Different examples of power Essay Example for Free

Different examples of power Essay What is power? What are different examples of power? How can people gain and maintain power? Power is being able to make something happen or prevent something from happening. You know if someone has power if they are leaders or if they are respected. If you’re a good influence you can also gain power because people begin to follow in your footsteps. Examples of power are political, economic, and social. Political power is an authority held by a group within society that allows for the administration of public resources and implement policies for society. The President has political power and the governor has political power. Social power is the degree of influence that an individual or organization has among their peers and within their society as a whole. Martin Luther King had social power and Malcolm X also had social power. Economic power is organization of the money, industry, and trade of a country, region, or society. Jay Z has economic power because he has money. My essay is going to be about stop and frisk and how often it is being used by police officers and how it affects the people in neighborhoods it is constantly happening in and the statistics on the frisking. In New York City police officers have a program called stop and frisk which is when a person is stopped by a cop and patted down to examine if the person is carrying a weapon or if the person is engaging in illegal activity. This type of limited search occurs when police confront a suspicious person in an effort to prevent a crime from taking place. A stop is different from an arrest. An arrest is a lengthy process in which the suspect is taken to the police station or booked and a frisk is only a temporary search. If the officer uncovers further evidence during the frisk, the stop may lead to an actual arrest, but if no further evidence is found, the person is let go. Unlike a full search, a frisk is only limited to a patting down of the outer clothing. If the officer feels something like a weapon, the officer may then reach inside the persons clothing. If no weapon is felt, the search may not go any further than the outer clothing. In 2011, New Yorkers were stopped by police 685,724 times by police officers and 88 percent of them were totally innocent. 34 percent were African Americans 34 percent where Latinos. 51 percent were though age 14 to 24, only 9 percent were Caucasian.. In the first nine months of 2012, New Yorkers were stopped by police 443,422 times. 89 percent were completely innocent. 55 percent were  black and 32 percent were Latinos, 10 percent were white. Stop and frisk causes people to be afraid of the police because when they are around they have to worry about being frisked by them. â€Å"Stop-and-Frisk abuses corrode trust between the police and communities, which makes everyone less safe. I know people that get very scared when the police come around because he had been frisked a lot of times. Police officers also sometimes use physical force when frisking people. For example, if you are getting frisked and you try to resist, the police will sometimes use physical force on you because they may feel like you’re disobeying them. Stop and frisk is a violation of the Fourth Amendment. The Fourth Amendment says â€Å"people have the right to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated, and no Warrants shall issue, but upon probable cause, supported by Oath or affirmation, and particularly describing the place to be searched, and the persons or things to be seized.† Mayor Bloomberg and police say stop and frisk has helped New York reach a low crime rate. New York has the lowest crime rate among the nation’s biggest cities, said by the FBI. People call the stop and frisk practice racial discrimination. Aggressive stop-and-frisk practices are having a profound effect on individuals, groups and communities across the city. Residents of some New York City neighborhoods describe a police presence so pervasive and hostile that they feel like they are living in a state of siege. w deeply this practice impacts individuals and they document widespread civil and human rights abuses, including illegal profiling, improper arrests, inappropriate touching, sexual harassment, humiliation and violence at the hands of police officers.

Catwalk Models And The Role Model Debate Communications Essay

Catwalk Models And The Role Model Debate Communications Essay Fashion models have been under the media spot light not only for their catwalks but also for posing as a main character on the ‘size zero debate. Who is a size Zero and who is a role model? It is named to be a woman whose clothing size is a, size 2 or less in the US and a size 4 or less in the UK with a waist measurement which is less than 23 inches a size zero and a reality size model is a female who is a size 16 or above on average with a healthy body mass index, within the present sociological statistics of the UK. It has now become a trend for the teenagers and adult females to have a very skinny thin figure as a size zero where it would be equal to a waist measurement of an average 8 year old. Many health concerned organisations and pressure groups have brought forward the request of banning under weight models from the catwalks due to the loss of young models of ‘Anorexia Nervosa which has sparked a global debate. On one hand this essay will evaluate how right it is for brands to believe that the use of a reality size model in association with their brands will cheapen perceptions, make the brand less desirable and drive them down market and also on the other hand how insulting and rude it can be on a consumer when most of the lifestyle brand adverts use ‘fantasy images on their marketing and communicational materials. From the dawn of the day until we ‘call it a day we are wrapped with different marketing communicational materials. Communications are being designed ‘for the public by the public. The public opinions and view points could be strong enough to the extent of building or even tarnishing a brand image. As I see, products organisations establish themselves as brands through thoughts, emotions, and psychological relationships built with consumers either by creating a positive or negative impact. It is very important for brands to develop and maintain a positive image amongst its target audience. The prices, product quality, services offered, ethical behaviour, corporate colours, logos, staff are some thoughtful points for a brand to position them in the minds of the consumers. Marketing communications help brands to establish themselves through effective methods of communicating with the public. Most brands use human models, celebrities, opinion leaders to represent and endor se the brand image. Brand identity and brand image realms the brand culture as a necessary complement to understanding brand meaning and brand creation (Schroeder and Salzer-Morling 2006). Kelman (1961) explains the level of perceived credibility as seen in terms of perceived objectivity and expertise and the degree to which the source is regarded as attractive and message and thus recipients are motivated to develop similar association or position and the degree of power that the source is believed to possess. Brands make use of models with dynamic attractiveness who are perceived to be with likeable qualities and who blends well with the product category or organisational values and image, in order to develop a positive attractiveness towards the brand by recipients. More often as brands clearly identify the extent any society would go in accepting the appealing sense of a brand ambassador linked to the brand the more likely it is for brands to use very thin and size zero models for their advantage in creating communicational materials. According to Kahle Homer (1985), when a celebrity/models physical attractiveness is congruent with the presence and degree to whic h the product advertised enhances attractiveness (i.e., attractive model linked with an attractiveness-related product),the ‘Match-Up hypothesis would predict a positive impact upon product and advertisement evaluations Still many lifestyle brands have been accused for using skinny models for their advertisements. Should brands and fashion users use skinny models? If it is the right model and fits well with the brand identity the use of a skinny model may strengthen the brands position. I believe cutting edge Image courtesy of the advertising Archives Though it is appealing to admire skinny models in association with brands which strengthens brand identity, the public have accused many life style brands for not using reality size models over skinny models and that brands believe the use of a reality size models may cheapen its perception and drive them down market. Is it actually fare for brands to invest in reality size models as per the public request? With the much debated size zero the role model debate being wide spread Marks Spencer who sells garments for any size individual challenged the stereotype techniques of advertisements. In 2001 RKCR/Y R released a TV campaign for Marks Spencer (MS) which featured a size 16 naked woman running up a hill shouting: Im normal!. The nudity of the model suggested that the media have created another beautiful and sexual model even she is not a skinny one through the techniques of erotic creations. This advert then was heavily ridiculed by the public. MS had to withdraw this advert in order to be safeguarding its brand identity. It is the same public who request for reality size models to be featured on advertisements ridicule them, once aired.Examples as such fear any other brands in investing on reality size models as the bottom line effect would be that the public would reject the brand as a whole. However critics point out that the same firm uses more traditional images to promote its other brands as Lynx deodorant which features skinny models. The public keep appreciating this advert which is also making use of semi-nude models that are not of size zero to attract the target audience, which has been highly appreciated by the public. Why are sales on magazines and advertisements with not quite real but glamorous skinny models filled to the brim where airbrush imagery portraying in a fantasy world so high? Why do authors and doctors sell diet remedies quickly? Being thin and loosing the fatty deposits is what the public like to see. The editor of Vogue UK (Alexandra Shulman) says that ‘Magazines simply sell images that people want to see, and that the public wouldnt find even a size 14 model attractive. It is not exactly a secret that gorgeous looking skinny models help make effective advertisements. Is it not right for brands to invest on skinny models rather than inves ting on a reality size model and been driven down market? Media on the other hand which is regarded as a highly persuasive path, has been capable of developing photographic images through methods such as airbrushing, camera tricks image touch ups to create certain body types, shapes figures in to the public eyes like never before. Simply media could be named as a very sharp weapon which depicts to us with images we have to be in order to be attractive and accepted by the society we live in. So, is it truly insulting to consumers that many lifestyle brand advertisers continue to portray fantasy images? The photographers are not the only ones with a thirst for creative and artistic images in this modern world; its also the re-touches and the advance technology of Photoshop who does the trick of creating unbelievably beautiful and amazing images. Just about every image we see in magazines, adverts and most news papers will have been altered in someway to create a new level of human perfection with anti wrinkles, eye bags, pores, veins and facial hair. People in the industry always say women prefer fantasy and aspiration, but how