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Cambridge Analytica Ethical Case Study

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Student ID

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Name of the lecturer

Abstract

This report outlines an ethical case in which Cambridge Analytica, a company that collects personality information from voters without appropriate or sufficient discloser and uses the information for commercial use.  The report has established that the best possible ways of handling the case is through the ethical way as opposed to the legal method. The voters are aggrieved and the firm has no option other than clearing its name. The best method established in the report to solve the issue is a designed from a combination of various philosophical approaches. These approaches include the utilitarian approach, rights approach, fairness approach, common good approach and the virtue approach. The paper has analyzed each of the approaches and pointed out how it applies to the case.


Table of Contents

Abstract. 2

Introduction. 4

Ethical Case Study. 4

Ethical issues related to Relkin Privacy Concern. 5

Solutions: Ethical vs Legal 6

The Utilitarian Method. 7

The Rights Approach. 7

The Fairness or Justice Approach. 8

The Common-Good Approach. 8

The Virtue Approach. 9

Ideal Ethical Problem Solving. 9

Ethical obligations of the Stakeholders. 10

Guidance by the Australian Computer Society's (ACS) Code of Ethics. 11

Conclusion. 11

References. 13


Introduction

It managers experience various ethical issues in the course of their operations. Some of the issues that they experience require careful decision making to ensure that the solutions or implementations executed do not affect the profitability of a business or ruin the reputation of the firms. Relkin in the article “10 ethical issues confronting IT managers” analyzed some of the top ethical issues that are a dilemma to many firms. This report outlines a current ethical related case in the IT field by establishing all the issues of the case and the stakeholders affected. It gives the viewpoints of all the stakeholders involved and explains why the case should be solved through ethical avenues as opposed to legal means. The report further outlines the ethical obligations that all the stakeholders have towards one another. Finally, the report summarizes the guidance offered by the Australian Computer Society's (ACS) Code of Ethics in relation to this case.

 
Ethical Case Study

 A current ethical case was published in the   MIT Technology Review. The article titled “How Political Candidates Know If You’re Neurotic,” established that the company Cambridge Analytica, gathered voters’ personality information without their consent (Ruici, 2016). The firm alleges that it uses behavioral science insights in assisting politicians to customize their campaign messages. The candidates would then send campaign messages according to the personality types of the respondents. The data company thus classifies voters depending on the basis of demographics and issues. The ethical issue in their data collection is that it introduced the aspect of personality typing which the voters were not aware while answering the questionnaires. The firm gathered the voters’ information by administering online questionnaires in which the respondents were compelled to answer with the promise that they will get to know the relative weight of their personality traits. Over 190 million voters were hoodwinked into answering the questionnaires oblivious of the firm’s intention of categorizing their personality trait. The firm was eve able to generate the personality traits of those that failed to answer the questionnaire through extrapolation. The administrators were able to classify one as neurotic by matching his/her statistical profile with those of others found in the commercial or public domain data points. The issues in the case thus converge on the question: Is the firm’s personality-“harvesting” method ethical? Why, or why not?Should people who endeavor to answer the questionnaire be informed beforehand, that the data collected from those questionnaires will be used to enhance the targeting of political messaging? Although Cambridge Analytica’sPrivacy Policyaddresses the issue of how the information collected will be used, the company collected more information than the voters knew and used it for a purpose that the voters did not expect (Ruici, 2016). The ethical question thus is, Is this disclosure sufficient? Why, or why not? Other ethical questions thus include, Is the evaluation of personalities by extrapolation ethical? Why, or why not? If you do have apprehensions about this practice, are they embedded in awareness of fairness? The question of autonomy?Privacy rights?Other?

 
Ethical issues related to Relkin Privacy Concern

The ethical issues presented in the case are related to the issue of privacy outlined by Relkin (Relkin, 2006). It is the culture of many organizations and governments to collect large volumes of data on individuals for various uses. The government uses the data for various reasons including security, tax assessment and collection and for general planning of the country’s affairs. Advancement in technology ensures that the organizations can store large volumes of data with ease. Technology also makes retrieval and sharing of data easier. The ethical issues in this practice are concerned with whether there should be control or limitations on the ability and methods used in the data collection. Should the government and the organizations concerned disclose exclusively  the usage of the data collected in relation to the aspect of confidentiality (Relkin, 2006). Are individual privacy rights infringed if the organizations fail to use the data for the disclosed purpose? Such questions arise in the case of Cambridge Analytica because the company collected more information that the respondents knew and did not fully disclose how it intended to use the information. It can be concluded that the company used the personal information for the wrong purpose. Classifying people as either neurotic or not is ethically questionable as it can affect the emotions and psychological status of the individual.

 
Solutions: Ethical vs. Legal

In order to determine the best method of resolving the issue, it is necessary to consider the positive effects and the negative effects of each of the two methods. Solving the ethical issues through the legal ways might ruin the reputation of the company. It is also expensive and might arise to restrictions should the company lose the case(Gershuny, 2010).To improve ethical decision making skills an IT manager needs to consider several issues. One of the issues is unethical behaviors at the workplace. In this case the manager at the Cambridge Analytica should consider whether the decision by the company to collect personality information concerning the voters. If the manager had failed to offer the required ethical awareness to the IT staff, then serious ethical issues need to be resolved.

To solve the issue properly, it is wise to employ a combination of various approaches developed by philosophers to handle ethical issues. One of the approaches proposed by the philosophers is the Utalitarian method.

The Utilitarian Method

This approach was designed by Jeremy Bentham and John Stuart Mill to assist legislators establish the best principles to apply in ethical issues. The two suggested that ethical actions should offer the most appropriate balance between bad and good (Carroll, 2006). The approach proposes that it is imperative to evaluate all the available options before making a decision concerning a case. The second step after analyzing all the options is to evaluate each of the options independently to assess the benefits and harms of each of them. The last step is to choose the option with the most benefits and the least harms and apply it to solve the ethical issue.

 
The Rights Approach

The rights approach was first fronted by Immanuel Kant and others with the same perception. These proponents of the method focused on the individual rights(Rinehart-Thompson &Harman, 2006). These philosophers argue that individuals should be allowed to freely choose for themselves the best options that they deem fit. This implies that people should be allowed to take any options that they fill suit their situations as opposed the idea of controlling them. It is a thus a violation of human rights to manipulate and control people at will against their will (Straub & Nance, 2011). If individuals are not allowed to choose their own ways of operation then their dignity is compromised. Under this approach, human beings have the following rights:

The right to the truth: individual must be told the truth without concealing any significance information
The right of privacy: individual have a right to maintain their private information confidentiality (Rinehart-Thompson &Harman, 2006).
The right not to be injured: individuals have the right not to be harmed in any way either emotionally, physically or psychologically
The right to what is agreed: if an individual enters into an agreement with any other party, then such parties should operate within the terms of their agreement (Kidder, 2007).

Thus when applying this approach it is important to consider the moral rights of every stakeholder involved (Jones, 2007). The company should resolve the case in manner that does not infringe the rights of any party involved. It should further seize from operating in a manner that hurts voters.

 
The Fairness or Justice Approach

This approach is based on the arguments of Philosopher Aristotle that equals should be treated equally while the unequals unequally. The main point in this argument is whether an action taken for any event is fair or not. Does the action treat every party involved equally without favoritism and discrimination? Favoritism is an action that gives other parties benefits without appropriate justification. Both favoritism and discrimination are unreasonable and erroneous (Gershuny, 2010). The action by the company in this case can be taken to be unfair. To label people as neurotic can be unfair because some of the people do not even answer the questionnaires and are nonethelesscharacterized as neurotic.

 
The Common-Good Approach

This approach to ethics is based on the assumption that the society is composed of optimistic individuals whose objective is to promote a good welfare of the society. Such members are inextricably linked to the good of the society and are in pursuit of good values and morals. The main focus in this approach is ensuring that the appropriate social policies, social function, institutions are promoted with the objective of having a morally upright society which benefits everyone(Gershuny, 2010). Cambridge Analytica should aim at promoting the good of the society in all of its operations. The fact that it infringes the rights of the voters means that it does not promote the proper wellbeing of the society. Some of the most common goods in the society as mentioned in this approach include appropriate healthcare, public safety, peaceful world, comfortable individuals and uncontaminated environment.

 
The Virtue Approach

The virtue approach is based on the assumption that there are certain ideals that drive the process of the development of an individual. The ideals are established after a thoughtful reflection of the kind of people in the society and the kind of life they would like to live in future. Virtues are character traits that allow people to act in a manner aimed at realizing their full potential (Gershuny, 2010). The general virtues proposed by this approach include honesty, courage, sympathy, kindness, fidelity, integrity, impartiality, self-control, and farsightedness.

 
Ideal Ethical Problem Solving

These five approaches should be used in combination in resolving this issue. Some of the questions that the firm should consider before resolving the case include: 

What benefits and what harms will each approach yield, and which alternative will lead to the best overall significances?
What ethical rights do the affected stakeholders have, and which is the best method to resolve the issues of concern without infringing their rights?
Which is the best solution for every party involved, except where there is an ethically justifiable reason not to, and does not show partiality or discrimination?
Which is the best solution that promotes common good? 
Which is the optimal solution that promotes moral virtues?

 
Ethical obligations of the Stakeholders

The managers and the voters are the major stakeholders in this case. The company has an obligation of keeping to the agreed terms of their agreement with the voters. The firm thus has exhibit honesty and privacy of information when handling the voters information (Stanton, 2012). In addition its should observe all the rights of an individual as stipulated in the Australian Computer Society's (ACS) code of ethics. These stipulations include promotion of public interest, the right to enjoy a quality life and right to privacy and confidentiality.In addition, the organization should strive to have an ethical leadership in its management. It should always seek to do the right things (Urbaczewski& Jessup, 2012). Ethical leadership requires an integrity strategy. This strategy is based on perceiving ethics as the driving on the operations of a firm. An ethical management full of ethical values will enable the company capitalize on opportunities available without necessarily tampering with the interest or rights of other parties. An integrity strategy offers a common guideline that serves as a unifying function in an organization.

 
Guidance by the Australian Computer Society's (ACS) Code of Ethics

The ACS gives several guidelines on how such an ethical case should be handled. One of the stipulations of the code is that public interest is supreme over the interest of an organization. In this case,Cambridge Analytica should consider whether its actions promote public interest. In this regard, the firm should avoid acting in a manner that infringes the interests of the public. Though the company tricked the voters into believing that by answering the questionnaires, they will get to know their personality types, the end of the exercise proved otherwise. Their statuses are aggrieved thus denying an opportunity to lead a quality life (Gelzer et al., 2009). The code stipulates that the public be entitled to a quality life. Further, the code requires that every organization operate in honesty and exhibit competence in their operations. This was not the case with Cambridge Analytica. They deceived the public collecting their personal information without informing them (Ferrell &Fraedrich, 2011). Lastly, the company should show professionalism and integrity as stipulated in the code.

Conclusion

This report has outlined various issues in relation to the case study of the company Cambridge Analytica.  The case is related to the privacy ethical issue outlined in Relkin in the article “10 ethical issues confronting IT managers”. The report has established that the best way to solve the issue is through the ethical means this is because the legal way is expensive and can ruin the reputation of the company. The ethical way will not be expensive and will not affect the reputation of the organization. The firm should thus address the issue by reaching out to the individuals affected and informing them of the intended measures to resolve the issue.In combining the five approaches to get a solution, the firm should first employ the utilitarian method to select the best option between legal and ethical means of solving the question. The legal way will harm the reputation of the organization and will not thus be the best option. The approach will thus assist in choosing the ethical approach as the suitable one to resolve the issue. After choosing the ethical means of solving the case, the rights approach will assist will help the company in resolving the issue in a manner that does not infringe the rights of other stakeholders and in this case the voters. The company will strive not to infringe their rights to truth, privacy discloser and not to breach the terms of the agreement with the firm. The fairness approach will assist the firm to resolve the issue with impartiality without injuring the conscience of any party.

 
References

Carroll, A. B. (2006), Business and Society: Ethics and Stakeholder Management, 3rd edn.,           South-Western Publishing Co./International Thompson Publishing, Cincinnati.

Ferrell, O. C. and Fraedrich, J. (2011), Business Ethics: Ethical Decision Making and Cases,         New York: Houghton

Gelzer R, Hall T, Liette E, Reeves MG, Sundby J, Tegen A, et al. (2009). Auditing copy and        paste. J AHIMA;80:26–9

Gershuny J. (2010). Changing times: work and leisure in postindustrial society. New York:            Oxford University Press

            https://www.scu.edu/ethics/focus-areas/internet-ethics/resources/data-collection-    harvesting-personalities-online/

Jones, D. (2007), Doing the WRONG thing: 48% of workers admit to unethical or illegal acts,      USA Today, April 4-6.

Kidder, R. (2007), Ethics and the bottom line: Ten reasons for businesses to do right, Insights on   Global Ethics, London:Spring.

Raicu, I. (2016). Data Collection: “Harvesting” Personalities Online. Retrived from
Relkin, J. (2006). 10 ethical issues confronting IT managers

            Retrieved from http://www.techrepublic.com/article/10-ethical-issues-confronting-it-         managers/

Rinehart-Thompson L.A. & Harman L.B. (2006) Privacy and confidentiality. In: Harman LB,       editor. Ethical Challenges in the Management of Health Information. 2nd ed. Sudbury,      MA: Jones and Bartlett

Stanton JM.(2012). Company profile of the frequent Internet user.Communications of the             ACM ; 45:55–9.

Straub DW Jr, Nance WD. (2011) Discovering and disciplining computer abuse in organizations: a field study. MIS Quarterly ; 14:45–60.

Urbaczewski A. & Jessup LM. (2012). Does electronic monitoring of employee Internet usage      work? Communications of the ACM; 45:80–3.


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Memo

To:

From:

Cc:

Date:


Management and treatment of Property, plant and equipment

IFRSs

Canadian Generally Accepted Accounting Principles [GAAP]

Definition - An asset is a present economic resource controlled by the entity as a result ofpast events

Definition - In financial accounting, an asset is an economic resource. Anything tangible or intangible that can be owned or controlled to produce value and that is held to have positive economic value is considered an asset.

GAAP is absorbed on the practices of US companies. The Financial Accounting Standards Board (FASB) subjects GAAP. The international alternative to GAAP is the International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB). The IASB and the FASB have been working on the convergence of IFRS and GAAP since the year 2002.

In accordance with IFRS, property, plant and equipment are recognized initially at cost.

Whereas, no obvious guidance on property, plant and equipment contributed by a customer, and differences in practice may occur has been provided by Canadian GAAP.

IFRS specifically states cost includes all expenditure directly attributable to bringing the asset to the place and employed state for its intended use.

If in respect of interest and other carrying costs may be capitalised as part of the cost of a “qualifying” item of property, plant and equipment.
Incidental income or expense derived from property, plant and equipment prior to its substantial completion and readiness for use always is recognised as part of the cost of the asset.

Cost includes the estimated cost of pull to pieces and removing the asset and restoring the site arising from legal obligations (asset retirement obligations)

There is no similar requirement in respect of constructive obligations.

Changes to an existing asset departure obligation are added to or deducted from the cost of the related asset and depreciated prospectively over the asset's remaining useful life.

The application of the specific requirements for asset retirement obligations may result in differences from IFRSs
Property, plant and equipment is depreciated over its useful life.
Property, plant and equipment is depreciated even if it is idle. However, if it is held for sale (either individually or as part of a disposal group), then it is not depreciated
Depreciation of an asset is based on its cost less its residual value over its estimated useful life.

Estimated residual values reflect prices at the reporting date, based on the condition that the asset is expected to be in at the end of its useful life.
Estimates of useful life and residual value, and the method of depreciation, are reviewed at least at each annual reporting date. Any changes are accounted for prospectively as changes in estimates.
When an item of property, plant and equipment comprises individual components for which different depreciation methods or rates are appropriate, each component is accounted for separately
Subsequent expenditure is capitalised only when it is probable that it will give rise to future economic benefits.
Property, plant and equipment may be revalued to fair value if fair value can be measured reliably. All items in the same class are revalued at the same time and revaluations are kept up to date.
Compensation for loss or impairment cannot be offset against the carrying amount of the asset lost or impaired.
The gain or loss on disposal is the difference between the net proceeds received and the carrying amount of the asset.

Unlike IFRSs, depreciation of an asset is based on the greater of (1) its cost less its residual value over its estimated useful life; and (2) its cost less its salvage value (estimated net realisable value at the end of its life) over its estimated life.

Unlike IFRSs, although residual value reflects an asset's estimated net realisable value at the end of its useful life, there is no explicit guidance on whether it should exclude the effect of future inflation.

Unlike IFRSs, the useful life and method of depreciation are reviewed regularly, and residual value is reviewed only when events or changes in circumstances indicate that the current estimates may no longer be appropriate.

Any changes are accounted for prospectively as changes in estimates.

Component accounting is required for significant separable component parts of an item of property, plant and equipment when practicable and when estimates can be made of the lives of the separate components.
Subsequent expenditure is capitalised only when it is incurred to achieve greater future economic benefits
Canadian GAAP provides no guidance on the cost of a component and the replacement of components, and is less specific than IFRSs about the level at which component accounting is required.
compensation for loss or impairment cannot be offset against the carrying amount of the asset lost or impaired.

property, plant and equipment may not be revalued to fair value.

the gain or loss on disposal is the difference between the net proceeds received and the carrying amount of the asset.

References

Conceptual Framework.(n.d.). Retrieved September 17, 2016, from http://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Pages/Conceptual-Framework-Summary.aspx

FROM: NOV-DEC 2003 ISSUE | BY STEPHEN SPECTOR, & Stephen Spector, MA, FCGA, owns Spector and Associates and teaches Financial and Managerial Accounting at Simon Fraser University. He also serves on CGA-BC's board of governors. E-mailshspector@shaw.ca. (n.d.). Generally Accepted Accounting Principles . Retrieved September 17, 2016, from http://www.cga-canada.org/en-ca/aboutcgacanada/cgamagazine/2003/nov-dec/pages/ca_2003_11-12_dp_standards.aspx

R. (2013).Generally Accepted Accounting Principles - GAAP. Retrieved September 17, 2016, from http://www.investopedia.com/terms/g/gaap.asp


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Company Law


Table of Contents

Part-1: 3

Part 2: 3

Section 198A: 3

Section 191: 3

Section 250R (2) and Section 250R(3): 4

References: 4

 
Part-1:

As per the section 45A of the Corporations Act 2001, a proprietary company which is registered can be converted to a proprietary company. A proprietary company should be limited by the shares or can also be an unlimited company having a share capital. As per the act there cannot be more than 50 non-employee shareholders in the company. There are two types of proprietary companies present as per the act. They are small proprietary company and large proprietary company[1]. As per the section 134, the internal management of the company can be governed by the act which can apply to the companies as the replaceable rules. The companies, in which the replaceable rules can apply, should be registered after 1st July 1998. The replaceable rules for the proprietary companies can apply to any type of companies which have been registered after 1st July 1998 and they have been converted into the proprietary companies.  As per the section 254A, the company can issue shares including the bonus shares and preference shares and partly paid shares. The act also helps the proprietary limited companies to issue shares for different matters such as repayment of the capital for the company, participation in the profits and assets, voting etc.

Part 2:
Section 198A:

The section 198A, states that the directors have the freedom to manage the business of any company and they also can implement their powers for the betterment of the company apart from the powers stated by in the constitution of the company which should be exercised only after conducting a general meeting by all of the shareholders of the company. The act has been included in the act in the year 2001 because as the company should have the legal capacity and power to form a body of corporate, the power should be given to the directors of the company because they can engage in the different types of activities on behalf of the company unless the activities are restricted by the constitution of the company[2]. The act has also been developed and included in the corporations act because as the shareholders of the organization will not have obligation to act for the best interests of the company, the director is the best person of the organization who can take the responsibility for the welfare of the company and they can exercise their powers for the best interest of the company.

