Collaborative Writing Definition and Examples

Collaborative writing involves two or more persons working together to produce a written document. Also  called group writing, it  is a significant component of work in the business world, and many forms of business writing and technical writing depend on the efforts of collaborative writing teams.   Professional interest in collaborative writing, now an important subfield of composition studies, was spurred by the publication in 1990 of Singular Texts/Plural Authors: Perspectives on Collaborative Writing by Lisa Ede and Andrea Lunsford. Observation Collaboration not only draws on the expertise and energy of different people but can also create an outcome that is greater than the sum of its parts. -Rise B. Axelrod and Charles R. Cooper Guidelines for Successful Collaborative Writing Following the ten guidelines below will increase your chances of success when you write in a group. Know the individuals in your group. Establish rapport with your team.Do not regard one person on the team as more important than another.Set up a preliminary meeting to establish guidelines.Agree on the groups organization.Identify each members responsibilities, but allow for individual talents and skills.Establish the time, places, and length of group meetings.Follow an agreed-on timetable, but leave room for flexibility.Provide clear and precise feedback to members.Be an active listener.Use a standard reference guide for matters of style, documentation, and format. Collaborating Online For collaborative writing, there are various tools which you can use, notably the wiki which provides an online shared environment in which you can write, comment or amend the work of others...If you are required to contribute to a wiki, take every opportunity to meet regularly with your collaborators: the more you know the people you collaborate with, the easier it is to work with them... You will also need to discuss how you are going to work as a group. Divide up the jobs...Some individuals could be responsible for drafting, others for commenting, others for seeking relevant resources. -Janet MacDonald and Linda Creanor Different Definitions of Collaborative Writing The meaning of the terms collaboration and collaborative writing are being debated, expanded, and refined; no final decision is in sight. For some critics, such as Stillinger, Ede and Lunsford, and Laird, collaboration is a form of writing together or multiple authorship and refers to acts of writing in which two or more individuals consciously work together to produce a common text...Even if only one person literally writes the text, another person contributing ideas has an effect on the final text that justifies calling both the relationship and the text it produces collaborative. For other critics, such as Masten, London, and myself, collaboration includes these situations and also expands to include acts of writing in which one or even all of the writing subjects may not be aware of other writers, being separated by distance, era, or even death. -Linda K. Karrell Andrea Lunsford on the Benefits of Collaboration [T]he data I amassed mirrored what my students had been telling me for years: . . . their work in groups, their collaboration, was the most important and helpful part of their school experience. Briefly, the data I found all support the following claims: Collaboration aids in problem finding as well as problem-solving.Collaboration aids in learning abstractions.Collaboration aids in transfer and assimilation; it fosters interdisciplinary thinking.Collaboration leads not only to sharper, more critical thinking (students must explain, defend, adapt) but to a deeper understanding of others.Collaboration leads to higher achievement in general.Collaboration promotes excellence. In this regard, I am fond of quoting Hannah Arendt: For excellence, the presence of others is always required.Collaboration engages the whole student and encourages active learning; it combines reading, talking, writing, thinking; it provides practice in both synthetic and analytic skills. Feminist Pedagogy and Collaborative Writing As a pedagogical foundation, collaborative writing was, for the early advocates of feminist pedagogy, a kind of respite from the strictures of the traditional, phallogocentric, authoritarian approaches to teaching...The underlying assumption in collaborative theory is that each individual within the group has an equal opportunity to negotiate a position, but while there is an appearance of equity, the truth is, as David Smit notes, collaborative methods can, in fact, be construed as authoritarian and do not reflect conditions outside the parameters of the controlled environment of the classroom. -Andrea Greenbaum Also Known As: group writing, collaborative authoring Sources Andrea Greenbaum, Emancipatory Movements in Composition: The Rhetoric of Possibility. SUNY Press, 2002Andrea Lunsford, Collaboration, Control, and the Idea of a Writing Center.  The Writing Center Journal, 1991Linda K. Karell, Writing Together, Writing Apart: Collaboration in Western American Literature. Univ. of Nebraska Press, 2002Janet MacDonald and Linda Creanor, Learning With Online and Mobile Technologies: A Student Survival Guide. Gower, 2010Philip C. Kolin, Successful Writing at Work, 8th ed. Houghton Mifflin, 2007Rise B. Axelrod and Charles R. Cooper, The St. Martins Guide to Writing, 9th ed. Bedford/St. Martins, 2010

Reflective Writing - My Development as a Writer Essay

A Nomad Writer America is a place full of immigrants with no single ethnicity or race. America can also be referred to as the ?Melting Pot? because it consists ingredients of multicultural backgrounds. There are cultures such as French American, Asian American, Italian American and African American. I am Mexican American. My culture has helped me to become the writer I am today. My bicultural background and constant moving back and forth from Mexico to America has both influenced and weakened my writing. Although I was born in America, my Mexican culture has always been a part of my life. I have spent the majority of my life in Mexico, and Spanish is my first†¦show more content†¦My every day routine stayed the same, speaking Spanish in the day and English at night, but my transition was harder due to my poor foundations of the English language. I now had to speak, write, and read in English, when I preferred my native language, Spanish. Immaculate Heart Elementary School provided a tutor to help me read from the textbooks in my third grade class. I had difficulty communicating with the teacher and classmates. I felt embarrassed for not understanding English, and sad knowing that it was hard to speak with my Spanish accent. Even though I was placed in such an unfamiliar and difficult situation, I enjoyed the educational atmosphere. I felt safer in an environment where I had some individual attention. I began to write essays about various social studies related topics such as the 41st President of the United States and the Statue of Liberty. I recall spending a lot of my time thinking about the ideas I should mention in those essays, but I spent even more time trying to get those thoughts on lined paper. I wondered whether I was saying things the correct way. I felt behind compared to the other student in my class. 