far could this statement be true? Lizzie Miller photographed by Walter Chin in the September issue of US Glamour magazine. The first photograph (left hand) of US model Lizzie Miller has not been air brushed at all whilst the second photograph (right hand) of hers is clearly done. She describes her experience as a ‘revelation when she first went in to a fashion shoot with other skinny girls where most of them had either pimples or stretch marks which made her so comfortable with the marks she had, but by the time the photographs were published on magazines most of their real appearance had been airbrushed out. Why do females imaging that models are perfect? Its the photographers along with the retouches, publicists, models and brands who display a perfect image to enhance the brand perception. For a models fantasy image to look so amazing it takes a good photographer, good lighting, a quality makeup artist, and then a whole load of creatives to sit in front of a computer to produce an image. It may make one wonder why they bothered using a human model at all. Why has it been to the extremes of airbrushing if it is not the real models picture published? Brands have identified the degree how consumers reach towards their ideal self from the actual self image. Humans have multiple mental representations of self (Higgins 1987) namely actual self image and Ideal self image. A matured consumer would like to see herself way below the actual age, and a consumer who is of a fuller figure would like see herself with a perfect figure. This is why most beauty product rituals of feminine grooming aimed at senior female segments use air brushed. Images of models with healthy looking perfect skin and smiles and a perfect look that any matured looking female will be dreaming to have. In other words these brands seduce women in to consumption of the brand in order to be accepted by the loved once in an unrealistic manner. Potential new buyer for the brands with the use of skinny models and models in fantasy images are challenged on the grounds that if a brand can make the skinny models look so amazing the way they look on the photograph then it should be good enough for them to use it too. If there is a consumer already making use of the particular brand then the product experience will contribute to a support argument and these advertising messages can be used to reinforce previous brand choice. These technology savvy laboratories help brands establish the values of differentiating their products from the competing other brands in the market and thus helping the brands to inform, remind and persuade through quality but artificial advertisements strategies. In an ethical way of contributing towards marketing communications, I believe consumers need to be told the truth and appreciates seeing realistic images associated with brands in advertisements. Brands try to enter a consumers mind through designing the adverts emotionally and making the consumers feel guilt of how they posse in the society. The images decoded to gain brand perception are nothing but fantasy images of a dream world. With the development of technology and social networking the word of mouth spreads that these images are unhealthy and unrealistic. Consumers can no longer be fooled to believe they are real images. However as we live in an image culture we take our cues from the culture but are not taught how to deconstruct images correctly. Its like living in an audio culture and not being taught to listen. Thinking deep in to it, would a brand be famous for having models that look perfect to nothing and their by convincing the public the brand is for real? Or would t he consumers be intelligent enough to say if the brand is trying to fool its customers by using fake and airbrushed images the brand too could be simply a cover up/air brushed product which is not for real? If brands receive the prominence in the market place by the use of skinny models and as the media experts say that public keep on requesting for fantasy images what is all about the size zero Vs the role model debate? There are the more concerning fundamental and ethical issues related to this topic. In order to maintain and keep such an extra skinny figure, models have to watch what they eat. Models starve to maintain that figure and, as a result these models face the fears of ‘Anorexia Nervosa which is a physical illness that describes an eating disorder characterized by extremely low body weight, body image distortion and an obsessive fear of gaining weight (Diagnostic and statistical manual of mental disorders The world health organisations international statistical classification of Diseases and related health problems) which can easily lead in It has become the latest trend in fashion with retailers as http://www.size-0.com, ‘Outfits Etc-Mumbai, India selling garments only for the extra thin. Many major retailers in the high street as Top Shop, MS and even George-ASDA store the size zero garments as there is a growing demand for these garments. Many parents are even concern that the favourite toy item ‘Barbie doll figure could widen ups the opportunity for the kids to think that its the acceptable size at their early stages. This is not only a concern about the girls but in the broad picture of the boys too. The perfect airbrushed images they see of females, the extra thin size they see on adverts make them As a marketer, consumer and a female I see this communications issue in so many different ways. There is surely a communications issue that imprints and decodes the incorrect message to the recipients where media can be pointed a figure, but we also need to understand that from year to year, age to age and country to country the ideal body shape changes. Certainly it is very thin at the moment. We experienced the Twiggy in the 60s and the heroine chic in the 90s when being thin was the most fashionable thing. There is so much attention been given nowadays to size zero models but the ideal has always been various kinds of thin, with a different name. It is a known fact that a womans self esteem is highly connected with the way they look. However it is only the people who lack self confidence and have low self esteem sink them selves with the idea of crossing any boarder of doing anything to look good. As the managing director of Propaganda Mike Philipson, correctly said to Haymarket Business Publications Ltd Using bigger women is only a cosmetic solution to a psychological issue for women with low self-esteem, who aspire to the catwalk look. Culture, social impact, personality and many more could lead a women being skinny. Eating disorders are never the cause of just one thing. Dieting behaviours in the home environment, pressure from the loved ones to reduce weight could also draw a woman towards developing eating disorders. The editor of Vogue magazine UK, Alexandra Shulman once said ‘My dad said I will never get a husband if I didnt lose weight It is sad but honestly the truth is that when brands make use of thin models and if they are on a cover page of a magazine with fantasy images people are drawn to pu rchase. Each season when organisations and designers show off their tiring efforts of designs the size zero models are been hand picked for the mere reason of displaying the design and the true beauty of the garments more effectively to the general public. It has been identified that the use of size zero models and fantasy images destroy the minds of teenagers as well as adults like it has done with a few catwalk models in the past. The brands are responsible for informing the contemporary women how much little they have to rejoice with themselves if they do not adopt the modern style of living it approach. On one hand whilst saying that it is a more effective method for brands to use skinny models as brand ambassadors in order to keep the brands treated on the top of the consumers minds the media needs to have a great deal of responsibility on the impact it will have on the more vulnerable members of the society. Techniques as airbrushing need to be carried out without a doubt but with cer tain limitations and controls. There surely is a line somewhere between reality and fantasy when it comes to images and Photoshop has only helped to blur that line. Advertising standards and consumer watch dogs complaints should be considered more seriously when ethical and humanitarian issues are been brought up. I believe we would be just as interested and keen in purchasing magazines overtime if magazines were strong enough to advertise real size models on their pages and covers. Trustworthiness and expertise are the two principal elements of source credibility (Chris Fill 2005).It is important for the public to realise that if a women displays a size zero figure, it could be due to the fact that either she have unusually skinny genes, or she is harming her self terribly to look that way. The younger women should be given some sort of understanding to read such articles with a certain degree of scepticism and emotional intelligence, which will lead them to make their own mind up without being seduced by this type of content. Tools as public relations has been used as a means of managing communication between parties, where as now communication is regarded as a means of managing g relationships (Kent and Taylor 2002). This impact of brands and media needs to be neutralized by proper management. As consumers it is wise to think back if the relevant authorities and government bodies act positively towards saving the true victims? According to the Telegraph the proposed law in France request that all enhance photographs should read ‘photograph retouched to modify the physical appearance of a person which would apply to all advertisements as well as press photos, art photography, political campaigns, on product packaging. The French fashion industry has come up with a voluntary solution of chartering to refraining from ‘extreme thin images prior to legal intervention.Fashion weeks in Milan and Madrid have gone up the extent of bringing up concrete campaigns against the ultra thin size zero and ev en banning the size zero models and whoever was deemed unhealthy by the body mass index from the cat walks This assignment articulates the ways in how brands perceive them selves in the top of the minds of the consumers by using size zero skinny models and also the ways of creating fantasy images with the help of advanced technology as airbrushing. Whats in reality and how consumers should look at this communicational issue in order best practise healthy living in a real world depends upon how well the consumers understand this issue, the ethical concerns and the damaging elements of it. End of the day it is worth thinking if the media is worse than it used be or if consumers are more aware of what brands do to promote. (just over Words:-3336) References * Chris Fill (2005) Marketing Communications * Schroeder and Salzer-Morling (2006):Snapshots Aesthetics in Brand Culture:Jonathan E Schoeder * Chambers, Karen S. (1999). Niche Marketing Pie in the Sky or Sweet Reality? Retrieved from http:www.annfisher.net.au. * Dunn-Cane, Kathleen, Gonzalez, Joan L. and Stewart, Hildegarde P. (1999). Managing the New Generation. AORN Journal, 69.5: 930 (1). * Featherstone, Mike. (1991) Body in consumer culture. Body: social process and cultural theory. London:Sage 170-196. * Furman, Frida Kerner. (1997) Facing the Mirror Older Women and The Beauty Shop Culture. New York: Routledge * Hakim, Catherine. 2003. Models of the Family in Modern Societies: Ideals and Realities. Aldershot: Ashgate * Hollows, Joanne. (2000). Feminism, femininity and popular culture. Manchester: Manchester University Press * Wolf, Naomi. (1991). The Beauty Myth: How Images of Beauty are used against women. New York: Bantum * (http://www.dailymail.co.uk/femail/article-1185166/ALEXANDRA-SHULMAN-My-dad-said-Id-husband-I-didnt-lose-weight.html).