Section 191:

The section 191 states the duty of the directors of the corporations to inform the other directors of the company regarding the material interest of the director in case any conflict arises. The section of corporations act states that if the director of the corporation has any material interests regarding any particular matter then it is the duty of the director to inform in written form to other shareholders regarding it. The section was included in the corporations act 2001 by the Australian Institute of Company Directors when the honest and reasonable defence of the directors was proposed in the act. Some strict liability provisions were presented by AICD in the corporations act. The amendment by AICD also stated that sometimes it is difficult to consider the breach of providing notice to other directors of the company regarding the material interest[3]. In order to bring the solutions to the problem the AICD included the strict liability provision in the corporations act 2001 under section 191 and the section 195 was also included in order to find solutions to the problems through voting in which the director has material interests.

Section 250R (2) and Section 250R(3):

The main purpose of the section of the Corporation Act 2001 is to conduct voting in annual general meeting of the companies for the consideration of the annual reports of the company, the election of the directors, appointment of the auditor of the company and determination of the remuneration of the auditor. The sections of the corporations act also states that the directors of the corporations should give notice to all shareholders of the company regarding the remuneration report to be put in the AGM before the AGM is to be conducted. All directors of the company should have idea about the things which will be put in the AGM. The act has been enforced in the corporations act in the Corporations Amendment Act which prohibits the KMP and other parties from voting in form of proxies regarding the resolutions to be enforced for the issues related to the remuneration[4]. A list of resolutions have been provided by the amendment in the Section 250R (2) and Section 250R (3) of the Corporations Act 2001 which are related to the remuneration of the member of KMP.

 
References:

Tomasic, Roman, Stephen Bottomley, and Rob McQueen. Corporations law in Australia. Federation Press, 2002.

McKay, Jennifer. "Water institutional reforms in Australia." Water policy 7, no. 1 (2005): 35-52.

Wettenhall, Roger. "Public or private? Public corporations, companies and the decline of the middle ground." Public Organization Review 1, no. 1 (2001): 17-40.

Knight, Michael. "Governance in higher education corporations: a consideration of the constitution created by the 1992 Act." Higher Education Quarterly 56, no. 3 (2002): 276-286.

[1] Tomasic, Roman, Stephen Bottomley, and Rob McQueen. Corporations law in Australia. Federation Press, 2002.

[2] McKay, Jennifer. "Water institutional reforms in Australia." Water policy 7, no. 1 (2005): 35-52.

[3] Wettenhall, Roger. "Public or private? Public corporations, companies and the decline of the middle ground." Public Organization Review 1, no. 1 (2001): 17-40.

[4] Knight, Michael. "Governance in higher education corporations: a consideration of the constitution created by the 1992 Act." Higher Education Quarterly 56, no. 3 (2002): 276-286.


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Financial Management


Contents

Part A.. 3

1. 3

2. 4

3. 6

4. 8

5. 10

6. 11

7. 12

8. 12

Part B.. 13

1. 13

2. 14

3. 15

4. 15

5. 17

References. 18


Part A

1.

The term Payback period indicates the time period that is expected for recovery of cost of investment. With the help of payback period an investor can determine whether he should undertake the project or not. The long the payback the less is its importance. The elements which do not come under the scope of payback period are time value of money. Capital budgeting forms an important part of corporate finance. It is important to understand the way various investment projects needs to be valued so that they can determine the effectiveness of the same. It is important to determine the most profitable way in which investment can be made or the most profitable investment projects. The payback period helps the investors in making these decisions. The payback period completely disregards time value of money, which again forms an important part of capital budgeting. Under the payback period method, the number of years required for recovery of investment is calculated by counting the number of years. Suppose, 5 years is taken by the investment for earning the cost back, then the payback period in this case will be 5 years. The payback period is accepted and applied by many analysts due to its simplicity in calculation and understanding.

Although the payback period is used by different analysts, but still there are certain negative sides of this method which needs due consideration such as:

The life span of assets is not given consideration by payback period method. In case the life of the asset expires immediately after paying back of initial investment, the opportunity of generation of additional cash flow also goes off;
There is always a chance of additional cash flows arising after achieving of full payback against investment made. But this concept is completely ignored under this method;
The method is too simple for accounting of multitude cash flows that occur in reality with capital investment;
The focus of this method is only on the time required for paying back of the initial investment. The concept of profitability is totally ignored;
The time value of money does not come under the scope of this method. This is an important factor as the worth of money today will not be the same later on.

 

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

Units to be sold

64000

106000

87000

78000

54000

Contrbution

17920000

29680000

24360000

21840000

15120000

Depreciation

5800000

5800000

5800000

5800000

5800000

Machine Cost

-29500000

Other Costs

-950000

Profit

12120000

23880000

18560000

16040000

9320000

Tax

3636000

7164000

5568000

4812000

2796000

Profit After tax

8484000

16716000

12992000

11228000

6524000

Working capital

6208000

10282000

8439000

7566000

5238000

Depreciation

5800000

5800000

5800000

5800000

5800000

Net Cash Flow

-30450000

8076000

12234000

10353000

9462000

7086000

DCF *12%

1

0.892857

0.797194

0.71178

0.635518

0.567427

Discounted Cash flow

-30450000

7210714

9752870

7369061

6013272

4020787

Cumulative Cash Flow

8076000

20310000

30663000

40125000

47211000

Payback Period

2.979426253

 

Payback Period=2+(30450000-20310000)/(30663000-20310000)

=2.97

2.

The Profitability index helps in identification of the relationship between costs and benefits of the projects proposed by using the ratio:

=Present Value of Future Cash Flows                       

 Initial Investment Required

Or,

= 1 + Net Present value/Initial Investment Required

This method originally is the modification of net present value method. The profitability index is a relative measure, whereas the present value is absolute measure.

If the ratio is 1.0, this is considered to be the lowest acceptable measure on the index. This implies that if the value is below 1.0 then the Present Value of the project is lower than the initial investment. In contrary to this, the more is the value of the profitability index, the more is the effectiveness of the project as this will earn high financial benefits. This method is considered to be an appraisal technique for relevant capital outlays. Under this technique the projected capital inflow is divided by the projected capital outflow for determination of profitability of the project. The size of the project is disregarded under Profitability Index method. Hence, project having more cash inflows may lead to low profitability index calculations as the margin of profit is not that high.Hence, this method tells the analysts whether to invest in a project or not, thereby determining its outcome as profitable or non-profitable.

In case PI or Profitability Index is more than 1, the investment becomes acceptable. But if the PI is below 1, the investment must be rejected on the grounds that it will not be a profitable venture for the investor, but if the PI is equal to 1, then the option is either the investment can be accepted or the investment can be rejected.

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

Units to be sold

64000

106000

87000

78000

54000

Contribution

17920000

29680000

24360000

21840000

15120000

Depreciation

5800000

5800000

5800000

5800000

5800000

Machine Cost

-29500000

Other Costs

-950000

Profit

12120000

23880000

18560000

16040000

9320000

Tax

3636000

7164000

5568000

4812000

2796000

Profit After tax

8484000

16716000

12992000

11228000

6524000

Working capital

6208000

10282000

8439000

7566000

5238000

Depreciation

5800000

5800000

5800000

5800000

5800000

Net Cash Flow

-30450000

8076000

12234000

10353000

9462000

7086000

DCF *12%

1

0.892857

0.797194

0.71178

0.635518

0.567427

Discounted Cash flow

-30450000

7210714

9752870

7369061

6013272

4020787

Cumulative Cash Flow

8076000

20310000

30663000

40125000

47211000

Payback Period

2.979426253

Present Value of Future Cash Flows

34366703.85

Initial Investment

30450000

PI

1.128627384

 

PI= 1.12

3.

The Internal Rate of Return or IRR is a unit applicable in capital budgeting for measurement of profitability of the probable investments. The IRR is the rate of discount which makes the Net Present Value or NPV of all the cash flows from a given project equal to zero. The formula of IRR is similar to that of the NPV.

Where, Ct = net inflow of cash during ‘t’ period;

            Co = cost of total initial investment;

            r = rate of discount;

            t = time period number.

If the Internal Rate of Return of a project is high, it implies that it is desirable to undertake the project. The Internal Rate of Return remains uniform irrespective of the type of investments. IRR can be used while ranking multiple possible projects that an organization is thinking of on a relative basis (Chiu, 2013, p.801). If the cost of investments is considered to be equal for different projects, the one which has highest Internal Rate of Return seems to be the best and be undertaken first.

Internal Rate of Return

The Internal Rate of Return can be considered as the rate of growth expected by a project to generate. In real sense, what happens is, the rate of return which a project finds at the end is most of the times not similar to the one expected by it will estimating the rate of return. Therefore, a project generating highest IRR value, disregarding the options available will still generate better options of growth. IRR is popularly used while comparing the profitability generated by newly established operations with that of the old ones which are expanding.

A company X Ltd. which is operating in energy may make use of Internal Rate of Return for determining whether they need to undertake operations of a new power plant or refurbish the old existing ones and make initiatives for expanding the same. While both the options will add value to the company X Ltd., only one between the two will be a more profitable venture for the organization.

Therefore, a project where the IRR is higher than that of the cost of capital is considered more profitable for the organization and hence the company will be more interested to take up such projects. A Required Rate of Return also known as ‘RRR’ is essential while planning for investment projects for the purpose of determining the percentage of minimum acceptable return which the desired investment is expected to earn in order to become worth or beneficial.Whenever the IRR of a project is likely to be more than the RRR of the same, the project is considered to be worthy and profitable. However, a company will never undertake a project depending alone upon this assumption (Björk, 2014, p.93). Apart from the above benefits of IRR, the technique suffers certain problems such as:

the technique can mislead in case they are used alone;
it becomes difficult to compare projects having different lengths of time by the use of IRR;
The technique cannot establish a universal rule.

IRR= 17.20%

4.

After deduction of present value of cash outflows from present value of cash inflows we get Net Present Value or NPV. The utilization of Net Present Value in capital budgeting is that it helps in determining the profitability of an investment. The formula used for calculation of NPV is shown below:

Where,

Ct = net inflow of cash during ‘t’ period;

Co = cost of total initial investment;

r = rate of discount;

t = time period number.

Where, the NPV or the Net Present Value is positive it can be assumed that estimated earnings of a project will exceed the anticipated costs. Hence, if an investment results in positive Net Present Value the project can be assumed to be a profitable one and if the result is a negative NPV then the project may lead to net loss. Therefore, the NPV follows a rule that only those investments need to be undertaken which will result in positive NPV. One can use tables, spreadsheets or Microsoft Excel for calculating Net Present Value. Determining which project will be suitable is a big challenge as there is presence of many different ways of measuring value of future cash flows. The time value of money indicates that the value of money is more at present compared to that in the future. There are two possible reasons for this; one is the earnings which could potentially be made use of by using the money while the intervening time and the other one is inflation. Hence, value of dollar earned at present will not remain the same that earned after five years (Danielson, 2014, p.1). The value will obviously deteriorate.

Under NPV there is an element named as discount rate which helps in accounting these. The identification of discount rate varies from company to company. The NPV has certain drawbacks which need to be addressed such as:

the Net Present Value is reliable on multiple estimates and assumptions, hence the chances of error also increases;
the elements of NPV such as cash flow estimates and discount rates may not be practical enough to account the associated risk of a project;
Payback period method is a more commonly used metric compared to that of the Net Present Value. The reason for this is that the Payback period method is much simpler compared to this;
Internal Rate of Return is also used as an alternative metric against Net Present Value.

Although there are several companies which follow this method, but due to its drawbacks in certain areas many favour other alternatives which can enable them get more accurate results on profitability of a prospective project.

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

Units to be sold

64000

106000

87000

78000

54000

Contrbution

17920000

29680000

24360000

21840000

15120000

Depreciation

5800000

5800000

5800000

5800000

5800000

Machine Cost

-29500000

Other Costs

-950000

Profit

12120000

23880000

18560000

16040000

9320000

Tax

3636000

7164000

5568000

4812000

2796000

Profit After tax

8484000

16716000

12992000

11228000

6524000

Working capital

6208000

10282000

8439000

7566000

5238000

Depreciation

5800000

5800000

5800000

5800000

5800000

Net Cash Flow

-30450000

8076000

12234000

10353000

9462000

7086000

DCF *12%

1

0.892857

0.797194

0.71178

0.635518

0.567427

Discounted Cash flow

-30450000

7210714

9752870

7369061

6013272

4020787

Cumulative Cash Flow

8076000

20310000

30663000

40125000

47211000

Payback Period

2.979426253

Present Value of Future Cash Flows

34366703.85

Initial Investment

30450000

PI

1.128627384

NPV

3916703.847

IRR

17.20%

5.

The term sensitivity analysis indicates an analysis which is helpful in finding out the level of sensitivity of an output against change of input, thereby making the other inputs remain constant or fixed (Singleton, 2016, p.1910). In corporate finance this term refers to analysis of the way each input variables affect net present value or any other output thereby keeping the variables constant. It indicates the level of dependency of an output on each input. This is helpful in assessment of risk.

Old

New

% Change

Price

485

500

3.09%

NPV

3916703.847

6045067

54.34%

Sensitivity

17.59

 

Workings

Sales price

500

Variable Cost

-205

Contribution

295

 

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

Units to be sold

64000

106000

87000

78000

54000

Contrbution

18880000

31270000

25665000

23010000

15930000

Depreciation

5800000

5800000

5800000

5800000

5800000

Machine Cost

-29500000

Other Costs

-950000

Profit

13080000

25470000

19865000

17210000

10130000

tax

3924000

7641000

5959500

5163000

3039000

Profit After tax

9156000

17829000

13905500

12047000

7091000

Working capital

6400000

10600000

8700000

7800000

5400000

Depreciation

5800000

5800000

5800000

5800000

5800000

Net Cash Flow

-30450000

8556000

13029000

11005500

10047000

7491000

DCF *12%

1

0.892857

0.797194

0.71178

0.635518

0.567427

Discounted Cash flow

-30450000

7639286

10386639

7833498

6385050

4250595

Cumulative Cash Flow

8556000

21585000

32590500

42637500

50128500

NPV

6045066.972

IRR

19.93%

6.

Old

New

% Change

Quantity

389000

427900

10.00%

NPV

3916703.847

9067343

131.50%

Sensitivity

13.15

 

Workings

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

Units to be sold

70400

116600

95700

85800

59400

Contrbution

20768000

34397000

28231500

25311000

17523000

Depreciation

5800000

5800000

5800000

5800000

5800000

Machine Cost

-29500000

Other Costs

-950000

Profit

14968000

28597000

22431500

19511000

11723000

tax

4490400

8579100

6729450

5853300

3516900

Profit After tax

10477600

20017900

15702050

13657700

8206100

Working capital

7040000

11660000

9570000

8580000

5940000

Depreciation

5800000

5800000

5800000

5800000

5800000

Net Cash Flow

-30450000

9237600

14157900

11932050

10877700

8066100

DCF *12%

1

0.892857

0.797194

0.71178

0.635518

0.567427

Discounted Cash flow

-30450000

8247857

11286591

8492998

6912975

4576922

Cumulative Cash Flow

9237600

23395500

35327550

46205250

54271350

NPV

9067342.61

IRR

23.71%

7.

Considering the fact that the project has a positive net present value the organization should consider producing the product.

8.

This would to a great extent impact the analysis as the loss of revenue from lowering of sales of other models impacts the overall revenue of the organization and hence where the decrease in sales is more than the NPV generated the project should be discarded.

Part B

The process of capital budgeting includes identification and evaluation of capital projects for the organization. By the term capital projects we mean those projects where cash flows are received by the company over a long period of time, which may be more than a year. A company makes use of this process while examining decisions related to purchase of new machines, setting of operations in another area, replacement of assets or shifting of headquarter. The process of capital budgeting comprises of certain steps such as:

Idea generation;
Analyzing the laid proposals;
Establishment of a corporate capital budget; and
Monitoring the scenarios or process and initiate post audit;

There are several techniques used in the capital budgeting procedure:

Payback period method;
Profitability Index;
Internal rate of Return;
Discounted Payback Period;
Net Present Value;
Accounting Rate of Return.

1.

Under Interest Rate Risk the financial condition of an organization is exposed to unfavourable movement in interest rates. While managing the interest rate risk it is essential to make sure that the appropriate policies and procedures, internal controls and management information system are in line for maintaining the interest rate risk at practical level having continuity and consistency. According to the balance sheet of the organization the long term debt stands at $290000 (Chang, 2014, p.145).

Period Ending

30/06/2015

30/06/2014

30/06/2013

30/06/2012

Liabilities

Current Liabilities

Accounts Payable

683,000  

642,000  

517,000  

554,000  

Short/Current Long Term Debt

698,000  

708,000  

820,000  

779,000  

Other Current Liabilities

130,000  

93,000  

83,000  

64,000  

Total Current Liabilities

1,283,000  

1,262,000  

834,000  

918,000  

Long Term Debt

290,000  

238,000  

648,000  

544,000  

Other Liabilities


Deferred Long Term Liability Charges

Minority Interest

Negative Goodwill

 
Total Liabilities

1,802,000  

1,715,000  

1,701,000  

1,685,000  

2.

The method by which a company’s stock price base is valued on the basis of a theory that the stock of the company is worth the total of its future dividend payments, discounted back to the present value of the same is termed as Dividend Discount Model. Hence, the valuation of the stocks is done on the basis of NPV of future dividends. The equation used under this is named as Gordon growth model.

Where, P = present price of stock

g = the constant growth rate of perpetuity which is expected for dividends

            r = company’s cost of equity capital which is constant

Dï = value of dividend next year.

The most recent price of the share i.e. HVN is $5.2. According to yahoo finance website the organization does not have a beta value. In addition to the same the organization had declared a dividend of 0.17 last year. The market value of the equity of the organization is $17509894 with a volume of 3,402,406. The 10 year government bond yield is 2.25%. This can be considered to be as the risk free rate.

3.

Considering the fact that the break up of the debt was not given in the balance sheet available in the annual report of the organization and yahoo finance the market value of debt could not be calculated.

4.

By the term weighted average cost of capital or WACC it is meant, calculating the company’s cost of capital under which each of the categories of capital is weighted proportionately. While calculating the weighted average cost of capital things like, long term debt, common stock and preferred stock are included. The weighted average cost of capital can be achieved by using the given formula:

Where, Re = cost of equity

            Rd = cost of debt

            E = market value of company’s equity

            D = market value of debt of the firm

            V = E+D

           E/V = % of financing (equity)

           D/V = % of financing (debt)

Tc = corporate rate of tax.

 

In this case there are a few major points which need to be analyzed i.e. the organization does not have Beta value without which the cost of equity can not be calculated. However going by the dividend paid and the market price of the share the cost of equity of the organization is:

Ke= D/MP

= 0.17/5.1

=3.3%

Kd= Interest (1- rate of tax)/Debt

= 32872( 1-0.30)/290000

= 7.93%          

Weights

Cost of capital

Equity

2536000

0.897381

3.30%

0.029614

Debt

290000

0.102619

7.93%

0.008138

2826000

3.78%


Hence theoretically the WACC of the organization is 3.78%.

According to the pure play method we shall assume the public company in this case to be Woolsworth. The beta of Woolsworth is 0.7, and a debt to equity ratio of 0.5145.

Unlevered beta of Woolworth = 0.7/ 1+0.5145(1-0.30)

=0.5146

Beta of Harvey Norman= 0.5146(1+(0.053(1-0.3)))

=0.533

Ke= 2.25 +0.533(7.93-2.25)

=5.27

Weights

Cost of capital

Equity

2536000

0.897381

5.27%

0.047292

Debt

290000

0.102619

7.93%

0.008138

2826000

5.54%


5.

The problem of using this method is that the conditions existantin the case of the assumed organization might not be the same for the privately held organization.