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Before I came to America, I thought I was advanced in English and I was so confident to speak it. I wasn’t afraid to take this class because of my confidence to get good grades, although I never had written any essays in English ever in my life. On the first day of class, my confidence was crumbled and I could feel that my English skills were weak when IRead MoreEducation Is The First Thing That Can Help Us Improve Our Knowledge And Skills1330 Words   |  6 Pagesthat comes to my mind when I think about knowledge. The role of education is to help us improve our knowledge and skills. I believe that we can pick up knowledge from parents, mentors, school teachers and life experiences, for example, being a mother teaches one to be more thoughtful and empathetic towards others. 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The idea of reflective practiceRead MoreFirst Year Students Need Their Fundamental Study Skills to Make the Necessary Adjustments to Achieve Their Successful Journey at University1351 Words   |  6 Pagesbring with me as my scholarship at university, and new skills I must develop. I will use two readings and two lectures as my references to support my thesis and main points. The thesis of my essay is first year students need their fundamental study skills to make the necessary adjustments to achieve their successful journey at university. The main points that will be outlined in this essay are the importance of becoming a critical thinker, verbal skill linked with academic writing and note takingRead MoreWriting As A Process : A Reflective Essay1379 Words   |  6 PagesWriting as a Process: A Reflective Essay I’ve always thought of myself as an above average writer. Why wouldn’t I considering the praise I’d get from teachers, professors, parents and friends alike? 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Ethics And Law Ethics - 1806 Words

Ethics Law When discussing law, one other topic that goes directly with it, is ethics. What is ethics? Ethics can be defined as â€Å"a systematic attempt, through the use of reason, to make sense of our individual and social moral experiences, in such a way as to determine the rules that ought to govern human conduct and values are worth pursuing in life.† Business ethics is a subset of ethics and there are no differences between the two, immoral acts are immoral, no matter who committed them. Personal morals and ethics vary greatly and there are many different ethical theories such as deontology utilitarianism, ethical egoism, and more. These different theories have different views on what is considered moral (right) and immoral (wrong).†¦show more content†¦It can also be called credit life insurance, credit disability or unemployment insurance. Typically, when you obtain the loan, is when you would purchase these plans. PPI usually covers payment for a set time, typically ar ound 12 months. For some loans this could be the entire monthly payment, and when PPI expires, it is up to the consumer to repay the debt. Although in some cases the policy will repay the debt if you are unable to earn income. PPI may not be suitable for everyone, careful assessments of what may happen if you become unemployed should be considered. Many PPI policies are not sought after by many consumers, in many cases, people who did have credit insurance didn’t even know they had in. This led to large miss-selling (called â€Å"packing†) of PPI policies from financial institutions to consumers. During the sale of these policies many commissions based salesman pushed these products, many of the providers of these companies made more on the PPI commission and profit sharing than the interest on the original loan. The reason they were able to sell these policies so effectively is: when consumer came in with financial difficulty they would push PPI policies and say they would increase their chance of getting the loan. Several large companies received large fines for these practices include Capital One, this also led to new legislation being passes to prevent unethical selling involving PPI policies to protect consumers. Since the early

Gay Judgement Free Essays

People are often mislead by word judgement. Judgement is the process of forming an opinion or evaluation by discerning and comparing. Many people in the world today judge for no apparent reason. We will write a custom essay sample on Gay Judgement or any similar topic only for you Order Now They judge because they do not know what to say about a person. Judgement can be passed when one criticizes people based on their clothes,car , and even their sexuality. Judgment on sexuality is the worst type of judgement the saying â€Å" Do not judge a book by it’s cover† can be definitely applied to sexuality bias. People should not be judged based on their sexuality because homosexual have come a long way since the 1950, freedom,acts as the catalyst to unnecessary suicides every year and unfortunately this judgement. Homosexual rights have came a long way since the 1050’s. Homosexual have been fighting the government since the 1950’s starting with the gay right movement. Until 2004 when everything changed. Massachusett declared that banning same-sex marriage was unconstitutional and legalized marriage for same-sex couples. Becoming the first state in the U. S. to do so. Connecticut ,Iowa, Vermont, Maine and New Hampshire all legalized same-sex marriage. Then the California Legislature Approved Gay Marriage,and granted same-sex couples most of the benefits of married couples such as the right to jointly file income tax returns, the right to bring a foreign partner into the United States and right to pass Social Security benefits on to a spouse. So far, more than 30,000 same-sex couples are registered in California as domestic partners. In the beginning the government was unwilling to recognize the rights of homosexual and look at them now they are giving the gays pride and glory while making everyone equal. Freedom was what the world wanted, but not everyone is free. Most homosexual people fight for their freedom because they want to be treated like everyone else. The 14th amendment states in section 1 â€Å"All persons born or naturalized in the United States and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States; nor shall any State deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws. This states that everyone in the U. S is free. It does not state that gay people cannot be free. Everyone in the United State have their own freedom. Harsh and unfair judgement on homosexuals can lead to suicide. Tyler Clementi, 18, who was studying at Rutgers University, jumped from the George Washington Bridge, after a video of him with another man was posted online. Tyler was a young man who was really talented. People did not have to bully him or post video of him. Tyler was probably a quite guy who did not tell many people about his life. Many people just judge without knowing a person and that is not good. People should not judge a person if he/she does not know the person. Judgement may cause people to go insane. â€Å"Everything that irritates us about others can lead us to an understanding of ourselves. † Everyone should refer to with this quote and when they decide to judge a person remember that they are judging themselves. How to cite Gay Judgement, Papers