Development of Accounting Systems in China

Development of Accounting Systems in China Abstract This report put the accounting development in China into perspective. Describe the history and changes in the accounting environment of China during the recent economic reforms by using the Greys (1988) accounting value to analyzing the culture impact on accounting systems development in China, and then, illustrate the institutional and environmental factors which driven Chinas accounting system made changes, the reasons of those changes and then describes the major problem in Chinas accounting development as well as to point out whether would be changes in the future. Introduction This report is aim to describe the development of accounting system in China, including the history of Chinas accounting except Hong Kong, the one country, two systems policy allowed Hong Kong remain its market-led capitalist system. Then, it would describe the traditional use of accounting and the factors that influenced Chinas accounting development as well as what the changes it has made what the major problems that China has face in developing the accounting system. Then, it would discuss whether China would have further changes of accounting system in the future in my opinion. There has a conclusion in the end. Country profile China had more than 1.34 billion population at the end of 2010. National Bureau of Statistics (NBS) announced Chinas GDP reaching 39.79 trillion yuan (approximately 6.04 trillion US dollars) over the course of 2010. (Du Xiaodan, 2011 Paul Pennay, 2011) Brief history of  accounting in China According to Zhang Guohua (2005), Chinas economy has undergone three periods of change since 1949: 1949- 1978: a socialist, centrally controlled, planned economy. 1979- 1992: socialist commodity economy. 1992- present: socialist market economy. Chinas accounting system has changed with the economy, almost like the period of the Chinas economy. Development of accounting systems can generally be divided into the four stages: (more detailed information of Chinas accounting history can be found in Appendix 1.) 1949-1978 was the first stage which the uniform accounting system and the 1978-1992, Chinas accounting system has during the transition and the construction. Then, from 1992 to 1997, the construction of a new accounting system has issued. The fourth period is from 1997 to present. The ASC was set up in October 1998 by the Ministry of Finance to oversee the development of a complete set of Chinese GAAP. In order to join in the WTO, Chinas accounting standards made some change to closer to IFRS/IASs. The new Chinese Accounting Standards were adopted by all listed companies from 1 January 2007. Chinese Accounting Standards will continue to be updated in line with IFRS developments. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005 The Institute of Chartered Accountants of Scotland, 2010) Traditional use in China The basic function of financial accounting is to accounting and monitoring. With the founding of the PRC in 1949, all resources of production in the country came under State ownership. Accounting was primarily used for establishing information and reporting system for the implementation of national economic policies and resource allocation in the planned economy. (InterChina, 2009) The objectives of financial reporting system have been stated to serves one user primarily, the government, and then it is stated very broadly to strengthen accounting work of share enterprise, to protect the legitimate interest of investors and creditorsà ¢Ã¢â€š ¬Ã‚ ¦ (Ministry of Finance, 1992).The change in industry and ownership specific accounting system is due to the need of macroeconomic planning require a uniform system. (Tang, Qingliang, 2000) During the developing of accounting system, there are a number of users makes use of accounting in different purpose. Such as Shareholders use accounts to examine the health of business, and the dividends that they can expect to make. The bank may use the account to see how much loan they would provide for the company, and government would see the how much tax the company needs to pay. The main use for accounting is to comply with legal and other requirements, to provide information for stakeholders about financial performance and viability, to provide managers with information for decision making and to provide a structure to business activity based on the careful processing of numerical data. (The Times 100, n.d) The cultural factor that influenced its development The development of accounting was influenced by both cultural and environmental factors. They shape the accounting system in China. As Merino (cited in Carnegie and Napier, 2002) mentioned, All source material must be viewed as a reflection of the culture. The transition from a communist economy to a capitalist market economy can summarize as contributed by the factors as politic, culture, as well as the reform of social and economic or regional and international integration. Before economic reform, Chinas communist culture (See appendix 2) has strongly influence all the means of accounting control, whether accounting plans, balance sheets, and income statements or, in a wider sense, audit techniques. (Cigdem Solas and Sinan Ayhan, 2008) all the surpluses were owned by the state. A table (See appendix 3) summarizes the information on the difference between capitalist and communist systems, and issues raised for examination regarding their reflection in accounting. The transitions of the culture and economy reform were both influence the accounting system in China. For example, the concept of profit is meaningless under communist culture due to the panned economy which the surplus goes to government. In capitalism culture, the economic entity would need to have a certain type of boundary; the profit is one of its results. Particular rules for payment of the various parties involved would also be required, and monetary assessments of economic flows registered would have to be at least partly based on market mechanisms. Its status as a measurement of a single entitys performance presumes that there is a capacity for free enterprise do not existing in communist economic structures. Greys (1988) model derived accounting values from studies of societal value dimensions by Hofstede (1984), and Greys model has been used to analyse the cultural impact on accounting development in China. Professionalism V Statutory Chinas accounting system is strongly controlled by state rather than professional. The state closely controlled all enterprises by centralized plans. The profession is also still relatively new, small and powerless and it is currently occupied with the problems involved in meeting the new audit requirements. And it is unlikely to give up this power to a professional body so far. (Roberts, Weetman and Gordon, 2008) This is mainly because the strong power distance in China. In China, power is unquestioned, no matter it is right or wrong, the accountants in China cannot rely on their professional view. Uniformity V Flexibility Due to the special circumstances, China has a dual approach which retained a uniform accounting system in the Accounting System for Business Enterprises (ASBE) while also developing accounting standards based on IFRS. Enterprises have no judgment at all on how to account for particular transactions or events according to the uniform system. (Roberts, Weetman and Gordon, 2008) It is just as the same as the statutory in China, the accountants has been regulated by the uniform accounting regulation, they have to do as the regulation told to. Conservatism V Optimism The accounting system in China is conservatism rather than optimism. The Accounting System illustrate that an enterprise should fulfill the requirements of the prudence concept. Including, an enterprise should not overstate assets or revenue, or understate liabilities or expenses. It should not provide for any hidden reserve. (Roberts, Weetman and Gordon, 2008) which means Chinas accounting system has high level of uncertainly avoidance. Chinese government likes to plan everything in advance just the five years plan, they do not want to see something happen unexpected due to the complex situation. Secrecy V Transparency Chinas accounting system has highly secrecy due to the large power distance and strong uncertain avoidance. The collectivist culture of China require the enterprise offer their information to the society but within a range of narrative disclosure which stated in ASBE 2001. (Roberts, Weetman and Gordon, 2008) only related people can see the accounting information such as the managers, shareholders and the government officers. This