 
References

Chang, C.L. and McAleer, M., 2014. Just how good are the top three journals in finance? An assessment based on quantity and quality citations. Annals of Financial Economics, 9(01), p.145.

Björk, B.C. and Solomon, D., 2014. How research funders can finance APCs in full OA and hybrid journals. Learned Publishing, 27(2), pp.93-103.

Chiu, S.C., 2013, July. Identifying Sub-community of Finance Research.InInnovative Mobile and Internet Services in Ubiquitous Computing (IMIS), 2013 Seventh International Conference on (pp. 801-804). IEEE.

Danielson, M.G. and Heck, J.L., 2014. Voting with their feet: in which journals do the most prolific finance researchers publish?. Financial Management, 43(1), pp.1-27.

Singleton, K.J., 2016.Report of the Editor of the Journal of Finance for the Year 2015. The Journal of Finance, 71(4), pp.1895-1910.


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Taxation

Name

Institution

Part a: Capital Gains Tax

Law of Taxation Subjected to Selling a Non-Residential House in Australia

Selling a residential house in Australia is different from selling a non- residential house in terms of taxation. The primary home is usually exempted from Capital Gains Tax (CGT). This is the tax accrued on profits made from disposing off one’s assets. The Federal Government of Australia collects this tax through Australian Taxation Office (ATO) (Nevile, 2015). For those properties that one have been a previous occupant, then later used as rentals, CGT applies for the period that they served as rentals. A property is termed as a primary resident if, your kindred and their belongings reside in it (Austin, Gurran, & Whitehead, 2014). It serves as your primary mail address. It is your electoral roll address. It has a connection to gas, power, and phone. This criterion disqualifies holiday homes, and hobby farms as primary residents. However, there are two types of exemption to CGT (Nevile, 2015). These are a full and partial exemption. One is legible for full exemption if, the residence has served as home for your kindred throughout the period of ownership. The residence has never been used for commercial purposes from which it could have accrued profits. It must be based on two hectares and below. Partial exemption on the other hand applies if the dwelling served as your primary residence for a period of time (Faccio & Xu, 2015). You and your dependents live separately. As such, part of the residence has been in the past used for commercial purposes that accrued income. In this case, the house resides on a land that is more than two hectares. In addition, when selling your home, it is not subjected to GST and at the same time, one cannot claim GST credits (Steenekamp, 2012).

 
Goods and Services Tax (GST)

This is a 10% tax broadly based on all transactions taking place in Australia. All businesses are required to register for GST; they included in the price charged for goods and services offered (Verikios et al., 2016). When these businesses acquire new services or goods they usually claim this tax. For a transaction to qualify to be charged GST, it should be a payment to goods or services; this does not only include monetary transaction but also barter based transactions. It also includes payments that are meant by not doing something, but that have occurred during a business transaction (Steenekamp, 2012). It should have taken place in Australia. Goods are said to be Australia based if they have been availed to the buyer in Australia, their origin was Australia, imported to Australia. However, exports from Australia are not subjected to GST. Other than services and goods, a transaction is Australian based if, it took place in Australia, and the transaction took place via an Australian based business. Transaction involving properties are said to be Australian based if they are, buildings or land, interest accrued on land, land-based rights, license issued to facilitate someone to occupy a piece of land (Woellner et al., 2016).
 

Partly Taxable Sales

Some sales are exempted from GST if they can be disassembled into constituents parts which are fall into the category of GST-free. GST will only apply on the parts to which accrue the tax. Capital asserts based transactions attract GST taxes (Verikios et al., 2016).

Exemptions to Capital Gains Tax

Apart from the above-mentioned exemptions to Capital Gain Tax, the following assets are also exempted from GST: motor cycles or other vehicles falling in that category, a car that ferries nine passengers and below and less than a tonne. Assets acquired prior to 20th September 1985. Items used for personal needs which were acquired for $10,000 or less, collectables are also exempted from GST (Woellner et al., 2016). Depreciating assets which are meant for trading stock and taxation. In addition, awards unless they were acquired via a transaction. Proceeds acquired through gambling, compensation from an injury suffered during one’s occupation. Some testamentary gifts are also exempted from GST. Shares which are associated with development fund, financial transactions which fall under the TOFA rules are also exempted from GST (Woellner et al., 2016).

In order to calculate Fred’s net capital gain, the loss accrued from the sale of shares will not be included in the calculation as they fall into the categories of those assets which are exempted from calculating capital gain. Had the loss been accrued from selling antiques the results would not be different as antiques fall in the same category as the sale of shares which are not included in the calculation. To calculate capital gain accrued from the sale of Fred’s holiday home.

Selling price= $800,000 legal fees= $1100 (Inclusive of GST) real estate agent’s commission = $9,900 (Inclusive of GST) buying price= $100,000 stump duty=$2,000 legal fees= $1000 building garage= $20,000.

Capital gain = $(800,000-1,100-9,900-100,000-2,000-1,000-20,000) = $. 666,000.

Part b: Fringe Benefits Tax

Fringe benefits tax is subjected to employers for benefits extended to employees instead of being awarded wages and salaries. It is treated separately with income tax, and its calculation is based on the value of the fringe benefits extended. Any Australian business enterprise that offers fringe benefits to its employees must register for Fringe Benefits Tax. Fringe benefits serve as a technique to retain the best workers in the firm and prevent them from leaving the firm. Some of the forms of fringe benefits include cars, parking slot, loans which attract low interest. The fridge benefit taxation period run through from 1st April all the way to 31st March (Hodgson & Pearce, 2015).

Ways in which a Business Enterprise can Provide Fringe Benefits

Determine how much fridge benefits is payable, register your business for Fridge Benefit Tax. In addition, make sure to maintain proper records based on the fridge benefits offered. Finally, always pay a FBT to ATO after lodging a return, and make sure you know benefits that are exempted when paying FBT and report the fridge benefits extended to your employees.

Benefits Exempted From Fridge Benefits

Some benefits are exempted from fridge benefit tax. For example, paying employees their wages and salaries, shares which were obtained via share schemes approved by the employees, contributions made by the employer in order to comply with the superannuation employee’s funds, instances when an employer gives or sells their car to the employee on closure, and payments of dividends or amount that is deemed as dividend (Shields & North-Samardzic, 2015).

Ways in Which an Employer Can Lower Fridge Benefit Tax Liability

An employee can reduce the amount accrued through benefits offered to the employee through the following way: offering benefits that are exempted from FBT, offering a salary in form of cash instead of providing fridge benefits (Woellner et al., 2016).


Forms of Fringe Benefits

Car fridge benefit is the benefit that takes place when an employer offers their car to their employee for personal use. A car is considered as a fridge benefit if it serves as a station wagon or sedan, a car that has been designed to fit below nine passengers, a vehicle whose load capacity is below a tonne. Vehicles which do not meet the above criteria and happen to be used by the employee for personal gains, the fridge benefits associated from which such vehicles are considered residual (Woellner et al., 2016). A car is considered to have been used for private purposes if an employee or any other person associated with the employee uses it for private activities irrespective of the day, on the occasion that a car has been in the garage in their homes or a garage near their place of residence irrespective of the fact that it might have been there due to security reasons. It is still considered to have been used privately. If the employee resides in the place of work, the car is assumed to be accessible for private purposes. However, there are circumstances when the use of a car can be exempted from the FBT (Gupta & Sawyer, 2015). For instance, when an employee uses a taxi privately, utility or panel van whose load capacity is below a tonne and is used for travelling to work from home. Travels made incidentally in the course of fulfilling employment duties which are travel related. In addition, attending to activities that are not related to work, for instance, the use a car to aid in domestic waste disposal (Tang & Wan, 2015). The following occasions are considered as residual fridge benefits. When an employer reimburses any expenses accrued during transport, when an employer allows an employee utilise their electronic toll tags, by allowing your employee to utilise a motor vehicle which does not qualify as a car for private purposes.

The other form of fringe benefit is in terms of car parking services. Car parking services offered to an employee qualify as a fringe benefit if the employer owns or controls the car park if the car remains in the car park for a period exceeding four hours which fall between 7.00 am in the morning and 7.00 pm in the evening irrespective of the day of the week. The employee owns the car or has been provided by the employer; the parking services have been offered for the benefit of the employee; the car is parked to a location that is in close proximity to the employee’s place of work (Pearce & Pinto, 2015). The next form of fringe benefit is the entertainment fringe benefit. For a benefit to be considered as an entertainment fridge benefit, it has to be in term of drink, recreation, accommodation, and food. Activities that fall under recreation include activities that are used to derive amusements like playing golf and so on. When an employer reimburses an employee or a third party expenses, this is considered as an expense fridge benefit. These expenses could have been incurred privately or through business activities. The other form of fridge benefit is loan fridge benefit, which occurs when an employer offers a loan to the employee that does not attract any interest or a loan whose interest is low. When an employer does not need their employees to pay their debts, this is called debt waiver benefit. Nevertheless, when a debt is written off genuinely as a bad debt, it does not fall in this category. The next fridge benefit is called housing fridge benefit, which is when an employer provides a place of accommodation to their employees for free or at a lowered rental fees (Pearce & Pinto, 2015). Accommodation that is located in a remote area is exempted when determining fridge benefits. If the same employees are entitled to not less than two meals per day, then this becomes board fridge benefit. If an employee spends considerable time away from their primary place of resident, the employer is supposed to reimburse them all the expenses incurred during this period this is called living away from home allowance (LAFHA) fringe benefit (Mather, 2013). Property fringe benefit, on the other hand, occurs when an employer sells at a reduced price or gives an employee a product free of charge (Pearce & Pinto, 2015).

In the case of Periwinkle Pty Ltd, they will incur FBT for the period 1 May 2015 to 31 March 2016 in which Emma used the car; the company will also incur expense fridge benefit for reimbursing Emma the money used for repairs during the business activities she was attending to. Despite the fact that the car was at the airport car park for ten days, the company will pay car parking fringe benefit due to the fact that the car was in the parking slot in respect to Emma business activities. The company will also pay loan fringe benefit for the loan that Emma took because the interest rate was below the benchmark interest rate of 5.95%. The company will also pay property fringe benefit for the bathtub that Emma bought from the company at a discounted price. The company will also pay living away from home allowance (LAFHA) fringe benefit for the period that Emma spent away from home for a business related reason. A 49% FBT rate is to be charged for any fridge benefits offered for the FBT year ending 31 March 2016.

FBT= ($33,000 + $550 + $500,000 + $1,300) * 49%= $ 262076.50

Had Emma bought the shares herself there would not have been any difference since acquiring of new assets does not fall in any form of fridge benefit.


References

Austin, P. M., Gurran, N., & Whitehead, C. M. (2014). Planning and affordable housing in           Australia, New Zealand and England: common culture; different      mechanisms. Journal of Housing and the Built Environment, 29(3), 455-472.

Braverman, D., Marsden, S.J., & Sadiq, K. (2015). Assessing taxpayer response to legislative        changes: A case study of ‘in-house’fringe benefits rules. Journal of Australian          Taxation, 17(1), 1-52

Faccio, M., & Xu, J. (2015). Taxes and capital structure. Journal of Financial and Quantitative Analysis, 50(03), 277-300.

Gupta, R., & Sawyer, A. J. (2015). The costs of compliance and associated benefits for small        and medium enterprises in New Zealand: Some recent findings. In Australian Tax           Forum, 30, 24-33.

Hodgson, H., & Pearce, P. (2015). TravelSmart or travel tax breaks: is the fringe benefits tax        a barrier to active commuting in Australia? eJournal of Tax Research, 13(3), 819-       824.

Mather, P. (2013). LAFH changes increase employer compliance burden. Taxation in         Australia, 47(8), 496-499.

Nevile, J. W. (2015). Economic Rationalism: The Human Dimension. Post-Keynesian Essays        from Down Under Volume III: Essays on Ethics, Social Justice and Economics:            Theory and Policy in an Historical Context, 3, 127-134.

Pearce, P. & Pinto, D. (2015). An evaluation of the case for a congestion tax in Australia. Tax      Specialist, 18(4), 146-148.

Shields, J., & North-Samardzic, A. (2015). 10 Employee benefits. Managing Employee     Performance & Reward: Concepts, Practices, Strategies, 218-225.

Steenekamp, T.J. (2012). The progressivity of personal income tax in South Africa since    1994 and directions for tax reform. Southern African Business Review, 16(1), 39-57.

Tang, R. & Wan, J. (2015). Fringe benefits tax and fly-in fly-out arrangements: John Holland       Group Pty Ltd v Commissioner of Taxation. Australian Resources and Energy Law   Journal, 34(1), 17-23.

Verikios, G., Patron, J., Gharibnavaz, R., Economics, K. P. M. G., & Winston, A. (2016).             Options for reforming Australia’s goods and services tax. Annual Conference on           Global Economic Analysis, Washington DC, 1-26.

Woellner, R., Barkoczy, S., Murphy, S., Evans, C., & Pinto, D. (2016). Australian Taxation          Law 2016. Melbourne: Oxford University Press.


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Introduction:

This paper focuses on the case of Claire, who is facing issues with work-life balance. Work-life balance represents the ideal prioritization ofwork and life (Becker, 2012). This indicates that people should refrain from over prioritizing work or family and should establish a proper balance between both. In the given case, Claire, a professional working in the insurance sector, is struggling to find the right work-life balance. She is under a lot of stress and is highly frustrated as she is finding is difficult to manage her two young children while taking care of job responsibilities. The key issue in the case is the fact that the management of the company Claire works for, is not delivering on its promise of providing a flexible work schedule that could help establish the right work-life balance for Claire. In this context, the paper critically analyzes Meyer and Allen’s Model of Organizational Commitment and uses this model to evaluate the given case and make effective recommendations.

Literature Review:

Organizational commitment is the degree to which an employee identifies with a particular organization and its goals, and wants to keep his or her relationship with it (Mercurio, 2015). Therefore, involvement in work means to identify and commit to a specific job, while organizational commitment is the individual's identification with the employing organization. Organizational commitment represents belief in the goals and values of an organization and having willingness to exert considerable effort on behalf of the organization and, ultimately, wanting to remain a member of the same. It is the psychological identification of a person with the organization where they work. There is now consensus that organizational commitment is a multidimensional construct, I.e., under the name of common commitment there are different types of commitment independent to each other, so that a person may develop one or the other kind of commitment. One of the most popular multidimensional models has been the model by Allen and Meyer (1991).

As per Allen and Meyer (1991), the identification of organizational commitment can take place in three ways:

•             Affective: Emotional connection to an organization; a strong affective commitment manifests itself so that the organization has a great personal meaning for the employee and that the employee will therefore belong to their future.

•             Normative: acceptance of organizational values and experienced obligation of the employee to remain in the organization because of "investment made by the organization for the employee (e.g. education and training), obligation for ethical and moral reasons.

•             Continuation related Commitment: switching costs when they leave the organization (as is the expected value of remaining in an organization). Also known as a rational level of organizational commitments.

Allen and Meyer developed a classic short questionnaire on commitment. In a seven-stepped response scale from "strongly disagree" to "strongly agree", employees express themselves on a wide variety of factors, including loyalty and commitment on. In the questionnaire of Allen and Meyer, statements associated with each of the three commitment components (affective, normative, continuance based) are to be evaluated (Roe, 2015).

As per Wiener (2015), the model has been criticized as a justification for the adherence to the status quo. There is a widespread Meta context which defines itself through Commitment as a method and the positions and institutions only represent hierarchy and order. This is irrational; Bartley speaks disparagingly of the "flight into Commitment". Rational other hand, was a meta-context, which seeks to create new positions and institutions and improve existing ones.

The following factors influence the three types of organizational commitment highlighted by Allen and Meyer:

Age - There is a positive correlation between age and organizational commitment, i.e. as an older worker tends to be more committed to the organization. Effect of age factor is explained by the satisfaction of higher older workers from their jobs resulting from the progress of key positions and the cognitive justification for remaining in the organization over time (Wiener, 2015).

Gender - Studies show that there is a weak relationship between gender and organizational commitment. Women tend to develop a higher commitment to the organization when the explanation is low discrimination against women in some organizations and politicizing women about the many obstacles placed before them (Sargic, 2014).

Education - the higher the level of education rises to a level of organizational commitment. This relationship stems from the fact that workers with higher education levels have higher expectations that enterprises find difficult to meet. In addition, employees with higher education have more job opportunities (Duffy, 2012).

Marital Status - Married people demonstrate a higher organizational commitment. This is due to the fact that married people are under greater financial burden and therefore they are more committed to their jobs due to the salary (Kanter, 2013).

Seniority in the workplace - this term includes specific job seniority and length of service. As the employee is at work longer so it accumulates seniority benefits over the years and therefore communicates with higher commitment to the organization.

Perceived competence - the employee perception of the organization as such can provide a high level of growth and development and will increase the level of binding for corporate employee (Dirani and Kuchinke, 2015).

Practical ability - workers with high skills and capabilities will deliver greater value to an organization which would win rewards and appreciation from the organization which increases their commitment to the organization (Duffy, 2012).

Salaries - benefits and higher wages increases the commitment arising from self-organization to which economic but also a sense of self-esteem high (Richard, 2012).

Analysis:

The given case focuses on Claire, who has been working in the insurance industry for over 15 years. She started her career at the company NDI and excelled at her work, which promoted the management to give her fast promotions. She climbed the corporate ladder and worked in the marketing department. She reached a senior management position too and further growth prospects were quite positive for her. However, with increasing work pressure and responsibilities, she got too busy with work and could not dedicate enough time for her personal life. This compromised her relationships and she could not have a long term, sustainable relationship. When she became 37 years of age, she decided that it was high time for her to have children. Using the option of IVF she had two children and took two years of leave from her organization in order to take care of the babies. She had saved enough funds and leaves to accommodate this break. Two years later, as her children started to attend nursery, she had more time in hand and decided to return to work. However, she wanted a flexible work environment with reduced pressure and high work-life balance. The HRM of NDI stated the organization was traditional and did not have such flexibility. She was recommended to switch to another company, Surelife, which had a good reputation for work-life balance. Claire compromised her career growth for her family and took a job position which is two steps lower than her senior management position at NDI. She clearly mentioned to her manager at Surelife that she wanted the option of working from home at least one day every week and the option of coming in late and leaving early once every week. These options would enable her to take care of her children effectively while managing work responsibilities. The problem faced by Claire is that though she had a verbal agreement with her manager at Surelife, her work pressure is high and she is not being able to work from home or leave work early every week. She is highly frustrated due to not being able to manage her family and work lives efficiently.

With respect to the model of Allen and Meyer (1991), organizational commitment is divided into three distinct components:

• Affective commitment: This is the employee's emotional attachment to the company, acquired as a result of the satisfaction of the needs and expectations of the worker. In the given case, Claire does not have any emotional attachment with Sure life. Her work experience has been mostly frustrating and her manager has not been cooperating with her. Her needs and expectations have not been made and she has been made to come to office, stay in office, etc. eve when her presence was not directly required.

• Continuance commitment: This is a result of the investment of time and effort that the person has for his tenure with the company and would lose if they leave the job. In the given case, Claire has not been working at Surelife for a long period of time. Also, she is working for less pay and in a lower position than she deserves in order to take care of her children. She has over 15 years of experience in the industry and has even held a senior management position. She can find other employment options easily. Thus, she does not have continuance commitment.

• Normative commitment: This is the moral duty or gratitude felt by the worker who must respond reciprocally to the company as a result of profits made (personalized treatment, better working conditions, etc.). In the given case, the verbal agreement made between Claire and her manager has been breached repeatedly. Thus, she does not have a moral duty or gratitude towards the company.

