Food waste Essay

FOOD WASTE Fresh vegetables, ready-to-cook meals, and cheap meat is what a modern consumer’s supposed grocery list comprises of! Dump it all into your fridge full of deals, discount offers and feel happy. This is how the shop keeper gets a loyal customer. At the end o the story, it’s the food industry’s creed that the customer is always right†¦.. If food became it s own pungent country, it would be the world’s third biggest contributor to climatic changes. According to United Nations Food and Agriculture Organization, one-third of the world’s total food is wasted around the world, literally to fork direct from the farm. In West, most of the food waste occurs because usually the leftover ingredients are tossed out. The major reason for food wastage is that the harvest of a farmer does not meet the retailer’s specific demand. Considering tomatoes, if too small or even too big to be sold to retailer will be left to rot in fields. Whilst, in developing countries the scenario is a little different because the food rots between fields and markets due to shortage of storage capacity. Awareness campaigns regarding food waste have already begun in the Western part of the world. Organizations are educating people about the waste of food at household level and how can it be eliminated or reduced to an extent. This is just the bit of the whole chunk. Even supermarkets are playing their part by producing recipes to use leftover food and pamphlets to store your food in the best possible manner. Likewise, many grocery stores have initiated redistribution of unsold stocks and excess to charitable organizations. Looking at food waste in local context, Pakistan is also the culprit for this wastage in spite of the fact that underfeeding and food shortage are areas of serious concern. Although we produce adequate food for our nation but still the wastage level is at its peak. This is because of careless attitude of our state and our society’s love for excess food. When we talk about consumption of food, negligence by society also needs to be tackled. At social events as well as weddings, it is quite usual for people to pile up a mountain of food on their plates and eat just a portion of it as if this is the last time they  are eating food. Much is needed to done to store perishable items such as fruits and vegetables. State needs to look into this matter with utmost care and also to preserve grains by creating extra facility for storage purpose. On collective basis, way of thinking needs to be changed. It is not only unethical but also an act of being socially irresponsible to waste food when millions around the world sleep empty stomach. According to Tim Lang, professor at City University London, food waste is a symptom, not a problem. So to eradicate these symptom governments, non-governmental organizations like UN can discourage wasteful exercises by producers of the food, farmers, consumers and grocery stores. Food spoiling and wasting is causing physical destruction to mother earth. So let’s join hands to exterminate wastage of food for those who starve and are under privileged.

Exorbitant Privilege The Rise And Fall Of The Dollar

The United States is a powerful country with a powerful economy. It has a huge presence in the international market and this is due primarily to its exorbitant privilege. Exorbitant privilege is the benefit that the US is able to enjoy due to the dollar’s status as the currency used for international reserves. Many economists have criticized this privilege of the US, including Barry Eichengreen. Eichengreen presents the argument that the dollar should not be the only currency that is used in the International Monetary System (IMS) and that despite its history, it no longer has a reason to be the only currency in the global economy, believing that the IMS would benefit from having multiple international currencies. He argues this by presenting the history of the economies throughout the world that have led to this point. His presents his argument in his book Exorbitant Privilege: The Rise and Fall of the Dollar and the Future of the International Monetary System. The dollar is the most widely used and most influential currency throughout the globe. This has allowed it to do many things including having other countries rely on it. This allows the US to exert its influence internationally. This also lets the US keep the possibility of a balance of payments crisis near improbable. This is because other countries trust in the dollar and its safety. When other countries buy our bonds or provide loans, they do so in dollars. This is advantageous to the US because it allows us toShow MoreRelatedThe Limitations Of Contemporary Currency Hegemony And The Transition1314 Words   |  6 Pagesis of overwhelming benefit, largely interpreted via the gains made by the US as the issuer of the dollar. These benefits have been both political and economic in nature, as discussed in the previous chapter. However, both domestic and external factors have begun to detract from the dollar’s pinnacle currency gains, and leads to questions of whether what was once described as an â€Å"exorbitant privilege† is deteriorating to the extent that it is a burden. While assessing the dollar’s evolved role asRead MoreToxic Inequality Summary1042 Words   |  5 PagesAfrican American and facing residential segregation when trying to find a house. In another scenario, Cindy Breslin, a struggling widowed mother, was suddenly faced with a string of bad luck. Cindy found out she had thousands of dollars owed on credit cards with exorbitant rates, forced to pay funeral expenses for her Vietnam veteran husband and her sister’s car accident, and trying to get her daughter through college with the money she has left over. Both of these scenarios are just some of the manyRead MoreThe Trump Economic Pl Trade, Regulatory And Energy Policy Impacts, By Peter Navarro And Wilbur Ross Essay1440 Words   |  6 PagesI will be reviewing Donald Trump economic report, â€Å"Scoring the Trump Economic Plan: Trade, Regulatory and Energy Policy Impacts,â₠¬  was written by Peter Navarro and Wilbur Ross. In addition to Jared Bernstein, â€Å"Dethrone ‘King Dollar,’† The New York Times, August 27, 2014. Neil Irwin, â€Å"The Trade Deficit Isn’t a Scorecard, and Cutting It Won’t Make America Great Again,† The New York Times, 3/27/2016 and Kenneth Rogoff, â€Å"Anti-Trade Rhetoric is a Recipe for Disaster,† The Boston Globe, 4/11/2016. Mr. NavarroRead MoreCase Study : Applied Behavior Analysis3182 Words   |  13 PagesShe told her parents that it was not fun and that she did not want to go to school anymore. At first it was simply crying but, has now escalated into head banging tantrums. Subsequently, Emily is refusing to sleep in her own bed. She is only able to fall asleep in her parents’ bed. Her parents have tried to transfer her back to her own bed once she goes to sleep but, this has been unsuccessful. The parents are very tired and have just decided in order to maintain the ir own sanity that she could remainRead MoreEurope Economic Crisis55278 Words   |  222 Pagesbusiness and labour markets. The overall fiscal stimulus, including the effects of automatic stabilisers, amounts to 5% of GDP in the EU. According to the Commission s analysis, unless policies take up the new challenges, potential GDP in the EU could fall to a permanently lower trajectory, due to several factors. First, protracted spells of unemployment in the workforce tend to lead to a permanent loss of skills. Second, the stock of equipment and