feature is due to Chinas prudent culture, it is different as the western country but it is totally consistent with Chinas situation. Problems for using the Greys model There have some problems by using either Hofsteade model or Greys model to analyzing Chinas situation. Those models has been stated many years ago, in addition, China is rapid development in every aspects those years, therefore, the model may not be 100% appropriate with the situation nowadays. Another problem is China is really big; there has huge gap between west area and east area no matter in economy or culture. Institutional and Environmental factors There are several environmental factors which influence accounting system in China. Economic and enterprise reforms have influence the financial reports by change of the contents, format and uses. Enterprises in China are no longer relying on fund appropriation instead of independence in their operational and financing activities. Banking and financing system has restructured, therefore, the role of the state as a source of funds has been reduced. (Tang, Qingliang, 2000) Furthermore, various forms of business combinations with joint ownership have emerged (Tang et al, 1992). The rigid, fund-orientated and industry/ownership specific financial reporting system and practices are no longer well-matched the changing business environment. As a result, a universal and user-oriented financial reporting system is necessary to meets the needs of the economic reform. Due to the economic factors, the Objectives of Financial Reporting has made some change as well as the Industry and Ownership Specific Accounting System. Furthermore, foreign investment started to influence Chinas accounting system since the open-doors policy. The increasing of foreign direct investment and international business transaction driven China change its accounting system close to international accounting and report standard. (Tang, Qingliang, 2000) The legal factors have been influenced by other factors. The government system is one of the legal factors. The new accounting regulation system (See Appendix 3) is being developed towards a legal one. The National Peoples Congress issued the first tier accounting law in 1985 and revised in 1993 and 1999. It is the basic law of accounting in China as well as the basis of Chinas accounting work and other related accounting regulations. The State Council and Ministry of Finance formulated second tier- the executive regulations which form conceptual framework and general principles of accounting. The third tier authorized by the PRC Accounting Law and formulated by the Ministry of Finance. (Zhang Guohua, 2005) The legal framework for Chinas accounting system and reporting standards have changed step by step to fulfill the need of economy development. Another driving force for the accounting change is the development of capital market. In 1990 and 1991, the Shanghai Stock Exchange and Shenzhen Stock Exchange were established. The development of capital market has influenced Chinese accounting change toward to a capital market-oriented system. Therefore, the structure, content, format, and disclosure of financial information have been significantly influenced by the needs of the capital market. (Tang, Qingliang, 2000) Problems occurred in development There also appeared some problem during the Chinas accounting systems development and transition into international accounting standard. First is that Chinese accounting system and IAS requiring different practices; for example, inventory must be valued at historical costs under Chinese GAAP, but at the lower of cost and market (LOCAM) under IAS. Another example is accounting for long-term investment. Chinese GAAP offers companies a free choice between cost and equity methods if their investments in shares do not exceed 50 percent. But in other words, differences between Chinas accounting system and IAS can be reduced by changing accounting standards. (Charles J. P Chen, Ferdinand A. Gui and Xijia Su, 1999) Second, to implementation of IAS requires professional judgment from management as well as auditors. Professional independence and implement of standards have been identified as the two critical issues in international auditing. (Stamp and Moonitz, 1982) The severe shortage of qua lified accountants and auditors in China delay the development of professional auditing (Winkle et al. 1994; Graham 1996) Further changes The development of Chinas accounting system needs to fit Chinas special circumstance. It is impossible to expect independent/professional auditing to be achievable in China in the future. This implies that the proposed accounting standards will have to operate without independent/professional auditing. It is likely that the flexibility in the detailed accounting standards will provide opportunities for managers to engage in aggressive earnings management, reducing, even eliminating the probability of showing a true and fair view. Therefore, the lack of independent/professional auditing can neutralize the objective of prudence and turn the flexibility into a land of opportunities for earnings exploitation. (Bing Xiang, 1998) In my opinion, there has a trend, which the Chinas accounting system would slightly change towards to the international accounting system in the future, but would never be exactly the same with the international accounting system because of Chinas special circumst ance like one-party policy, different situation in different area, huge power distance and not so easy to managing the big land of China. Conclusion In conclusion, China has undergone profound changes in recent years, not only the economic system but also the accounting standards. China has moved from a system of public ownership of all enterprises to a mixed system with increasing private ownership of both small and large companies. There have many factors such as cultural and institutional factors which led to those changes as well as some problem which hold the change back, but Chinas accounting system would still change towards to the IAS due to the requirement of economic development. References Bing, X., (1998) Institutional Factors Influencing Chinas Accounting Reforms and Standards. Accounting Horizons. 12(2) pp: 105-119. Carnegie, G.D. and Napier, C.J., (2002) Exploring Comparative International Accounting History, Accounting, Auditing Accountability Journal, 15(5). pp 689-718. Chen, J. P., Gui, A.F., and Su, X., (1999) A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons. 13(2) pp: 91-111. Chiapello, E., and Ding,Y., (2005) Searching for The Accounting Features of Capitalism: An Illustration with Economic Transition Process in China, SASE, Budapest. Chow, L.M., Chau, G.K. and Gray, S.J. (1995) Accounting reforms in China: cultural constraints on implementation and development, Accounting and Business Research, 26(1): 29-49. Du, X., (2011) China has 1.34 billion populations by 2010. [WWW] Xinhua NEWS. Available from: http://english.cntv.cn/20110228/109748.shtml [Assessed 1/3/2011] Graham, L., (1996). Setting a research agenda for auditing issues in the Peoples Republic of China. The International Journal of Accounting. 31(1). pp: 19-37. InterChina, (2009) Accounting in China. InterChina Consulting. The Institute of Chartered Accountants of Scotland, (2010) Chinese accounting reform: Towards a principles-based global regime. ISBN: 978-1-904574-62-0. Edinburgh: Technical Policy Board of the Institute of Chartered Accountants of Scotland (ICAS). Ministry of Finance, Chinese Government, (1992). Accounting system for foreign investment enterprises. Pennay, P., (2011) Chinas GDP Increased by 10.3% in 2010. [WWW] the Economic Observer online. Available from: http://www.eeo.com.cn/ens/homepage/briefs/2011/01/20/191877.shtml [Assessed 1/3/2011] Roberts, C., Weetman, P., and Gordon, P., (2008) International Corporate Reporting: A Comparative Approach. 4th ed. FT Prentice Hall. Stamp, E., and Moonitz, M., (1982). International Auditing Standards: Part I. CPA Journal. pp 24-32. Solas, S., and Ayhan, S., (2008) The Historical Evolution of Accounting in China (Novissima Sinica): Effects of Culture (2nd Part). Spanish Journal of Accounting History. No.8 pp: 138-163. Tang, Q.L., (2000) Accounting Reforms in China: A Transition from State Plan and Control-Oriented System to Capital Market-Oriented System. Managerial Finance. 