Thus, from Allen and Meyer’s model (1991), it can be understood that Claire does not have any form of organizational commitment towards Surelife, and this is a result of the way the organization has treated her. The main source and beginning point of the conflict between Claire and her manager, Peter, is the fact that while Claire clearly mentioned her need of having a flexible schedule, Peter kept making her come to work and stay at work. In many instances, the work involved did not even need Claire’s presence. Also, while Claire has worked very hard at Surelife and developed a self-dependent team, Peter does not acknowledge her efforts. While Surelife has established an image of being progressive and flexible and has developed the reputation of being an organization which is highly inclusive of women and sensitive to their needs, in reality, the organizational culture is traditional and employees are expected to be present at office and dedicate their time fully to work. Irrespective of efficiency or results, employees are expected to comply with the standard policies and work schedules. There is typical gender politics at play here and Peter is being insensitive to Claire’s needs. It must be noted that Claire’s performance has been excellent and her flexible schedule has not compromised work in any way. Yet, Peter is not comfortable with the schedule and it is likely that he feels that Claire is getting unfair benefits. Another point that needs to be noted is that the management of Surelifehave negotiated with Claire by using the bad faith negotiation style. She has been made false promises. The main factor that has caused stress to Claire is the unnecessary and unfair work pressure put on her by her manager, Peter. It is becoming a major problem for Claire to take care of her children due to last minute changes in schedule influenced by her manager’s actions and decisions. While Claire had been promised flexibility, Peter instructed her to find a permanent emergency option to take care of her children in case of last minute changes in work schedule. Peter expects Claire to be available full time and has made it clear that the work pressure will be too high to permit flexibility.

Conclusion and recommendations:

It can be concluded that, in the given case, Claire does not have any form of organizational commitment towards Surelife, and this is a result of the way the organization has treated her. In order to solve this issue, Claire must communicate directly with the CEO. The CEO had stated that as long as Claire sorts her schedule and flexibility out with her manager, there will be no problems. If Claire communicates her exact needs clearly and elaborates that her schedule does not lower the qualityof her performance in any way, the CEO is likely to see her point. Claire should request the formation of a new contract which clearly highlights the flexible schedule elements. This will ensure that if the manager breaches the terms, Claire can defend herself. If the scenario does not improve, Claire must switch to another company with better work-life balance.


References:

Becker, H. S. (2012). "Notes on the Concept of Commitment".American Journal of Sociology.

Dirani, K. and Kuchinke, K. P. (2015). "Job satisfaction and organizational commitment: Validating the Arabic satisfaction and commitment questionnaire (ASCQ), testing the correlations, and investigating the effects of demographic variables in the Lebanese banking sector". The International Journal of Human Resource Management. 22 (5): 1180.

Duffy, R. (2012). "Perceiving a calling, living a calling, and job satisfaction: Testing a moderated, multiple mediator model". Journal of Counseling Psychology. 59 (1): 50–9.

Kanter, R. M. (2013). "Commitment and Social Organization: A Study of Commitment Mechanisms in Utopian Communities". American Sociological Review. 33 (4): 499.

Mercurio, Z. (2015). "Affective Commitment as a Core Essence of Organizational Commitment An Integrative Literature Review". Human Resource Development Review. 14 (4): 389–414.

Meyer, J. P. and Allen, N. J. (1991)."A three-component conceptualization of organizational commitment".Human Resource Management Review.

Richard, M. (2012).Employee-organization linkages: The psychology of commitment, absenteeism, and turnover. New York: Academic Press.

Roe, R. A. (2015)."Beyond the three-component model of organizational commitment".Journal of Applied Psychology. 93 (1): 70–83.

Šargić, Č. (2014). "Organizational Commitment and Job Satisfaction Among Nurses in Serbia: A Factor Analysis". Nursing Outlook. 62 (6): 415. doi:10.1016/j.outlook.2014.05.003. PMID 25062809.

Wiener, Y. (2015). "Commitment in Organizations: A Normative View". Academy of Management Review. 7 (3): 418.



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Mental health recovery Journey

Insert Name

Insert Institution’s Name

Introduction

The journey of mental health recovery is the responsibility of both the nurse and the consumer. It is important for both the stakeholders to develop a recovery plan where the consumer communicates easily on what is meaningful. This plan will generally guide the mental health recovery process. Therefore, the essay will critically assess my recovery plan apart from discussing the obstacles that hindered me from attaining the specific objectives as well as those elements that assisted me in realizing the specific objectives. A short and precise explanation will be provided on how I felt to narrate my story while working closely with the new supporter. Moreover, my discussion will also focus on the external and internal parameters that influenced the success of my journey to recovery as anchored in reflective practice. It is worth to note that the essay focuses on critical review of mental health recovery as emphasized by the holistic model approach. This will generally facilitate comparison of my journey to recovery with the medical model approach. In summary, I will give a description of my personal perception of mental health recovery in relation to nursing practice while at the same time illustrating the significance of relationship building as a therapeutic process.

Developing a recovery plan

I do believe that there are approximately three components that are essential for mental health recovery as illustrated in figure 2

In figure 1, I can say that my ultimate outcome from my plan is to feel happy and comfortable despite the life challenges that I am experiencing now and even in the coming future. I have to remain happy at whatever cost. I must fight this mental illness that is retarding my life progress.

[Description: katarinapic]

[Oval: 1. Self-commitment to recovery process: this requires following stepwise plan enough to recovery] 

Figure 1: Mental health recovery depends heavily on these components that needs to be implemented. This may pose a great challenge. However, it is worth to note that the three components are very real as well as achievable.

Self-commitment to recovery process

In my journey towards mental health recovery, self-commitment will be the first step. I believe that mental health recovery relies heavily on taking the initial steps of moving forward so as to improve the mental health and consequently life. It would be essential for the nurse and the consumer to make an agreement and act upon the covenant in a stepwise manner (Allison, Mark & Gary, 2015). This is to emphasize on the objective of the plan. Notably, in most of the cases recovery planning focuses on assessment. The implication is that assessment says a lot about the character of the consumer at that particular time, but it does not give any clue where the consumer is headed to. Therefore, I believe that alternative plans can be drawn to encompass long-term objectives rather than the simple short-term objectives. Ideally, a good recovery plan needs to focus primarily on long-term objectives and at the same time, including the intermediary goals which are less intimidating recovery steps (Mary, Scott, & Scott, 2010). This will allow the consumer to take action toward personal recovery.

Self-management and empowerment

In my plan for recovery, I realized that self-management and empowerment form an integral component in the journey to mental health recovery. Self-management implies that an individual like myself should take the necessary actions that will help him/ her live a life that is anchored on the premises of the choices they make (Sue, 2012). On the other hand, empowerment implies that one should take responsibilities and exercise rights in making important choices regarding life. It has been observed that consumers with serious mental disorders sometimes exercise some kind of choices about themselves and actually take the essential steps in their journey to attain complete recovery (Text, 2013). For instance, many consumers are able to manage and control their medication administration.

Holistic personal approach

This part of the plan entails addressing in totality the key aspects of life. These aspects contribute to consumer’s well-being. My perception is that goal-setting will assist consumers to approach the recovery process in a comprehensive manner. This approach offers a systematic way of doing things. I do believe that holistic personal approach should consider all the consumer traits (Nastaran, Ellie & Tracy, 2015).

Assessment 2-Support and Self-Care Journey

Support

The reason why I put myself in the consumer’s shoes is to be able to compare and contrast my own personal experience with that of any other consumer. To start with, I have been struggling with Bulimia since high school. This has seen me struggling with depression throughout my young adult life. Unlike most cases of consumers with mental disorder who seek support from rehabilitation centers, I vented out my sadness and anger onto harming myself. Seeing myself in the mirror made I despised myself even more. My own mind would tell me that am not good enough, pretty enough, thin enough, or smart enough. My nurse realized that I was off the truck in my journey to recovery and referred me to a support center called St. Monica. Unlike many consumers who generally struggled with mental health condition in support centers, I consider myself lucky since I have started treatment early enough before my condition worsen. Notably, many consumers solely rely on family and friends as additional support (Digest, 2016). However, in my case I have the additional advantage of getting support from my fellow students at the university. My recovery has been a success and I owe this to the caring nurses at St. Monica. The nurses assisted me in structuring my daily activities, planning my meals and even learning again how to love myself. Currently, when I start thinking negatively about myself, I get resistant to such thoughts since I am armed with a number of coping skills to help me fight such destructive thoughts. This is the advantage the consumers benefit from by getting support from a mental health care clinic. Today my belief is that anybody struggling with mental disorders can be helped through support either at family level, at school, or in a mental health clinic. Moreover, I can assure fellow consumers that with the right support and even treatment, one is able to recover fully. From my experience at the support center, I have come to realize that fighting destructive behavior associated with mental illness is achievable. This is because the nurses at the support centers also empathize with consumers and are always ready to help (Milbourn, McNamara & Buchanan, 2014).

Plan

The reason as to why is should plan and strategies on my mental health recovery journey is based on my experience after coming back home from the mental health clinic. As soon as I was home, I came face to face with loneliness. Like many consumers, I realized that developing a prior plan and following the schedule of the plan can significantly improve the quality of health of a mentally ill person or consumer. However, a post-crisis recovery plan still remains an option for consumers who care to develop and follow such plans (Van Lith, 2014). This I experienced to be a significant step for any consumer in the quest of quick recovery from mental conditions. When I got home from the mental health clinic, my positive steps suffered a setback. I had to be taken to the hospital twice in a span of two days after each discharge. Therefore, my recovery-oriented approach based on my personal recovery goals was to stick to my plan, no matter the crisis I was facing both at home and at work place. This implies that consumers are likely to come to the reality in the community where healing takes some steps backwards unless the journey to recovery is carefully planned, orchestrated and implemented as it is done in a hospital set-up. Consequently, my setting of goals is informed by my experience of setback at home when I was discharged from the clinic. It is worth to note that even in the developing of a post-crisis recovery plan the input of support from counselors at the mental health clinic is vital (Javier, Marcelino, Sergio & Rosario, 2016). This is because the recovery of most of the consumers from a crisis may take long for mental illness is a disease just like any other illness. The implication is that a consumer needs support and assistance starting from the planning stage. This support may be reduced gradually as an individual consumer gets better and even better with time. My perception is that planning in advance makes much sense for dealing with mental health problems at that critical time that may not be foreseen now. This would facilitate rapid recovery and wellness. Finally, it is imperative to note that developing a plan with support from a second party is likely to achieve the needs of both the consumer and the nurse thereby fast-tracking recovery process.

Self-care

The importance of self-care for me as a student is that it is likely to assist me in developing a healthier lifestyle. This can be beneficial to me since it enables me to reduce stress and improve on my physical health which can go a long way in improving my mental health. As a consumer, I have come to realize that fellow students suffering from mental illness are at a very high risk of certain unhealthy behaviors. This is to say, students usually find it difficult and quite challenging in making healthy choices as well as managing stress effectively in the school environment. Self-care comes in handy in assisting fellow students on how to reduce stress levels triggered by academic demands. Self-care generally reduce stress levels by helping the student to improve on skills such as relaxation, time management as well as stress management (Sue, 2012). Notably, studies have shown that a variety of relaxation techniques may be effective in reducing both stress and stress symptoms that are associated with mental illness. In addition, the notion of feeling close and connected to other students is a significant factor during the mental health recovery journey. Research has established that over three quarters of college and university students are overwhelmed or stressed most of the times. Therefore, supportive relationship through self-care is the only option of managing these challenging periods in students’ lives. Furthermore, self-care has always emphasized on physical exercise. Research has shown that regular physical workout lessens mental health risks and also lessens the chronic mental illness symptoms.

On the other hand, nurses are trained on how to take care of mentally ill patients, it is part and parcel of their core duty. However, based on my experience as a practicing nurse, nurses usually portray reluctance in applying self-care principles in their lives. They usually experience difficulty in identifying self-care activities matching their personal interests which may be easily and effectively assimilated into their individual lives. This is despite the fact that self-care can assist the nurse to cope with the inherent stress at workplace. Practicing nurse experience fatigue, tension and exhaustion. Among the practicing nurses there are occupational stresses such as staffing patterns; surrogate decision-making; challenging and unpredictable workspaces; increased paperwork; role ambiguity, protection of the patients’ rights, advanced care planning; greater patient acuity; violence; reduced managerial support as well as role conflict (O’Hare, Davidson, Campbell & Michael, 2013). To help the nurses, workplace models focusing on self-care have been designed to lower stress among the nurses. Such workplace models for nurses have been implemented as well as evaluated and found effective. My experience with the workplace models for nurses is that discussion on the effect of stress on mental health is conducted and then the program, participating nurses are given a wellness plan to address individual needs. Such self-care programs are personalized for individual nurses.

For the consumers, self-care program may be suitable in addressing some of the negative feelings that I experienced in my journey to recovery. During this period of fighting mental health as a consumer, I felt confusion, dread, hesitation, and resentment. These feelings surprised me and made me feel awful with a lot of discomfort. I envisaged that if were to be placed into a self - care program, then my predicament as a consumer would have been sorted effectively and with ease. My responsibility as a father of two children, a part-time nurse as well as a college student overstretched me beyond limits. This made me inquire more about self-care for consumers at a mental health clinic. This is because my attempts to contact my friends and family members through phone calls and emails bore no fruit. From the inquiry I made on self-care for consumers, they were accommodating and I realized that my recovery journey was of importance to the staff at the mental health clinic (Janet, 2014). The feeling of abandonment faded and I became more optimistic. Initially as a consumer I had the feeling that my self-esteem had been negatively impacted due to the fact that my friends and family were ignoring me. I came to think of a consumer of the mental illness service experiencing disillusionment, poor contact and isolation without self-care at his or her disposal. To me the consumer would never ever recover from such predicament. Such predicament would be detrimental to the consumer’s mental health.

Conclusion

In my journey towards mental health recovery, self-commitment will be the first step. I believe that mental health recovery relies heavily on taking the initial steps of moving forward so as to improve the mental health and consequently life. Self-management implies that an individual like myself should take the necessary actions that will help him/ her live a life that is anchored on the premises of the choices they make. On the other hand, empowerment implies that one should take responsibilities and exercise rights in making important choices regarding life. My perception is that goal-setting will assist consumers to approach the recovery process in a comprehensive manner. The reason as to why is should plan and strategies on my mental health recovery journey is based on my experience after coming back home from the mental health clinic. As soon as I was home, I came face to face with loneliness. Like many consumers, I realized that developing a prior plan and following the schedule of the plan can significantly improve the quality of health of a mentally ill person or consumer. The importance of self-care for me as a student is that it is likely to assist me in developing a healthier lifestyle. This can be beneficial to me since it enables me to reduce stress and improve on my physical health which can go a long way in improving my mental health. On the other hand, nurses are trained on how to take care of mentally ill patients, it is part and parcel of their core duty. However, based on my experience as a practicing nurse, nurses usually portray reluctance in applying self-care principles in their lives.


References

Allison, W., Mark, W., & Gary, L. (2015). People centred, community based integrated care - the perfect mental health recovery journey partner / Centrandose en la gente, comunidad basada en la atención integrada - el perfecto socio de viaje de recuperación de la salud mental. International Journal of Integrated Care, 230-241.

Janet, H. (2014). The Space Between: Making Room for the Unique Voices of Mental Health Consumers within a Standardized Measure of Mental Health Recovery. Administration and Policy in Mental Health and Mental Health Services Research, 158 - 176.

Javier, S., Marcelino, L., Sergio, G., & Rosario, C. (2016). Does Employment Promote Recovery? Meanings from Work Experience in People Diagnosed with Serious Mental Illness. Culture, Medicine, and Psychiatry, 507 - 532.

Mary, K., Scott, L., & Scott, B. (2010). An occupational perspective of the recovery journey in mental health. British Journal of Occupational Therapy, 129-134.

Milbourn, B. T., McNamara, B. A., & Buchanan, A. J. (2014). Do the everyday experiences of people with severe mental illness who are 'hard to engage' reflect a journey of personal recovery? Journal of Mental Health, 241-245.

Mental Health Digest., (2016). Findings from University of Canberra Yields New Data on Mental Health (One woman's journey of recovery from mental illnessHopes, back-up plans, rebuilding self and service support). Mental Health Weekly Digest, 58-63.

Mental Health Digest., (2016). Investigators at La Trobe University Have Reported New Data on Mental Health (Recovery as an occupational journey: A scoping review exploring the links between occupational engagement and recovery for people with enduring mental health issues. Mental Health Weekly Digest, 109-113.

Nastaran, D., Ellie, F., & Tracy, F. (2015). Recovery as an occupational journey: A scoping review exploring the links between occupational engagement and recovery for people with enduring mental health issues. Australian Occupational Therapy Journal, 378-392.

O’Hare, P., Davidson, G., Campbell, J., & Michael, M.-L. (2013). Implementing mental health law: a comparison of social work practice across three jurisdictions. The Journal of Mental Health Training, Education and Practice, 196 - 207.

Sue, H. (2012). Research watch: recovery as a personal journey: how mental health services are trying to support it. Mental Health and Social Inclusion, 169 - 174.

Text, U. (2013). The Journey Of Mental Health Recovery. Academic OneFile, 1-10.

Van Lith, T. (2014). A meeting with ‘I-Thou’: Exploring the intersection between mental health recovery and art making through a co-operative inquiry. Action Research, 254 - 272.


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Memo

To:

From:

Cc:

Date:


Management and treatment of Property, plant and equipment

IFRSs

Canadian Generally Accepted Accounting Principles [GAAP]

Definition - An asset is a current economic reserve regulated by the entity as a consequence of prior events

Definition - In financial accounting, an asset is an economic reserve. Whatever intangible or tangible that can be owned or regulated to bring forth value and that is held to have clear economic value is regarded an asset.

GAAP is absorbed on the operations of US firms. GAAP is subjected by the The Financial Accounting Standards Board (FASB). The global substitute to GAAP is the International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB). Since 2002 C.E., both FASB and IASB together are trying to evolve IFRS and GAAP as a single board.

In accordance with IFRS, property, plant and equipment are identified in the beginning at cost.

Whereas, no obvious direction on property, plant and equipment given by a customer, and differences in practice may occur has been provided by Canadian GAAP.

IFRS specifically states cost consists of all disbursement directly ascribed to taking the asset to the place and employed state for its purported use.

If in respect of interest, other carrying expenses can be possibly capitalized as part of the expense of a “qualifying” element of property, plant and equipment.

 

Incidental income or expense evolved from property, plant and equipment preceding to its considerable conclusion and being ready for use is always recognized as part of the cost of the asset.

Expenses include the estimated expense of pull to pieces and getting rid of the asset and recovering the site originating from legal requirements (asset retirement obligations)

There is no related stipulation in respect of constructive obligations.

Modifications to a current asset departure requirement are either added or subtracted from the expense of the similar asset and depreciated in the future over the asset's remaining helpful life.

The handling of the specific obligations for asset retirement obligations can possibly result in variations from IFRSs.

Property, plant and equipment reduce in purchasing value over its helpful life.

The purchasing value of property, plant and equipment is reduced even if it is not in use. However, if it is held for sale (either individually or as part of a disposal group), then it is not depreciated

The reduction in purchasing value of an asset is based on its cost less its remaining amount over its predicted helpful life.

Estimated residual values reflect prices at the reporting date, based on the condition that the asset is normally to be in at the end of its helpful life.

Estimates of helpful life and remaining value, and the method of reduction of purchasing value, are analyzed at least at each yearly reporting date. Any changes are accounted for prospectively as changes in estimates.
When an element of property, plant and equipment constitutes of  singular items for which different methods of reduction of purchasing value or rates are suitable, each items are accounted for  separately

Ensuing disbursement is capitalized only when it is likely that it will give rise to prospective monetary benefits

Property, plant and equipment can possibly be reassessed to fair value if fair value can be measured accurately. All elements in the same class are revalued contemporarily and revaluations are kept up to date.
Settlement for damage or deterioration cannot compensate against the carrying amount of the asset damaged or deteriorated.
The profit or loss on disposal is the difference between the carrying amount of the asset and the net proceeds collected.

