Neonatal Babies And Drug Addiction - Free Essay Example

Sample details Pages: 5 Words: 1544 Downloads: 6 Date added: 2019/03/22 Category Health Essay Level High school Tags: Drug Abuse Essay Did you like this example? Introduction Famous Hip-Hop artist and Disc Jockey, Louis Eric Barrier, sheds light on a topic that is haunting for America: drug addicted neonates. You know we are lost when babies are addicted to drugs when they are born, said Barrier. An increasingly dangerous epidemic that is dismissed or silenced by many concerns Americas growing dependence on and increased death rates from heroin and other deadly drugs. Don’t waste time! Our writers will create an original "Neonatal Babies And Drug Addiction" essay for you Create order While it is sad that many people are falling to drug addiction, its even more heartbreaking that many of these addictions are neonates, who have just entered the world. Unfortunately tens of thousands of babies are born with an addiction; it is up to the people of the world to educate themselves on the inimical effects on the quality life at birth and into the rest of their lives for substance addicted neonates. There have been alarming rises in the numbers of babies born with a drug addiction in the US in the past six years. According to the National Institute on Drug Abuse, there has been a five fold increase in babies born with an addiction between the years 2000 and 2012, and increasing even more into today. With the amount of noted neonates born with an addiction, this statistic would prove to be one baby born with an addiction about every 25-30 minutes in the United States alone. Any drug addiction is very harmful to fully matured bodies, but even more harmful to the smaller, underdeveloped organs caused by substance dependence. The drugs most neonates are addicted to when born are strong opioids like Oxycontin, Vicodin, and Heroin. In an online documentary, one nurse said There are cases in which the mother admits she just shot up in the parking lot before delivering. Addiction is a very hard disease to cope with. The part of the brain that tells you to speak, walk, and perform other natural actions is also the part of the brain that addiction is found in. Once addicted, it is very hard to counteract. Genes make up who we are. Sometimes, and unfortunately, our genes mutate. These mutations are likely to create a hereditary disease like Cystic Fibrosis, or Huntingtons disease. Studies are now showing that mutations in genes can mutate, and addiction can become hereditary. So, if a baby is born with an addiction, that can lead to them being addicted later on in life. Substance addicted babies face an extremely long road to recovery. Not only do they face a long physical recovery, but an emotional one as well. Thousands of babies have been abandoned in their hospital cribs by their parents unwilling or unable to take them home according to a draft report from the Department of Health and Human Services. Theyre the tiniest victims of crack cocaine, poverty, homelessness, and AIDS The first person a baby grows to love is the woman who is carrying them, or in this case, the woman who is killing them. Babies want their biological parents when they are born, and often are unable to get this kind of love. The love many substance addicted neonates receive is from are nurses, doctors, and hospital volunteers. Once they are out of the care of the hospital, what happens to them is mostly unknown. However, whilst in the care of the hospital, they are paid attention to, loved, and helped. Consumption of drugs and alcohol during pregnancy could result in a number of health issues. Some of these issues will be: low birth weight, premature labor, fetal death, and or miscarriage (Tatera). Newborns born addicted will almost always suffer symptoms of neonatal abstinence syndrome (NAS). These symptoms can include: fever, vomiting, diarrhea, tremors, jitteriness, and many more. Nick Martin of Sky News stated, The cries are a high pitched one and no consoling seems to help the baby milk and methadone go hand and hand. Many NAS babies will have a hospital stay about three times longer than other babies. Sadly, the first few weeks to months is only the beginning to a very long uphill battle. Once they move toward toddlerhood, childhood, adolescence, and adulthood, a lot of behavioral and cognitive issues can resurface. While the neurological abnormalities may regulate, behavioral issues will become prominent in late adolescence, and early adulthood. Prenatal exposure to such a harmful drug can result in increased risk of seizures, depression, schizophrenia, ADHD, and Parkinsons disease. Heroin is one of the most deadly drugs, and is a huge epidemic right now. Sadly, a small percentage of heroin addicted babies end up living with their biological mother after five years. Neonates born with a heroin addiction are more likely to experience low birth weight, small head circumference, poor spatial recognition, poor memory, ADHD, and lower IQs. The quality of life for these babies are not only poor at birth, but also later in life. In the Sky News Documentary, a woman, who chose to have her identity unknown, is shown holding her hour old baby who has been born with an addiction to prescription painkillers. She sits rocking her very fussy, confused baby. In the video, she cries and explains the immense amount of guilt she feels. According to Nick Martin, head of the documentary, many mothers feel this way once they hold their baby. It is unfortunate, in most cases, that they begin to feel the guilt only after their baby is in the world and already facing withdrawals. In the documentary, it is also explained that many women become substance dependent again once they leave the hospital. This is a reality for many babies who are born into a family in which biological parents have an addiction; whether it be to narcotics, opioids, or alcohol. While many do not agree with the course of actions many of these mothers are taking, very little is being done to put an end to this issue. The Supreme Court has intervened i n a case for the politics of fetal rights. An issue in Ferguson v. City of Charleston is whether a public hospital violated the Constitution when it tests pregnant women for drug use and turns over positive results to the police without so much as obtaining a search warrant. In this particular case, many are concerned that this violates the Constitutional Rights of women. However, many forget that babies who are born with a drug addiction are forfeiting their Constitutional Rights because they are forced into something that they have zero control over. The babies will face a long life of medical, physical, cognitive, and behavioral issues. Turning a positive drug test result over to the police without the mothers consent does not forfeit Constitutional Rights, as a matter of fact, many people believe this is an appropriate route to take. Like previously stated, in the Sky News Documentary, a nurse states that many women admit I just shot up heroin before coming in to deliver. Another fear in this case is that women will not seek proper medical care if they are forced to take a drug test and positive results are turned over to the police. This fear however, is ludacris. Addiction is a disease that stems from a part of the brain that tells a person to perform daily activities, so it is hard to stop without help. Asking for help before it is too late is very possible though. Child abuse is defined as the physical maltreatment, or sexual molestation of a child. Knowingly addicting a baby to drugs is a form of physical maltreatment, but women are almost never convicted for anything after delivering a baby addicted to drugs. Tennessee is currently the only state with prenatal substance abuse in the law as a criminal act of child abuse and neglect. A good addition Tennessee has on top of this law is giving an option to women to either get state mandated rehab help, or serving jail time. While it is better for newborns and biological mothers to stick together, it is unfortunate that some would rather choose jail time. However, whether it be jail time or state mandated rehab, both give the mother time to get clean to return to her child. On top of Tennessees law, many other states have put an addition to their civil child welfare program that forces mothers to give up all parental rights when they deliver a substance addicted baby, because it is considered child abuse. Conclusion The topic of substance addicted babies is a tough pill to swallow. It is hard to believe that a person could hurt a precious miracle God given. Many women however fall into the pool of addiction like many others. Unfortunately, many women become pregnant as a means to receive drugs, which results in them using during the pregnancy and not really wanting the baby they are carrying. Just because some people are willing to care for a child, it doesnt mean that others are. Babies born addicted fall into a life of neglect unwillingly. It is in Americas best interest to continue putting up acts against mothers prenatally doing drugs to try and end this epidemic. Until then, it is up to people to stand up for these babies and try and change the laws to get justice for these tiny human beings.