infrastructure will decrease and become obsolete dueRead MoreBanking Laws and Jurisprudence Reviewer41247 Words   |  165 Pagescontingent accounts and booked the following day †¢ 9. Average Daily Balance †¢ Banks may impose and collect service charge or maintenance fee on savings and current accounts that fall below minimum monthly average daily balance (ADB) must be properly disclosed in the terms of deposit For dormant accounts: fall below 2 consecutive months 3. Time of payment of interest in time deposits †¢ Interest on time deposit may be paid upon maturity, withdrawal or advance provided that the interest paidRead MoreMis Summary25465 Words   |  102 Pages(ROA) is frequently used by researchers as a measure of firm performance - ROA incorporates both firm profitability and efficiency - The combined effect can be separated into return on Sales (ROS), income per dollar of salesïÆ'   profitability and asset turnover (ATO), sales generated per dollar of assets ïÆ'   efficiency Interaction of firm size and health: large firm effect - A firm must have sufficient resources or access to resources to withstand the strain of ERP implementation - It can take severalRead MoreDubais Political and Economic Development: Essay38738 Words   |  155 Pagesstrategies in the U.A.E. than in Saudi Arabia. 298 Prokop; Neil MacFarqhaur,A Bombing Shatters the Art of Saudi Denial, The New York Times (May IS, 2003). Zakaria, The Saudi Trap. O Joel Brinkley, Saudis Blame U.S. and Its Role in Iraq for Rise of Terror, The New York Times (October 14, 2004). O James. J. Zogby, What Arabs Think : Values, Beliefs and Concerns (Zogby InternationalIThe Arab Thought Foundation, 2002). 03 Ibid. 04 Ibid. 300 Ibid. Beginning during the oil boom ofRead MoreWalt Disney Case16863 Words   |  68 Pageseliminating O N O T CO PY The Walt Disney Company: The Entertainment King 701-035 distribution fees, Disney could save one-third of a film’s gross revenues. And to further improve the bottom line, Disney avoided paying exorbitant salaries by developing the studio’s own pool of talent. Observed one writer: â€Å"Disney himself became the box office attraction—as a producer of a 21 predictable family style and the father of a family of lovable animals.† D Disney expandedRead MoreRetail Management30153 Words   |  121 Pagesdiscount store; * Supermarkets - sell mostly food products; * Warehouse stores - warehouses that offer low-cost, often high-quantity goods piled on pallets or steel shelves; warehouse clubs charge a membership fee; * Variety stores or dollar stores - these offer extremely low-cost goods, with limited selection; * Demographic - retailers that aim at one particular segment (e.g., high-end retailers focusing on wealthy individuals). * Mom-And-Pop or Kirana Stores: is a retail outlet

Romeo And Juliet A Story Of Love Or The Poorly...

Romeo and Juliet- A Story of Love or the Poorly Functioning Biological Properties of the Teenage Brain? Since it was written, Romeo and Juliet has been regarded as the arguably most famous love story of all time. Two star-crossed teen lovers are so drowned in their own world that they commit suicide in the hope of eternally being with each other in the afterlife. In reality, were the characters’ actions truly drawn from a sense of fervent love, or rather from hormonal triggers acting in unfavorable ways deep within the teenage brain? In a modern analogy, are teenagers’ brains functioning on the basis of specialized thought processes, or because of biological shortcomings? In reality, rash decisions made by teenagers mostly correlate with hormonal judgement because of skewed neurological development, although environmental influences can aggravate a teen’s emotions. Firstly, it is important to define what hormonal judgement is. Essentially, chemicals in the body produced during the time of puberty are making a teen think differently than their previous, younger self. Since the amount of hormones that are given to a teen are in an â€Å"adult dosage† to speed up the pace of maturation, teens are capable of completing mature tasks. The problem arises when the physical capability to behave maturely, without a brain to control actions properly, malfunctions in a way that often leads to situations that endanger a teen’s life. Fortunately, simply living is enough to gain the necessary

Utilization Of The Situational Approach - 1249 Words

Utilization of the situational approach to leadership gave him the ability to help his followers navigate difficult and intimidating encounters. â€Å"The premise of this theory is that different situations demand different kinds of leadership†. (Northouse 93) Permanently altering White perceptions enough to allow African Americans the rights necessary to be equal to them was no easy task. His followers needed to be given the confidence necessary to stand up for their rights at all times and against anyone oppressing them. Operating in a coaching style, he instructed his followers to fight for their rights by any means necessary when met with violence first and detailed the amount of force needed to change society at that time. He regarded his followers as having high competence. In his eyes, every African American man and woman had the full potential to effect change if only and they joined the movement to strengthen their voice. They in turn demonstrated their commitment to him and the cause by continuing to fight, even when faced with jail or death. According to the behavioral approach to leadership, Malcolm X was a 9,9 team management style of leader. The theory suggests that leaders essentially conduct task behaviors and relationship behaviors when influencing followers. The combination of a strong emphasis on tasks and interpersonal relationships produces team management style leaders. The â€Å"interdependence through a common stake in organization purpose leads toShow MoreRelatedThe Insurance Agency Implemented A Military Type Leadership Style1484 Words   |  6 Pagesrealistic results through the measurements of statistical analysis. In other words, pick up the phone and call all of these people and according to the statistics, x amount of sales will ensue. The problem with the aforementioned strategy is that the approach is demeaning and ultimately will never work in the long-run. 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The incorporation of presence patrols just outside the area to restrict the flow of traffic and potential for possible targets to leave the area of interest. Utilization of biometrics would also be incorporated to ensure that other unknown targets aren’t slipping through the unsuspecting soldier set up checkpoints. The checkpoints are a deterrent for enemy operations, resupply, and escape. Prior to extraction

Authoritarian and Democratic Leadership Free Essays