The Theory of Multiple Intelligence Free Samples for Students

Question: Discuss about the Benefits If Someone has fully Developed Intelligence Skills. Answer: Introduction The theory of multiple intelligences which was developed by Dr. Gardener in 1983 in Harvard University has given that IQ is nothing when we can have the people may be tested on far more levels of intelligence. Everybody is conceived having the seven insights. All things considered, all understudies will come into persons with various arrangements of created insights. This implies that every individual will have his own particular one of a kind arrangement of scholarly qualities and shortcomings. Thus of course there might always be very different sets of multiple intelligences developed in a person. And these might give different benefits to each at organizational level of personal level. The essay discusses about the benefits in detail of the multiple intelligence theories. There can be many learning styles that can be found inside one organization or one human being. Children learn from the childhood at different levels and might have spate skill sets like the example of a dancer. (Gardner Hatch, 1989). For instance, an artist can exceed expectations in his specialty just on the off chance that he/she has 1) in number melodic insight to get to the varieties of the music, 2) relational k nowledge to see how he can really exhibit his/her moves which can make the group of audience so glad and sprightly, and 3) real kinesthetic insight to give him all the nimbleness and developments which makes him a fruitful artist. (Lazear, 1992). For instance, the instructor can recommend that a particularly musically a smart child find out about the progressive war by making up a melody about what happened. This can be personally for a student or any human for that matter. Similarly an employee can logically be very good but not good with intrapersonal skills which might not make him a good team player. (Birchfield et. al, 2008) Middle Rather, Dr. Gardner proposes eight levels of multiple intelligence theory which can be applied on any of the humans. (Gardner, 1983)These are the multiple levels of intelligences which can give so many more notions: Logical-Mathematical Intelligence-- this is where we deal with patterns, numbers and logical thinking. This is way too helpful at the level of organization where you need to work on some onsite challenges which needs immediate logical thinking. Linguistic Intelligence-- this deals with mastery at the language and having your command over it. This is even the reading in between the lines part. This is also to gauge meaning and even remember information easily because you understand the language really well. Spatial Intelligence-- gives one the ability to control and make mental pictures with a particular true objective to handle issues. This insight is not restricted to visual areas this even helps you at the level of organization to remember essential information or look into some. Musical Intelligence-- includes the capacity to perceive and form melodic pitches, tones, and rhythms. This even lets you study the people at the organizational level which lets you understand their mood a lot and thus understand and show some help or sympathy or empathy. (Brothers, 1989). Bodily Kinesthetic Intelligence-- is the ability to use one's mental abilities to sort out one's own significant improvements. Interpersonal intelligence, Intrapersonal intelligence Naturalist intelligence-- incorporate relational insight - the capacity to comprehend and observe the sentiments and expectations of others- - and intrapersonal knowledge - the capacity to comprehend one's own emotions and inspirations. (Fisher Ashkanasy 2000). These two insights are separate from each other. By and by, as a result of their nearby relationship in many societies, they are regularly connected together. All these intelligences actually give a lot of benefits at individual level and as well as at the organizational level. It is vital to have a solid feeling of mindfulness also. For instance, I frequently advise my business understudies to record the employee meet-ups. We tape their practices and prompts and after that play the meeting back for them. I know it is in some cases exceptionally agonizing to watch oneself on video, yet this sort of activity is precious in perceiving the effect of one's own associations with individuals. This is quite useful as far as the part of benefits is considered. Thus this being one of the benefits at the level of organization, if you have all your multiple intelligences developed, it helps you to manage people well and develop their levels efficiently. Maybe you don't know that you gaze vacantly at nothing in particular when you don't have a clue about the response to an intense question, or that you tap your toes when you are anxious, or that you sit amateurishly in a seat, or that your handshake is sodden and limp. This is also because inter and intrapersonal intelligences needs to be developed and thus such intelligences help if developed at the time of interviews. It is certainly organizational as well, because a persona who has an eye for such things will always be able to judge also very better and can be very good at selecting. (SinceBodily-Kinesthetic level is there) Emotional Intelligence insight can't be retained from a book; it should be sustained through practice.(Career advice, 2013) It is one thing to think about the fitting practices and feelings one must display, yet it is totally an alternate mammoth to apply that information in the privilege relevant circumstance. (Thorndike, 1920). One approach to analyze you is through a straightforward test. Here only the benefit of you being Interpersonal intelligence and Naturalist intelligence (Martin, 1995) David Goleman has fantastically made sure that how emotional intelligence models can be used as common concepts for the basis of these intelligence. And EI also helps to refer to the abilities and the basic concepts to regulate our emotions which help us develop our intelligences. The major domains which we talk about are self-awareness, management of self, social awareness and the relationship management domain. (Goleman, 1995a) Some of the benefits at the individual level will be as follows: The intelligences such as inter and intrapersonal intelligence help you to watch how you react to stress and even handle it. (Spectator, 2012) Moreover paying attention to your actions is something it develops very quickly. Paying attention to your actions and the start of an internal dialogue rather than automatically criticizing is also there through nature smart intelligence and makes you intra- smart which is a level of multiple intelligence.