26(5) pp: 80-99. Tang, Y., Chow, L., and Cooper, B., (1992). Accounting and Finance in China: A review of current practice. Hong Kong: Longman. The Times 100, (n.d.) Accounting Functions. [WWW] The Times 100. Available from: http://www.thetimes100.co.uk/theory/theoryaccounting-functions111.php [Assessed 2/3/2011] Wang, B.Z., Huang, J.Y., Wang, B.Q., (2009) Change of Accounting System Review. Communication of Finance and Accounting à ¢Ã¢â€š ¬Ã‚ ¢Ãƒ ¢Ã¢â€š ¬Ã‚ ¢ NG. Issue6. Winkle, G., Huss, H., and Chen, X., (1994). Accounting standards in the Peoples Republic of China: Responding to economic reforms. Accounting Horizons. Issue: 8. pp: 48-57. Zhang, G., (2005) Environmental factors in Chinas financial accounting since 1949. Netherland: Erasmus University Rotterdam. Appendix 1 History of accounting systems development in China Chinas accounting history can be traced back 2000 years ago. The word accounting first appeared in Western Zhou Dynasty à ¯Ã‚ ¼Ã‹â€ 11th century BC to 770 BCà ¯Ã‚ ¼Ã¢â‚¬ °. During the Tang Dynasty (AD 618-907), Account book appeared for recording the annual fiscal revenues. The basic traditional Chinese accounting theory such as the scientific bookkeeping method and the four pillars accounts was created in Song Dynasty (AD 960-1279). A new method called Long Men Zhang which is similar to the double-entry bookkeeping method has created in Ming Dynasty (AD1369-1644). Single-entry bookkeeping has been used in prior to 1911. (Zhang Guohua, 2005) Since 1949, Development of accounting systems can generally be divided into the four stages: First stage is from 1949 to 1978: 1949-1952 a unified accounting system of affiliated enterprises was developed by the central government. 1958-1959, the accounting system has been severely damaged by the scholasticism thinking, some people claimed to simplify the accounting system. 1960 to 1966, due to economic development, people realized the importance of accounting. Critical theorists illustrated the error approach of simplify the accounting system, then, the accounting system design work has received attention. Furthermore, the industry-specific regulation has been issued. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) Second stage is from 1978 to 1992: Chinas accounting has undergone drastic changes due to the opening-up and beginning of reform. 1979-1922, Enterprises started to issue equity shares in 1984. The number of Sino-foreign joint venture has increased; Ministry of Finance has issued the Laws on Sino- foreign Joint Venture to solve the problem of difficult of foreign staff in accounting and use the accounting information. These included a joint venture income tax law and laws on contracts and foreign exchange. Accounting Regulations for Sino-Foreign Joint Ventures and Charts of Account and Accounting Statements for Industrial Sino-Foreign Joint Ventures has issued in 1985 which is the first accounting system reference to international conventions to satisfy the new accounting system in China. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) Third stage is from 1992 to 1997: Ministry of Finance and the National Committee of Economic Structure Reform jointly promulgated Accounting Regulations for Share Enterprises in 1992. Furthermore, Accounting System for Business Enterprises (ASBE) issued in November 1992. The ASBE was a major attempt both to unify the accounting systems used by different industries and to move financial accounting towards international accounting practices. Because of the development of foreign exchange markets, these regulations which made in 1985 were replaced by Accounting Regulations for Enterprises with Foreign Investments and Charts of Accounts and Accounting Statements for Industrial Enterprises with Foreign Investments in 1993. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005) The fourth stage is start from 1997 to present: the Accounting Standard Committee issued to establishing a complete set of accounting standard. The Accounting Law of the PRC which revised in 2000 is the highest level of authority which replaced the pervious law of 1992. (Gray et al, 1995 Wang Baozhong et al, 2009 Zhang Guohua, 2005)

Augustine and Freedom Essay -- Papers

Augustine and Freedom Evil-doing is neglect of eternal things and love of temporal things to the extent of becoming subject to them. This is done by the free choice of the will . . . Free will makes sin possible but it was given that man might live righteously.1 This is a brief summary of what Augustine believed regarding (1) the origin of sin and (2) the purpose for which humanity was endowed with free choice of the will. Though insightful as it may seem, Augustine's statement will not set to rest all the issues raised by the notion of human freedom and divine activity, since with free choice of the will come perplexing questions that continue to rage in philosophical circles. Some questions, however, can be set forth that outline parameters within which to begin understanding Augustine on the issue of human freedom and its origins/causes. If evil originates in the human will, from where does the will come? Are there any limitations to human freedom? Is the human will neutral or does it have a bias toward good? A bias toward evil? Where does free choice of the will come into play when individuals are saved by God's grace alone? What is meant by free will? On these questions, and many more related, Augustine has been an immense help. In this work an attempt will be made to illustrate Augustine's view of free will. Such categories as God's sovereignty in election and salvation, the origin of evil and its impact upon humanity, the justice of God, human responsibility and the providence of God in sanctification of the believer will be utilized. Augustine's understanding of human freedom should corroborate with (1) the nature and character of God, (2) the integrity of... ...God's relationship to time changed when time came into existence see William L. Craig, "God, Time and Eternity" Religious Studies 14 (1978): 497-503. 32.Norman L. Geisler, Philosophy of Religion (Grand Rapids: Zondervan, n.d.), note 10, chapter 14, 331. 33.Cf., Lewis and Demarest, Integrative, vol. 1, op. cit., 310-328. 34. On Free Will," Book II, xv, 48, AEW, 166. 35. Ibid. 36."The Simplican," The Second Question, 3, ALW, 388. 37.Ibid., 12, op. cit., 394-395. 38.AEW, Book III, vi, 18,181. 39."The Simplican," The Second Question, 13, ALW, 395. 40.William L. Craig, The Only Wise God (Grand Rapids: Baker, 1987), 135. Though Craig holds to fallen creatures having power to contrary, it is likely that middle knowledge is still possible given the alternative view of freedom offered here (viz.,

Achilles :: essays research papers

Achilles was the son of the mortal Peleus and the Nereid Thetis. He was the mightiest of the Greeks who fought in the Trojan War, and was the hero of Homer's Iliad. Thetis attempted unsuccessfully to make her son immortal. There are two versions of the story. In the earlier version, Thetis anointed the infant with ambrosia and then placed him upon a fire to burn away his mortal portions; she was interrupted by Peleus, whereupon she abandoned both father and son in a rage. Peleus placed the child in the care of the Centaur Chiron, who raised and educated the boy. In the later version, she held the young Achilles by the heel and dipped him in the river Styx; everything the sacred waters touched became invulnerable, but the heel remained dry and therefore unprotected. When Achilles was a boy, the seer Calchas prophesied that the city of Troy could not be taken without his help. Thetis knew that, if her son went to Troy, he would die an early death, so she sent him to the court of Lycomedes, in Scyros; there he was hidden, disguised as a young girl. During his stay he had an affair with Lycomedes' daughter, Deidameia, and she had a son, Pyrrhus (or Neoptolemus), by him. Achilles' disguise was finally penetrated by Odysseus, who placed arms and armor amidst a display of women's finery and seized upon Achilles when he was the only "maiden" to be fascinated by the swords and shields. Achilles then went willingly with Odysseus to Troy, leading a host of his father's Myrmidons and accompanied by his tutor Phoenix and his close friend Patroclus. At Troy, Achilles distinguished himself as an undefeatable warrior. Among his other exploits, he captured twenty-three towns in Trojan territory, including the town of Lyrnessos, where he took the woman Briseis as a war-prize. Later on Agamemnon, the leader of the Greeks, was forced by an oracle of Apollo to give up his own war-prize, the woman Chryseis, and took Briseis away from Achilles as compensation for his loss. This action sparked the central plot of the Iliad, for Achilles became enraged and refused to fight for the Greeks any further. The war went badly, and the Greeks offered handsome reparations to their greatest warrior; Achilles still refused to fight in person, but he agreed to allow his friend Patroclus to fight in his place, wearing his armor.