AUTHORITARIAN LEADERSHIP STYLE: What an authoritarian leader would do in this situation: Authoritarian leadership style is characterised by high power distance, â€Å"top-down† management, with a focus of power in top managers and executives. Further traits include high control, prescription, and authority. What an authoritarian leader would do depends on the level of power perceived. We will write a custom essay sample on Authoritarian and Democratic Leadership or any similar topic only for you Order Now On one extreme, the leader would make all decisions by himself or herself, and only assign the tasks to employees without allowing any questions or feedbacks. In this case, subordinates are merely onsidered as tools or pawns, without any real strategic functions. Another less extreme possibility is that the leader makes decision and try to convince his/her subordinates that it is in their best interest to accept them. In this case, the manager of the department would try to identify and analyze the problems by himself, then make decisions and try to enforce this on employees. This can be done by, for example, ordering that all employees sit in the same table during lunch, or cooperating more with each other. The merger also results in a considerable number of lay-offs, therefore some employees might still old bitter feelings about the change. However, the matters concerning employee morale is of less importance to the authoritarin leader, thus he or she would have low regard for it. Furthermore, the leader could even use lay-offs as a threat against any disloyalty in employees’ behaviors. 2. DEMOCRATIC LEADERSHIP STYLE What a democratic leader would do in this situation: Democratic leadership, on the other extreme of the continuum, is characterised by low power distance, â€Å"bottomup† management, with power centred in lower levels of execution. Other traits include low control, more autonomy, ith more consulting and facilitating involved. What a democratic leader would do depends on the level of freedom involved. On one extreme, the leader would only define the issue or problems as well as the possible framework and leave it up to the team for deciding and implementing solutions. This could be reached by either a consensus or a majority vote. Another less extreme option would be that the leader makes decision after consulting and discussing openly with the group. In this case, managerial judgment is still required in order to evaluate the suita bility of the suggested solutions by subordinates. Thus, if the manager of the department is democratic, he or she would set up a meeting in which all employees from both merged companies are gathered. The leader then asks them to identify possible causes of the problems, and give them an opportunity to suggest solutions. The final solution would be decided by the leader or the majority vote. During the process of implementing solutions, the leader could leave it entirely to the team, with only a minimal amount of consulting and facilitating, after defining the restrictive parameters. Thus, the level of control is minimum. Furthermore, in this case employee morale actually plays an important role from the leader’s perspect. Thus, he or should would try to confront the possible negative effects caused by the lay-offs of some employees during the merger, in order to ensure that employees feel motivated, comfortable and united. 3. OTHER LEADERSHIP STYLE What would the third type of leader do? The third type of leader would be somewhere between the authoritarian and democratic continuum. His or her strategies and actions varies, depending on where he/she stands between these extremes. The advantage of this ombination is that the leader can maintain the balance between the involvement of employees and leaders – Sometimes reaching a democratic decision can be timeconsuming and not so effective, while a leader can make fast and efficient decisions without consulting the employees. On the other hand, involving employees in the decision- making process actually helps to gain more inputs and raise employee’s motivation. For example, the leader would try to make all decisions by himself or herself, but after defining the parameters, leave it to the team to define possible execution methods and ssigning tasks within them. In this case, the manager of the Customer Service Unit would set up a meeting and suggest a solution for the problems caused by low employee morale, then sit back and let the employees decide on how to implement the solution best. Or, at a higher authoritarian level, the manager would define the solutions and detailed exeucution, but after setting parameters (deadlines and performance standards), will maintain a low level of control or supervision, while letting the employees to have their own freedom to carry out the tasks. How to cite Authoritarian and Democratic Leadership, Essay examples

Importance of Corporate Governance in Accounting †Free Samples

Question: Discuss about the Importance of Corporate Governance in Accounting. Answer: Introduction Accounting is a profession that deals with the management and processing of transaction data related to a business organization. Profession is a term that refers to the job allocated to a particular individual based on his field of study and practical skills. For instance, technical support is a profession of software engineers who manage and support the technical aspects of a software based organization. Similarly, accounting is a profession of commerce students who are proficient in management and processing of various transaction data of a business organization. On the other hand, corporate governance is defined as a set of specific rules and guidelines that are application over all the employees of the organization. All the operations in the company must comply with corporate governance to maintain work ethics as well as a specific structure of organizational work hierarchy. Among the accountants, the auditors assume a basic part in financial detailing of open and private firms. On the off chance that organizations, financial establishments and people are to contribute and confer assets inside frontier countries, there must be trust in the accuracy of accounting data. Stakeholders involved inside the organizations in mainly the frontier markets depend on audit and accountancy reports to help with avoiding instability. It is the conviction of the researchers that the bookkeeping calling should play a lead part in making the measures expected to manage issues interesting to outskirts countries and to make the straightforwardness important to help partners assess hazard. The examination thoughts produced in this breaker early work on corporate governance with later research from an assortment of developing business sector researchers to build up a motivation for accounting and governance explore in the frontier markets. Background of the Issue and Justification One of the most important operations inside a business organization is accounting. The success of a business organization depends largely on the accuracy of the accounting done by the professional accountants appointed in the company. Hence, not only the accounting should be accurate but also there should be certain integrity and work ethics among the accountants working together in the organization in order to drive the organization towards success. An instance have used to describe the situation as follows. For a situation examine inside the Nigerian managing an account industry, Goretzki, Strauss and Weber (2013) found that accounting principles and the level of divulgence could change crosswise over African districts, with a few associations holding fast more to universal gauges than others. The part of the accounting calling is basic to corporate administration in outskirts markets. Given the significance of accountants in enhancing administration in organizations working in fro ntier showcases, an examination plan ought to help clear up the zones of sharp significance to both bookkeepers and strategists as project choices are made concerning market section/speculation systems. As per Clinton and White (2012), the accounting part turns into the essential wellspring of data to capital market members and different partners and the inability to create solid financial detailing