(zdemir, 2006) Learn what exactly your intentions are: This can be done if you have few of the intelligences fully developed Constructive ways to deal with negative moods and feelings: If you are your body and feeling smart, as per the Gardners intelligence model, you can achieve a lot in terms of controlling your emotions at the right moment. Be especially mindful of non-verbal correspondence, for example, the tone of your voice, eye contact, and outward appearances Make a round of continually searching for the silver covering and the lessons to be gained from disappointments or troublesome circumstances Listen more than you talk which is also considering intrapersonal intelligence and being environment smart Conclusion Organizations have regularly looked to help understudies build up a feeling of achievement and self-assurance. Through the essay we understood that be it linguistic or mathematical intelligence level, all of them combined to make one set which actually makes sure that a human has fully developed skill set which can help them immensely in their general life. Moreover there can be many learning styles can be found inside one organization or one human being. And the humans learn from the childhood at different levels and might have spate skill sets like the example of a dancer as mentioned above. Everybody is conceived having the seven insights. All things considered, all understudies will come into persons with various arrangements of created insights. This implies that every individual will have his own particular one of a kind arrangement of qualities and shortcomings. Thus of course there might always be very different sets of multiple intelligences developed in a person. And these might give different benefits to each at organizational level of personal level. This essay has discussed that in detail and we can surely ponder on things like how these skill sets can help us individually and correct implementation of multiple intelligence theory. Also as mentioned by David Goleman as well that emotional intelligence is one such intelligence which actually answers a lot of questions when we notice other people. (Davies, et. al, 1998). And these intelligence levels do a lot help in it, if we understand the meaning of each and every intelligence in detail. References Birchfield, D., Thornburg, H., Megowan-Romanowicz, C., Hatton, S., Mechtley, B., Dolgov, I., Burleson, W. (2008). Embodiment, multimodality, and composition: Convergent themes across HCI and education for mixed-reality learning environments. Journal of Advances in Human-Computer Interaction, Volume 2008, Article ID 874563. Brothers, L. (1989). A biological perspective on empathy. American Journal of Psychiatry, 146(1), 10-19. Career advice (2013) Minding your E's and Q's (https://www.seek.com.au/career-advice/minding-your-es-and-qs) Davies, M., Stankov, L., and Roberts, R.D., (1998) Emotional intelligence: In search of an elusive construct. Journal of Personality and Social Psychology, 75(4) 989-1015. Fisher, C. D. Ashkanasy (2000). The emerging role of emotions in work life: an introduction, Journal of Organizational Behavior, 21: 123-129. Gardner, H. (1983).Frames of Mind.New York: Basic Book Inc. Gardner, H., Hatch, T. (1989). Multiple intelligences go to school: Educational implications of the theory of multiple intelligences.Educational Researcher,18(8), 4-9. Goleman, D. (1995a). Emotional intelligence. New York: Bantam Books. Lazear, David. (1991).Seven ways of teaching: The artistry of teaching with multiple intelligences.Palatine, IL: IRI Skylight Publishing Inc. (ERIC Document Reproduction Service No. ED 382 374) Lazear, David (1992).Teaching for Multiple Intelligences. Fastback 342Bloomington, IN: Phi Delta Kappan Educational Foundation. (ERIC Document Reproduction Service No. ED 356 227) https://www.thespec.com/news-story/2154741-minding-your-es-and-qs-at-work/ Martin, W.C. (1995, March).Assessing multiple intelligences.Paper presented at the meeting of the International Conference on Educational Assessment, Ponce, PR. (ERIC Document Reproduction Service No. ED 385 368) zdemir, P., Gneysu, S., Tekkaya, C. (2006). Enhancing learning through multiple intelligences. Journal of Biological Education, 40(2), 74-78. Spectator, H (2012) Minding your Es and Qs at work. https://www.thespec.com/news-story/2154741-minding-your-es-and-qs-at-work/ Thorndike, E (1920). A constant error in psychological ratings. Journal of Applied Psychology, 4, 25-29.

Accounting Research Concept and Practice

Question: Discuss about the Accounting Research for Concept and Practice. Answer: Introduction When it comes to accounting concept and practice, it needs to be note that even the process of income measurement and asset valuation can lead to an issue. The process of valuation becomes more complex in nature when various financial instruments and other income measurement concepts become interlinked. There are various concepts of accounting which when taken into consideration and implemented led to a sound decision. Moreover, it makes the reporting process strong and contains all the desirable information. In short, it can be commented that the presence of accounts is just ensure justification of the decisions that is undertaken. However, it leads to ignorance of the mistakes. Accounting concept Accounting concepts can be termed as the assumptions, and regulations that follow and help in the preparations of the accounts. The term accounting concepts comes to the forefront. The financial statements that are used by the investors, labors, creditors and other governing bodies for assessing the performance and providing an opinion relate that relate to the financial health of the company. Therefore, it is vital that the material information provided in the financial statements, disclosures must be adequate. This leads to transparency and better presentation (Albrecht et. al, 2011). When it relates to the accounting performance beneath the accrual basis, the revenue shown on the income statement and the time it is earn. The same practice is follow by Ramsay Healthcare and is ascertain from the financial report. In the accrual system of accounting, the revenue is match with the expenses that is link to each other. The main impact of accrual system is that it enables the income sta tement to assess the companys profitability during a particular time span (IASB, 2010). Therefore, from the annual report, the profitability of Ramsay clearly ascertained. There are many concepts into practice, but the highlight provided to the noteworthy ones in the annual report. From the annual report of Ramsay healthcare, it is clearly stated that the business enterprise and the owners are two different parties and independent in nature. Therefore, the business, as well as personal transactions differ (Ramsay Health Care, 2015). From the accounting records, it is observe that the dealings are done from the business unit view and not the person. This has helped Ramsay healthcare to ascertain the profit of the business and this concept has led to the elimination of any personal transactions. On the other hand, the money measurement concept state that all transaction of the