Unlike IFRSs, the reduction in purchasing value of an asset is based on the higher  of(1) its expense less its salvage value (predicted net obtainable value at the end of its life) over its estimated life: and (2) its expense less its remaining value over its predicted helpful life
Unlike IFRSs, although remaining value echoes an asset's predicted net obtainable value at the edge of its helpful life, there is no full and clear guidance on whether it should exclude the effect of future inflation.

Unlike IFRSs, the helpful life and approach of reduction of purchasing value are analyzed regularly, and residual value is analyzed only when events or developments in circumstances indicate that the present predictions may be inappropriate.

Any changes in or for the future are accounted as changes in predictions.

Component accounting is needed for important detachable component parts of an element of property, plant and equipment when attainable and when predictions can be made of the lives of the separate components.

Ensuing disbursement is capitalized only when it provokes to achieve greater prospective monetary benefits

Canadian GAAP does not provide direction on the expense of a component and the changing of components, and has less clarity than IFRSs about the level at which component accounting is obligated.

Settlement for damage or deterioration cannot compensate against the carrying amount of the asset damaged or deteriorated.

Property, plant and equipment may not be reassessed to fair value.

The profit or loss on disposal is the difference between the carrying amount of the asset and the proceeds collected.

Conceptual Framework.(n.d.). Retrieved September 17, 2016, from http://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/Pages/Conceptual-Framework-Summary.aspx

FROM: NOV-DEC 2003 ISSUE | BY STEPHEN SPECTOR, & Stephen Spector, MA, FCGA, owns Spector and Associates and teaches Financial and Managerial Accounting at Simon Fraser University. He also serves on CGA-BC's board of governors. E-mailshspector@shaw.ca. (n.d.). Generally Accepted Accounting Principles. Retrieved September 17, 2016, from http://www.cga-canada.org/en-ca/aboutcgacanada/cgamagazine/2003/nov-dec/pages/ca_2003_11-12_dp_standards.aspx

R. (2013).Generally Accepted Accounting Principles - GAAP. Retrieved September 17, 2016, from http://www.investopedia.com/terms/g/gaap.asp


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Assessment Two: Primary Healthcare for Aboriginal People

Name

Institutional Affiliation             

Assessment Two: Primary Healthcare for Aboriginal People

Introduction

            In every society, there is always a group of indigenous ethnic groups who hold on to their diverse and unique beliefs, cultural practices and the economic and political aspects. Indigenous persons are typically marginalized and discriminated upon and stand at risk of exposure to violence and dangerous tropical diseases (Aspin et al., 2012).They have to face some unfair treatment like displaced from their birth land, criticism, constant attacks and don’t stand a chance of having equal rights (Peiris et al., 2012). The indigenous people of Australia are two distinct cultural groups which are namely the Aboriginal and Torres Strait Islander peoples who hold their unique way of life to distinguish their identity. Research has shown that there have been poor health interventions for the people on the island and this has led to a disparity in the life expectancy and access to quality medical care. The health state is critical, and the group faces more diseases, disability, and abuse than non-indigenous Australians. Health is not all about the lack of a disease but also includes the physical, social and mental state of people (Aspin et al., 2012). Almost two-thirds of the health disparities are brought about by chronic illnesses like cardiovascular diseases, cancer, and diabetes among others. The Australian government has shown commitment to efforts of ensuring that the Aboriginal and Torres Strait Islanders live long and healthy lives without health disparities.

Barriers to health care among the Aboriginal and Torres Strait Islanders

            Racial discrimination is one of the leading factors for poor health among the islanders since it is a source of distress for many. The people in the islands get treated as second class citizens and their rights are hardly respected. There are cases where they are abused and assaulted directly, and their property was taken. This hostility can be a cause of distress and lead to stress-related illnesses, diabetes and also the drug and substance abuse. Research by Briggs, Lindorff & Ivers (2003), has shown that even in the health care facilities three out of four experience discrimination during their medical checkups which may influence bias the clinical reasoning of physicians reducing the quality of attention.

            Marginalization means that the Aboriginal and Torres Strait Islander s live in areas that are subject to terror attacks. The location is a great liability to medical care since it not only means susceptibility to attacks but also means poor transport and communication networks that make it difficult for the islanders to access medical care (Peiris et al., 2012). Since it’s hard to get the protection of the military, it becomes difficult for health care to be delivered efficiently in such circumstances since the fear of insecurity can cloud judgment and even lead to clinical errors. The quality of attention is therefore undermined.

            Health illiteracy can expose people to dangerous environmental conditions and great locations which put the health of the Aboriginal and Torres Strait Islander at risk. The lack of clear understanding also means that the Islanders cannot respond and retain medical education (Briggs, Lindorff & Ivers, 2003). The illiteracy and the fact that the people are not endowed with telecommunication capabilities makes their illiteracy a significant disadvantage to their health care and health outcomes. Lack of jobs and enough income is a typical characteristic of Aboriginal and Torres Strait Islanders, and this means that they can hardly afford decent food, education, and shelter which further amplify their chances of unhealthy outcomes (Parker, McKinnon & Kruske, 2014).

Ways in which primary health care can be delivered to engage the community.

            There have been initiatives to ensure that the quality attention and access to medical care are enhanced and that the community is sensitized on the importance of these efforts. A journal by the Australian government department of health and aging gives the outline of proposed health plan of the people of the island that is meant to work better than any other scheme. The plan is endorsed by the minister of indigenous health, the Hon Warren Snowdon, MP and is known as the National Aboriginal and Torres Strait Islander people’s health care plan 2013-2023

The medical centers put up, aim at establishing a strategy whereby the diseases are detected early enough so as to act proactively and prolong the life span of the islanders. The Aboriginal and Torres Strait Islanders face a similar risk of getting chronic diseases like cancer, but the late detection of the illness is what causes the difference in medical attention. Some of their diseases are discovered when it’s too late and the damage cannot be undone. Once the conditions are identified, then it is easier to engage the patients in specialized care depending on the level and kind of ailment.

            Health Education is an approach in the plan for delivering better health care and offering health promotion. Many of the health exposures that face the Aboriginal and Torres Strait Islanders are caused by lack of knowledge in lifestyle and hygiene practices. Early childhood education is one of the initiatives in the plan meant to stir up a culture of affordable, accessible and a more literate society who can take care of themselves. A child has better receptor capabilities and neurological functions and whatever basics they learn in life, they are most likely to apply them throughout their lives. This initiative is effective since most of the diseases of the Aboriginal and Torres Strait Islanders come mostly from their lifestyles and the early childhood education will act as a root killer of the inadequate health care. Education to the other part of the population in an attempt to reduce discrimination and promote social integration will also help to improve healthcare quality and accessibility.

            Integration of health care services into one whole accessible package means that patient care will mean a coordinated move towards healthcare since such care ensures that the severe illnesses are better managed and that the patients can access quality care. This approach will also save a lot of time which would have been used moving from specialized centre to another. The plan provides for allied medical care whereby a variety of experienced professionals who are trained in various medical fields are at the disposal of the islanders. Aboriginal Medical Services which include the community centers, which are remotely located for access are meant to bring the medical services closer to the patients. In the town centre services such as rehabilitation from drug and substance abuse are offered. Patients are also able to receive a psychological evaluation and moral support to guide them through the healing process. The health care plan will ensure that the health care facilities are at a location(s) where they are easy to access and also affordable. Better systems of medical cover will get initiated, and the citizens in the island will be encouraged to get insurance covers for themselves. This move will reduce the barrier of inaccessible medical care which has been a cause of health disparities.

Uniqueness of the health plan

            The significant aspects of a primary health care framework are the early detection of disease, health promotion, community development and quality care which are also the main objectives the plan aims to archive (Parker, McKinnon & Kruske, 2014). This health care plan is very critical to include all these aspects since it incorporates all the components of the framework. The main aim of making the medical care accessible is to facilitate the early detection of diseases which will not only increase life span but also enhance specialized medical care. The patients are the focus of the care plan, and everything is aimed at creating a fairly distributed, affordable and accessible health care system, this promotes community development. The various allied professional talked of in the plan will ensure that every ailment is catered for and the health promotional activities education will aim at ensuring that the medical practitioners are well trained against discrimination and also enhance quality care. The education will also instill sound practices to the Aboriginal and Torres Strait Islander peoples ensuring that they can manage their medical plans and hygiene practices by their own.

 
References

Aspin, C., Brown, N., Jowsey, T., Yen, L., & Leeder, S. (2012). Strategic approaches to   enhanced health service delivery for Aboriginal and Torres Strait Islander people with          chronic illness: A qualitative study. BMC Health Services Research, 12, 143.    doi:http://dx.doi.org/10.1186/1472-6963-12-143

Briggs, V. L., Lindorff, K. J., & Ivers, R. G. (2003). Aboriginal and Torres Strait Islander             Australians and tobacco. Tobacco Control, 12             doi:http://dx.doi.org/10.1136/tc.12.suppl_2.ii5

Parker, S., McKinnon, L., & Kruske, S. (2014). 'Choice, culture and confidence': Key findings     from 2012 having a baby in Queensland Aboriginal and Torres Strait Islander survey.             BMC Health Services Research, 14, 196. doi:http://dx.doi.org/10.1186/1472-6963-14-196

Peiris, D., Brown, A., Howard, M., Rickards, B. A., Tonkin, A., Ring, I., Cass, A. (2012).            Building better systems of care for Aboriginal and Torres Strait Islander people: Findings   from the Panini health systems assessment. BMC Health Services Research, 12, 369.            doi:http://dx.doi.org/10.1186/1472-6963-12-369

Stamp, K. M., Duckett, S. J., & Fisher, D. A. (1998). Hospital use for potentially preventable       conditions in Aboriginal and Torres Strait Islander and other Australian populations.       Australian and New Zealand Journal of Public Health, 22(6), 673-678. Retrieved from          http://search.proquest.com/docview/215711797?accountid=45049

Swain, L., & Barclay, L. (2015). Medication reviews are useful, but the model needs to be            changed: Perspectives of Aboriginal health service health professionals on home        medicines reviews. BMC Health Services Research, 15. Retrieved from             http://search.proquest.com/docview/1780026114?accountid=45049

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Organizational behavior

SSN #11773


A4;1. Writing Assignment one

Organizational behavior refers to the study of people’s ways of interaction within groups of more than ten, maybe in an organization, industry or company. The organizational behavior study in various occasions is undertaken with the aim of creating a more efficient business within an industry (Parker, 2005). Globalization refers to the international integration process based on different aspects such as cultural, technological as well as economic unification(Mirjana, 2012).

The aspect globalization can be conceptualized as a way of integrating socio-economic concept into different Nations leading into movement of capital, human resources, skills as well as commodities which are all vital to the success and performance of any business within any industry globally (Parker, 2005). Despite the benefits of globalization, it has been noted that there are significant challenges that globalization poses on the organizational behavior.  The challenges are such as, the threat on corporate culture, managing diversity and lastly threat on organizational relations(Mirjana, 2012).

Threat to corporate culture

First, globalization does pose a threat on organizational culture unification. As globalization aspect does increase in most of the organizations, the point of organizational culture on the contrary becomes irrelevant as global culture attains a high profile as well as becoming more relevant (Parker, 2005).  Global culture being in the forefront we find that organizations do get a hard time in establishing a corporate culture aimed at meeting the global culture demand, this imposes a challenge in various domains in the organization such as HRstrategies as well as enhancing their diverse cultural sensitivity amongst others (Mirjana, 2012). The challenge, therefore, compels the organization to incorporate their organizational culture with the global culture that would result in the anticipated global culture, whereby doing so, has been witnessed to pose a threat to corporate culture which is a relevant aspect for an organization’s success in a broader perspective(Mirjana, 2012).

Threat on organizational relations

Corporate relations refer to how individuals within an organization interact and treat their colleges. On the aspect of organizational relationships, it is evidenced that globalization has an adverse effect on organizational relations such as collaboration, trustworthy, involvement, being open and supportiveness as well (Parker, 2005). An organization in this kind of situation to a greater extent does experience the difficulty of implementing a shared corporate culture within an organization’s environment(Mirjana, 2012). At this age of globalization, it is required of all organizations, companies as well as industries to adopt to the so-called and preferred global culture (Gullen, 2008). With this ambition, it is evidenced that most of the organizations find a lot of difficulties in association with addressing the gaps in both global culture and corporate culture. therefore, making it a challenge on the organizational behavior since it takes time for the organization to adopt the new system.

Threat on diversity management

The other challenge is diversity management. The aspect of diversity management as related to globalization is that globalization in as much as organizational behavior is concerned will lead to issues such as an increase in workplace diversity. The increase in workplace diversity results in various implications for the management and the entire organization including both employees and shareholders (Gullen, 2008).  Also, the aspect of globalization has since created a significant divergence between the global culture as well as the organizational culture resulting to several challenges such as the analysis of organizational cultures, how to change and facilitate the corporate culture. Lastly the aspect of understanding how the several levels of organizational culture are affected (Mirjana, 2012).

A4:2. Writing assignment two

The United Arabs Emirates’ workforce comprises of approximately 87 percent of expats and feels happy working in the United Arabs Emirates. Expats, in this case, refers to those individuals from foreign continents or countries taking residence in another country (Abdulla et al., 2011). These demographic incorporated with the aspects such as education, talent and economic diversification we get that United Arabs Emirate has since been amongst the top union comprising of the several Arab countries to gain a competitive advantage in the talent market.

By taking into account the factors that have led to the growth and development of UAE, it is realized that one of the key factors is the aspect of employee motivation (Al Jenaibi, 2010). From the recent studies or research such as the Arabian supply chain.com on February 2016 reported that more than a half of UAE workforce feel motivated as well as encouraged when undertaking their respective works in the organization’s setup (Abdulla et al., 2011).

From the study or research, it is noted that several organizations are determined towards their employee motivation. As a result, organizations have opted for what we term as Dubai-based leadership development program aimed at motivating employees at the workplace as well as address the growing need for United Arabs Emirates leaders as well as managers to base their focus on basics behind performance (Al Jenaibi, 2010).

Additionally, the United Arabs Emirates have also introduced or launched what is termed as the Conscious leadership consulting and coaching, which is amongst the first motivation-oriented leadership company, determined in teaching the science regarding the improvement of employee performance within his or her context of operation (Abdulla et al., 2011).

The founder of the CLCC by the name Triptta Neb, who is allegedly believed to have spent approximately two years undertaking a study in the upcoming neurosciences techniques as well as its impacts on the organizational behavior that is aligned with the development of various perspectives based on training resulting in employee motivation (Al Jenaibi, 2010). The founder also articulated that all of their products, as well as services, are based on social cognitive behavior and neurosciences. Amongst the aims of the organization, it seeks at using scientific techniques to help individuals become engaged, productive and happier too when undertaking their respective tasks or duties(Al Jenaibi, 2010).

The impacts of these strategies as articulated brings to light the aspect of motivation amongst the employees within their context of the operation(Al Jenaibi, 2010).. By doing so, we find that the employees will not get that hard time in interacting as well as passing information from one individual to the other since they feel comfortable with what they do (Al Jenaib, 2010). Additionally, as it has been the goal as well as the objective of every organization to incur greater profitability. therefore, the employee being the driving force towards the achievement of these goals there is a greater need for the organizations to take into account their own welfares that lead to their motivation, thus accrual of much profit(Al Jenaibi, 2010)..

Lastly, under the aspect of employee motivation, organizations, companies as well as businesses are required to try as much as they can to see that the grievances that are likely to occur within the workplace setup are all addressed and catered for in the best alternative possible (Al Jenaib, 2010).

 
A4:3. Writing assignment three

In most cases, we find that organizations that have been successful in the marketplace maybe through the provision of services or products once experienced failure and from the experience it has then nurtured them and are once again in the top line of those organizations that are successful (Starbuck and Hedberg,2015). Additionally, from their experience they conceptualize failure as a significant factor in their innovative progress. However, there is some technicality about the social and technical reasons that make it tough for some of the organizations to turn their failures into learning opportunities (Northouse, 2015).

The several ways organizations and their managers learn from failure include viewing failure and success on the two opposite sides of the coin. It is a tendency for both leaders and managers to see success as own brilliance and failure, on the other hand, an external factor (Starbuck and Hedberg,2015). It is therefore recommended for organizations to take into consideration both the internal and external factors that would result in various opportunities for learning from the past failures as well as success hence trying to manipulate new techniques.

The second aspect of how organizations learn from failure is not becoming a prey of loss aversion. It is always common that we as individuals do feel pain when it comes to losing due to failure (Northouse, 2015). To fall prey of loss in an organizational context means a lot regarding production and performance. In that the employees led by their employers will not look on to other significant trends that need to be undertaken for the success and higher productivity based on the organization’s capability (Starbuck and Hedberg,2015). Therefore, instead of capitalizing on the failure too much, the managers need to focus on the other aspects or alternatives that would see the misfortune does not occur in both the short and long run performance in the organization.

The other way organizations learn on how to deal with their failures is by strategizing on how they would invest time as well as resources (Northouse, 2015). After the occurrence of the failure, it is vital for organizations under the management of both of their managers and employees to understand how the failure occurred or what are the prospects behind the failures such as time and resources. It is always critical for organizations to be considerate on the issue of resources and time since they are amongst the major factors that can either drive to success or failure as well.

An example of an organization that once learned from its failures is the Zipcar organization. The Co-founder of Zipcar known by the name Robin Chase, apparently testified that they once failed when they built a website first and later took into account the aspect of reaching their customers after (Starbuck and Hedberg,2015). The lesson she learned from this failure is that everything that is undertaken in an organization aimed at productivity as well as profitability, the customer becomes the central reference (Northouse, 2015). For this case, it was a lesson that the organization learned and to their testimony they promise not to undertake things the same way as before.

Lastly, as noted from the discussion under the writing assignment three much is brought to light on the aspect of customer satisfaction, employee motivation amongst other factors that leads to competitive advantage as well as profitability in an organization (Starbuck and Hedberg,2015). The discussion as much as the performance of a company is concerned or also determined in a broader perspective gives the essence of customer satisfaction in the marketplace. Therefore, managers are required to include all aspects that are aligned and aimed towards the organization's goals and objectives as well.

 

Reference

Abdulla, J., Djebarni, R., &Mellahi, K. (2011). Determinants of job satisfaction in the UAE: A case study of the Dubai police. Personnel review,40(1), 126-146.

Al Jenaib, B. (2010). Job satisfaction: Comparisons among diverse public organizations in the UAE. Management Science and Engineering, 4(3), 60.

Gullen, M. (2008). The Limits of Convergence: Globalization and Organizational Change in Argentina, South Korea, and Spain. Princeton: Princeton University Press.

Mirjana, R. M. (2012). Impact of Globalization on Organizational Culture, Behavior and Gender Role. New York: IAP.

Northouse, P. G. (2015). Leadership: Theory and practice. Sage publications.

Parker, B. (2005). Introduction to Globalization and Business: Relationships and Responsibilities. New York: SAGE.

Starbuck, W. H., &Hedberg, B. (2015). How organizations learn from success and failure. Available at SSRN 2708267.


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McDonalds Perth City Western Australia


Name

Professor

Course

Date


Introduction

McDonalds have spent more than 40 years in Australia and has continuously found support in business in Perth City. Big Mac and Cheeseburger remain some of the most popular menu that are still popular in Australia. In 2011 the lamb became the latest release in the menu for the Australians. However, it has been evident that the Australian community depends on transparency and two way communication. The corporate responsibility and sustainability report has been one of the ways through which McDonalds has found transparency in Australia. It must also be noted that McDonalds was also the founding partner of the Ian Kiernan’s clean up Australia back in the eighties. McDonalds in Perth City has continues supported the sustainability of the city. In overall, the company employs around 90,000 Australians. 7% of these people are reportedly working in Australian cafes takeaway food services in addition to restaurants. Within Australia alone there are 869 restaurants and more than 1.7 million customers’ visits the franchises daily. In addition the company contributes about 0.2% of the GDP of the country[1].