frameworks could bring about budgetary calamity. Gill and Biger (2013) alluded to four noteworthy drivers of basic leadership in developing markets. These four drivers were: statistic patterns, innovative improvements, common assets, and political/legitimate unease. Rich research openings exist in investigating these components on a cross-country premise in order to consider the assortment of governance systems that exist in boondocks markets. These factors that exist in a nation's conventional procedures and frameworks, yet include an organization's outside condition, are rearing justification for significant difficulties and dangers in working together in the nations. With respect to governance dangers, Clinton and White (2012) concentrated on the way that the guidelines of both corporate governance and monetary announcing among even recorded organizations in wilderness markets could be uneven and temperamental. Organizations can't control the outside condition as changing societal states of mind, cataclysmic events, and politica l change will make hazards in these business sectors, and organizations must figure out how to adjust the commercial center open doors with these risks. Gill and Biger (2013) goes ahead to propose that it is this substantial distinction in the way of working together that makes the wilderness markets alluring as a major aspect of a more extensive speculation system for decreasing general dangers. As indicated by Goretzki, Strauss and Weber (2013), the costs identified with the redirection of benefits through (the specific absence of) direction is proportional to no less than a 33 percent expansion in assessment for the organization working together in the specific market. As the most risks in this frontier markets arise from the accounting issues, it is basic that the accused of the everyday administrative governance issues recognize and comprehend the elements that effect choices that shape the reactions rendered by different partners. These elements are: securities exchange trades , accounting principles and related segments of competency and quality and sovereign risks. Justification The corporate governance and accounting literary works need an enhanced concentrate on the "guidelines of the diversion" since it appears that the principles are institutionalized for accountants despite the fact that they are not effectively appropriate and implementable over all countries. Unmistakably accountants are the guardians and can be considered mindful legitimately for moves made by customers. The quest for each of the examination inquiries can conjure an extensive variety of research procedures from subjective strategies to review information to econometric displaying. There is much to be adapted, paying little mind to strategy. It is clear from this survey the accounting calling ought to play a lead governance part as outskirts markets turn out to be increasingly the area of decision for an extensive number of financial specialists. Corporate crumples and coming about false financial detailing in the mid 2000s prompted many changes and institutionalization in accounting proficient practice in created nations. However, one of the common and main corporate governance issues in developing markets is as yet that of various accounting guidelines crosswise over rising nations, with financial explanations unmistakably ailing in detail. Project Aims and Research Questions The main aim of this project is to analyse the importance of corporate governance in accounting. Accordingly, the research questions to be addressed are as follows. How much control does corporate governance have over accounting? What are the issues faced by accountants regarding corporate governance? What role does an accountant play in the assessing of sovereign risk? What risks do accountants face in highly corrupted business organizations? What are the roles of accountants in detection of fraud in a frontier market? Literature Review Fair esteem accounting, at the heart of IFRS (International Financial Reporting Standards), is frequently referred to as hard to execute in lesser-created economies where an absence of dynamic markets makes it intense to acquire advertise costs in consistence with IFRS rules. Corporate crumples and coming about false financial detailing in the mid 2000s prompted many changes and institutionalization in accounting proficient practice in created nations. Tragically, the inability to create solid financial revealing foundations could bring about monetary calamity for developing economies and the individuals who have put resources into those economies (Hilb, 2012). The International Financial Reporting Standards (IFRS) are an arrangement of worldwide accounting benchmarks created by the International Accounting Standards Board (IASB) for the readiness of open organization budgetary explanations. Clinton and White (2012) researched further about reviews that recommended that one of the pr imary things creating economies ought to do was rebuild accounting frameworks and support the appropriation of worldwide accounting guidelines since these worldwide frameworks and benchmarks would help construct trust in the global market economics. By 2014, around 120 countries required IFRS for household recorded organizations, albeit just around 75 percent of those 120 countries had completely adjusted with IFRS (Hoechle et al., 2012). In 2010, the U.S. Securities and Exchange Commission expressed that it trusted that a solitary arrangement of high quality all around acknowledged accounting benchmarks would profit U.S. speculators and it energized the joining of Generally Accepted Accounting Principles (GAAP) and IFRS (U.S. Securities and Exchange Commission, 2010). As per GMI Ratings (2014), nevertheless, many difficulties exist in adequately executing the gauges in developing markets: Rules that started from develop markets where firms take part in a safe distance trades can test to exchange to business sectors that accentuate individual interpersonal organizations and government associations. The absence of accounting and lawful foundation and specialized ability of experts prepared on the tenets. Firms' proprietorship structures can be a noteworthy impact with state-possessed projects that direct related-party exchanges. When a lawful framework is not strong, selection of a standard by a neighborhood accounting administrative body is insufficient to guarantee consistence. As per Monterio (2014), "rising economies need all around created markets and this makes it hard to actualize the market based way to deal with the estimation of reasonable qualities, an idea that may include disputable means inside institutional settings that are astoundingly not quite the same as those that saw the rise of this thought." Paulsson (2012) proposed that washouts in the inability to incorporate developing business sector nations in a powerful accounting framework were: speculators, customers, multilateral offices (e.g., World Bank, International Monetary Fund), singular nations, and all who uphold corporate governance. Without viable in-nation accounting frameworks, outer corporate substances are compelled in their capacity to successfully judge potential providers, wholesalers or acquisitions. Given the differences of business sectors, examination of the usage of IFRS in frontier markets would be an important research range for universal accounting and open strategy i nvestigate. Accountant competency connects unmistakably to the basic result of monetary revealing quality. A critical