business should be denominated in money (Brigs, 2013). In the case of health care, it is denominated in dollar. From the annual report, it can be seen that thee revenue for 2015 stands at $7355.5 million and the earnings before interest and tax stood at $803.9 million (Ramsay Healt h Care, 2015). This concept has the peculiarity that the transactions recorded in monetary units not physical units. This concept helps to provide a guidance on what to record and what to not. This has helped to record the transactions of the business in an effective manner. The accounting period is another accounting concept that extracted from the accounts of Ramsay healthcare. The transactions recorded in the books with an assumption that the transactions are ascertain after a particular period. This is the accounting period concept (Horngren, 2013). According to this concept, the preparation of accounts is done and different activities such as profit computation, financial position ascertainment, and evaluation of tax, etc. are done. Further, it remarks that the life of the business divided into parts and in this scenario, one year is consider. As per the annual report, it is seen that all transactions are recorded in the books of accounts for a particular period (Parrino et. al , 2012). Therefore, goods purchased and sold, salaries and rent are accounted for the specific period only. Lastly, the revenue from the transaction of the business is included when realization is done. It means the right to receive money. Realization either happened when goods and services has been sold for cash or credit or even refers to the inflow of assets that happens in the form of receivables. Problem of measurement in the context of AASB/IASB The objective of financial reporting is attained though a proper measurement of the incomes, expenses, assets and liabilities and its disclosure in such a way that the users can make meaningful decision about whether the resources of the company have been utilized effectively or not. It has become of vital importance to disclose all the relevant information so that proper decision taken. Hence, it is imperative that the measurement technique based upon concept that will provide a flawless result. As per the AASB and IASB standards, the group measures financial instruments such as derivatives at fair value. Fair value is the price that is received to sell an asset or paid to transfer a liability. This happens in an orderly transaction between market participants at the measurement date (IASB, 2010). The principal or the most advantageous market that is accessible by the company considered in this case. Such assets classified under Level 1, Level 2 or Level 3 based on the fair value hierarchy. As there is no availability of market data therefore, it turns out to be problematic. There are practical difficulties in this measurement due to lack of suitable market data (Ramsay Health Care, 2015). In the case of business combination with Generale de Sante, the fair value of the assets and liabilities recognized based upon the best available information on the reporting date. It needs to be considering that the information is best available and not on an evidence basis, which is fully correct (Ramsay Health Care, 2015). Though due diligence is carried out, the amounts remain formally open and are determined on a provisional basis only. Since the amount is available on a provisional basis, it appears to be of issue. It is claim that upon receipt of the final figures the required retrospective adjustments to the provisional amounts made (IASB, 2010). The amount of goodwill recognized represents the value of synergies that is expected to achieve because of the business combination. Hence, the previous adjustments are not considered, and the effect has not been given, therefore, there is a big gap in the results and needs rectification (Landsman et. al, 2014). The calculation of goodwill is link to few assumptions like budgeted margins, tax rate estimates, discount rate, and growth rate estimates. Thus, these figures are based on assumptions and estimates. However, it needs to ascertain that the figures based on assumptions is misleading, as it does not project the actual result (Leo, 2011). The interest rate swaps and hedging help in the risk management. Measurement of the cost largely depends on the amount of information available. There is subjectivity associated with the same. The other measurement issue is with the estimation of cash flows that might not be a realistic estimate of the future. Issues also arise when the subsequent measurement leads to different results when compared to the initial measurement. The period plays an important role in this case (Melville, 2013). When the measurement technique utilized, it might have provided a different result while in a different scenario or the current condition a different evaluation might have appeared. Thus, it the fair value based measurement and cost-based measurement are all based on a few assumptions and this can be concluded to be the drawback of the measurement requirements as per AASB / IASB. Relevance and Representational faithfulness Relevance is a vital feature that is qualitative in nature. To be relevant, it is important that the information should have the skill of providing a difference in the decision-making capability by enabling them to assess the influence of past and present events on the cash inflow of the future even if the data is not utilized. Moreover, faithful representation of the occurrences that pertains to the real scenario is evens a qualitative feature. Representations are faithful in nature; there is an agreement between that of the description provided by the accounting and evaluates the financial report and the happening to which they belong to (Libby et. al, 2011). This can happen only when the features and descriptions are verifiable in nature and measurement done in a neutral manner. Hence, faithful representation, even needs completeness not subordinating matter to form, verifiability, neutrality, etc. however, both relevance, as well as faithfulness are vital characteristics. Both re levance, as well as faithful representation needs to be present and are equally important. These are contained in the report of Ramsay Health Care. An apt example from the annual report is that of the internally developed intangible assets. From the current conceptual theory it can be stated that AASB came to the decision making body due to single attribute of the management the fair value of the asset that arisen from the research and development skills would come under relevancy but not verifiable and hence it cannot be represented in a faithful manner (Williams, 2012). One of the sub-qualities in faithful representation, completeness, and not assessable on any particular item is seen in the annual report. Recommendation When it comes to the process of standard setting, it needs to be noted that the unavailability of standards should start with the evaluation of the real world economic happening. Therefore, it is important to note that the standards to be followed in a proper manner that will lead to immense benefit