McDonalds in Perth City is dominated by the three essential players which include the franchisees, employers, and suppliers. According to the CEO the three are referred to as the three legged stool which is the foundation of the business representing the strengths of the company. The company is always committed to the sustainable and profitability with all the partners. That has been justified by the fact that some of the 9000 suppliers date back since 1955 when the company established itself in Australia. McDonalds has also been very flexible with their franchises. Currently about 258 Australians are running their own franchises under McDonalds[2]. However, in Perth City alone there are a total of 65 McDonald’s shops 41 which are Franchises and 24 are corporate. That was at 2014 data. It is believed that the number has slightly risen due to the good business found around Australia.

The company was found to be spending $1.1 billion annually in Australia on manufacturing paper products, business support systems, and utilities not forgetting food products. The company also spends averagely $1 billion on wages per year with approximately 90,000 part time and fulltime casual staff members. The building and construction especially around Perth has also seen a lot of improvement because of the construction and modelling of new restaurants, furniture and equipment. In Perth City alone McDonald’s restaurants contributes between $1.2 million and $4.9 million for the Perth Metropolitan city. In addition, any new restaurant that is created in Perth City brings about local employment and training of approximately 120 people. It must also be noted that any new restaurants that are created in Perth City are currently operating under 24/7 policy. That has also played a big role in improving the economy of Perth City[3].

It must also be noted that McDonald’s success has also been entrenched on the cultural values within the various countries that they operate. Currently, in Australia the McDonalds Australia is managed by an Australian Catriona Noble. He has been working for McDonalds for the last 30 years. In addition, the company has also ensured that the operations of McDonalds Australia is governed by the McDonalds global system.

The company has been committed to always doing the right thing. The company has always continued to maintain its brand name and has experienced massive expansion thanks to its ability to maintain a good customer trust. That is because customers at McDonalds like fresh food all the time they visit the restaurants. In addition, the restaurants has always ensured that they also provide menus according to community values and menus that provide nutritional value to its consumers. Since the inception and changes in the menu to match the community culture and norms for both the children and adults as well. Not so many restaurants have been able to provide nutritional diets for children something that is making McDonalds restaurants unique in Perth City[4]. The menus are just not made but are usually a subject of consultation form food group Australia who play an important role in deciding the menu due to their accredited dieticians. Government institutions and departments like health and nutrition bodies have always been consulted in addition to research groups and nutritionists have always been consulted and have helped in coming up with a good menu for the residents of Perth City. Every restaurant in Perth City is mandated to follow the Hazard Analysis Critical Control Point approach which identifies hazards hence ensuring that monitoring and control measures are taking before everything gets out of hand. Recent research indicate that healthier menus offered by most restaurant is a sense of corporate social responsibility. For that reason McDonalds has always strived to provide healthier menu options to its consumers. Due constant research and development the menu at McDonalds have changed drastically over the last decade in order to fit the customer needs and value. Most of the changes can be traced through the social media platforms where consumers provide their feedback.

Strategic Management

McDonalds operates in a very competitive environment and hence a good strategy is necessary in order to obtain success in the industry. The company has been forced to analyze stiff competitors like KFC who provides stiff competition for the chain of restaurants in Perth City. Some of the most competitive advantage that the company clings on include financial opportunities, brand name and image in addition to the financial ability. Branding and image has played a big role for the company to acquire a huge market share in Australia and the world in general. Good customer relations and delivery of fresh and hygienic food have constantly helped the chain of restaurants to increase its revenues[5]. The diversity and the presence of wider range of menu has also worked strategically for the company to draw a larger number of consumers. The company has always ensured that it changes with the changes in the needs of the consumers. That ensures that the company adjust its goals vision and mission[6]. The ability of the company to adopt rapid changes has always provided the company with a competitive advantage of other companies offering the same services.

The market entry strategy is also one of the best tools the company continues to use while opening new branches over the world. The company ensures that they provide culture fast foods as a means of acquiring the market share. In addition, the company capitalizes on that by employing local labor who are highly persuasive and hence able to capture the local based consumers. The company further moves ahead by providing extensive and persuasive advertisement campaigns that attracts consumers to their new branches. The advertisements are well structured to create a corporate systems. The diversity strategy in operations has also worked well with the company. Lot of innovations in the chain of restaurant has also kept the company above its competitors. The decision to franchise has ensured that the brand name of the company exist and continues to dominate the fast food industry. That has also created employment. That has also ensure successful marketing of the business allowing the company to make superfluous sales. The market segmentation under McDonalds has also ensured that the company competes effectively with its competitors. For example the company has ensured that its restaurant target all walks of people while considering their age, religion, and gender. That decision has been well tailored under the concept of marketing mix[7].

It must be noted that the fast food industry continue to transform with the changes in technology and culture. The company has therefore ensured that it changes with the changes in technology. However, sometimes it becomes difficult. It is for this reason that the company has been forced to outsource some of its services. That has helped in reducing competition as well as spreading the risks. Moreover, outsourcing also ensures that the overall cost of production is reduced. That also ensures that the company is able to acquire the knowledge of the market offshore, business operations, relations and expansions in addition to supplier operations[8].

The company’s SWOT analysis indicate that the company has been registering declining revenue and share market. In June 2015 the company experienced a short of $2.28 billion in terms of revenue an indication that the market share was steadily declining. However, the company still enjoyed high profit margin of $18.5%. The company is also reported to be so popular with investors thanks to its high dividend returns every year. The company has its strengths locked on its diversification in geographical location. Currently, the company is generating more than 60% of its revenue outside the US an indication that the company can still survive outside the US[9]. That has been noted due to stiff challenges and competition from the US. The stiff competitors include Starbucks, Yum Brands which owns Pizza Hut, Kentucky Fried Chicken and Taco bell. Chiptole Mexican Grill is also one of the most direct stiff competitor for McDonalds in the US. Most of the companies within the US have been able to specialize on single brands like chicken, hamburgers, and fries. For example, Shake Shack operates a quality burger chain. The company has been the biggest threat to McDonalds Company. Analysts argue that the stiff competition in the US has made the company to make drastic changes like increasing salaries in the company[10]. The company has also ensured that it serves breakfast throughout the day while it has also eliminated eight iconic items from its menu. However, some of the franchisers are not happy with the drastic changes arguing that it is likely to influence negatively on the most loyal consumers.

Franchising allows the operators of the restaurants to conduct and operate their business under the flagship of the brand name. However, the operating system remains global. In most cases the franchisers have the ability to test their innovations which if successful is implemented all over the other restaurants. That has always provided the company with the ability to gain innovations which places the company competitively higher than other fast food companies. The company further gains revenue through rent payment and royalties that is usually based on the percentage of sales.

Conclusion

McDonalds Company is one of the most successful chain of restaurants found in the world. The company also operates in Australia. The company has branches in Perth City. The company compliments Perth City through creation of employment and provision of Australian GDP. McDonalds Asutralia is also well known for its corporate social responsibility that is widely entrenched in service production and preservation of cultural values through provision of nutritional diet. The company enjoys its competitive advantage through franchises that operates throughout the world. The company also reaps from its strong brand name hence enabling the company to attract many consumers. The company has also observed strategic management policies that has ensured that the company operates at the top of its stiff competitors.

 
Bibliography

Debora, Ancona. 2015. In Praise of teh Incomplete Leader. New York: Cengage.

Eddy, Melissa. 2015. McDonald Asutralia. January 7. http://www.nytimes.com/2013/01/08/world/europe/mayor-to-leave-panel-overseeing-delayed-berlin-airport.html?ref=europe&_r=0.

Fichman, Robert. 2014. Beyond Valuation: Options Thinking in IT Project Management. New York: Oxford.

Hendrickson, Chris. 2013. The Rise of McDonalds Strategic Management? New York: Wiley.

Ireland, Lewis. 2006. Project Management. New York: McGraw-Hill Professional.

Jurevicius, Ovidijus. 2016. McDonald's SWOT analysis 2016. April 2. Accessed 2016. https://www.strategicmanagementinsight.com/swot-analyses/mcdonalds-swot-analysis.html.

Khazanchi, Deepak. 2012. Patterns of Effective Project Management in Virtual Projects: An Exploratory Study. Los Angeles: TTL Publishing, Ltd.

Lewis, James. 2012. The project manager's desk reference: : a comprehensive guide to project planning, scheduling, evaluation, and systems. Washington: University of Washington.

Lock, Dennis. 2013. Project Management. London: Gower Publishing.

Lyneis, James. 2014. System Dynamics Applied to Project Managemnet: A Survey, Assessment, and Directions for Future Research. New York: Oxford University Press.

Mcavoy, John. 2012. The Role of Project Managemnet in Ineffective Decision-Making Within Agile Software Development . California: Cengage.

Royer, Isabelle. 2013. Why Bad Projects are So Hard to Kill. New York: Longman.

Vickerman R. 2014. Cost-Benefit Analysis and Large Scale Infrastructure Projects: State of the Art Challanges. London: Wiley.

 

[1]Hendrickson, Chris. 2013. The Rise of McDonalds Strategic Management? New York: Wiley.

[2]Khazanchi, Deepak. 2012. Patterns of Effective Project Management in Virtual Projects: An Exploratory Study. Los Angeles: TTL Publishing, Ltd.

[3]Jurevicius, Ovidijus. 2016. McDonald's SWOT analysis 2016. April 2. Accessed 2016. https://www.strategicmanagementinsight.com/swot-analyses/mcdonalds-swot-analysis.html.

[4]Mcavoy, John. 2012. The Role of Project Managemnet in Ineffective Decision-Making Within Agile Software Development . California: Cengage.

[5]Jurevicius, Ovidijus. 2016. McDonald's SWOT analysis 2016. April 2. Accessed 2016. https://www.strategicmanagementinsight.com/swot-analyses/mcdonalds-swot-analysis.html.

[6]Lewis, James. 2012. The project manager's desk reference: : a comprehensive guide to project planning, scheduling, evaluation, and systems. Washington: University of Washington.

[7]Lock, Dennis. 2013. Project Management. London: Gower Publishing.

[8]Eddy, Melissa. 2015. McDonald Asutralia. January 7. http://www.nytimes.com/2013/01/08/world/europe/mayor-to-leave-panel-overseeing-delayed-berlin-airport.html?ref=europe&_r=0.

[9]Royer, Isabelle. 2013. Why Bad Projects are So Hard to Kill. New York: Longman.

[10]Jurevicius, Ovidijus. 2016. McDonald's SWOT analysis 2016. April 2. Accessed 2016. https://www.strategicmanagementinsight.com/swot-analyses/mcdonalds-swot-analysis.html.

 
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Research Design

In order to come up with the best way to analyze the challenges of the merger of the two companies a quantitative research design is going to be adopted. That will include coming up with an online survey questionnaire that will be emailed to all the employees of the two companies. The questionnaire will be an open ended questionnaire and hence will not limit the respondents on the type of responses they will be providing. The survey questions will be rating various departments on a scale of one out of ten. The areas of survey will include the human resource section that deals with the relations of the employees. Further questions will be directed on service delivery and level of consumer satisfaction on delivery of service(Baumgartner, 2010).

The Research

The research conducted on an online survey revealed various challenges. 65% of the employees revealed that their jobs and responsibilities were not well defined hence creating a lot of confusion especially those employees joining Menulog Company Ltd from Just Eat Company. That also indicated that there was lack of transformational leadership something that contributed to the frustration of the employees(Beverly, 2013). 54% of the online survey also indicate that the newly formed merger had no specified mission and vision as most of the employees would not state the mission and vision of the company(Cohe & Babey, 2012). 73% of the consumers interrogated also revealed that they also experienced delays of their orders. That was attributed to lack of proper defined roles at work place after the merger. 61% of the employees also revealed that they were not satisfied by the working conditions especially after most of them were transferred to the headquarters of the company. 23% of the employees also revealed that they needed salary increment.

References:

Baumgartner, H. (2010). Bibliometric reflections on the history of consumer research. Journal of Consumer Psychology, 20 (3), 233.

Beverly, S. G. (2013). Improving the financial literacy and practices of Children and Youths. Children & Schools, 27(2), 121-124.

Cohe, & Babey. (2012). Contextual infleunces on eating bahaviors. Obesity Reviews, 13(9) 766-779.

 I can do your assignments, projects and academic papers can do your assignments, projects and academic papers. This is my Skype ID: sabir.shah74 and this is my Email: sabirshah4545@gmail.com  I have done more than 1000 projects in the last three years. I'm very good in doing different kinds of projects and for academic writing I can provide you Turnitin report as well.  Here are some of  my projects which I have done So far.

 

Intimate Partner Violence

Student's Name

 Institutional Affiliation              


Intimate Partner Violence
Introduction

Domestic violence is a worldwide public health issue (Klein et al. 1997; WHO 2005) Pervasiveness of Intimate partner violence contrasts geologically and fiscally. In nations like Peru and Bangladesh, it was accounted for to be 60%, while in Japan, it was 15 percent (Garcia-Moreno et al., 2006). At the point when a significant number of people consider domestic violence, they envision a circumstance where the injurious accomplice physically harms the casualty. Of the sorts of abusive behavior at home, physical misuse is stand out thetype of abuse (Klein et al. 1997; WHO 2005) Aggressive behavior at home can be physical, passionate, mental, budgetary, or sexual. Being exploited by a circumstance of abusive behavior at home can make sentiments of defenselessness and even self-question, so it is imperative that you comprehend the diverse indications of misuse so you can distinguish the issue and get help. In a budgetary setting, it is high in low-center pay nations (Wattset al., 2013).

A survey by Tessera Bites additionally discovered private accomplice viciousness connected with melancholy. Provincial people group were found to have more predominance than public groups. In the wake of breaking down information from 19 nations, specialists noticed the high event of Intimate accomplice savagery amid pregnancy (Devries et al., 2010). Be that as it may, insights in those nations is thought little of, the same number of ladies do not report it in light of trepidation from spouses and male-predominant social orders. Clashes and being exiles/foreigner additionally improves odds of IPV. Women who saw strife savagery will probably encounter IPV than ladies who did not witness struggle. In India, utilized women experienced IPV more than unemployed inferable from male prevailing society. Intimate partner violence (IPV) is connected with a heap of wellbeing issues (Glass, 2015). The impact of IPV on emotional well-being is all around reported. The brief audit concentrates on mental health, one of the major psychological well-being results.  The study shows that the rate of ladies who report having side effects of mental changes as per their presentation to close accomplice violence.

Background

Most instances of domestic violence go unreported. Numerous casualties attempt to legitimize their abuser's activities and try to persuade themselves that the circumstance will make strides. Remember, in any case, that aggressive behavior at home situations much of the time heighten. What may start as periodic terrorizing, dangers of viciousness, or forceful lewd gestures, can grow into the assault, physical attack, and much murder? In a situation where you have youngsters, remember that when kids witness an abusive behavior at home circumstance, it can prompt them creating brutal practices further down the road (Glass, 2015). There exist different legal ways in which domestic violence cases can be reported such as lawful arraignment of the abuser, common insurance arranges and controlling requests, police help, and institutional backing (Kabir, Nasreen, & Edhborg, 2014). Some of the common types of domestic violence incidences includes:

Physical Abuse

Physical misuse is the most distincttype of abusive behavior at home. It includes the utilization of power against the casualty, bringing about harm (e.g. a punch or a kick, cutting, shooting, gagging, slapping, constraining you to utilize drugs). The prevalence rate of this type of violence is higher in women compared to men due to their physical strength and perception of power. Physical abuse has the potential to develop negative outcomes such as inflict harm on the victim or death in worse situations (Kabir, Nasreen, & Edhborg, 2014). According to an International Violence Against Women Survey (IVAWS) conducted in Australia, close to "6,677 women between the ages of 18 and 69 have experienced physical and sexual violence from their intimate partners" (Australian Institute of Criminology, 2004)  More than 50% of women report being victims of physical violence form their intimate partners in their lifetime. However, in isolated cases a small percentage of men also experience physical violence. The survey provides a proof that the form of violence is more higher in women compared to women not only in Australia but globally (Australian Institute of Criminology, 2004).

Emotional Abuse

Psychological violence may include the obliteration of the casualty's self-esteem and is achieved by constant affront, embarrassment, or feedback. Psychological abuse can be a critical abusive behavior at home for some individuals to comprehend, since, at first glance, it has all the earmarks of being very regular in undesirable connections (Australian Institute of Criminology, 2004). As a casualty, you ought to realize that in many states, psychological mistreatment is insufficient all alone to bring an aggressive behavior at home activity unless the misuse is so tireless thus critical that the relationship can be named amazingly coercive. In most cases, proof of psychological mistreatment is consolidated with another abuse (physical, money related, sexual, or mental) to bring an aggressive behavior at home activity (Abrahams, 2016). However, in this case, its prevalence rate is similar in both genders.

Sexual Abuse

Sexual misuse is a typical type of abusive behavior at home. It incorporates rape and assault, as well as a provocation, for example, unwelcome touching and other disparaging practices. Numerous casualties do not understand how extensively sexual misuse is deciphered. For instance, on the off chance that you have ever been constrained into not utilizing contraception (the pill, a condom, an IUD among others) or having a premature birth, then you may have been sexually manhandled(Abrahams, 2016). This type of misuse is known as contraceptive intimidation.

Financial Abuse

Among the various types of domestic violence, financial misuse is maybe the slightest self-evident. Budgetary misuse may go up against numerous structures, for example, a spouse keeping his better half from acquiring an instruction or a vocation outside the home. Monetary misuse is to a great degree regular, especially when families have pooled their cash into shared services (with one accomplice controlling) and where there's practically no family emotionally supportive network to offer assistance. Budgetary misuse is just another type of control, despite the fact that it is typically more subtle than physical or sexual misuse (Kohli, et al., 2015).

Psychological Abuse

Psychological misuse is essentially a catchall term for scary, undermining, or fear-creating conduct. This conduct must be relentless and huge. A one-time occasion, for the most part,won't be sufficient to bring an abusive behavior at home activity. A wide assortment of practices falls under the umbrella of mental misuse. Some regular cases include: keeping the casualty from conversing with individuals unless they have been given "authorization," keeping the casualty from going out, undermining the casualty with savagery or enthusiastic coercion for accomplishing something the harsh accomplice does not concur with, and so forth. Like psychological mistreatment, mental misuse may not, all alone, be sufficient to bring an aggressive behavior at home activity unless it is particularly extreme (Kohli, et al., 2015).

Factors Influencing Intimate partner violence

                IPV results from a variety of factors both internal and extern within the home settings. A majority of the IPV are related to gender related issues due to the existing perception of male superiority creating the need for the female gender to be submissive. According to Borenstein, (2015) gender inequality and segregation are underlying drivers of domestic violence, impacted by forceful lopsided characteristics to ladies and men and exist in different exist in different forms to the various groups around the globe.

            Social factors influencing family violence may include the reduction in partner interaction with the outside world and is characterized by isolation or limitations in involvement with other society members. Social factors may also includes the backgrounds such as minority groups or indigenous people who has a higher prevalence of experiencing violence associated with social issues. Gender imbalances are evident in both private and public sectors of life, and as well as on, social, financial, and political backgrounds; and the incidences are well evidenced by women flexibilities, decisions, and open doors. Domestic violence against women is an outcome of sexual orientation imbalance, as well as strengthens ladies' low status in the public arena and the different differences amongst ladies and men (UN General Assembly, 2006).

            Political factors may influences violence in the way policies are established against people engaging in violence. For example, a country that lacks appropriate policies or laws to address IPV increases the risks of increased cases of violence while that with better policies have less prevalence rate. On the other hand, the environmental factors relate to the settings through which the families live and how they impact their relations. Families living in areas with significant environmental issues tend to experience emotional problems such as frustration which may also influence the occurrence of violence (Kohli, et al., 2015).

            Economic factors have the greatest impact on family violence as well as mental health well-being in Australian community and families. As research by Borenstein (2015), reveals families from low socio-economic class are more likely to experience family violence compared to their counterparts in high socio-economic class due to the existing problems in both settings. According to Australian Institute of Criminology, (2004), a large percentage of the survey respondent experience economic problems which further escalates violence in their families.