Effectiveness of Different Leadership Styles - Free Essay Example

Sample details Pages: 5 Words: 1561 Downloads: 1 Date added: 2017/06/26 Category Management Essay Type Analytical essay Did you like this example? Table of Contents Executive report Introduction Rationale and objectives Background Methodology Analysis of the findings Conclusion Reference Works Cited Appendix Executive report This report is done to compare the effectiveness of different leadership styles in different organizations, explain how organizational theory underpins the practice of management, and evaluate the different approaches to management used by different organizations. The purpose, problems and objectives of the research are outlined in the introduction as well as background information on both businesses. A methodology that explicitly tells how the researcher will go about conducting the research- methods and so on is also included. The research begins here in section two; the findings are analyzed and discussed. The objectives are restated then they are discussed, analyzed and evaluated respectively. A conclusion is also drawn from the whole report mainly giving a reminder of the issues that exist. Harvard style referencing is used to cite where some of the information and knowledge are obtain. Finally, there is an appendix which consists of an organizational chart for CDR . Don’t waste time! Our writers will create an original "Effectiveness of Different Leadership Styles" essay for you Create order Introduction Rationale and objectives The importance of this research includes: Firstly, to afford the researcher the opportunity to assume major roles in leading a project. Secondly, allowing the researcher to assume management and administrative roles in order to attain knowledge, understanding and the skills of these areas. Third, to prepare and coordinate operational plans, display effective self-development and time management skills to satisfy an organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s needs The objectives of the research are to: 2.1 Compare the effectiveness of different leadership styles in different organizations 2.2 Explain how organizational theory underpins the practice of management 2.3 Evaluate the different approaches to management used by different organizations Leadership Background Casa de Regalo is a nationwide partnership gift boutique established in 2009. It is located at Barbican Centre. They have ten dedicated and enthusiastic employees. Due to their unique tailor made products and services C.D.R is considered as the organization that satisfies seasonal giving needs. They specialize in a variety of unique merchandise ranging from specialty cards, flowers, toys and personalized printing services to specialty handcrafted gifts, jewelry, body essentials and customized apparel which are imported from your favorite places over the world. They also offer surprise delivery services. Providing exceptional customer service and customized products that are tailor-made to each customers personal style and also giving them the highest quality merchandises at an affordable price is our mission. We are aimed at making profit. KD consulting is a limited liability company established in 2008. It has twelve dedicated experts. We are a mobile company but our main offic e is located in Montego Bay. Our company provides a variety of services ranging from identify highest-value opportunities to addressing the most critical challenges and transforming enterprises. The trust and confidence in our capabilities that our clients are exposed to, is what differentiates us from other firms as well as our ability to enhance business performance, positively marketing them and ensuring their likelihood of making profit or achieving their goals. CDR is an international organization with the mission of providing expert advice and solutions for clients, therefore assisting small businesses to develop efficient plans for meeting their goals. Our aspiration strives through becoming the best consulting firm there is; providing quality service to all existing and start-up small businesses that seek our guidance. We also aim to be recognized as partner of choice by our clients and being technologically advanced in our fields of expertise while remaining practical and b usiness oriented. Methodology The research is to design a management firm which is hired to assess a small business on behalf of an investor to help the company to explore the links between the organisation structure and culture and how these interact and influence the behaviour of the workforce. In order to assist the company secondary research will be conducted. Secondary data collection is published information that is already available from other sources. The internet will be my main source with its online dictionaries, articles, websites and books. This information collected from the secondary sources is pertinent to the objectives of the research. The researcher also used this type due to the fact that it is Inexpensive, information is easily accessible and immediately available and it will provide essential background to help to clarify or refine the research problem. The information accumulated is credible and is derived from the written work of authoritative individuals such as Jatin Vaid. The research began on February 9th and proceeded to February 26th. Data was collected from several sources from the online sources in order to obtain information related to the United Kingdom (UK) and local business organizations. . Analysis of the findings Compare and contrast different organizational structures and culture The structures There are three main types of structure. Product, matrix and functional Product Division Structure -These are popular among international companies with many products. Products that are similar are grouped under one product heading e.g. Perfumes and Cosmetics, each CEO focusing on a single product segment for its global market. Matrix Division Structure- This tries simultaneously to deal with competing pressures for global integration and local responsiveness. Institutes overlaps among functional and divisional forms. It allows individual groups to share responsibility for new operations and enables them to exchange resources and information more Group willingly. Disadvantages includes: not championing their groupsà ¢Ã¢â€š ¬Ã¢â€ž ¢ unique needs, therfore eliminate the multiple knowledge (Vaid, 2012). Functional Structure- Specialized jobs are grouped according to traditional business functions. It is suitable for Company with a narrow product line, shari ng similar technology. Highly efficient and assist in maximizing economies of scale The cultures Role Culture à ¢Ã¢â€š ¬Ã¢â‚¬Å" focusses on rules, tasks, procedures and job descriptions Power Culture à ¢Ã¢â€š ¬Ã¢â‚¬Å" power exercised by a one person with not much formal rules; Person Culture à ¢Ã¢â€š ¬Ã¢â‚¬Å" the organisation is present for its members to benefit of; Task/Mission Culture à ¢Ã¢â€š ¬Ã¢â‚¬Å" goal based with rewards for achieving mission and goals; 1.2 Explain how the relationship between an organizationà ¢Ã¢â€š ¬Ã¢â€ž ¢s structure and culture can impact on the performance of the business Organizations are set up in specific ways to accomplish different goals, and the structure of an organization can help or hinder its progress toward accomplishing these goals. There are three main types of organizational structure: functional, divisional and matrix structure Culture consists of the shared values of an organization -the beliefs and norms that affect every aspect of work life, from how people greet each other to how major policy decisions are made Types of culture include: power culture, role culture, person culture and task culture. 