in terms of reporting. When the reporting will be strong, it will ultimately lead to strong results. Hence, the items should happen in a systematic manner and once it is done, it leads to better results as a well-defined routine is followed. Conclusion The above discussion clearly signifies that the negotiation of the numbers can be done to present a better picture. Hence, it is important for the management to ensure that the accounting concepts should be strong so that there is less room for error. There are various accounting concepts and theories which when taken into consideration leads to positive results (Kaplan, 2011). In short, it can be said that the presence of concept make the report effective and the shareholders can articulate their views. Accounting concepts need a follow up in precision that leads to a favorable result. Further, there are certain measurement problems that indicated clearly in the above report (Graham Smart, 2012). The project clearly states that there are certain measurement practices that are not in tune with the issues of measurement and hence remains unsettled. It is to be noted that there are various standards that project more or less arbitrary mixed compromises of measurement and have a pendin g resolution. The annual report of Ramsay Healthcare indicates the same. References Albrecht, W., Stice, E. and Stice, J. (2011). Financial accounting. Mason, OH: Thomson/South-Western. Brigs, A. (2013).Financial reporting analysis. Mason, Ohio: South-Western. Graham, J. Smart, S. (2012). Introduction to corporate finance. Australia: South-Western Cengage Learning. Horngren, C. (2013). Financial accounting. Frenchs Forest, N.S.W: Pearson Australia Group. IASB. (2010). The Conceptual Framework for Financial Reporting, retrieved September 4 2016 from https://eifrs.ifrs.org International Accounting Standards Board. (2010). Conceptual Framework for Financial Reporting, retrieved September 2, 2016 from https://www.aasb.gov.au/admin/file/content102/c3/Oct_2010_AP_9.3_Conceptual_Framework_Financial_Reporting_2010.pdf Kaplan, R.S. (2011). Accounting scholarship that advances professional knowledge and practice. The Accounting Review, 86(2), 367383. Landsman, W. R., Maydew, E. L., Thornock, J. R. (2014). The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics, 53, 34-54. Leo, K. J. (2011). Company Accounting. Boston:McGraw Hill Libby, R., Libby, P. and Short, D. (2011). Financial accounting. New York: McGraw-Hill/Irwin. Melville, A (2013). International Financial Reporting A Practical Guide. Pearson, Education Limited, UK Parrino, R., Kidwell, D. Bates, T. (2012). Fundamentals of corporate finance. Hoboken, NJ: Wiley Ramsay Health Care. (2015). Ramsay Health Care Annual Report and accounts 2015. Retrieved April 24, 2016, from https://www.ramsayhealth.com/Investors/Annual%20and%20Financial%20Reports Williams, J. (2012).Financial accounting. New York: McGraw-Hill/Irwin.

Pathogens free essay sample

Analyse Barry Turners ideas on Pathogens and critically evaluate how pathogens could lead to a large scale disaster. In your discussion you are encouraged to investigate the thoughts of other leading authors on root cause analysis and how these compare and contrast to Turner’s ideas. (2996 words, including diagrams). In the course of this paper I will assess Barry Turner’s ideas on pathogens in his manmade disaster model, whilst evaluating its practical relevance compared to root cause analysis, using historical events to provide context and support my conclusions. Much of our contemporary basis for disasters having a social, as well as technical origin was precipitated by the ‘man-made disaster model’ of Barry Turner (Turner, 1978; Turner, 1994; Turner and Pidgeon, 1997). His work stipulated the presence of a social factor inherent in accidents, generally due to the complex nature of their harboring systems. This work has since been built upon in both US and European contexts (Vaughan, 1990; Toft and Reynolds, 1997), two of such developments being Perrow’s (1984) normal accident theory and Reason’s (1990) Swiss cheese model. We will write a custom essay sample on Pathogens or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This body of literature and its subjective approach to identifying risks are often said to adopt a ‘socio-technical’ systems view. Crucially this lens of system design and management recognises the need to broadly consider both the technical and social factors at play in disasters (Cherns, 1987), in contrast to objective methods which are deemed to overlook the ‘socio’ element. As such, those concerned with maintaining control within their organisation must consider three channels of control: both managerial and administrative as well as technical (? gure 1). (? ure 1) Essential to the socio-technical framework is recognition that conditions for disaster do not arise overnight but instead â€Å"accumulate over a period of time† during an incubation period (Turner and Pidgeon, 1997, p. 72). In this time a con? uence of preconditions known as Pathogens interact with one another. It is important to now highlight two distinct features of socio-technical a nalysis. Firstly, it is the accumulation and interaction of such pathogens which foster disaster, when each independently is unlikely to result in a similarly extreme outcome. Secondly and of similar importance is the axiom that disasters are a â€Å"signi? cant disruption or collapse of the existing cultural beliefs and norms about hazards† (Pidgeon and O’Leary, 2000, p. 16). Synthesising these two points then, such incubation periods occur when a series of small events, discrepant with the existing organisational norms occur and accumulate unnoticed. Disasters are then precipitated by a trigger event, which, in light of the build up of pathogens to a critical level leads to a catastrophe. In his paper, Turner (1994) identi? s two distinct trends which can be seen as symptomatic of pathogen build up in complex systems; sloppy management and unsound system design, both of which we will now explore. Within the umbrella issue of poor management I have collected Turner’s thoughts and identi? ed speci? c precondition enablers. Fore-mostly is the issue of information mis-use, but speci? cally information asymmetries. Such asymmetries might arise when individuals throughout the hierarchy fail to pass on and reveal information, whether deliberately or otherwise, whilst often the information is mistakenly passed to those who cannot effectively use it. Importantly, there are also cases of deliberate disregard for information as we will see shortly. Signi? cantly this information issue is enhanced as often it cannot be readily identi? ed. Agents operating within the environment believe it is normal and acceptable for such a ‘degraded state’ to prevail (Weir, 1991). If this is the case, it precludes the possibility of pre-condition neutralisation, as it becomes impossible to recognise the behavior as divergent, as it is no longer discrepant with the organisational norm. Turner (1994) goes on to postulate that an ef? ient operating state of information cannot in-fact exist, as the balance it calls for is