part of financial announcing quality is that of review quality. Basically, a solid review framework gives the earth to astounding monetary detailing. Unluckily, poor exposure and budgetary haziness are normal qualities among organizations in developing markets. These qualities might be considerably more unavoidable inside frontier markets. Impression of value significantly affect both the productive distribution of capital and, at last, decrease in a company's organization costs. McCahery, Sautner and Starks (2016) recommended that interest in the Egyptian securities exchange would stay restricted the length of speculators were doubtful about the nature of distributed accounting data through organizations' financial reports. In their review on private firms, Also, quality reports serve data mediators (e.g., examiners) for engaging administrative activities. Therefore, it creates the impression that accounting data assumes a basic part in financial action for both traded on an open market and private firms in rising economies. Monterio (2014) gave observational proof to propose that financial announcing quality decidedly influenced project effectiveness and that this speculation proficiency expanded with bank financing versus impose boost monetary impetuses. However, there remains an absence of lucidity as to a full perspective of the issues and specifics of the developing markets with respect to corporate governance. Tragically, frontier markets are tormented with illiquidity, bringing about resources not being convertible rapidly and effortlessly to money. This illiquidity has been made by an absence of straightforwardness with respect to securities associated with losing esteem (i.e., low quality of budgetary announcing) and furthermore to the exchanging market setting (Mehta Joshi, 2016). A low level of liquidity is a key issue confronting frontier markets. Basically, liquidity guarantees the capacity of financial specialists to purchase and offer securities without hardly lifting a finger and is needy upon both goal, exogenous variables and additionally the endogenous powers of the market members. In 2011, FASB discharged Accounting Standards Codification Fair Value Measurement (Topic 820) that obliged organizations to unveil their projects' reasonable valuations in view of the level of hazard required with the honest esteem (Paulsson, 2012). In such manner, a traded on an open market organi zation in the United States is constantly appraised Level one and, in typical conditions, so are remote values. The exchanging settings for frontier markets, particularly the share trading system trades, are habitually broken; that is, the time between resulting exchanges can be half a month. Nevertheless, conditions inside frontier markets could possibly change that rating due to the occasional and low-volume exchanging. Along these lines, the accountant must perform facilitate methodology while deciding the danger of the honest estimation of frontier projects. As per Peters and Romi (2014), stock trades in Sri Lanka, Zimbabwe, or Morocco, for instance, may be open for one exchange a day and for potentially just a few days seven days in this manner restricting data about market cost and esteem. Basically, the low exchanging rate as for the inferquent and sporadic exchanging rehearses in wilderness markets is a noteworthy explanation for market wasteful aspects (Soh Martinov-Bennie , 2015). The main problem is the systemic hazard experienced by accountants in endeavoring to evaluate reasonable esteem and direct due perseverance for customers and resulting partners when that valuation relies on upon whether markets are dynamic or not. Financial markets in developing markets do not have the modernity and data trade underestimated in created economies. While researchers have left on endeavors to quantify liquidity in developing markets (Saggar Singh, 2017), the issue here in building up this exploration motivation is not simply the real measure. Numerous frontier markets fall encourage behind in monetary improvement. Researchers and world pioneers have since a long time ago recognized that political and lawful shakiness are signs of a rising economy. Accounting for these sovereign dangers has a colossal effect in the valuation approach taken by experts. Zeff, Radcliffe and Gunz (2014) offered bits of knowledge into how the valuation approach utilized by experts with respect to speculation extends in developing markets contrasted from the standard valuation approach. As indicated by the researchers, experts represent sovereign dangers verifiably by changing the speculation's required rate of return or the rebate rate; hypothetically, nevertheless, these dangers are project particular and ought to be represented in the estimation of the normal speculation money streams. Rating organizations, utilizing accounting information among different measures, consistently assess a nation's danger of default on its administration obligation. Moral risk is acquainted in the event that one comes up short with recognize the part of swelling (Salvioni, 2015). That is, a few nations may maintain a strategic distance from default basically by printing cash, in this way expanding swelling and making an alternate arrangement of financial troubles. This turns out to be especially dubious for reviewers, for instance, during the time spent examining an extensive financial administrations firm working together in a wilderness advertise. The debilitated worldwide economy has prompted boundless issues as to inescapable dangers and, in the meantime, expanded administrative movement. Cases flourish identified with sovereign dangers concerning political and legitimate unease. For instance, organizations working together in frontier markets confront dangers identified with government takeover (Crittenden and Crittenden, 2014) Research Methodology This research has been conducted based on the primary and secondary data collected from various literary sources. Primary data has been collected from several literary sources and original works of reputed researchers in this field of study. Moreover, an in-depth literature survey has been conducted in order to gather secondary data from different literature sources where different original works are accumulated and cited. The analysis of the secondary data gave a sufficient insight that was needed to address the research questions mentioned. Findings from Secondary Information Analysis As indicated by the researchers, experts represent sovereign dangers verifiably by changing the speculation's required rate of return or the rebate rate; hypothetically, nevertheless, these dangers are project particular and ought to be represented in the estimation of the normal speculation money streams. Rating organizations, utilizing accounting information among different measures, consistently assess a nation's danger of default on its administration obligation. Moral risk is acquainted in the event that one comes up short with recognize the part of swelling (Salvioni, 2015). That is, a few nations may maintain a strategic distance from default basically by printing cash, in this way expanding swelling and making an alternate arrangement of financial troubles. This turns out to be especially dubious for reviewers, for instance, during the time spent examining an extensive financial administrations firm working together in a wilderness advertise. The debilitated worldwide economy has prompted boundless issues as to inescapable dangers and, in the meantime, expanded administrative