1.3 Discuss the factors which influence individual behaviour at work The major factors that influence individual behavioral patterns, according to John Ivancevich and Michael Mattson are: demographic factors, ability and skills, perception, attitudes and personality. Demographic factors includes: race, age, sex, socio economic background, education and so on. The importance of studying demographic factors is to assist managers to choose the most fitting candidate for the specific job. Organizations rather persons belonging to a particular socio-economic background- well educated and young. They are believed to perform better than others. Skills and ability: skill according to Cambridge dictionaries is an ability to do an activity or job well especially because you have pra cticed it. Ability is the mental or physical power or skills needed to do something. Ability and skills highly influence individual behavior and performance. Persons tend to perform better in an organization if his skills and abilities are matched with the job. It is the managerà ¢Ã¢â€š ¬Ã¢â€ž ¢s job to match these skills and abilities off the employee to the job. Perception: a thought, belief, or opinion, often held by many people and based on appearances is referred to as perception (cambridge-dictionaries, n.d.). The study of perception is integral for managers as they need to provide a work environment that is favorable, so that the employees perceive them in most favorable way. If employees perceive it in a positive way they are more likely to perform better. Attitude: à ¢Ã¢â€š ¬Ã…“An attitude is à ¢Ã¢â€š ¬Ã‹Å"a relatively enduring organization of beliefs, feelings, and behavioral tendencies towards socially significant objects, groups, events or symbolsà ¢Ã¢â€š ¬Ã¢ „ ¢ (Hogg, Vaughan 2005, p. 150).à ¢Ã¢â€š ¬Ã‚  (McLeod, 2009). Attitude is influenced by family, society, culture, organizational factors and peers. Managers in an organization need to create suitable work environments therefore tempting employees to have positive attitudes towards their respective jobs. If employees have positive attitude toward the job they perform better. Personality: the study of individual differences in characteristic patterns of thinking, feeling and behaving (American Psycological Association, n.d.). Factors that influence personality includes: heredity, family, society, culture and situation. Individuals tend to differ in manner while responding to the organizational environment. The most complex aspect of human beings can be regarded as personality. Conclusion Cultural influences and organisational structures can both inform and constrain the strategic development and ultimately the competitiveness of a business in order to maintain competitive advantage and avoid any strategic drift (where organisational factors and culture drive the business rather than the needs of customers and key stakeholders). Their impact should be considered regularly by leaders and senior managers and they should both be critically reviewed. Reference Works Cited cambridge-dictionaries, n.d. Ability. [Online] [Accessed February 2015]. McLeod, S., 2009. Home à ¢Ã¢â€š ¬Ã‚ º Social Psychology à ¢Ã¢â€š ¬Ã‚ º Attitudes. [Online] Available at: https://www.simplypsychology.org/attitudes.html [Accessed February 2015]. Vaid, J., 2012. Organization structure in international business. [Online] Available at: https://www.slideshare.net/jatinmaims/organization-structure-in-international-business [Accessed February 2015]. Appendix Chart showing organizational structure of Casa de Regalo .

Beowulf, The Great Warrior - 1074 Words

In the first speech, (pages 42-43; lines 260-285) Beowulf has just arrived on the beach of the Danes, King Hrothgar’s territory. An unnamed coastguard is obviously intimidated by the proportion, design, and occupants of Beowulf’s craft, yet he stops the warrior to ask his business and inquire after his heritage. Thus, the hero of Beowulf, the great warrior himself, introduces himself to the coastguard and in doing so, to the readers (or oral audiences of the time). Beowulf mentions his famous relatives, including that they are, â€Å"King Hygelac’s hearth-companions† and his, â€Å"noble father was known as Edgetheow, a front-fighter famous among nations†¦Ã¢â‚¬  (Longman 42; lines 261-263). Beowulf is careful in everything he mentions, whether regarding his lineage or Hrothgar, to point to the great deeds and heroism of them, rather than himself. The warrior certainly knows how to speak with reverence and eloquence to the watchman to gain himself an d his soldiers passage into Hrothgar’s hall, saying, â€Å"[i]t is with loyal and true intention that we come to seek you lord the son of Healfdene, guardian of the people† (Longman 42; lines 267-268). Beowulf continues on the acknowledge King Hrothgar’s power and flatter the coastguard’s master mentioning they have a, â€Å"great errand to the glorious hero, the Shepherd of the Danes†¦Ã¢â‚¬  (Longman 42-43; lines 270-271). Beowulf upholds an incredibly distinguished bearing, maintaining composure and properly addressing the watchman along with providing theShow MoreRelatedAchilles vs Beowulf compare and contrast Essay1150 Words   |  5 PagesAchilles vs Beowulf The way of the warriors Achilles and Beowulf were two characters that had an amazing power that made his name lives for hundreds of years. Great warriors need some to have some specific characteristics to reach their fame because we have seem in some heroes that they have gods strong, a unique way to be and goals to achieve. Comparing the character of Achilles and Beowulf who were two of the best warrior of the history we could know if there are an outline to be a great warriorRead MoreBeowulf Character Analysis942 Words   |  4 PagesThe Great Motivator (An analysis of Beowulf’s Motivations) Are everyones motivations to become a hero pure? This question can be hard to answer depending on the hero. Spidermans motivations for saving an innocent child were pure, but what about people suffering from hero syndrome? A syndrome, that has become a recent phenomenon. This syndrome makes people seek heroism or recognition by creating desperate situations that they resolve in order to become a hero. As common as this syndrome is todayRead MoreBeowulf : An Epic Hero930 Words   |  4 Pages The story of Beowulf shows its reader many characteristics of why this Anglo-Saxon poem is an epic. First of all, Beowulf is a warrior of epic renown by the time he formally introduces himself in the poem. Next, Beowulf is the warrior that many strive to be in life. In addition, Beowulf finds himself tackling many quests that involve dangerous beasts, or as he might call them, demons. The next quality shown by Beowulf is his bravery and honor. The reader is able to easily identify this characteristicRead MoreBeowulf And Viking Qualities During The Medieval Times1224 Words   |  5 Pages Beowulf and Viking qualities During the medieval times Vikings were known as warriors or heroes. These heroes were known mostly for their superhuman strength. Most stories tell the journey of these warriors and how they are honored after defeating an evil creature. A prime example of this would be the poem of â€Å"Beowulf†. Beowulf is known for his superhuman strength as the Vikings or warriors once were. However, Vikings were not only known for their physical qualities, they were also known for theirRead MoreThe Epic Of Beowulf And The Song Of Roland1590 Words   |  7 PagesThe epics of Beowulf and The Song of Roland were written down within a few hundred years of one another, however, their subject matter and scope differ vastly. Beowulf, set in Scandinavia, contains the exploits of the hero Beowulf and his life as he grows from a thane of Geatland to a king of his people. The events of Beowulf span many years and entail his fighting of several different creatures. Throughout the epic, Beowulf and ma ny of the characters around him exhibit a heroic code that detailsRead MoreBeowulf Is The Longest Epic Poem1316 Words   |  6 PagesBeowulf is the longest epic poem written in Old English. 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A hero also had to possess the vast characteristicsRead MoreThe Power of Faith in the Poem, Beuwulf1425 Words   |  6 Pagesevents occur that cannot be explained by proof then one can attribute it to devotion and divine intervention. Did Beowulf achieve his victories because of his warrior skills, or because of that divide intervention? In the poem, Beowulf, this idea is brought up throughout when Beowulf is successful in his battles. According to the epic poem, it is God’s intervention that helped Beowulf. In other words, Christianity is interrelated with other ideological systems in the text such as chivalry and paganismRead MoreThe Life of an Anglo-Saxon Warrior as Depicted in Beowulf Essay1692 Words   |  7 PagesExistence as an Angelo-Saxon warrior was rewarding, however at the same instant it was difficult. Warlords had a number of warriors obliged to s erve them. Being a warrior had a worthwhile life, they spent their time shining armor, readying their sword and intimidating the other warriors. Being an Anglo- Saxon warrior was gratifying life because warriors got fame, glory, recognition, and treasure. The younger boys looked up to either their father that was a warrior or another warrior. They idolized theseRead MoreThe Battle Between Grendel And Beowulf1133 Words   |  5 Pagesthe first quality of a warrior.† In a culture where being a warrior is a very integral part of everyday lives, having courage is a key component of social survival. To have courage means to be able to defend a kingdom by every means possible. It means protecting and ascertaining the wellbeing of the people within one’s own kingdom. And above all, courage means remaining loyal to one’s king, regardless of the circumstance. This is the warrior culture that Beowulf in Beowulf was a part of successfully