A Reflection: Application to Practice

Introduction This reflective brief aims to discuss how and why I will apply my new learning to my routine practice; in particular, focusing on how this learning experience will enable me to show and promote care, compassion, commitment, courage, communication, and competence (6 Cs) within my everyday practice. Although the discussion revolves around these issues, it is consistently supported by literature and evidence. Reflective DiscussionMy most important features of learning within the moduleFor me, the most important features of learning within the module are the inculcation of evidence-based practice of care through communities of learning, and the positive contribution that healthcare-related lifelong learning can extend to an empowering and person-centred care. According to Houser and Oman (2011), evidence-based practice necessitates the incorporation of scientific evidence in the process of clinical decisions rather than sole reliance on experience or intuition. It is also a problem-solving approach to the practice of care, integrating the utilisation of current best evidence from well-designed researches, the expertise of the care professional, and care users’ values and preferences. The concept has several useful implications for my personal practice. In the field where I am currently engaged, the evidence-based practice allows me to carry out my profession to promote and deliver care, utilising the supportive backdrop of theory and practice. At the heart of this backdrop is the way in which evidence-based interventions can help deliver positive outcomes to the practice of care. In other words, such learning is not simply cognitive or knowledge-based, but also affective and psychomotor (i.e. applying knowledge into practice). These are also embodied in Utley (2011) and Rice (2006). By offering a way for theory to support practice, evidence-based healthcare seems to allow the practitioners to incorporate affective and psychomotor aspects with a more rational, research-based approach. I have fully grasped the module’s goal of providing the opportunity to engage with the service users and their carers – their experiences and outlook – and integrating this goal to my professional values. I have thoroughly recognised the importance of this integration, as working with service users and their carers in a healthcare domain necessitates soaking my whole perspective into the care practice. The health practice has become a way of life where I provide care, compassion, courage, etc. which are required of me as a health care professional. This is because it has been a part of my daily routine and concerns. From this, I have come to understand that the care practice is more than a field or profession. Leininger’s Theory of Culture Care informs us of care as the central, dominant, and unifying focus of nursing (De Chesnay and Anderson, 2008).The 6 CsCare is first and foremost the primary duty of a health professional, and on which evidence-based pr actice must be focused. This idea is also embraced in Brooker and Waugh (2013) and Olsen, Goolsby, and McGinnis (2009). Care requires me to have an interest in the condition of service users, their aspirations, uncertainties, hopes and so on. It is not merely working with service users and seeing the work as an objective component of the care practice; but that the care practice requires traits and values beyond these, such as applying an ethical code and seeing the care user with dignity and respect. I would like to note that compassion is a concept that cannot be objectively measured. Rather, it is something that I can extend to a care user only if I have sufficient knowledge of their condition, the problems that bother them, their emotional state vis-a-vis their existing health condition (e.g. Department of Health, 2012). This is where we would find the value of clinical assessment, which must be efficiently carried out (Abbott, Braithwaite, and Ranson, 2014). This is also the reason why I need to communicate with them regularly or as needed, since only through constant interaction can I have adequate knowledge of their present condition; from which I can grow compassion towards them. Commitment hence results from this engagement to the care practice, which I believe is not an overnight process, but definitely requires routine. Watson (1999) describes commitment as a moral ideal aimed to preserve humanity. Courage takes place from such commitment, which enables the health professional to support and even campaign for the welfare of the service users and their carers; certainly a result of his care, compassion, communication, and commitment to the care practice in general. I would say that competence is a product of knowledge and practice of care being put together; it is an expression of evidence-based practice on which the module is focused. My important learning in this aspect is that these values are linked to ethical and moral code governing the care practice (Kelly and Tazbir, 2014).Has the new learning helped me reevaluate issues of dignity and respect?My new learning helped me reevaluate and better understand issues such as dignity and respect. This is by valuing the human person on a higher scale, viewing the care service as a channel for a person to regain his health and live normally again. This is also by looking at their ultimate recuperation as a foremost goal, including their mental, physical, emotional, and even spiritual well-being. This way, the care user is afforded dignity and respect, of which he is certainly worthy and which the health care professional must provide to him/her at all times and by all means. Treating the service user this way is concretely demonstrated in making him well-informed about his overall condition, the kind/nature of care he needs, and the like (Nolan, Hanson, and Grant, et al., 2007).My strengths for applying this learning to my practiceThe strengths I have for applying this learning to my practice are my sympathetic nature, my interactive character, and my ability to recognise accountability for issues involving the welfare of others. I believe that my being sympathetic will enable me to develop care and compassion (two of the 6 Cs) more easily. My interactive character connotes my propensity towards good communication (also one of the 6 Cs), which is definitely necessary in the care delivery. My ability to recog nise accountability, on the other hand, will motivate me to pursue my goals (as a health care provider) with careful implementation of the care practice so that the care user will receive the most adequate level of necessary care (Barrick, 2009). The Intuitive-Humanist Model explains the link of intuition to the relationship between the nursing experience, the knowledge thus obtained from this relationship, and how it enhances the clinical decision-making process (Banning, 2007). Enabling me to demonstrate and promote the 6 Cs would require my knowledge of the care practice as the initial and necessary first step; and the next would be immersing in the health profession and knowing the issues/problems related to care users’ health condition or those affecting the delivery of care, as well as the issues/problems faced by their carers. The idea of the whole point is that the care practice must be evidence-based, since if not, our potential to harm the service users will rise accordingly (e.g. Newell and Burnard, 2011).Opportunities and threats to applying my new learningAn opportunity in applying my new learning to my routine practice is the acquired knowledge of evidence-based care practice and its incorporation into the 6 Cs: care, compassion, commitment, courage, communication, and competence. This is why the 6 Cs are involved/patched to the care practice, as the care practice is not merely a professional domain where one obtains a care service and wh ere the care providers get paid for providing the needed care. There are also threats that may hinder the application of the 6 Cs in my health practice. These are inadequate care facilities and circumvented processes within the care units, which can both delay care delivery. According to Malloch and Porter-O’Grady (2010), evidence-based processes require the development of attitude and facilities in order to obtain real-time information that must be assessed, applied, and translated within the framework of the care circumstance. In this regard, inadequate care facilities can be overcome by pointing out the needed areas to be changed and/or resources to be supplied. Circumvented processes can be resolved by applying efficient methods, such as the Lean management method. It has been proved that Lean adoption produces viable results for the care organisation (Lighter, 2013; Zidel, 2006).A need to share my learning with othersFrom completing this module, there is a need to share my learning with others. Such sharing will enable the care prac tice to develop further, especially if it is shared with colleagues. It can also improve health setting when shared within the job, since it can be evaluated this way. I may pass learning formally through health seminars where I am a speaker. There might also be a case that I would be invited to talk to a group of people about the care practice, in which I can share my learning about the module. The value of sharing one’s experiences about the care practice is in fact exemplified in Hinchliff, Norman, and Schober (2008) where the authors state that the care provider must facilitate the mutual knowledge sharing to others by contributing to their personal and professional learning experiences and development. Capossela and Warnock (2004) even discuss ‘share to care,’ which describes how a group may be organised to care for someone who is seriously ill. It only demonstrates the importance of sharing the care experience to allow others to benefit for their own circu mstances. The relationship between my routine practice, continuing professional development, and safe and effective care These concepts are interlinked and cannot be done without, and dismemberment of any will result in flawed care implementation. If safe and effective care could be achieved by simply doing what one has always done (caring for clients adequately), then it could quite easily be ensured. Furthermore, such relationship is also understood as one that leads to evidence-based practice. This is because it is through routine practice (from which the care provider gains learning and training everyday) (Gordon and Watts, 2011) that empirical evidence is established. Yammel and O’Reilly (2013) even posit that routine practice is an essential part of a continuing professional development programme. From continuing professional development, the care professional is able to pursue lifelong learning and develop expertise about the field (Cleary, 2011). Safe and effective care, on the other hand, is the goal of the care user. On the point of view of evidence-based practice (Brooker and Waugh, 2013), it is crucial to ensure that service users get the most effective treatments and services and receive the best health outcomes. Together with available and adequate funding, cost-effective care services form the provision of clinically effective care. Conclusion This reflective discussion presents my learning experience