impossible to reach. Surely, whilst too little information fosters the so called ‘degraded environment’, we could envisage that too much information would result in equal, if not greater inef? ciencies due to a saturated environment underpinned by the bounded rationality of agents within the system. Concurren tly, we ? nd certain system structures which are known to be particularly susceptible to this dif? culty. The literature has often spoken of the dif? ulties that can arise through information friction and overload where we ? nd hierarchal rigidity, such as a bureaucracy (Simon, 1947), with alarming information failures in the FBI, DOJ and CIA preceding the 9/11 attacks (Kramer, 2005). Similarly, such in? exible structures are prone to the phenomenon of ‘groupthink’ (Janis, 1982). Here the authority commanded by management allows them to not only enforce their unrealistic views upon surrounding agents, but to ensure agents are brought in beneath them who are like-minded, ensuring that the issue is systemic. The second trend identi? ed is system properties. In such cases, as the complexity of technology systems becomes increasingly developed, there is the possibility of disasters occurring due to unforeseen interactions. This theory was developed by Perrow (1984) in response to the nuclear accident at Three Mile Island and their elimination can only be achieved through system reengineering (Turner and Toft (1988)). Such actions should be focused on moving away from tightly coupled, interdependent elements, as evidenced in serious E-Coli outbreaks caused by the spread of infected meat through the standard food distribution network (Pidgeon and O’Leary (2000)). Support in the literature which calls for the broad scope of socio-technical theory is notable. According to two papers cited by Turner (1994), 70-80% of all disasters are precipitated by a social – administrative and managerial – fault, with subsequent public enquiries proposing a similar percentage of changes in such social contexts (Drogaris, 1991; Turner and Toft, 1988). Similarly, a study by Blockley (1980) found that in the case of 84 technical failures, greater attention had to be paid to both political and organisational conditions which were deemed to foster human error (alluding to the aforementioned institutional norms). He found that technical failures were underpinned by managerial and administrative frailties such as engineers who were fully aware of technical issues but failed to report them. Also, though such complex systems are inevitably unique, the previously outlined pattern of failure is one which is found time and again in disasters around the world. To illustrate this pattern, I have constructed a chain of causality which appropriately contextualises Turner’s (1994) model using the Bhopal chemical leak (? ure 2). (? gure 2) By employing a socio-technical systems view, dangerous gaps were uncovered in the safety culture and environmental awareness not only at the plant, but throughout increasingly industrialised, developing economies (Broughton, 2005). Such problems are not isolated to developing nations however; another disaster which was scrutinised heavily occurred in January of 1986, when the space-shuttle Challenger exploded 73 seconds after take-off. Similarly to the Bhopal chemical incident, concerns were expressed prior to the disaster however a fundamentally different method of ad-hoc analysis was used in the Presidential investigation that followed. Traditionally, accidents had been viewed in a linear, two dimensional fashion where each failure is linked in a sequential chain (Qureshi, 2008). One such method of assessment is root cause analysis (RCA), which seeks to identify the primary element in the chain and was chosen by the Challenger investigative body. Such an approach seems a reasonable and logical response when it is inherent in human nature to search for â€Å"simple technical solutions as a panacea’ (Elliott Smith, 1993, p. 226). In most cases, stakeholders primarily look for a simple explanation to help them understand the issue, often to assess liability. According to the RCA literature, once this root cause has correctly been identi? ed, through corrective action the issue should be resolved and will consequently not occur again. In light of the events of the Challenger disaster, both machine and human loss including a civilian, the public and government need to identify a ‘root cause’ seems understandable, particularly when the circumstances of the disaster point to a technical fault. The investigation concluded, relying heavily on the video-evidence available from over 200 cameras, that a failure in the o-ring seal in the right solid-rocket-booster caused the explosion, having been rendered ineffective due to the cold weather. Through my own investigation and that of others however, such ? dings seem to grossly oversimplify the events that lead up to the disaster. Roger Boisjoly, an engineer employed at booster manufacturer Morton Thiokol already knew of the technical shortcomings, in fact expressing concerns speci? cally of the shuttle exploding (Seconds From Disaster, 2007). He made two efforts to make senior of? cials aware prior to launch: initially writing a memo to Thiokol managers six mo nths in advance, ? nally arranging a teleconference the night before the ill-fated voyage in an increasingly desperate attempt. The outcome of the conference had little effect in the wake of heavy resistance from NASA representatives such as Lawrence Mulloy, head of rocket booster technology. Incredibly, this resistance came even in the face of photographic evidence of the o-ring cold weather liability, from recovered boosters from a Discovery launch in similar weather a year earlier. In an independent investigation author James Chiles uncovered further issues which could have been readily identi? ed with a more fastidious safety culture (Seconds From Disaster, 2007). Having made it through the initial launch phase, Chiles postulates that the o-ring rupture would not in-fact have proved fatal as the fuel’s aluminium additive resealed the leak after launch. It was only when Challenger passed through a violent jet-stream (winds of over 300 kilometers per hour) that this makeshift seal was re-opened, causing the explosion. The existence of this jet-stream could easily have been identi? ed as a commercial airliner, passing through the launch area half an hour earlier had already reported it and it subsequently showed up on Challengers ? nal telemetry. It was overlooked however when NASA weather balloons, which had in-fact drifted away from the launch area, reported nominal conditions. Attributing the disaster to the o-ring failure alone is to apply a narrow-minded view to the issue and might have ultimately done more harm than good. In the subsequent investigation into the Columbia disaster years later, the investigation found NASA liable by not having reconciled the organisational safety philosophy in the wake of Challenger. Indeed, Morton Thiokol went on to supply the new shuttle boosters and Lawrence Mulloy was made head of all propulsion systems at NASA. Following the Columbia reentry disaster