Discrimination and Stereotyping of Japanese-Americans Essay

With the attacks on the United States by terrorists, many Americans have been experiencing feelings of fear, sadness and tremendous anger. Many of Middle-Eastern descent have been experiencing great prejudice and discrimination and are being stereotyped as terrorists. These types of feelings are very prevalent in American society today. Similarly, though not widely as discussed, Japanese-Americans have felt these feelings directed toward them for several generations. Going from the extreme of being herded to internment camps after the surprise attack of Pearl Harbor, to the more commonplace, being stereotyped in the entertainment industry and internet sites, prejudice, discrimination and stereotyping have been apart of the lives of†¦show more content†¦This can be seen as an act of discrimination because rather than taking individuals and trying them on espionage, the American government convicted an entire race, without trial and with evidence to the contrary. The treatment of the Japanese Americans who were sent to the internment camps was solely based on race and not on an individual’s personal actions (â€Å"Japanese Internment†). The prejudice of the American government is also apparent. Over 120,000 people were sent to internment camps without evidence against them. The very definition of prejudice according to dictionary.com is â€Å"an adverse judgment or opinion formed beforehand or without knowledge or examination of the facts† (â€Å"Prejudice†). The information gathered that led up this action was ignored, and the American government simply formed the opinion that the Japanese Americans along the West Coast would revolt and that the safety of the natural born United States citizens was more important then the liberties and the lives of more than 120,000 â€Å"foreigners.† This act will forever be remembered as one of the most discriminatory and prejudicial acts in modern American history. A country founded on the principle that every man is created equal and that liberty is something that someone should die for, found itself contradicting its own teachings, and unable to control its own paranoia and feelings of mistrust. War, fear andShow MoreRelatedStereotyping of Asian American Youth: The Effects on Performance in Academics846 Words   |  4 PagesThroughout American history, the United States has been a cauldron where different diversities mix and mingle. In this hot pot of diversity, all of the ingredients (ethnicities) will not always conform to one and other; this could possibly lead to discrimination. This paper will be primarily focus on the discrimination towards Asian American youth of the 21st century and how it affects their academics. The research question guiding this investigation is â€Å"To what extent does the stereotyping of AsianRead MorePositive And Negative Stereotypes Among Community College Students Essay1424 Words   |  6 PagesThe purpose of this paper is to define the positive and negative stereotypes among community college students. This paper presents a brief review of diverse social biases and comprehension of Asian student’s stereotypes and discrimination in community colleges. Stereotyping people makes you ignore their individuality, but on the other hand, it helps you to find people who most likely will match who you are. Many people don’t know the real meaning of the word â€Å"stereotype†. Stereotypes are alwaysRead MoreAmerican Culture Of People From Japan And Arab Countries910 Words   |  4 PagesFinal Essay In the United States many different nationalities and culture have come to reside by immigrating to this country. Although in the past being an immigrant in this country was often faced with hardship and discrimination the dream of a better and more promising future in America has always enticed people from places far and wide. Such has been the case with people from Japan and Arab countries. The differences in policies and treatment in the US varied, but their reasoning behind why theirRead MoreAnalysis Of Snow Falling On Cedars By Carol Geddes1719 Words   |  7 Pagesof belonging. But what happens if society is not welcoming? Feeling powerless, despair, and even alienated may follow, especially if there is a discrepancy between the people. Alienation can be narrowed down to the stereotyping of one s culture, isolating them due to the discrimination that is present amongst their society. 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The culture she associates with isRead MoreSnow Falling on Cedars1700 Words   |  7 Pagesauthority in Snow Falling on Cedars possess great power and can manipulate an outcome based on their own personal bias. Horace Whaley’s racist qualities emerge from their patriotism and experiences in war. Horace Whaley, a coroner, is a Caucasian American who served his country in war. His patriotism and experience in war allows him to become a close-minded and racist individual, â€Å"Horace had served as a medical officer for twenty months in the Pacific theater and had suffered in that period from sleepRead MoreStereotyping As A Stereotype1493 Words   |  6 PagesStereotyping is commonly underestimated in its power. The use of stereotypes is a major way in which we preconceive decisions on people just by their appearance. The Oxford Dictionary (2010) defines ‘stereotypes’ as â€Å"the widely but fixed and oversimplified image or an idea of a particular type of a person or a thing†. The dictionary of Cambridge (2012) also adds, that this set of ideas, that people have, are frequently wrong (p.703). Psychologists Craig McGarty, Vincent Y. Yzerbyt and Russell SpearsRead MoreAn Essay About Discrimination And Religious Discrimination1440 Words   |  6 Pagesare either poorly informed of the issues that are happening around us, or ignorant to the fact that these issues could, in fact, involve us. I believe that one of the largest problems that we humans have encountered today is discrimination - specifically, religious discrimination. Eighty-four percent of the Earth’s population is religious, but what is happening to those religious people? They are harassed and loathed by discriminators. The world has been crippled by the effects of the discriminatory

Immigration Is Unnecessary And Not Ethical - 1811 Words