from the module, supported by a range of literature. The evidence-based practice of care provides a basis for promoting and delivering an empowering and person-centred care. It is a field where I have necessarily obtained cognitive knowledge as well as affective learning and psychomotor application. This reflective discussion has presented what I consider the most important features of learning within the module. The new learning has helped me re-evaluate/better understand certain issues relating to the care user, such as dignity and respect of the human person. My strengths to applying this learning to my practice are my sympathetic nature, my interactive character, and my ability to recognise accountability. The 6 Cs provide opportunities for applying my new learning and humanising the care profession. There are however threats that may hinder effective care delivery from taking place, such as inadequate care facilities and circumvented processes within the care units. Measures to address them are also identified. I also see a need to share my learning with others, which the extant literature also supports. The relationship between my routine practice, continuing professional development, and safe and effective care is inter-connected, from which a flawed care practice might occur if such interconnectedness is lost. It is therefore my realisation to ensure the link between them. References Abbott, H., Braithwaite, W., and Ranson, M. (2014) Clinical Examination Skills for Healthcare Professionals. United States: M&K Update Ltd. Banning, M. (2007) A Review of Clinical Decision Making: Models and Current Research. Journal of Clinical Nursing, 2007 February 28. Barrick, I. (2009) Transforming Health Care Management: Integrating Technology Strategies. London: Jones & Bartlett Learning International. Brooker, C. and Waugh, A. (2013) Foundations of Nursing Practice: Fundamentals of Holistic Care. St. Louis, MO: MOSBY Elsevier. Capossela, C. and Warnock, S. (2004) Share to Care: How to Organize a Group to Care for Someone Who is Seriously Ill. New York: Fireside Rockefeller Center. Cleary, M, et al. (2011) The Views of Mental health Nurses on Continuing Professional Development. Journal of Clinical Nursing, 20 (1): 3561-3566. De Chesnay, M. and Anderson, B. A. (2008) Caring For the Vulnerable: Perspectives in Nursing Theory, Practice and Research. Second Edition. London: Jones & Bartlett Learning International. Department of Health (2012) Compassion in Practice. Nursing, Midwifery and care Staff: Our Vision and Strategy. London: DOH. Gordon, J. and Watts, C. (2011) Applying Skills and Knowledge: Principles of Nursing Practice. Nursing Standard, 25 (33): 35-37. Hinchliff, S., Norman, S., and Schober, J. (2008) Nursing Practice and Health Care 5E: A Foundation Text. NW: CRC Press. Houser, J. and Oman, K. S. (2011) Evidence-based Practice: An Implementation Guide for Healthcare Organizations. London: Jones & Bartlett Learning International. Kelly, P. and Tazbir, J. (2014) Essentials of Nursing Leadership and Management. Mason, OH: Cengage Learning. Lighter, D. RE. (2013) Basics of Health Care Performance Improvement: A Lean Six Sigma Approach. London: Jones & Bartlett Learning International. Malloch, K. and Porter-O’Grady, T. (2010) Introduction to Evidence-Based Practice in Nursing and Health Care. London: Jones & Bartlett Learning International. Newell, R. and Burnard, P. (2011) Research for Evidence-Based Practice in Healthcare. Second Edition. West Sussex: John Wiley & Sons. Nolan, M., Hanson, E., Grant, G., and Keady, J. (2007) User participation in Health and Social Care Social Research: Voices, Values, and Evaluation. England: Open University Press. Olsen, L., Goolsby, W. A., and McGinnis, J. M. (2009) Leadership Commitments to Improve Value in Health Care: Finding Common Ground. Washington, DC: The National Academies Press. Rice, R. (2006) Home Care Nursing Practice: Concepts and Application. St. Louis, MO: MOSBY Elsevier. Utley, R. (2011) Theory and Research for Academic Nurse Educators: Application to Practice. London: Jones & Bartlett Learning International. Watson, J. (1999) Nursing – Human Science and Human Care: A Theory of Nursing. London: Jones & Bartlett Learning International. Yammel, J. and O’Reilly, D. (2013) Epidemiology and Disease Prevention: A Global Approach. Second Edition. Oxford: Oxford University Press. Zidel, T. G. (2006) A Lean Guide to Transforming Healthcare: How to Implement Lean Principles in Hospitals, Medical Offices, Clinics and Other Healthcare Organizations. Milwaukee: American Society for Quality, Quality Press.

Communication Challenges in Global Virtual Teams Essay

Communication Challenges in Building Successful Global Virtual Teams Due to Diversity and Cultural Differences Abstract This paper introduces an approach to effectively communicate within a global virtual team by discussing the challenges faced by them, understanding cultural differences in communicating, diversity within a team, building trust in virtual communication, and communicating across different regions and time zones. This approach appears in many discussions surrounding the difficulties managers and team members have in communicating effectively in global virtual teams. Specifically, this paper evaluates how the diversity of a global virtual team makes it challenging to communicate when members are not present face to face and adhering to the different regions and time zones these members are located. It will also examine the challenges in understanding the different cultures amongst a team and how to effectively build trust by researching, acknowledging, and understanding these cultural differences and communicating them to the team in a virtual environment. Communicating Challenges in Building Successful Global Virtual Teams Due to Diversity and Cultural Differences In today’s economy, many organizations must expand their operations globally in order to remain competitive and to stay afloat. With this business model companies have to develop teams across all functions of the organization and in all regions of the globe in which the company operates. For these companies, many have set up global virtual teams to manage processes and implement any projects or company initiatives with other employees of the organization. However with these teams come many obstacles and challenges definitely in communicating across cultural differences, understanding the diversity of the team and communication management within the different regions and time zones. Various authors (Danielle, 2006; Kayworth, 2000; Lee-Kelley, 2008 to name a few) have noted that these groups consisting of dispersed members across the globe and accumulated from various cultural backgrounds have an impact on how effective global virtual teams can be. Kayworth determines that there are four main challenges that global virtual teams face; which are communication, culture, technology, and project management. This paper observes the difficulties that virtual teams face within their communication efforts, analyzing the diversity of team members and the obstacles of communicating across different regions and times zones. As well as it takes an extensive look at the cultural differences that consists of these virtual teams and the challenge of building trust amongst a dispersed group. And in order for a global virtual team to operate effectively, managers and the members must research the different cultural backgrounds of its members, understand the communication challenges they face, and utilize them accordingly in order to build trust amongst the team to fulfill their goals that they place ahead of them. Defining Global Virtual Teams There are many authors that have provided definitions of global virtual teams, Lee-Kelley (2008) mentions that Towsend along with Lipnack and Stamps define a virtual team as a group that is geographically dispersed and utilize telecommunication and information technology as forms to communicate and perform. Lee-Kelley also refers to Alge, Balosky, Christensen, and Davis’ definition that virtual teams are typically a group that are dispersed who use various sources of information technology to communicate. In the case of these definitions, there is a lack of emphasis on the concept of team, but further definitions tie in this concept and place more value on the aspect of team. Cascio’s and Shurygailo’s mentioning of multiple-relationships in global virtual teams, by referring to the number of manager’s involved, number of team members, and number of locations. Many researchers in this field do not reference a specified distance in which team members must be apart to classify as virtual team, but as Lee-Kelley stated it is a psychological reality versus sociological that team members conceptually define themselves in a virtual team. In sum, there are many definitions that agree on the structure, form and characteristics of a virtual team and the members it consist of, but there is a lack of consensus amongst them. This lack of consensus on the definition of a global virtual team has also brought up the discussions of the challenges in communication that these virtual teams face, thus prompting this research. Time Zones and Work Schedules One of the initial challenges of global virtual teams is the complicated work schedules of its team members in their respective regions. Settle-Murphy (2006) notes when working in a synchronous mode (Instant Message, telephone, video conference), some remote team members are forced to work at awkward times. This alone is one the most consistent challenges that managers and teams have to overcome. When is the optimal time for virtual teams that span across various time zones to meet? A manager and its team have to take in consideration the different work weeks as well as the time difference. Consistently in many western civilizations, the standard work week is predominately Monday through Friday, utilizing Saturday and Sunday as business days off in order to tend to personal matters and observance of the religious day that is most affluent in that region and culture. Where in many eastern civilizations the work week is Sunday through Thursday, and they utilize Friday and Saturday as their days off. This difference is not only restricted to western/eastern civilization, but ultimately applies to the different cultures that make up the team, the different religions, and time of year. Being cognitive of this challenge and addressing it in an applicable manner is crucial to the effectiveness of a global virtual team. It is an evident obstacle in scheduling team meetings via information technology applications (i. e. teleconferencing, video-conferencing, etc). This is one challenge that can easily be addressed by the manager’s and team’s awareness of these work week schedule differences along with the cultural and religious difference of its team members. Another issue that global virtual teams encounter is conducting meetings across the various time zones of its members. There is no exact corporate standard or guidelines on how and when meetings should be conducted in order to accommodate all members of the virtual team. Settle-Murphy states that in order to reduce this challenge as an obstacle to building trust and team success, a team should agree when same time meetings