movement. Cases flourish identified with sovereign dangers concerning political and legitimate unease. For instance, organizations working together in frontier markets confront dangers identified with government takeover (Crittenden and Crittenden, 2014). Discussion of Findings The main problem in the subject of this research is the systemic risks experienced by accountants in endeavoring to evaluate reasonable esteem and direct due perseverance for customers and resulting stakeholders when that valuation relies on upon whether markets are dynamic or not (Akinteye, York Quat-Ullah, 2015). Financial markets in developing markets do not have the modernity and data trade underestimated in created economies. While researchers have left on extensive analytic research to quantify liquidity in developing markets (Alleyne, Weekes-Marshall Broome, 2014), the issue here in building up this exploration motivation is not simply the real measure. Numerous frontier markets fall encourage behind in monetary improvement. Researchers and world pioneers have since a long time ago recognized that political and lawful shakiness are signs of a rising economy (Crittenden and Crittenden, 2014). Accounting for these sovereign dangers has a colossal effect in the valuation approa ch taken by experts. Clinton and White (2012) offered bits of knowledge into how the valuation approach utilized by experts with respect to speculation extends in developing markets contrasted from the standard valuation approach. Conclusion As analyzed in this research project, each of the pointers assumes a noteworthy part as researchers better comprehend the esteem pertinence of accounting in frontier nations. One of the most important operations inside a business organization is accounting. The success of a business organization depends largely on the accuracy of the accounting done by the professional accountants appointed in the company. Hence, not only the accounting should be accurate but also there should be certain integrity and work ethics among the accountants working together in the organization in order to drive the organization towards success. An instance have used to describe the situation as follows. The corporate governance and accounting literary works need an enhanced concentrate on the "guidelines of the diversion" since it appears that the principles are institutionalized for accountants despite the fact that they are not effectively appropriate and implementable over all countries. Unmistakably ac countants are the guardians and can be considered mindful legitimately for moves made by customers. The quest for each of the examination inquiries can conjure an extensive variety of research procedures from subjective strategies to review information to econometric displaying. There is much to be adapted, paying little mind to strategy. It is clear from this survey the accounting calling ought to play a lead governance part as outskirts markets turn out to be increasingly the area of decision for an extensive number of financial specialists. In addition, the scientists perceive that the fundamental research inquiries are quite recently the tip of the chunk of ice as for the inquiries that should be sought after by researchers. "To guarantee feasible improvement in rising economies, it is basic that those in corporate governance surely know the elements that can influence an organization's capacity to settle on sound business choices in a turbulent situation." in the meantime, unm istakably much work should be improved comprehend exercises behind the governance needs. References Aebi, V., Sabato, G., Schmid, M. (2012). Risk management, corporate governance, and bank performance in the financial crisis.Journal of Banking Finance,36(12), 3213-3226. Akinteye, S. A., York, D. O., Quat-Ullah, H. (2015). Corporate Governance Mechanism: An Investigation of the Internal Audit Function Quality in Nigerian Listed Firms.International Journal of Business and Social Science,6(1). Alleyne, P., Weekes-Marshall, D., Broome, T. (2014). Accountants perceptions of corporate governance in public limited liability companies in an emerging economy: Evidence from Barbados.Meditari Accountancy Research,22(2), 186-210. ArAs, G. (2016).A handbook of corporate governance and social responsibility. CRC Press. Bhasin, M. L. (2015). Corporate Governance and Forensic Accountants' Role: Global Regulatory Action Scenario. Byrne, M., Flood, B., Hassall, T., Joyce, J., Montao, J. L. A., Gonzlez, J. M. G., Tourna-Germanou, E. (2012, June). Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece. InAccounting Forum(Vol. 36, No. 2, pp. 134-144). Elsevier. Carmona, S., Ezzamel, M., Gutirrez, F. (2016). Accounting history research: traditional and new accounting history perspectives.De Computis-Revista Espaola de Historia de la Contabilidad,1(1), 24-53. Clinton, B. D., White, L. R. (2012). The Role of the Management Accountant: 2003-2012.Management Accounting Quarterly,14(1), 40. Crittenden, W. F., Crittenden II, C. A. (2014). The accounting professions role in corporate governance in frontier markets: A research agenda.Organizations and Markets in Emerging Economies, (2), 7-22. Gill, A. S., Biger, N. (2013). The impact of corporate governance on working capital management efficiency of American manufacturing firms.Managerial Finance,39(2), 116-132. Goretzki, L., Strauss, E., Weber, J. (2013). An institutional perspective on the changes in management accountants professional role.Management Accounting Research,24(1), 41-63. Hilb, M. (2012).New corporate governance: Successful board management tools. Springer Science Business Media. Hoechle, D., Schmid, M., Walter, I., Yermack, D. (2012). How much of the diversification discount can be explained by poor corporate governance?.Journal of Financial Economics,103(1), 41-60. Kathy Rao, K., Tilt, C. A., Lester, L. H. (2012). Corporate governance and environmental reporting: an Australian study.Corporate Governance: The international journal of business in society,12(2), 143-163. McCahery, J. A., Sautner, Z., Starks, L. T. (2016). Behind the scenes: The corporate governance preferences of institutional investors.The Journal of Finance. Mehta, D. M., Joshi, K. (2016). Role of regulators in maintaining standards of Corporate Governance.International Journal of Research in Finance and Marketing,6(3), 34-39. Monterio, B. J. (2014). Integrated reporting and corporate disclosure.Strategic Finance,95(9), 54. Paulsson, G. (2012). The role of management accountants in new public management.Financial Accountability Management,28(4), 378-394. Peters, G. F., Romi, A. M. (2014). The association between sustainability governance characteristics and the assurance of corporate sustainability reports.Auditing: A Journal of Practice Theory,34(1), 163-198. Saggar, R., Singh, B. (2017). Corporate governance and risk reporting: Indian evidence.Managerial Auditing Journal,32(4/5). Salvioni, D. M. (2015). Market-Driven Management and Corporate Governance. Soh, D. S., Martinov-Bennie, N. (2015). Internal auditors perceptions of their role in environmental, social and governance assurance and consulting.Managerial Auditing Journal,30(1), 80-111. Williams, J. J., Seaman, A. E. (2014). Does More Corporate Governance Enhance Managerial Performance? CFO Perceptions And The Role Of Mindfulness.Journal of Applied Business Research,30(4), 989. Zeff, S. A., Radcliffe, V., Gunz, S. (2014). Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008 Part 3: The Fifth Chief Accountant, 19962008.Accounting Perspectives,13(4), 223-252.