years later it was stated, â€Å"the foam debris hit was not the single cause of the Columbia accident, just as the failure of the joint seal that permitted O-ring erosion was not the single cause of Challenger. Both Columbia and Challenger were lost also because of the failure of NASA? s organisational system† (Columbia Accident Investigation Board, 2003, p. 195). Similarly telling was an independent investigation conducted by Nobel Prize winning physicist Richard Feynman. His observations of the Challenger disaster at no point mention the o-ring but instead focused on the failings in NASA management (Lentz, 1996). Feynman’s ? ndings were relegated to the appendix of the investigation report. Lessons were not learned, and it is my belief that the elementary nature of the ? ndings, emphasising a technical fault over obvious gross mis-management were at least partially to blame for what followed. The weaknesses of RCA become clear then, particularly in light of industry developments since the 20th century with system complexity becoming commonplace. Importantly, Hollnagel (2004) notes that particular industries that are problematic for such analysis are aviation, aerospace, telecommunications, power production (nuclear particularly) and healthcare. I believe what makes these distinct, is not just their highly technological systems, but the high degree of human autonomy found in these industries. RCA is also undone in the context of complex systems due to its sequential view of events as following one another, ensuring it can’t tackle bidirectional causality (e. g. competitor response to marketing initiatives (Okes, 2009)). Looking at the Bhopal and NASA examples, it’s clear to see that such systems require an epidemiological approach and perspective, as whilst the factors and preconditions can be viewed chronologically, importantly it’s not because of such a chronological manner the disaster occurred. Whilst we could conduct multiple RCA’s to identify multiple root elements, there is little consensus on how to aggregate such ? ndings and implement appropriate solutions. This is of particular issue in the healthcare industry which relies heavily upon RCA (Root cause analysis, 2012). It is my belief this over-reliance on a limited tool is due to the common need to place liability in the wake of healthcare accidents, to assess potential legal action and remuneration. Further issues are it’s inability to effectively tackle human errors such as sloppy management, and the tools limitation to its users bounded rationality and knowledge: RCA is not able to expand its users understanding beyond incumbent mental faculties. The alignment of disasters explored with Turner’s (1994) model are evident. In the Challenger case particularly, we see how it was the interaction of mis-management (not utilising critical information), high wind conditions as-well as the technical o-ring de? ciencies which combined to cause disaster. According to Chiles (Seconds from Disaster, 2007), if you were to remove the high-altitude jet-stream, the aluminium seal may not have shaken loose and the shuttle may have continued unharmed. This supports our earlier axiom of pathogen interaction as necessary for disaster. Following the events at Hillsborough, the Archbishop of York Dr. John Habgood, speaking at the memorial said â€Å"events of the magnitude of Hillsborough don’t usually happen just for one single reason, nor is it usually possible to pin the blame on one single scapegoat Disasters happen because a whole series of mistakes, misjudgments and mischances happen to come together in a deadly combination† (Taylor, 1989, p. 20). Indeed, public inquiries following con? rmed as much. The examples explored perfectly illustrate both the broad nature of preconditions – technical and human – in provenance, as well as the existence of an incubation period. As such, they lend credibility to socio-technical theory as a descriptive tool. At the same time I believe its strengths go beyond post-hoc analysis, being ideal for usage as a prescriptive form of risk assessment and systems design. Recent developments in literature have focused in this area by learning from highly reliable organisations (HRO’s). Remedial measures include incident learning systems (illustrated in ? gure 3 overleaf), the promotion of organisational learning and reevaluation of institution culture in order to realign and rede? e the norms (Carnes, 2011; Reiman, 2007), as done in the US Nuclear Power Industry. Pidgeon (2012) similarly promotes organisational learning alongside senior management commitment to safety, shared care and concern for hazards and a recognition of their impact, as-well as realistic and ? exible norms and rules about hazards. Empirical evaluation by Rognin, Salembier and Zouinar (1998) utilising a complex systems approach have also explor ed the aviation industry, recognizing their use of mutual awareness, mutual monitoring and communication as preventative tools toward a Pathogenic environment. These prescriptions are all highly congruent with one another, adding weight to their applicability for research based management. (? gure 3. Cooke and Rohleder (2006)) This having been said, RCA does have its place amongst certain post-hoc analysis. Many different forms exist and have been employed with great effectiveness in non complex systems which are isolated from a human factor. Two distinct examples are Toyota’s development of the iterative ‘? ve-whys’ method (Bodek, 1988) in tandem with Ishikawa diagrams (1968). This example is a staple tool in the Toyota production process and required learning during employee induction. An example of it’s usage is illustrated in ? gure 4. However, I postulate Toyota’s success with RCA is due to the automated nature of system design in their production process and the lack of human autonomy found in their plants, as opposed to alluding to any great power in the framework. (? gure 4. Ohno (2006)) To summarize, assessing the two models and addressing them as mutually exclusive concepts, RCA clearly has merits when applied to purely technical systems and failings. Whilst there is some literature which maintains the two are not such exclusive methodologies, this has been beyond the scope of my analysis. Once we begin to look at increasingly complex systems, RCA clearly becomes unsuitable. Socio-technical theory in contrast has considerably greater scope as both a descriptive and prescriptive tool. As such, it is my ? rm belief that in a world of increasing complexity, with ? rms heavily investing in the design of more complex systems facilitated by greater computing capabilities, root-cause analysis is at best a foundation tool. Often it is likely to be insuf? cient to identify an appropriate cause and even when it can, further investigation should be employed using a systems view which accommodates complexity in order to rescribe suitable changes. As such, in the coming weeks, I would expect the investigation into the Texas fertilizer plant explosion to go considerably beyond RCA in its analysis, though using it initially to satisfy the public need for a quick answer in the wake of such human loss.