,000. It has an estimated scrap value of £20,000 and an expected useful economic life of 10 years.

o What depreciation will be shown in the income statement for year 3?

o How would the non-current asset be shown in the statement of financial position at the end of year 3?

o If the asset is sold for £120,000 in year 4, how will this affect:
a) the income statement for year 4?
b) the statement of financial position at the end of year 4?

o How will the sale of the tangible non-current asset affect the firm’s statement of cash flows?
Be sure to demonstrate your numerical workings.

Part B…………………………..

The income statement and the statement of cash flows, in addition to the statement of financial position, are the three financial statements that organisations cannot do without. The statement of cash flows was the last one to be instituted but is now regarded as a necessity in the accounting field. The following exercise takes a closer look at the statement of cash flows and allows time for your thoughts and consideration of its role.
In formulating your Key Concept Exercise, consider the following questions:

•What type of information does the statement of cash flows provide investors?

•How do changes in liquidity affect an organisation?
Cash is the lifeblood of any business, and without it survival is very unlikely.

Do you agree or disagree? Explain what information a statement of cash flows provides to supplement a statement of financial position and an income statement. Why is there still some controversy surrounding published statements of cash flows? How important are such statements in terms of the financial reporting requirements within YOUR country?
Base your answer upon your reading, further research and your own experiences.

Also,
1) The answer must raise appropriate critical questions.
2) Do include all your references, as per the Harvard Referencing System,
3) Please don’t use Wikipedia web site.
4) I need examples from peer reviewed articles or researches.
5) Turnitin.com copy percentage must be 10% or less.

Note: To prepare for this essay please read the required articles that is attached

Appreciate each single moment you spend in writing my paper

Best regards

SAMPLE ANSWER

Investments

Part A

Question 1

Taxation Tax due £
1.7.X 4 300,000
30.06. X 5 450,000
Tax due 750,000
Tax paid 400,000 For 30.06.X5
Tax Paid 300,000 For 1.7.X4
Total paid 700,000
Please note taxes are paid as per the total
that’s being owed. The entries in the income
statement reflect the income for expenses
for the period only. Owings for taxes  for that period
would amount to £ 50 (part of Owings)

 

The total tax paid in 30.06.X5 is £700,000

Question 2

Depreciation £
Cost of the Asset 200,000
Less Scrap value 20,000
Useful life 180,000
Years 10 yrs (depreciation/year) 18,000
 a) Third yr depreciation 18,000
Cost Dep NBV
 b)  Non-current Assets 200,000 54,000 146,000
     Income Statement yr 4
Total depreciation – 4yrs 72,000
NBV (200,000-72,000) 128,000
Disposal 120,000
Loss 8,000
c) The income statement would report a loss of 8,000
 d) The financial statement would not have a report
of the asset if it’s sold. It would be removed
from the financial statement.

 

(Kieso, Weygandt & Warfield, 2007)

Part B

Introduction

Cash flows reflect the changes in the balance sheet and also the income statement. It calculates and arrives at cash and cash equivalents through an analysis that breaks down all the business operations into three processes; financing, operating and investing activities. The cash flow statement includes all the current financial operations as per the balance sheet as well as all the changes that took place during the financial year. The cash flow is utilized to determine a company’s short term financial viability especially its liquidity. The investors would be interested in knowing the cash generated from operations, the taxes and interest paid together with the dividends that were paid to the owners of the company (Bodie, Z., Kane, A., & Marcus, A. J. 2008).

The cash flow reveals all the net cash flows from the investing, financing and operating activities. It also indicates the net increase in the company’s cash & cash equivalents. The investors are mostly interested in profitability of the company but the company has to be liquid. The company must be able to maintain its financial obligations by having a reasonable working capital. Investors are mostly interested in cash flow statements because they shade some light on the company’s liquidity. The income statement is based on the accrual system; transactions are recognized when they have occurred and not when cash is paid or received by the company. Because of these systems, it’s possible for a company to register some profits but actually collapse after a few days due to liquidity problems. The amounts recorded and expected from debtors may not arrive on time or may turn out to be bad debts.

Yes i agree with the statement as without liquid cash for operations a business unit cannot function. Large businesses collapse because of investing huge amounts of money in stock. Operating cash flow is crucial to the survival of a business as most operations like payment of salaries, sales allowances and maintenance of vehicles must be paid for business operations and processes to function effectively.

The statement of cash flow reveals the company’s liquidity position. The total cash paid and the remaining cash and cash equivalent (Vance, 2003).

The controversies surrounding the cash flow suggest that the financial statement is difficult to understand for average citizens and it becomes even more complex for large corporations that have complex business operations like acquisitions, mergers or disposals of subsidiaries. Most companies rank liquidity in companies as more important and critical than actual profitability of the company. The income statement and the balance sheet reveal only the profitability of the company but the cash flow reveals even the liquidity status of the company.

However, the major limitation of the cash flow statement is that it only indicates the amounts spent on acquisition of fixed or non-current assets in a particular financial period but it does not reveal whether the transaction were profitable or not and if it was necessary in the first place.

The cash flow may also reveal if the company registered some increment in stock since the last financial period but it does not reveal if the increment was a result of poor work by salesmen, error in stock taking or a strategy to make extra income on anticipation of price increment or fear of shortages (Garrison, R., Noreen, W. & Brewer, 2009).

The cash flow also does not reveal why debtors may have increased and the reasons behind the increment. It could be possible that the debtors may be having financial challenges or the company has extended its credit period or the credit controller is inefficient in collecting the debts due. These questions makes it necessary to have other financial statements that have more details on financial issues and which may  be needed to clear certain reports. Hence the cash flow cannot be of much use if it’s presented on its own and without the income statement and the balance sheet or the statement of financial position of a company. All the three financial documents have their own contribution in providing complete financial accounting information.

References

Bodie, Z., Kane, A., & Marcus, A. J., 2008, Investments (7th International Ed.) Boston: McGraw-Hill. 303

Garrison, R., Noreen, W. & Brewer, P., 2009, Managerial Accounting, New York, NY: McGraw-Hill Irwin. 65 -70

Kieso, D. E., Weygandt, J. J., & Warfield, T. D., 2007, Intermediate Accounting (12th Ed.). Hoboken, NJ: John Wiley & Sons,

Vance, D., 2003, Financial analysis and decision making: tools and techniques to solve financial problems and make effective business decisions. New York, NY: McGraw-Hill.

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