Reflective essay on confidentiality free essay sample

The subject I intend to reflect upon is confidentiality within a professional healthcare setting. Confidentiality formed a part of our professional issues lectures and it piqued my interest due to how differently it is interpreted within healthcare as opposed to education, which is my background. In an educational setting I was taught repeatedly that I could never ensure confidentiality between myself and a child. Comparing that to what I have now learnt in healthcare, this seemed to me almost the opposite way of working as I was used to and so I wish to reflect upon this. I intend to look at why confidentiality is so important within healthcare and how it relates to the Nursing and Midwifery Council’s (NMC) Code. I will look at the strategies in place to protect the privacy of healthcare users, including the areas where confidentiality is even more important. I will also be looking at the various occasions that arise in which a confidentiality can be breached and who should be informed in these cases and finally I hope to look at a case study where confidentiality was breached and use that information to help guide me to make better choices in the future. We will write a custom essay sample on Reflective essay on confidentiality or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Jasper (2011) tells us that reflection is the ability to see ourselves both physically and metaphorically. She also states that reflection can be looking again at something or in a different way. Somerville and Keeling tell us that reflection is the study of our thoughts, actions and focusing on our interaction and environments with the intention of fully seeing ourselves (Nursing Times, 2004). Bulman Schutz (2008) talk of reflection as being a tool to review experience, so that it may be â€Å"described, analysed [and] evaluated† then used to influence future practice. Sully Dallas (2010) state that reflection is essential in the nurse’s development into sound and responsive professionals and they cite Benner (2001) who stated that nursing cannot expand or fully develop without the practice of reflection. According to Johns and Freshwater (2005), reflection is a skill that is used on a regular basis and in all sorts of situations, such as important events in our lives. There are various reflective cycles available to help with the reflective practice and Johns’ cycle discusses the relationship between practitioners and supervisors and makes reflection a joint exercise, looking at the actions and consequences, the feelings behind it, the personal ethics involved and the knowledge gained (Johns, 1995). Alternatively, Gibbs’ cycle takes a slightly different approach and is cyclic in nature, it takes a similar reflective outline but moves on to conclusions and then action plans to guide future practice (Oxford Brookes University, 2011). There are other cycles available including Driscoll’s â€Å"What? So What? Now What? † reflective model which can help in more general reflective situations (University of Nottingham, 2012). However, I will write this essay using a reflective style instead of referring to reflective cycles. I intend to use this exercise to inform and prepare me for my future career and to explore a subject that has had some bearing on my life and will be increasingly more important as I continue down this career path. Confidentiality is an important aspect of healthcare including the entire spectrum of healthcare workers and settings. It is enshrined in the World Medical Association’s Declaration of Geneva (WMA, 2012) and the Hippocratic Oath (National Library of Medicine, 2012) as being a central part to our role as healthcare professionals since before healthcare became so structured. The reasons for keeping a confidence in the healthcare setting are summarised by Lockwood in that the information belongs to the patient who is giving it to the doctor and therefore the doctor has a responsibility to not misuse such information (2005). Lockwood also talks of the trust between a doctor and patient which would certainly break down should confidentiality be breached. Thompson, Melia Boyd (2000) tell me that the information a patient gives about themselves not only gives the healthcare professional power to help them but also gives them power over them. In this case, it is vital that healthcare professionals use information that is given to them wisely and with the utmost care. Seeing information about a healthcare user in such terms makes me realise that some information is not necessarily in the public domain and therefore I have a privilege and responsibility to not only care for the patient but also for the knowledge about them that I am privy to. I realise that, although I have a duty to retain confidentiality, I may be placed in a position where the confidence has to also include other healthcare professionals and I need to involve the patient in such a situation (ibid). It is also just as important to keep a confidentiality because of data protection legislation which enforces the rights of the individual to have their personal information prot ected (Legislation. gov. uk, 1998). So legally, healthcare professionals have a duty to protect the healthcare user’s personal information, at least to the  legal minimum, or face proceedings. On top of this though, there is a further responsibility placed on the healthcare professional to respect the right of the user to their private life and beliefs. This is outlined by the NMC’s Code (2012) which reiterates the Data Protection Act, 1998 and further clarifies the lengths that healthcare professionals should go to ensure the healthcare user’s confidentiality and privacy is protected. In my previous experience in education, guidelines to teacher-pupil relations involved not just teachers but all professionals in contact with pupils. From this I would understand that when an article states doctor-patient relations it would include all healthcare professionals’ not just doctors. I agree with Cornock in that a patient gives information to healthcare professionals in the hope that it can be used to assist in treatment (2009). If this confidentiality is breached, the patient may not feel comfortable to reveal all information for fear of it becoming more generally known. I personally believe that this can lead to less effective healthcare treatment and even a fear of receiving any treatment at all in cases of injury or disease that may be more of a societal taboo. The NMC Code (2008) states that healthcare professionals must â€Å"respect the patient’s right to confidentiality† and to discuss with the patient when any of their personal information will be passed to another member of the team; this is a much more formal and professional approach to dealing with information than I have experienced in the past and the onus is on me to ensure that I make the healthcare user fully aware of the ways in which their information will be utilised. This involves an aspect of communication in gaining a user’s trust and giving them the environment in which they feel they can be listened to and that their opinion will be valued. By doing this I am building a trust and confidence relationship with the patient. Once I have gained the trust of the patient and now have this information which can be used to better their quality of life, I need to be aware of the strategies in place to protect this information from the public domain. The NMC Code sets out guidelines for the nurse to ensure that information is protected. It requires the nurse to not discuss any information about the patient outside of the clinical setting, to not discuss patient’s cases in public places where it can be overheard and to not leave records unattended where they could be read by unauthorised people (ibid). These also encompass the use of internet social networking sites among others; I think that a â€Å"public place† also includes an area of the internet which can be read by people not connected with the healthcare setting. These three principles will help to ensure that any information the nurse gathers will not inadvertently travel to sources outside of the care of the patient. The Caldecott Report was a report carried out by the Department of Health about the use of patient information in the NHS with regards to confidentiality, especially in light of the increasing use of information technology. The report identified strategies that should be in place in healthcare settings to protect information (DoH, 1997). These included using the NHS number as an identifier instead of the patient’s name, using the least amount of identifiable information, educating healthcare professionals on the responsibility of holding such information, etc. A lot of the recommendations in the report are about ensuring the patient’s identification is kept separate from the details about their healthcare or keeping identifiable information to a minimum in case of inadvertent transfer. The protection of the patient’s privacy is paramount and the