2008 almost 38 million people in America were foreign born. That was roughly 12.5% of all Americans at that time (â€Å"Emigration and Immigration†). If all the people that are descendants of immigrants are added to that, the number gets a whole lot bigger. Do immigrants help or ruin our society and culture? Should immigration be allowed? The debate has raged on for hundreds of years, and it will likely go on forever. Immigration is when a person comes into a new country and settles there. Not only do immigrants cause taxes to rise, they also threaten public safety and occupy jobs that Americans need to survive, leading to the conclusion that immigration is unnecessary and not ethical. Immigration has a big history and background because it has been going on for a really long time, and in lots of countries. Immigration has been in America as early as the 19th century, and it is still around today. There are lots of good things, bad things, causes, and effects of immigration. Some people say immigrants are needed to help America’s economy and culture, but others say immigrants are pointless because they raise tax levels, threaten public safety, and take Americans’ jobs. Illegal immigration is also a factor in the debate. Illegal immigration is when someone immigrates without filling out all the necessary paperwork, and crossing the border of the country without anyone noticing. There are plenty of reasons why people immigrate. Some of them are getting certain freedoms that theyShow MoreRelatedThe Issue Of Undocumented Immigrants1394 Words   |  6 Pagesshadows. Surviving through government assistance or using a stolen identity as a means to gain emp loyment, the undocumented struggle to survive in a nation that is aware of their existence yet chooses to do nothing about it. 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Emergency Room Operation free essay sample

In other words, the ER’s primary target group of patients is those with a sudden and unexpected need for medical services and attentions at any given time. In general, the ER must be able to provide initial diagnosis and treatment for a broad range of illnesses and injuries, some of which are more crucial than others and may require greater and immediate care. Hence, ER patients can be generally classified into two categories, which we define to be ‘light’ patients and ‘emergency’ patients. There is the issue that emergency patients should be placed under a greater priority to medical services and attention as compared to ordinary patients, who are less severely injured or ill. Given that patient arrivals follow a Poisson distribution (randomly), in order to cater to irregular service demand, the ER generally operates 24 hours around the clock comprising of both day-shift duties and night-shift duties, usually with a variable staffing level to mirror general patient volume. Therefore, due to the critical nature of the ER’s services whereby timeliness and efficiency are of utmost importance, there are various service protocols such as effective situational queuing models that the department must follow to fairly determine and allocate service priorities to each different patient to ensure that they receive the necessary timely medical attention. 2. 0 Problem Recognition The Revision of Emergency Duty Law 2. 1 Rationale for the revision of Emergency Duty Law In August 5th 2012, the Ministry of Health and Welfare had revised the Emergency Duty Law governing emergency rooms in the hospitals. Before the revision, the emergency room generally employed the help of residents. However, the main intent of the revision of the revision of the law is to ensure that every emergency room should have at least 1 specialist and 5 nurses on night duty. After the revision, on-duty residents now first assesses the patients, and if the patients are unable to be treated properly by the residents, they are subsequently assessed by the on-duty specialist, taking over what was usually the job of a senior resident before the law revision. It is a requirement that the names of the on-duty specialist must be posted publicly. In addition, it is also required that even the specialists who are not on night duty must assume duty if the on-duty resident requests for it (on-call). Potential suspension of license or penalty will be imposed under violation of this law. 2. 2 The Problem Two bottlenecks have been identified to appear after the emergency duty law revision. The first bottleneck appeared at the stage of assessment by duty residents because of the publicly posted name list of the on-duty specialist. Many light patients have a tendency to visit emergency room during the night because they don’t want to use their day hours. As previously mentioned, light patients require less urgent medical attention, so they are able to spend time to consider and be selective of the on-duty specialists when they go to the emergency room. This behavior reflects the patients’ preference of choice of doctors. This resulted in an excess number of light patients seeking medical treatments on particular days, causing the first bottleneck. The second bottleneck is caused by a shortage of specialists. On-duty residents who take first examination may have a tendency to avoid difficult patients. Therefore, on-duty residents impute a heavier responsibility to on-duty specialists. Before the revision, there were three stages for treatment, but now, there are only two stages. In this case, night duty specialists who take second examinations will have to assess a large amount of patients. It is difficult to meet the required the number of duty specialists in small hospital. In Korea, most of the big main hospitals are located in the big city. In small cities or towns, there are only small hospitals. It is an issue that small hospitals often do not have enough on-duty specialists, so they have to close their emergency room. This results in the emergency patients who are in need of immediate medical attention from the small cities or towns seeking treatment from big city hospitals. This poses a critical problem whereby it takes a certain amount of precious time to shift to a big city hospital. In the case of very urgent emergency patients in small cities, it can be life threatening. 2. 3 Example In ‘ ’ which is very famous in Korea, they broadcasted an accident which was caused by the revision of the emergency duty law. Because of the new law, in Eusung in Kyong-buk, there was no emergency room. If there are emergency patients, they had to move to Andong or Sangju, which takes about 30 minutes to an hour. Evidently, Eusung covers a very large area, two times bigger than that of Seoul. In this traffic accident in Eusung, there was an old married couple that was severely hurt, but was unable to obtain medical treatment in Eusung, hence proceded to seek treatment in Andong. The journey to Andong took about 30 minutes itself, and after they finally arrived at emergency room, the woman had unfortunately passed away. 3. 0 Analysis for a Service Blueprint of ER When a patient first enters the ER, a triage is performed, whereby priorities for action in an emergency are determined. After the patient is categorized according to the seriousness of his or her illness or injury, he or she sees a doctor for the first time. Because it is mandatory for all patients to undergo registration for treatment, the patient goes to reception area and pays a fee for the medical examination. Then the patient goes through the necessary X-ray, CT, or blood tests for proper inspection. After the whole test inspection is finished, an on-duty resident in charge of diagnosis in the ER diagnoses the patient’s case. Since the resident is a non-specialist doctor, he or she sometimes meets difficulty in accurate medical diagnosis. Before the revision of emergency duty law, the on-duty resident hands over the case to more experienced senior residents. When the patient is still unable to be adequately treated by the senior residents, the on-duty specialist then has a responsibility to treat the patient. However, as the revision of emergency duty law came into effect, the on-duty resident now hands over the case directly to an on-duty specialist. The on-duty specialist resolves the problem and promptly sends the patient to the nurses for allocation of a hospital room. The patient will then be hospitalized for a few days. After the emergency duty law revision, the on-duty specialist suffers an increased amount of workload because there is no involvement of senior residents in ER process. What is depicted is a condensed case of ER process. The chart below records the waiting time and lead-time of each ER process as well as net average of those processes. Process| Average Waiting Headcount| Average Waiting Time| Net Average Waiting Time| Net Average Lead Time| Triage| 0. 3| 6. 25| 3. 837| 5. 254| Exam| 1. 06| 8. 46| | | Reg/Pay| 4. 02| 14. 37| | | X-ray| 6. 13| 77. 07| | | CT| 0. 98| 31. 91| | | Blood test| 0. 87| 11. 69| | | Diagnosis| 5. 61| 32. 40| | | Cooperative treatment| 2. 26| 60. 11| | | Room allocation| 4. 