These factors are well explained in the ecological model below.

[Ecological Model]

The ecological methodology expects to guarantee that intercessions consider and address the conditions crosswise at various levels (e.g. singular, family, group and society), which influence ladies and young ladies' dangers of encountering brutality. As represented in the model there are natural, social, social and monetary variables and standards at every layer that may expand men's danger of executing viciousness and a lady's danger of encountering it. Illustrative components include:

Experiencing marital violence or facing misuse as a child; having a missing or dismissing father; and substance misuse at the individual level.

Marital conflict; male control over family riches and basic leadership; and age and training differences between life partners at the relationship level.

The absence of monetary open doors for men; negative impact of political associates; and ladies' seclusion from family and companions at the group level.

Social standards are giving or enduring male control over female conduct; acknowledgment of savagery as a contention determination strategy; ideas of manliness connected to predominance, honor or hostility; and unbending sexual orientation parts at the societal level.

Extra hazard components identified with intimate partner violence that have been distinguished with regards to Australia include: youthful age; reduced psychological wellness levels identified with low self-regard, outrage, despondency, enthusiastic uncertainty or reliance, standoffish or marginal identity characteristics and social seclusion; history of physical order as a kid; conjugal flimsiness and partition or separation; history of executing mental misuse; undesirable family connections; destitution related issues, for example, stuffing or monetary push; and low levels of group intercession or approvals against aggressive behavior at home (Borenstein, 2015).

Effects of Domestic Violence on Mental Health of Australian Community

Domestic violence significantly affects the lives of children and women thus resulting inprolonged impacts to the Australian community. Research by study Australian Medical Association found that ladies who claimed to have encountered domestic violence, had a related higher lifetime predominance of emotional well-being scatters, brokenness and inability. The study indicated the miserable reality that savagery against ladies is a noteworthy general health concern, adding to elevated amounts of ailment and demise around the world, as per foundation data in the study. The analysis collected data from the Australian National Mental Health and health Survey of 2007, which including 4,951 women (65 % reaction rate), ages 20 to 85 years (Borenstein, 2015).  A demonstrative strategy from the World Health Organization's was used for the purpose of evaluating lifetime commonness of any mental issue, nervousness, mindset issue, substance use issue, and post-traumatic stress problem (Borenstein, 2015).Domestic violence was found to be closely related to the current incidences of mental challenges, lifetime disorders, mental disability, impaired quality of life, physical disability, and an increase in disability period. In addition, mental health disorder in ladies who have encountered domestic violence has a tendency to be more serious and connected with comorbidity, attributes that require master and exhaustive ways to deal with treatment (Borenstein, 2015). Alongside discouragement, aggressive behavior at home casualties may likewise encounter Posttraumatic Stress Disorder (PTSD), which is portrayed by indications, for example, flashbacks, meddling symbolism, bad dreams, tension, passionate desensitizing, a sleeping disorder, hyper-carefulness, and evasion of traumatic triggers. A few exact studies have investigated the relationship between encountering abusive behavior at home and creating PTSD (Arseneault, 2015).

Children may develop behavioral or enthusiastic troubles afterencountering physical misuse with regards to aggressive behavior at home or in the wake of seeing parental misuse. Reactions in kids may fluctuate from hostility to withdrawal to substantial dissensions. Moreover, kids may create side effects of sadness, uneasiness, or PTSD.

Mental Health Promotion Principles and Approaches to Control Incidences of Domestic Violence

There is a need to have a solid technique for proactive techniques of counteractive action. Late changes in broad daylight policy, legislation, and administration conveyance delineate a developing responsibility to discovering approaches to decrease the destructive impacts of residential violence. However, a couple of complete techniques that address the counteractive action of aggressive behavior at home have been created and even less have been assessed. Different theories explain how domestic violence can be reduced at a community level (Borenstein, 2015). Domestic violence prevention can be implemented in four different stages that is; infants, school age, adolescent and adults ages and the strategies are classified according to primary, secondary and tertiary levels. Some essential and optional anticipation programs that location abusive behavior at home (Arseneault, 2015).The projects depicted beneath are highlightedbecause they delineate the focuses being examined, not on account of the fundamentally speak to the best projects. Exhaustive, evaluative data on aggressive behavior at home counteractive action projects is additionally exceptionally constrained yet is exhibited when accessible.

Infants and Kids (0 -5 Years)

 Primary and optional avoidance procedures for babies and youngsters concentrate on guaranteeing that kid get a sound begin, including an opportunity for physical, emotional and sexual misuse, and from the injury of seeing abusive behavior at home. Improvement of such procedures starts by characterizing the standards of a solid childbearing environment. In spite of the fact that there are contrasting sentiments about the points of interest of such a solid environment, 22 all specialists concur that all together for exceptionally youthful youngsters to flourish, develop to be peaceful, beneficial grown-ups, they should be looked after by steady, sustaining grown-ups, have open doors for socialization, and have the flexibility inside defensive limits to investigate their world (Pallitto et al., 2013).

School-Age Children (6 To 12 Years)

Schools are perfect places where acquaint essential avoidance programs with wide scopes of youngstersbecause most kids go to class. Moreover, a lot of youngsters' social learning occurs in schools, and studies have demonstrated that social learning can play a significant role in the improvement of practices and mentalities that bolster aggressive behavior at home (Klein et al. 1997). Instructors, who ordinarily speak to the second most imperative impact in the lives of kids, are in a perfect position to persuade understudies to consider better approaches for deduction and carrying on.

Young People (13 To 18 Years)

Youth is a period of essential intellectual and social advancement. Teenagers figure out how to think all the more objectively and get to be fit for speculation speculatively. They too build up a more prominent comprehension of the conceivable dangers and outcomes of their practices and figure out how to adjust their interests with those of their companions and relatives. Adjustment to parental sentiments bit by bit diminishes all through youthfulness, while peers turn out to be progressively powerful until late adolescence. Romantic connections turn out to be more essentialto young people. Thus, mid-puberty offer one of akind windows of a chance for essential avoidance endeavors that make high scholars mindful of the courses in which brutality seeing someone can happen, and that instruct solid approaches to framingprivate relationships. When offered chances to investigate the abundance and prizes of connections, adolescents get to be enthusiastic to find out about decisions and responsibilities (Klein et al. 1997; WHO 2005). Clear messages about moral obligation and limits, conveyed in an accuse freeway, are by and large worthy to this age bunch, while addresses and notices are less useful.

Adults

Open mindfulness battles, for example, open administration declarations and commercials are regular ways to deal with the essential counteractive action of abusive behavior at home by adults. These battlesnormally give data on the notice indications of abusive behavior at home and group assets for casualties and culprits. One far-reaching government funded instruction crusade, created by the Family Violence Prevention Fund (FVPF) in a joint effort with the Council of advertisement such as, TV promotions conveying the message that domestic violence is not helpful, and reporting to relevant bodies on incidences of aggressive behavior at home administrations (Fletcher, 2014).

How Nurses Can Apply Domestic Violence Prevention Strategies and Make A Difference To the Affected

Safety and security do not simply happen: they are the consequence of aggregate agreement and open venture. We owe our youngsters—the most powerless subjects in any general public—an existence free from brutality and apprehension. Keeping in mind the end goal to guarantee this, we should get to be energetic in our endeavors not just to accomplish peace, equity and thriving for nations, additionally for groups and individuals from the same family. We should address the underlying foundations of savagery. Research recommends women who have been subjected to brutality tend not to approach nurses straightforwardly for help. In a late women' security study, 79% of ladies who had encountered physical ambush and 81.25% who had encountered rape had not looked for any expert help (Fletcher, 2014). When surveying ladies, medical caretakers ought to know that a portion of the accompanying physical indications of wounds may be identified with aggressive behavior at home: wounding in the mid-section and guts; different wounds; minor cuts; burst eardrums; delay in looking for medicinal consideration; and examples of rehashed damage. Frequently, medical attendants think a lady in their consideration might encounter abusive behavior at home, the subtle element of addressing will rely on upon how well they know the lady and what pointers they have watched.

The nurses can use the information relating to the patients involvement in domestic violence to provide patient centered care as well s implement specialty advice such as counseling. In most situations, domestic violence victims suffer more than physical harm creating the need to have care that is centered on their needs such as emotional problems. Nurses can also use the information to sensitize or raise awareness on the impact of violence and the need to provide better care to domestic violence victims (Lagdon, Armour & Stringer, 2014).

The reaction of medical attendants to ladies in these conditions can profoundly affect their readiness to open up or to look for help. A few reactions to help fruitful correspondence in these circumstances could include:

Tuning in: Being listened to can be an enabling knowledge for a lady who has been manhandled.

Imparting conviction: "That more likely than not been exceptionally unnerving for you."

Accepting the choice to reveal: "It more likely than not been troublesome for you to discuss this." "I am happy you could inform me regarding this today.' Emphasizing the inadmissibility of viciousness: "You do not should be dealt with like this." nurses has a vital role in giving directions to the formation of free vicious ios groups but after getting the necessary training. Afterward, nurses can request medical organizations to offer acknowledgment on this obligation and cooperate in enabling the wellbeing of individuals experiencing domestic violence. The nursing management should be mindful and responsible at office health level to address the incidences of domestic violence.

 
Conclusion

            Intimate partner violence is one of the most common forms of violence and is influenced by a variety of factors; however, there exist no single aspect that influences the violence rather than multiple issues within the families. Risk factors are however associated with the form of violence which involve the income levels, social problems such as isolation, age and academic achievement among others. In Australia, the Indigenous women are at a higher risk of being victims of the violence which is 35 times higher compared to non-indigenous women. The rate is influenced by the risk factors since such as substance abuse and social challenges. However, nurses can apply the information derived from the research on the issues influencing the violence to provide patient-centered care.


References

Australian Institute of Criminology, (2004). Family/domestic violence statistics. Australian            Institute of Criminology. Retrieved from http://www.aic.gov.au/statistics/violent%20crime/domestic%20violence.html

Fletcher, T. (2014). Prevalence, Types, Risk Factors, and Course of Intimate Partner Violence in Appalachian Pregnant Women.

Foran, H. M., & Phelps, R. (2012). Psychological, Physical, and Economic Consequences of Intimate Partner Violence. Family Problems and Family Violence: Reliable Assessment and the ICD-11, 33.

Kabir, Z. N., Nasreen, H. E., & Edhborg, M. (2014). Intimate partner violence and its association with maternal depressive symptoms 6–8 months after childbirth in rural Bangladesh. Global health action, 7.

Kohli, A., Perrin, N., Mpanano, R. M., Banywesize, L., Mirindi, A. B., Banywesize, J. H., ... & Glass, N. (2015). Family and community driven response to intimate partner violence in post-conflict settings. Social Science & Medicine, 146, 276-284.

Lagdon, S., Armour, C., & Stringer, M. (2014). Adult experience of mental health outcomes as a result of intimate partner violence victimisation: A systematic review. European journal of psychotraumatology, 5.

Matheson, F. I., Daoud, N., Hamilton-Wright, S., Borenstein, H., Pedersen, C., & O'Campo, P. (2015). Where did she go? The transformation of self-esteem, self-identity, and mental well-being among women who have experienced intimate partner violence. Women's health issues, 25(5), 561-569.

Ouellet‐Morin, I., Fisher, H. L., York‐Smith, M., Fincham‐Campbell, S., Moffitt, T. E., & Arseneault, L. (2015). Intimate Partner Violence and New‐Onset Depression: A Longitudinal Study of Women's Childhood and Adult Histories of Abuse. Depression and anxiety, 32(5), 316-324.

Pallitto, C. C., García-Moreno, C., Jansen, H. A., Heise, L., Ellsberg, M., & Watts, C. (2013). Intimate partner violence, abortion, and unintended pregnancy: results from the WHO Multi-country Study on Women's Health and Domestic Violence. International Journal of Gynecology & Obstetrics,120(1), 3-9.

Shamu, S., Zarowsky, C., Roelens, K., Temmerman, M., & Abrahams, N. (2016). High-frequency intimate partner violence during pregnancy, postnatal depression and suicidal tendencies in Harare, Zimbabwe. General hospital psychiatry, 38, 109-114.

Wolfe, D.A., Wekerle, C. and Scott, K., 1996. Alternatives to violence: Empowering youth to develop healthy relationships. Sage Publications.

 I can do your assignments, projects and academic papers can do your assignments, projects and academic papers. This is my Skype ID: sabir.shah74 and this is my Email: sabirshah4545@gmail.com  I have done more than 1000 projects in the last three years. I'm very good in doing different kinds of projects and for academic writing I can provide you Turnitin report as well.  Here are some of  my projects which I have done So far.

 Profile

I am a confident student in nursing. My years of education and service have given me enough courage to go ahead and practice. I am much aware of the ethical principles and guidelines that are involved in this field of academia and practice. I am also aware of the requirements for registration with the nursing and midwifery board in Australia. A fee has to be paid and the fee is a registration fee which will then qualify my endorsement. I am also aware of the registration standards. One of them is that I must have a clean criminal history. I am also very fluent in English language and able to write and speak the language fluently. I have also been practicing and that qualifies my registration. I am therefore willing to be endorsed as a nurse practitioner. Besides that I am also an eligible midwife since I satisfy the midwifery registration standards which were revised in 2013. I am also aware of the indemnity insurance registration arrangements. I am also working towards achieving the insurance registration so as to satisfy the nursing and midwifery board of Australia. I am aware of the professional codes and regulation of nursing. I have read and understood them and I am willing always to abide by the principles and policies.

Curriculum Vitae

Kindly add your professional details

Continuing Professionals Development

Nursing has always been my dream career. I have always wished to work hard and promote my educational levels in this career. This year alone in Australia there have been over 250 meetings and workshops on nursing and midwifery. However, due to insufficient time I have squeezed and attended some of them. In February 2016 I attended the APSHO in Washington DC. The theme was to improve the cancer suffering patients by providing them with quality care and supporting critical issues in education. In April this year I also managed to attend the Active Lives seminar in Perth City Australia. The theme was increasing involvement in diseases brought by sedentary lifestyles and lack of proper physical activities. I am also planning to attend another workshop this November. The theme of the workshop is unite to improve patient outcomes and decreasing adverse events. Most of these trainings have improved my orientation in nursing. The trainings and workshops have also challenged my career and hence the need to pursue further education. Besides that I have also attended some of the internal training offered at the health facilities that I have been attached. That has also improved patient care services and relationship.

Gibbs Cycle

In my career I had not met a very rude patient like that one I met that day. She was an old lady who was suffering from dementia. She would not walk properly and so she was subjected to be under a wheelchair whenever she was required to move around. However, she refused totally to be under the wheelchair and insisted on walking by herself. In two incidences she slipped and fell. Fortunately she was not injured. I approached her and talked to her regarding the issue. I was able to connect with her emotionally and she revealed that she did not want to look weak before her family and that is why she insisted always to walk without any assistance. My evaluation of the issue reminded me of ethical dilemma faced by nurses while practicing. What if the patient decides to sue the hospital for negligence of care if she falls and injures herself? That led me to a conclusion and I decided to make it mandatory for the patient to be under complete care whenever she wanted to move around. That also reminded me of the ethics and principles of nursing while at work.

 ​I can do your assignments, projects and academic papers can do your assignments, projects and academic papers. This is my Skype ID: sabir.shah74 and this is my Email: sabirshah4545@gmail.com  I have done more than 1000 projects in the last three years. I'm very good in doing different kinds of projects and for academic writing I can provide you Turnitin report as well.  Here are some of  my projects which I have done So far.​



Human relationships and Life Transition

Name

Institution

Tutor

Date


Human relationships and Life Transition

`Introduction

In the cognitive developmental stages of children between 3-6 years, there are ways that make them active in their own learning. The first stage for learning is where they are sub-consciously aware of their role in learning. In this stage, the children are able to relate to various aspects of what surrounds them and take complete advantage of the same.  The preoperational stage allows them to become more sophisticated when it comes to relating with symbolic thought. At this age however, the children are not able to use their logic. They display the ability to focus their mind on one thing only.

Cognitive Aspects of Children of 3-6 years

The cognitive aspect of focusing on one thing only means that they consider only one aspect of a situation and neglect others. This is a common tendency for preoperational children. During this stage of growth, they are not in a position to consider another person’s point of view (McAlister & Peterson, 2013). A good example can be illustrated by their tendency to attach themselves to what they fully and completely focus on.

As part of their cognitive aspects of growth, they are more attached to appearance, more than they are attached to quality or quantity. Children at this stage will show full awareness of the equality of two objects and their abilities to remain equal as long as they are not tampered with. The reason as to why they show the aspect of conservation at this stage is because of their attitude towards irreversibility and focus on appearance. This quality makes them able to completely ignore the attributes that are not important in relation to whatever they put their mind to focus. Another interesting cognitive factor is that the children at this age have a tendency to talk aloud to themselves without intent of talking to any one or rather making conversation with any one. As part of their sociocultural aspects, they are able to understand other people’s mental process and also compare quantities as they grow.  The most common aspect at this stage of early childhood is the idea that children have regarding change. They believe that nothing can be restored or even undone (Sharma & Cockerill, 2014). By the age of three years, the children are able to use short and simple sentences that are also declarative. The declarative, imperative, interrogative and negative sentences develop at the age of four to five years, while at the age of six years old; the sentences turn into adult-like speech.

Non-normative transition that may occur at 3-6 years

            During this development stage, the non-normative transition that may occur is the inability of a child to have developed a sense of language which should, as a result, lead to their subconscious readiness for language and learning altogether. The reason for this non-normative transition may be caused by unhealthy brain development. The early experiences of being cuddled with regard to children, being talked to, playing with the children and protecting the children are what define the healthy growth and development of these children at this stage (Prado & Dewey, 2014). The experiences that the children have are what nurture their potential despite their being born with unique heritages in terms of genes and also unique personalities. The transition makes it hard for them to deal with basic forms of language and even illustrations.

Development of an Individual’s Self-identity, Self-concept and Self Esteem

`           Identity refers to the individual’s self-definition that is able to focus on characteristics that solely define them. At this development stage, Children are able to make choices through which they nurture their self-concept. The main way they experiment on self-concept is by training themselves to do things on their own. The personal history, societal history and social contexts help the children evolve through a process of discovering themselves with the help of the three features.  The changes that take place first are that the children establish autonomy by coming to recognise that they are separate individuals from their mothers. Right after self-awareness is established, self-concept starts to develop. They also develop self-efficacy where they make an attempt to compare their self-worth with that of others. The shame that they feel after any situations relative to self-concept and self-efficacy are what the children rely on for self-evaluation (Sharma & Cockerill, 2014). Self-evaluation is very important for their next development stage since it gives them the power to act upon their natural personalities without questioning themselves or without self-doubt and unnecessary insecurities that are a result of uncertainty.

Moral Development by Kohlberg and the Factors which may subsequently impact on an Individual’s self-concept

            According to Kohlberg’s theory of moral development, there are six stages of development.  The first stage is known as the right and wrong stage which refers to the ability of a child to maintain law and order as part of their sub conscious relative to the active growing process. The other stage that defines their moral development is the egocentric stage where they are only considerate of what only makes them happy. The way in which they determine the things that are right is by looking at what benefits them. The wrong things are those that are of no importance. According to Lawrence Kohlberg’s theory it is referred to as the Egocentric stage. Another aspect that is included in Kohlberg’s six stages of moral development is approval whereby the child seeks approval from others by doing what is right.  This is then followed by the stage that determines how a child chooses to behave (Gibbs, 2013). The earnest character of this stage is revealed in the willingness of a child to abide by the law laid out by the environment at which they belong in order for them to fulfil their duty.