report sets out to help healthcare professionals ensure they maintain this privacy. Healthcare professionals have a duty to record data relevant to the patient for various reasons such as justifying decisions made, helping keep continuity of care consistent, to document delivery of care, etc. These records however need to be handled with exceptional care to ensure that they are not a source of leaking information. For this reason the NMC have strict guidelines as to how the records should be made and kept. The records need to be legible and signed and dated and held in accordance with the NMC guidelines and individual Trust’s instructions (NMC, 2009). There are areas though that confidentiality is considered a lot more important due to the nature of the health problems. My mother worked in sexual health for years and she emphasised the necessity of complete confidentiality in that area due to the â€Å"unseen† aspect of the health problems. It fascinated me as to how serious the implications of breaching a confidentiality could be in these situations, especially with public perceptions of certain sexually transmitted infections. A study done by Richard Ma on sexual health clinic users found that confidentiality within the sexual health clinics was the single most important quality to the user (Ma, 2007). He claims that this is  a consistent finding in previous studies done on sexual health and goes to support the idea that sexual health is an area that requires more attention to confidentiality between users and practitioners. The Department of Health have issued documents with regards to confidentiality and have specifically singled out sexually transmitted infections as needing to be treated with even more care with regards to the identity of the patient (DoH, 2006). There are cases however, when confidentiality needs to be breached, even in the case of sexual health. From my own experience and background in education and youth work, I understand the need to divulge information especially with regards to child abuse. It is the primary reason that confidentiality was not assured with the young people I worked with. From the NMC’s Code, I learn that it is similar within nursing practice. There is a clause under the confidentiality section which instructs nurses and midwives to disclose information when someone may be at the risk of harm, as long as it is in agreement with the law of the land (2008, op cit). Although this instruction can be applied more broadly than I previously used it, as it would include all adults, not just young people. Even broader than the scenario of child abuse however, is the issue of illness affecting judgement and therefore putting people at risk, such as the case of politician Mo Mowlam. Castledine talks about how Mowlam’s brain tumour affected her judgement and personality and how the doctor’s hand were tied as Mowlam refused to divulge that she had such a life threatening and personality changing illness when she entered into the Good Friday peace talks with Northern Ireland (Castledine, 2010). The issue Castledine raises is that thousands of lives could have been at risk if the Good Friday peace talks were not successful and it would not have been sensible to allow someone to be involved who could potentially harm those talks. In this case, the doctor did not divulge but I wonder, as a healthcare professional, how easy it would be to interpret the NMC rules and how thin the line between breaking the code, and therefore the law, and supporting it would be. From reading up on the subject, the boundaries do not seem to be clear and Betty Lynch confirms this in her guidelines to breaching confidentiality (Lynch, 2006). She states that it is not always easy to know when to breach confidentiality and so she directs the reader to five questions that would aid in whether breaching the confidentiality would also be breaking the law. These questions include whether to gain consent, the reasons behind disclosing, what is to be disclosed, who will be receiving the information and are they duty bound to keep it confidential, and finally whether disclosing the confidential information is a proportionate response to protect the patient or others. Lynch is dealing mainly with the sharing of information between agencies, but the guidelines can be used in dealing with situations as a healthcare professional to ensure that when confidentiality is breached, it is being breached legally and in line with the NMC Code. In some situations however, the consent of the patient cannot be given. Such cases are usually to do with a consideration of public safety and taking into account the broader ramifications of the information and whether it concerns more than just the patient (2012, op cit). There are also laws dictating what has to be disclosed and it is usually with regards to the Road Traffic Act, terrorism and public health issues. As a healthcare professional, I have no choice whether I disclose a confidentiality related to such issues but there are some cases where it is not so clear. Take the controversy caused by Margaret Haywood, the nurse who tried to report failing standards through the proper channels and in the end resorted to filming the practices of fellow healthcare professionals in a care home. The NMC struck her off the register for breaching patient confidentiality (Nursing Times, 2009) because they claimed that she had failed to get the consent of the patients that she was filming. However, there was support for Haywood’s actions as it highlighted the substandard care of the elderly. Higginson (2009) writes that exposing the mistreatment of the elderly is more important than being confidential. It is support like this and others that has helped to reinstate Haywood into nursing. However it does concern me that should I be working in a place where patients were being harmed or neglected I would be unable to help because of the fear of breaching confidentiality and the backlash against me. Confidentiality is a delicate subject and seems incredibly difficult to manoeuvre around to ensure that, as a healthcare professional, I do not unnecessarily breach a confidence and yet, I also divulge the correct information to the correct people. However, I can fully understand the need of the laws and NMC to insist upon almost absolute confidence. Reading about the case of â€Å"Janet†, the nurse who divulged information about a patient A in an unsatisfactory manner to the family and made unfounded remarks to A’s friends about her condition, I realise how damaging and hurtful breaching a confidence is and could have contributed to the rapid decline of the patient’s health (British Journal of Nursing, 2005). This just emphasises once again, how much power I hold over a healthcare user and how much responsibility comes with that. Moving from an education background into a healthcare future is revealing some similarities and a lot of differences as to how things are done. The issue of confidentiality piqued my interest as it seemed so different in the two settings and yet, I had expected it to be a lot more similar. I think that I laboured under the false assumption that confidentiality was only assured between doctor and patient and in sensitive subjects such as sexual health. I did not expect that confidentiality would be so important for the nurse or healthcare assistant in dealing with simple and routine procedures. I have discovered that confidentiality is of the utmost importance throughout healthcare and is given the strictest guidelines in various healthcare codes of conduct. I have learnt that there are stringent practices to ensure that confidentiality is not breached and that data is completely protected. Looking into the various laws and acts regarding protection of privacy reaffirms its value and importance with healthcare users as well as healthcare authorities. I have never worked in a healthcare setting and so learning the strategies that protect patient confidentiality is an important learning curve for me. I need to ensure that I hold the NMC guidelines foremost in my mind as I work with healthcare users and make certain that I adhere to the rules set out by the hospitals or care homes I am working in. When I first started working in education I had to make a point of familiarising myself with procedures and rules within my place of work and I need to take this forward and continue the same practice in the placements and work places I will find myself in. This means talking to the supervisor or manager with regards to their policies on confidentiality and following those rules alongside the NMC’s Code rules. I also must ensure that I learn to judge when confidentialities must be breached and remember to include the patient as much as possible with the decisions I make regarding this. I intend to look further into this subject and make it one of my highest priorities to get this part of my studies and future work as a nurse right so as to keep faith with healthcare users and provide them with the best healthcare experience I possibly can.