19| 86. 82| | | Preparation for Hospitalization| 3. 29| 77. 01| | | Reference: (2010, ) 3. 1 Blueprint of ER- Before the Revision Figure I: Blueprint of ER- Before the Revision This is a blueprint of ER before the emergency duty law revision. As you can see in the case above, the maximum number of assessment stages a patient can go through is three. They are a series of assessments done by on-duty residents, senior residents and on-duty specialists. 3. 2 Blueprint of ER- After the Revision B B A A Patients come Assessed by duty residents Triage X-ray CT Blood check Assessed by duty specialist Being treated and prescribing medicine Go home or hospitalization Diagnosis assistance Diagnosis Procedure Untreatable Treatable Patients come Assessed by duty residents Triage X-ray CT Blood check Assessed by duty specialist Being treated and prescribing medicine Go home or hospitalization Diagnosis assistance Diagnosis Procedure Untreatable Treatable Figure II: Blueprint of ER- After the Revision This is a modified blueprint after the revision. Out of the three assessment stages, second assessment by senior residents was eliminated. When an on-duty resident is unable to treat his or her patients, the on-duty specialist in then directly in charge of the treatment. For that reason, the responsibility of a duty specialist is greatly increased in ER process. Postponement of his or her performance also means that the residual processes will be also delayed. 3. 3 Bottleneck Analysis As you can see on the blueprint, after the law revision, two bottlenecks had appeared. Under the revised law, the most remarkable transition of ER system is the elimination of the senior residents’ examinations, which was a stage that had existed between that of the on-duty residents and specialists. Source: Healthcare Process Patterns with Triage in the Emergency Department (2009, KORMS) The first bottleneck spot is shown at point ‘A’ on ‘Figure II: Blueprint of ER- After the Revision’. At this stage, many lightly injured/sick people are coming to the ER in the night. Even though these patients are lightly injured, on-duty residents have the duty to medically examine them no matter the varying degree of medical need. This is the first step of the ER rule. However, in comparison to the unrevised law, patients then could be sent to senior residents directly. However, there are now no senior residents on duty anymore under the revised law. Thus, duty residents have the responsibility to attend to all of patients that enter the ER at the same time. Moreover, the theory of FIFO (First In, First Out) is not applicable in the ER because different patients have varying degree of medical attention needs, whereby the emergency patients should be given priority treatment. This results in a more complex queuing situation whereby there can be no confirmed estimated queue time for that of light patients. The second bottleneck occurs at the on-duty specialists’ medical examinations. This is also due to the elimination of senior residents. The bottleneck is shown as point ‘B’ in Figure II. After the first examination, should the on-duty resident be unable to treat the patients, they are sent to the on-duty specialist under the revised law. It has been identified that the service quality can also pose a problem. Certain departments, such as obstetrics, often do not have enough specialists even during the day shifts. Because at least one specialist of each department should be on night duty, these departmental specialists’ night shift duty are of higher frequency as compared to that of specialists of other bigger departments. In small institutions, there are less than 2 specialists, which suggests high difficulty in allocating night duty shifts. It results in crowding of patients whereby the service demand outweighs that of service supply. This scheduling problem also leads to low quality of medical examinations during both day shifts and night shifts. In addition, it was previously mentioned that on-duty residents have strong tendency to transfer the patients to on-duty specialists. This is because the on-duty residents are generally unwilling to assume full responsibility should diagnosis go wrong with patients should they do not seek assistance from the more experienced specialists on duty. What is worse is that it is very difficult for small hospitals to hire more specialists who are willing to take night duty shifts. . 0 Solution Since the new duty law on ER has changed the service operation model dramatically, we need to find out the queuing duration for the previous service operations, current service operations under the new duty law and a few of our further suggestions. It is straightforward to develop a queuing model based on the equations such as M/M/1 of M/M/S. However since the basic characteristic of ER d oesn’t allow usage of the theory FIFO (First In, First Out) because of varying degrees of patient need and priority, we cannot apply a basic equation queuing model. Instead, we would use a simulation model (Extend ver. 4) FIFO that has a priority consideration function. 4. 1 Past Service Operation (Before the Emergency Duty Law Revision) Suppose each patient arrives every 4 minutes. (360 person / day) Given that the patient arrival follows an exponential distribution. Patients are categorized into 5 categories. Category 1 refers to very urgent patients, and category 5 to very light patients. Probability of each category is shown on the left picture. On-duty residents and senior residents take 5 minutes to examine the patients. And on-duty specialists take 10 minutes to examine one. We assume that all the patients just go through the duty residents to the more experienced specialists. The reason for this assumption is that many of the Korean patients do want to seek further medical treatment from the on-duty residents to that from the on-duty specialists because residents are often perceived to be less experienced and capable in comparison to the senior residents and specialists. In addition, on-duty residents have strong tendency to transfer patients to senior residents to lessen responsibility and burden. Furthermore, we assume that only 20% of the patients are sent to on-duty specialists because there are many senior residents who are sufficiently skilled. In reality, most examination processes end with medical assessment and treatment from the senior residents. Overall result of this modeling is shown below. Y axis = number of served patients X axis = time (1440 minutes = 1 day) 4. 2 Current Service Operation (After the Emergency Duty Law Revision) After the revision of the night duty law, on-duty specialists must take the second examination. There is no role for the senior residents in the examination process. All the patients go through on-duty residents and specialist to exit. Every input data in the model is same as previous one. Overall result is shown below. We can see that number of served patients had decreased dramatically after the law revision. Also, the overall queue duration had becomes longer compared to the prior one. 4. 3 Solution 1- Increasing the Number of Servers To overcome the illustrated situation after the law revision, we simply double the number of on-duty specialists. The rest of the input data still remains unchanged. Evident from the results, as a result of doubling the specialists, the number of served patients has recovered up to that of first model. Also, queue duration and volatility have improved. 4. 4 Solution 2 Adopting CP (Clinical Pathway) Before explaining the model, let us explain what the ‘CP’ is. The definition of CP is shown below. â€Å"Clinical pathways, also known as care pathways, critical pathways, integrated care pathways, or care maps, are one of the main tools used to manage the quality in healthcare concerning the standardization of care processes. It has been shown that their implementation reduces the variability in clinical practice and improves outcomes. Clinical pathways promote organized and efficient patient care based on evidence-based practice. Clinical pathways optimize outcomes in the acute care and home care settings. † (Source: Wikipedia) The table above is the example of CP for acute stroke. According to the research from Korean society of nursing science, examination time was reduced from average 74. 