are necessary, and consider rotating the times to share the burden of working during normal sleep time. The managers and team members should also consider which work can be done asynchronously (e. g. via email or a shared workplace) to allow all team members to work at the most convenient times. This approach can be highly effective because it is apparent that the manager and other team members have taken into consideration each other’s differences of location, culture, and business practices, and simultaneously addressing the challenge of building trust. By researching, understanding, and being respectful of the team members and their time, the cohesiveness of the group is established quickly and strengthened, which is also a challenge to overcome in global virtual teams. Communication and Behavioral Differences In the article â€Å"Working Together Apart,† Zakaria, Almelinckx, and Wilemon (2004) state that, â€Å"managers have often under-valued the profound influence of culture on knowledge conceptualization and transfer. Suggesting that knowledge sharing is often facilitated by communication that involves the exchange of meaning and that the process of communicating is dynamic, multifaceted and complex† (p. 17). Zakaria et al. , also suggest that cultural conditioning has a major affect on the evaluation of experience as well as how information and knowledge in global virtual teams is conveyed and learned. In short, cultural influences play a major role in communication and behavioral differences. This concept is another major challenge that global virtual teams face when striving to reach their end goal. Conveying a clear message is only one challenge, the difficult part is conveying that message so that it reaches each individual affectively according to their unique cultural and behavioral background and how to convey organizational messages across global virtual teams has consensually been done through technology. Global virtual teams that use information and communication technologies and exclude social or physical presence and rely on depersonalized forms of communications between its team members (Zakaria et al. ,2007). One can argue that this hinders the creation of a knowledge-sharing culture, yet over time, the exclusion of social and physical presence can possibly strengthen working relationships that normally would not form in a more traditional work setting. Utilizing technology as the form of communication takes out a lot of subtle communication aspects that are experienced when working within a team in a more traditional framework. An example of this is the use of non-verbal communication or cues. The absence of non-verbal communication may cause difficulties for those global virtual team members’ cultures that rely on body language, gestures and facial expressions for vital communication. For example, in high-context cultures, people value these subtle and indirect communications. Visual communication like a nod, smile, posture, voice and eye contact provide important indications and meanings to establish understanding of what is trying to be communicated. The usage of verbal and non-verbal communication is important when working together in a team. Global virtual teams usually lack the ability to rely on these communication manners because of their reliability on technology in order to communicate and therefore it is difficult to build cohesiveness and trust within the team. Zakaria et al. , states that: â€Å"Technology is simply a tool that needs human operations, no matter how sophisticated the technology can be, the implementation of technology has the potential to fail if insufficient considerations are given from the user perspectives† (p. 19). This brings up the topic of what is appropriate and what is not when communicating to and within global virtual teams. In the majority of information and communicated technology-mediated environments where team members are dispersed geographically and are culturally diverse, the usual form of communication is electronically, and the preferred language of use is English. Studies have shown that native and non-native English speakers exhibit culture-based differences in meanings of terminology, structure and format. A key example of this is the usage of terms and slang. When members use terms and slang words, the intended meaning can be obscured due to cultural differences and can hinder knowledge management and effectiveness. Another area for potential conflict in information communication is the actual language itself. For those teams that use English, individuals need to be aware of the English language variation in intra-team electronic communication. This particularly pertains to the tone, style, formality, salutations and closings and that they need to be aware that there are substantial sociolinguistic and grammatical variations within the global English-speaking community and will have a significant impact on intra-team communications. In order to successfully facilitate the cross-cultural collaboration and communication, the team members must be aware of these subtle differences and acknowledge them when relaying organizational messages. Since the use of electronic communication technology has the capacity to reduce or overcome certain cultural challenges within a global virtual team, these forms of technologies can facilitate intra-team interaction. It also introduces a shared-framework, a virtual work setting that can build intra-team respect, trust, reciprocity and positive individual and group relationships. Therefore, understanding the communication and behavioral differences when communicating electronically to the team members can put the team in the position to work through the challenges that lie within a global virtual team. The Importance of Developing Trust For global virtual teams, building trust is one of the essential factors in developing a successful team. Since global virtual teams consist of many cultures that make up the entity as well as a geographically dispersed entity, there is a high risk of potential misunderstandings and mistrust. So the question that many virtual teams face is how to develop trust. Many researchers contend that in order to develop trust, a group must facilitate face to face interactions in order to build trust. These face to face interactions allow people to relate to each other or â€Å"click† as many of the new generation say. However, this may not have enough grounds to develop strong trust within a team if the members do not understand each other and/or the nature of the team itself. As Roberts observed, â€Å"the development of trust, whether on a local or international basis, requires more than face to face contact or its technological and spatially indifferent substitute video-conferencing ellipses, trust depends on the sharing of a set of socially embedded values, cultural institutions and expectations† (Roberts, 2000, p. 6). In order for global virtual teams to be effective, there must be intra-group trust as well as trust between management and team members and vice versa. Jarvenpaa, S. L. , and Leidner, D. E. 1999) infer that virtual teams have no time to gradually develop trust and therefore require a high degree of â€Å"swift trust† to be demonstrated by enthusiastic and proactive team members’ behaviors. So how do cross-cultural members form swift trust? Jarvenpaa and Leidner suggest that the virtual team members would import the expectations of trust from other settings that they are familiar with. It is also important to note tha t if an individual team member’s cultural stereotypes are flawed, biased or incomplete, this technique may be problematic. Once communication is developed between members, trust could be maintained by actions that are highly dynamic, proactive and enthusiastic. Such active communication must be premised on accurate cultural knowledge to be effective. Therefore swift trust is made possible because when cross-cultural teams work in a virtual environment, they bring their knowledge, competence and expertise not only to meet the goals that are set but also about the other team members’ and their cultures in order to ensure the success of the team. Not only is this necessary for the members of the team but it also necessary for the leaders of the team to establish this swift trust. As noted from Zakaria and Leidner, there are two behavioral categories that form cross-cultural trust. First, credibility where one individual believes that the other individual has the capabilities, competence, expertise and resources to make a successful exchange that meets expectations. Note that when working in cross-cultural teams, the work expectation of a person in culture A is different from the expectations of a person in culture B. This can be challenging in implementing swift trust in global virtual teams, but it can be overcome if the expectations are set by the managers or leaders and are clearly communicated to all team members. The second factor that Zakaria and Leidner discuss is benevolence, the beliefs about the emotional aspects of the referent’s behavior like positive intention to exchange. These beliefs include a referent’s good will so that they would participate in the better good of the team rather than jeopardize the exchange outcome. This may result in some challenges to the team because swift trust does not focus a lot on interpersonal relationships. Rather it places more emphasis on the initial broad social structures. Therefore in order for swift trust to be implemented successfully, team members must maintain a high level of actions, regardless of their cultural preferences and differences. But team members should also appreciate, understand and respect the cultural differences that make up the team in order to truly succeed in a global virtual team. Conclusion Through research of many articles and publishing’s regarding the topic of communication in global virtual, building trust has been the one subject that has been consistently addressed. Mockaitis, A. I. , Rose, E. L. nd Zetting, P. (2009) suggest that the development of trust in the context of multicultural global virtual teams is related to aspects of culture, conflict, task interdependence and communication. A team whose members are more collective in nature rather than distant tend to report more positive results of developing trust within the group, this impli es that culture matters. It is important for all team members to understand and respect the cultures of the other individuals. Although team members’ personal cultural values have consistent predictive power it is suggested that it displays very little value in developing trust within the group. Initially since communication amongst the team is done virtually and not face to face, it is important to establish trust among the group. But as the team develops the factors for cultural differences and diversity tend to become less important to the success of the group. The findings of Mockaitis et al. , show that cultural diversity does not appear to serve as a barrier to trust, even as differences become apparent through communication, but it can play a crucial role in developing that trust. Therefore along with cultural differences, communication is extremely important for the development of trust within a global virtual team.