07 minutes to 19. 27 minutes. It is more than a 73% decrease. However, this figure is specific to the example of acute stroke, so we cannot be sure that other illnesses apply the same effect when adopting CP. Therefore, we adjust the examination time by only 20%. Now, duty residents and specialists only need 4 minutes and 8 minutes respectively. Previously, they needed 5 and 10 minutes each. The result is shown below. After adopting CP, the number of served patients was increased by 25%. Also, queue duration had dramatically reduced. 5. 0 Conclusion We had established that there were bottleneck problems because of the new law imposed in the ER. To handle this problem we suggested 2 possible solutions. The result of each situation is summarized in the table below. | Mean Number of Patients Being Served | Mean Maximum Queue Duration| Before Law Revision| 287| 68. 4| After Law Revision| 143| 76. 9| Doubling The Number of Specialists| 280| 68. 5| Adopting CP (reducing examination time by 20%)| 179| 21. 6| To generate the mean of each variable, we ran the simulation for 10 times each. There were clear improvements after implementing the solutions. Both the number of served patients and the maximum queue length had improved significantly. In terms of number of patients, doubling the specialists is the best way to enhance efficiency. However in reality, hiring more specialists is sometimes impossible for many hospitals. There is shortage of specialists as well as financial distress in hospital management. Therefore, adopting the solution of CP might be a better option. Although developing CP may need a lot of time and effort, once it is developed, it does not incur more costs. In addition, hospitals are able to co-operate with each other, so they can reduce initial cost for developing specific CP. Moreover, CP could bring greater impact than increasing the number of staffs in the long run. For example, as we mentioned above, the effect of CP for acute stroke is 73% decrease in examination time. To summarize, increasing the number of doctors is the simplest and most effective solution. Adopting the CP will be the second best solution. And the most desirable action to take is adopting CP and hiring more doctors at the same time. If it is not feasible, each hospital should consider its own situation and select its own appropriate solution.

Conference on Accounting and Management History - Free Sample

Question: Describe about a Report on Conference on Accounting and Management History ? Answer: Introduction: Best City Hotel Plc is a hotel company situated in London. It is a medium size hotel company. The management of the hotel company provides services to their customers by providing lodging facilities. The management of the Best City Hotel Plc has acquired the three-year contract with Sunset Holidays Ltd company to attract more customers towards the hotel company. The management has to pay 12 million to Sunset Holidays Ltd for acquiring a contract with the Sunset Holidays Ltd. But to accommodate all the customers in the summer season, the Best City Hotel Plc has to make additional rooms for their customers. This will help the Hotel Company to provide highest quality comfort to their customers. To make additional rooms, the management of the Best City Hotel Plc need more funds to add more rooms for their customers. The operational manager of the company has decided to raise their funds by adopting leasing strategy. The operational manager of the Best City Hotel Plc has decided to increase their funds around 3 million to acquire new buildings. By raising the funds for the company, the operational manager of the Hotel Company has decided to take new buildings on lease to provide high quality comfort to their customers (18th Conference on Accounting and Management History, 2012). This is why, the financial manager of the Hotel Company has raised their funds by 3 million to acquire new buildings on lease to provide high quality comfort to their customers. Alternatives Sources To Raise Funds for the New Project: There are many sources of finance are present in the market to raise the financial funds in the company. The operational manager of the Best City Hotel Plc has decided to increase their funds around 3 million to acquire new buildings. By raising the funds for the company, the operational manager of the Hotel Company has decided to take new buildings on lease to provide high quality comfort to their customers. Being the financial advisor of the Best City Hotel, I should not prefer to take the building on a lease (Accounting and Business Research. Special issue on: The societal relevance of management accounting, 2012). There are plenty of options present in the market to raise the funds of the Hotel Company to construct new buildings. If the management of the Hotel Company takes the building on the lease, then after ending of the contract, the company has to leave the building. This will create lots of problems to acquire other buildings. This is because if the Hotel Company can provi de high quality comfort to their customers, then the hotel will become renown in the market. The Hotel Company will attract more customers towards the hotel. If the Hotel Company purchases the building, then the management of the Hotel Company can increase their assets for the company. This will help the company to raise their assets value for the company itself (Bhimani, 2012). There are many types of sources present in the market to raise the financial funds for the company. The types of sources present in the market are described in the following points: a) Loans from equipment seller: It is short term loans. The company can get the loan amount from the market by selling the equipment of the company to the creditors and can take the loans amount from the creditors. When the company can pay back all the loan amount to the creditors of the company, the company can claim back the equipment from the creditors. The short-term bank loans mean the loan amount is given to the company for the small period (Chenhall, 2012). The interest rate on the short term loan is much less than the long-term loans. b) Mortgage Loans: Mortgage loans can be short term loans or long term loans. The company can get the loan amounts from the creditors of the company in the market. While taking the loans from the creditors, the company need to mortgage their equipment to the creditors of the company. When the company can pay back all the loan amount to the creditors of the company, the company can claim back the equipment from the creditors. The short-term bank loans mean the loan amount is given to the company for the small period. The interest rate on the short-term loan is much less than the long-term loans. The long-term bank loans mean the loan amount is given to the company for a long period. The interest rate on the long-term loan is much higher than the short-term loans. c) Bank Loans: In the modern days, the management of the small business company can increase their funds by taking bank loans for the definite period. The management of the company can keep some inventory to the commercial banks and can get the loans from the commercial bank. The company has to pay back the loan amount to the bank in a certain period and can get back the inventory kept with the bank (Bhimani, 2012). This is the best way to obtain loans by the company to increase the capital funds for the company. The company can take two types of loans from the commercial banks such as short-term bank loans and long-term bank loans from the commercial bank. The short-term bank loans mean the loan amount is given to the company for a small period. The interest rate on the short-term loan is much less than the long-term loans. The long-term bank loans mean the loan amount is given to the company for the long period. The interest rate on the long-term loan is much higher than the short- term loans. The most important things are commercial bank loans are easily obtainable from the market. Being the financial advisor of the Best City Hotel Plc, I would like to prefer to take loans from the commercial banks. This is because if the management of the company takes loans from the commercial bank, they can have a choice to take short term loans or long term loans (Third Global Accounting and Organizational Change Research Conference 2012, 2011). And if the management of the Hotel company can take loans from the commercial bank and can acquire buildings for providing services to their customers. After paying back the loan amount to the commercial bank, the management of the Hotel Company can increase their asset value by adding the land and buildings on the balance sheet of the company. Explanation of Various Types and Methods of Costs and the Effect of Pricing Policies: The various types of costs involved in the Best City Hotel Industry are described in the following points: a) Fixed Costs: The fixed cost involved in this type of industry are the cost of the land and building owned by the management of the Hotel Company. The assets purchased by the management of the Hotel Company to set up their business to provide the best quality services to their customers in the market. The other fixed costs of the Hotel Company are the salary paid to the permanent employees of the Hotel Company (Epstein and Lee, 2012). All this costs are known as the fixed costs of the Best City Hotel Plc. If the management of the hotel company takes loans from the commercial bank, then the interest amounts of the loan are treated as the fixed cost of the Hotel Company. b) Variable Costs: The variable costs involved in Hotel industries are the expenses of the Hotel company to give promotions for the company in the market. The expenses made by the management of the Hotel company for advertisements for the company in the market is treated as the variable costs of the company. The various methods of costs involved in the Best City Hotel Plc are described in the following points: a) Job Costing: The meaning of job costing is the specific expenses of the hotel industry to provide best quality comforts and services to their customers in the market (Groot and Selto, 2013). Job costing helps the management of the Hotel company to record the expenses made by the management of the hotel company to provide the best quality services to their customers. b) Contract Costing: The meaning of contract costing is to track the expenses made by the management of the hotel company to make a contract with the other companies to attract more customers towards the company. In this scenario, we have observed that the Hotel company have made contracts with the Sunset Holidays Ltd. In this case, the contract costing of the Best City Hotel Plc is 3 million. c) Batch Costing: The meaning of batch costing is the specific expenses of the hotel industry to provide best quality comforts and services to their customers in the market. It can also be described as the total expenses made by the operational manager of the hotel to provide services to their customers. Batch costing is similar to job costing (Horngren and Horngren, 2012). The effect of pricing strategies involved in the tourism industry are: The management of the Best City Hotel Plc should adapt certain pricing strategies to attract more customers towards the organization. The pricing strategies adopted by the organization are discussed in the following points: a) Penetrating Pricing: In this pricing strategy, the management of the hotel company can attract more customers towards the organization by setting the low price of their hotel rooms (Management Accounting Research Group Conference in Association with the Management Control Association, 2012). If the price of the hotel rooms is cut down by the management, then more customers will get attracted towards the hotel. b) Predatory Pricing Strategy: In this pricing strategy, the management of the hotel company can set the low price for their hotel rooms to compel out the competitors of the Best City Hotel Plc. c) Price discrimination: In this pricing strategy, the management of the hotel company can attract more customers towards the organization by segmenting their rooms in different classes and can set huge prices for their customers (Horngren, et al. 2012). The role of management accountants within the context of a travel and tourism industry: The main role of management accountants in the Hotel industry is discussed in the following points: a) The role of the management accountants of the Hotel industry is to prepare the financial statements of the Best City Hotel Plc. b) The role of management accountant of the hotel industry is to prepare the compliance audits of the Best City Hotel Plc. c) The management accountants of the company also help to prepare the budget for the Best City Hotel Plc (Management Accounting Research (2012) 23 (1) 1-60, 2012). d) The management accountants also help to assess the internal controls of the hotel industry. e) The management accountants of the hotel industry also help to maintain budgets for the hotel industry. f) They also help to perform the financial analysis for the hotel industry. g) The management accountant handles to track the transactions of the hotel and to track the financial status. h) The management accountants also maintain the good relations with the auditors and the investors of the hotel industry. i) The accountants also prepare and analyze the monthly financial data for the management of the hotel industry (Nixon and Burns, 2012). Conclusions: From the above scenario, it can be stated that the financial advisor of the Best City Hotel Plc should make additional rooms for their customers to provide the best quality comforts. The management of the Best City Hotel Plc needs more funds to add more rooms for their customers. The financial advisor of the Best City Hotel Plc should prefer to take loans from the commercial banks (Norman Belding MacintoshA tribute, 2012). This is because if the management of the company takes loans from the commercial bank, they can have a choice to take short term loans or long term loans. And if the management of the Hotel company can take loans from the commercial bank and can acquire buildings for providing services to their customers. After paying back the loan amount to the commercial bank, the management of the Hotel Company can increase their asset value by adding the land and buildings on the balance sheet of the company. The financial advisor also stated the pricing strategies of the hotel industry to attract more customers toward the hotel and the costs involved in a business of Best City Hotel Plc (Seal, et al. 2012). Reference List: 18th Conference on Accounting and Management History. (2012). Accounting History, 17(3-4), pp.517-518. Accounting and Business Research. Special issue on: The societal relevance of management accounting . (2012). The British Accounting Review, 44(2), p.130. Bhimani, A. (2012). Introduction to management accounting. Harlow: Financial Times Prentice Hall. Bhimani, A. (2012). Management and cost accounting. Harlow, England: Financial Times/Prentice Hall. Chenhall, R. (2012). Developing an Organizational Perspective to Management Accounting. Journal of Management Accounting Research, 24(1), pp.65-76. Epstein, M. and Lee, J. (2012). Advances in management accounting. Bingley: Emerald. Epstein, M. and Lee, J. (2012). Advances in management accounting. Bingley: Emerald. Groot, T. and Selto, F. (2013). Advanced management accounting. Harlow, England: Pearson. Horngren, C. and Horngren, C. (2012). Management accounting. Toronto: Pearson Canada. Horngren, C., Harrison, W. and Oliver, M. (2012). Accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. Management Accounting Research (2012) 23 (1) 1-60. (2012). Journal of Management Accounting Research, 24(1), pp.233-234. Management Accounting Research Group Conference in Association with the Management Control Association. (2012). Management Accounting Research, 23(2), p.I. Nixon, B. and Burns, J. (2012). The paradox of strategic management accounting. Management Accounting Research, 23(4), pp.229-244. Norman Belding MacintoshA tribute. (2012). Management Accounting Research, 23(1), pp.1-2. Seal, W., Garrison, R. and Noreen, E. (2012). Management accounting. London: McGraw-Hill Higher Education. Third Global Accounting and Organizational Change Research Conference 2012. (2011). Management Accounting Research, 22(2), p.140.