            Along the same stages, the child is able to develop a better understanding of other people’s feelings and an honest concern about their welfare. The theory suggests that a child is considered morally mature once they are able to recognise a person’s point of view (Gibbs et al, 2013). There are however several orientations of moral development that are pointed out in this theory and they all differ with regard to the individual. The first type is referred to as the self oriented morality where the child only wants to satisfy their personal needs and desires. The second is referred to as the authority-oriented morality where the individual is in a position to accept the decisions of those with authority above them considering what’s good or bad. Peer-orientated morality refers to the individual making decisions based on what their peers deem good or bad. The collective-oriented morality is only based on considering the goals and interests of a group above their personal interests. The last of the orientations is known as the objectively-oriented morality which reveals a more independent personality. The orientation in this case is relative to a child who accepts the values of the general universe regardless of criticism and differing opinions from other people (McAlister & Peterson, 2013).  Kohlberg suggests that in order to support moral development at this stage, clear standards of behaviour have to be set and response to inappropriate behaviour be made. Children are bound to test limits and therefore making such considerations make it easier to help them develop morally.

Rationale for an understanding of the physical, sociocultural and/or cognitive aspects and how it contributes to the Nursing and Midwifery Practice

            The understanding of this development stage for the nursing sector gives them an idea of what to expect of a particular child at any given stage. This increases competence and certainty and an ability to connect with the child from an individual perspective. It is also important since it gives a better understanding of the reasons behind certain non-normative transitions that children within the development stage go through. This will allow a proficient knowledge in formulating a plan for care and also helping in parents’ education for the achievement of optimal growth in each stage.

 
List of References

Gibbs, J. C. (2013). Moral development and reality: Beyond the theories of Kohlberg, Hoffman, and Haidt. Oxford University Press.

Gibbs, J. C., Basinger, K. S., Fuller, D., & Fuller, R. L. (2013). Moral maturity: Measuring the development of sociomoral reflection. Routledge.

McAlister, A. R., & Peterson, C. C. (2013). Siblings, theory of mind, and executive functioning in children aged 3–6 years: New longitudinal evidence.Child development, 84(4), 1442-1458.

Prado, E. L., & Dewey, K. G. (2014). Nutrition and brain development in early life. Nutrition reviews, 72(4), 267-284.

Sharma, A., & Cockerill, H. (2014). Mary Sheridan's from birth to five years: Children's Developmental Progress. Routledge.

 I can do your assignments, projects and academic papers can do your assignments, projects and academic papers. This is my Skype ID: sabir.shah74 and this is my Email: sabirshah4545@gmail.com  I have done more than 1000 projects in the last three years. I'm very good in doing different kinds of projects and for academic writing I can provide you Turnitin report as well.  Here are some of  my projects which I have done So far.


 
Human relationships and Life Transition

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Human relationships and Life Transition

`Introduction

In the cognitive developmental stages of children between 3-6 years, there are ways that make them active in their own learning. The first stage for learning is where they are sub-consciously aware of their role in learning. In this stage, the children are able to relate to various aspects of what surrounds them and take complete advantage of the same.  The preoperational stage allows them to become more sophisticated when it comes to relating with symbolic thought. At this age however, the children are not able to use their logic. They display the ability to focus their mind on one thing only.

Cognitive Aspects of Children of 3-6 years

The cognitive aspect of focusing on one thing only means that they consider only one aspect of a situation and neglect others. This is a common tendency for preoperational children. During this stage of growth, they are not in a position to consider another person’s point of view (McAlister & Peterson, 2013). A good example can be illustrated by their tendency to attach themselves to what they fully and completely focus on.

As part of their cognitive aspects of growth, they are more attached to appearance, more than they are attached to quality or quantity. Children at this stage will show full awareness of the equality of two objects and their abilities to remain equal as long as they are not tampered with. The reason as to why they show the aspect of conservation at this stage is because of their attitude towards irreversibility and focus on appearance. This quality makes them able to completely ignore the attributes that are not important in relation to whatever they put their mind to focus. Another interesting cognitive factor is that the children at this age have a tendency to talk aloud to themselves without intent of talking to any one or rather making conversation with any one. As part of their sociocultural aspects, they are able to understand other people’s mental process and also compare quantities as they grow.  The most common aspect at this stage of early childhood is the idea that children have regarding change. They believe that nothing can be restored or even undone (Sharma & Cockerill, 2014). By the age of three years, the children are able to use short and simple sentences that are also declarative. The declarative, imperative, interrogative and negative sentences develop at the age of four to five years, while at the age of six years old; the sentences turn into adult-like speech.

Non-normative transition that may occur at 3-6 years

            During this development stage, the non-normative transition that may occur is the inability of a child to have developed a sense of language which should, as a result, lead to their subconscious readiness for language and learning altogether. The reason for this non-normative transition may be caused by unhealthy brain development. The early experiences of being cuddled with regard to children, being talked to, playing with the children and protecting the children are what define the healthy growth and development of these children at this stage (Prado & Dewey, 2014). The experiences that the children have are what nurture their potential despite their being born with unique heritages in terms of genes and also unique personalities. The transition makes it hard for them to deal with basic forms of language and even illustrations.

Development of an Individual’s Self-identity, Self-concept and Self Esteem

`           Identity refers to the individual’s self-definition that is able to focus on characteristics that solely define them. At this development stage, Children are able to make choices through which they nurture their self-concept. The main way they experiment on self-concept is by training themselves to do things on their own. The personal history, societal history and social contexts help the children evolve through a process of discovering themselves with the help of the three features.  The changes that take place first are that the children establish autonomy by coming to recognise that they are separate individuals from their mothers. Right after self-awareness is established, self-concept starts to develop. They also develop self-efficacy where they make an attempt to compare their self-worth with that of others. The shame that they feel after any situations relative to self-concept and self-efficacy are what the children rely on for self-evaluation (Sharma & Cockerill, 2014). Self-evaluation is very important for their next development stage since it gives them the power to act upon their natural personalities without questioning themselves or without self-doubt and unnecessary insecurities that are a result of uncertainty.

Moral Development by Kohlberg and the Factors which may subsequently impact on an Individual’s self-concept

            According to Kohlberg’s theory of moral development, there are six stages of development.  The first stage is known as the right and wrong stage which refers to the ability of a child to maintain law and order as part of their sub conscious relative to the active growing process. The other stage that defines their moral development is the egocentric stage where they are only considerate of what only makes them happy. The way in which they determine the things that are right is by looking at what benefits them. The wrong things are those that are of no importance. According to Lawrence Kohlberg’s theory it is referred to as the Egocentric stage. Another aspect that is included in Kohlberg’s six stages of moral development is approval whereby the child seeks approval from others by doing what is right.  This is then followed by the stage that determines how a child chooses to behave (Gibbs, 2013). The earnest character of this stage is revealed in the willingness of a child to abide by the law laid out by the environment at which they belong in order for them to fulfil their duty.

            Along the same stages, the child is able to develop a better understanding of other people’s feelings and an honest concern about their welfare. The theory suggests that a child is considered morally mature once they are able to recognise a person’s point of view (Gibbs et al, 2013). There are however several orientations of moral development that are pointed out in this theory and they all differ with regard to the individual. The first type is referred to as the self oriented morality where the child only wants to satisfy their personal needs and desires. The second is referred to as the authority-oriented morality where the individual is in a position to accept the decisions of those with authority above them considering what’s good or bad. Peer-orientated morality refers to the individual making decisions based on what their peers deem good or bad. The collective-oriented morality is only based on considering the goals and interests of a group above their personal interests. The last of the orientations is known as the objectively-oriented morality which reveals a more independent personality. The orientation in this case is relative to a child who accepts the values of the general universe regardless of criticism and differing opinions from other people (McAlister & Peterson, 2013).  Kohlberg suggests that in order to support moral development at this stage, clear standards of behaviour have to be set and response to inappropriate behaviour be made. Children are bound to test limits and therefore making such considerations make it easier to help them develop morally.

Rationale for an understanding of the physical, sociocultural and/or cognitive aspects and how it contributes to the Nursing and Midwifery Practice

            The understanding of this development stage for the nursing sector gives them an idea of what to expect of a particular child at any given stage. This increases competence and certainty and an ability to connect with the child from an individual perspective. It is also important since it gives a better understanding of the reasons behind certain non-normative transitions that children within the development stage go through. This will allow a proficient knowledge in formulating a plan for care and also helping in parents’ education for the achievement of optimal growth in each stage.

List of References

Gibbs, J. C. (2013). Moral development and reality: Beyond the theories of Kohlberg, Hoffman, and Haidt. Oxford University Press.

Gibbs, J. C., Basinger, K. S., Fuller, D., & Fuller, R. L. (2013). Moral maturity: Measuring the development of sociomoral reflection. Routledge.

McAlister, A. R., & Peterson, C. C. (2013). Siblings, theory of mind, and executive functioning in children aged 3–6 years: New longitudinal evidence.Child development, 84(4), 1442-1458.

Prado, E. L., & Dewey, K. G. (2014). Nutrition and brain development in early life. Nutrition reviews, 72(4), 267-284.

Sharma, A., & Cockerill, H. (2014). Mary Sheridan's from birth to five years: Children's Developmental Progress. Routledge.

I can do your assignments, projects and academic papers can do your assignments, projects and academic papers. This is my Skype ID: sabir.shah74 and this is my Email: sabirshah4545@gmail.com  I have done more than 1000 projects in the last three years. I'm very good in doing different kinds of projects and for academic writing I can provide you Turnitin report as well.  Here are some of  my projects which I have done So far. 


Internal Audit Control

Contents

(a) Identify the internal control weaknesses in the Adel Company’s procedures. 2

b) Identify a test of control for each of the errors identified in part (a). 4

References. 8


(a) Identify the internal control weaknesses in the Adel Company’s procedures.

            There are some glaring weaknesses in the internal control mechanism in place at Adel Company’s procedures. The paper identifies weakness in two business functions – recruitment and payroll management.

Recruiting – the weakness starts at the recruitment levels where the factory foreman is the only person authorized to conduct interviews and appoint an employee for the factory. While it can be assumed that the foreman is a worthy and learned man with an acute sense of judgment, having single person deciding on recruitments leaves scope for personal bias  to creep  in. this can lead to underperforming factory workers which can impact the overall production capability of the company.

Lack of recruitment policy – the foreman manually inputs the hourly rate of pay for a new employee. Thus can leave scope for bias and falsification and seemingly the company does not have well structured HR policy for recruitment where one does not have to write the hourly pay but putting a simple code is enough for the HR and the payroll to understand the hourly pay.

The payroll activities seem to lack automation and checks and balances. Some of the identified weaknesses are:

Entering Payroll Time Data – as stated in the case, the factory workers enter their times of entry and departure from work manually on paper forms for an entire week. They then leave the sheets of paper in a box at the gates of the factory at the end of the week. They also enter the timings by hand with a pencil. The problem first is using paper sheets to record time. It leaves chances of spoilage. Secondly, the manual entry leaves scope for false data entry and there is no second check to ensure that the workers put in the correct time and not overstate their work hours. This leaves scope for false earnings and can lead to financial losses to the company (Smallbusiness.chron.com, 2016).

Division of Payroll Processing – while the division of payroll between two employees for processing of payrolls is apt, what seems ot be lacking is a system of cross checking of the manual calculations that these two payroll employees do. There is no one to check whether the calculations that they have made are correct or not. This system of functioning also leaves scope for dishonest employees to set up false employee and make alterations in the record time worked or overtime hours causing financial loss to the company.

Lack of a Payroll Preview – the system of internal controls also lack any form of checking before the final pay cheque is written. The employees are solely responsible to ensure that the pay calculations are correct and the correct amounts are put on the pay cheques (Internal controls for small business, 2008).

Lack of Data security – there is no mention of what the company does to secure the personal data about the employees related to their work and employment. The company does not seem to have any form of data security measures in pace – whether it is security for the information on paper, or the data that is stored in the computers of the company. This can lead to identity theft and can leave an affected employee in financial problems.

b) Identify a test of control for each of the errors identified in part (a)

Several test of control deficiencies for each of the errors can be identified. They are as follows:

Recruiting – the test of control for recruitment can be had by the proper evaluation of the employees at the factory by the checking of the minimum qualifications possessed by each employee recruited by the foreman. The test can also be done by checking the individual productivity of the employees against the expected output from the employees.

Lack of recruitment policy – this has an easy test where the existing policies of the company can be reviewed to identify whether the company has a policy where in manual insertion of hourly pay is not required. If it is found that the recruitment policy does have such a system and it is not being followed, adequate measures can be taken if there are no identifiable policies for the same, the company should put together a policy that automatically decides the hourly pay once the grade of employment for a new employee is settled.

Entering Payroll Time Data – it is desired that entering payroll data should be automated and while letting the employees input their ‘in’ and ‘out’ times themselves there should be someone to cross check their verifications. The test to check for this weakness is to math optimum output for a period of work of the company with the number of employees at work and the number of work hours reported during that time period. It can also be tested by matching the cash outflow for payroll expenses with the actual number of work hours anticipated (Smallbusiness.chron.com, 2016).

Division of Payroll Processing – a simple way to test this weakness is to entrust someone to make regular checks of the final calculations made by each of the two payroll employees randomly. Human error while computing the payrolls for salary can be easily identified by a repeating this process.

Lack of a Payroll Preview – there is no system to check that whether the number of hours that an employee claims he/she has put in matches the ground reality. The test can include the foreman who can be consulted about the validity of work hour claims. Regular overseeing by a senior accountant over the payroll outcomes can help identify and reduce this deficiency (Audit of Payroll and other Expenditure using Data Analytic Procedures, 2016).

Lack of Data security – a close examination of the existence of the relevant paper sheets and all data containing paperwork will be the test for this weakness. However an automated system with all computer inputs can be tests by sunning hacking tests on the system to ensure that the security system is apt to protect personal data of the employees.

 
References

Audit of Payroll and other Expenditure using Data Analytic Procedures.(2016). Western Australian Auditor General’s Report. [online] Perth: Office of the Auditor General, Western Australia, pp.4-6. Available at: http://www.parliament.wa.gov.au/publications/tabledpapers.nsf/displaypaper/3914078a9d3786cee5ee642848257faf003699b3/$file/4078.pdf [Accessed 23 Sep. 2016].

Hall, J. (2011). Information Technology Auditing and Assurance. 3rd ed. 647. Mason, Ohio: South-Western Cengage Learning, p.Chapter 9: Auditing the Revenue Cycle.

Internal controls for small business. (2008). Business Management. [online] Melbourne: CPA Australia, pp.7-12. Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/business/internal-controls-for-small-business.pdf?la=en [Accessed 23 Sep. 2016].

Smallbusiness.chron.com. (2016). How Can Internal Control Overcome Payroll Fraud?. [online] Available at: http://smallbusiness.chron.com/can-internal-control-overcome-payroll-fraud-56266.html [Accessed 23 Sep. 2016].


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(Words 2014)

MANAGEMENT: TOYOTA

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Executive Summary

The purpose of this case study is to analyse the human resource management problem that faced one of the world’s most renowned automobile company, Toyota Company. It resulted in both monetary loss and destruction of their image in the face of their consumers. The case study will focus on determining signs which had been identified early enough; the damages that occurred could have been prevented. The case study will analyse the primary process that affects the proper functioning of any human resource department and how these processes were observed or ignored and how each one of them could have resulted in the fall of the Company. The case study reveals that the problems that faced Toyota Company human resource department could have been prevented had the management acted immediately when signs of poor employee management arose. The culture of corporate takes the time to develop which implies that, the management had enough time to conduct investigations which would have enabled them to determine the right course of action before matters got out of hand. The previous Toyota culture was based on reducing the cost involved in the production, rather than paying attention to the quality of the products produced. The process of employee acquisition and training appears to have been another problem that faced the department. Highly skilled personnel will provide high-quality products as opposed to semi-skilled employees. In general, it is clear that the challenges that faced the Company could have been avoided if the management had acted promptly. 

Introduction

A case study is a detailed illustration of a real life administration challenge which requires a crucial decision to be made and effected to rid the business of the trial (Soy 2015). In the following essay, I will use the Human resource problem that faced one of the World’s Biggest Automobile Company, Toyota Company in my case study. A few years back Toyota has had to recall a large number of their vehicle due to defects associated with poor human resource management. These recalls caused the company huge losses and the hard earned reputation in the Automobile world giving their competitors a chance to outshine them (Hammond 2013). Some of the human resource issues attributed to this phenomenon are training, reports associated with performance management, hiring an employee, and corporate culture.

Functions of Human Resource

The human resources are tasked with work supervision, staff recruiting and training, establishing a healthy working conditions, management of employee compensation, payroll and benefits, promote high levels of performance, handle personnel discrimination and issues pertaining to performance, ensure that all employees abide by labour laws and most of all ensure that all staff is motivated.

How Human Resource Management Caused Toyota to Crash

Back in 2009 Toyota Automobile Company went through a great ordeal after some models of their cars were found not to be fit for their consumers. This ordeal made the company lose billions of money not forgetting the company’s reputation which they have built over the years. This unfortunate incident happened when a driver died in California as a result of faulty acceleration from the Toyota car that he was driving (Matsuo 2015). This event made the company recall a large number of its vehicles in the United States. According to James and Robert (2014) Toyota has been sued 400 times on the same incidence.

Poor Critical Analysis and Management of the Issues Facing Human Resource Management

One of the reasons that can be attributed to the downfall was poor risk management. This was as a result of the inefficiency of the personnel to access the problem before it got out of hand. In his article, Matsuo (2015) blames this onto the weak management; he further asserts that mechanical problems that the company’s cars faced were known before they even occurred. However, instead of mitigating the problem, the management took time before handling the situation. This made the problem grow with time and when the need for curbing the problem arose it was too late.

Cooperate Culture at Toyota Company

Corporate culture is the behaviour and beliefs that dictate the interaction between the workforce of a business entity and its management. It is usually developed over time. The primary purpose of corporate culture is to make sure employees conduct themselves in a way that correlates with the corporate values. The business culture needs to be closely observed and assessed time to time. “The culture of an organisation is a set of guidelines that stipulates the goals of a business entity” (Schultz and Tor 2013, 14).

Importance of a Healthy Corporate Culture

A corporate with a detrimental culture does not value the contribution of the employees to the success and existence of the corporate. In this unhealthy culture, workers act as individuals. A healthy culture, on the other hand, treats all the employees with the same respect irrespective of their duties in the business entity. This promotes teamwork in the business entity which in turn improves the company’s performance. The following are the benefits of a healthy corporate culture.

Employee retention: Valuing the contribution that a firm employee offers boosts their morale and improves their attitude towards the enterprise. This will, in turn, results in a reduction of turnover in the company due to loyalty fostered by the high-culture. As such, this will aid in reducing the cost of acquiring new workers.

Maintaining a firm’s reputation: A business that has a healthy culture wins the loyalty of its workers, which will, in turn, build its reputation. Thus, this aids in attracting potential highly skilled workers when the trust that a company has among its clients improves, its value increases in the market. Consumers prefer consuming products from companies with a good reputation than companies without (Janssen and Ulrich 2012).

Recalling of the Vehicles

In the case of Toyota Company, the junior managers communicated to the senior executives informing them about the poor quality of products long before the recalls happened. The senior management did find it crucial to act on the matters raised by the junior managers who were better placed since they were dealing directly with production. The upper-level management was busy cutting cost while compromising the quality of products produced and the repercussion that these actions would have on the company. Thus, this led to the deterioration of the company’s reputation which lowered the trust that the consumers had to the enterprise’s products.

Personnel Training and Supervision

One of the most vital components of the success of a company is the level of skills of the manpower. The standard of expertise can be improved through training and development.  This is through the procedure of enhancing knowledge, skills, and capabilities of the workforce of a business entity. It is usually the next stage after orientation. Proper training improves the thinking of the employees which translates to increase in the quality of the work. The process of training employees is perpetual; there are two types of training which are on and off job training. On job training is whereby the workers are trained while working, it is considered as cost effective as compared to off job training which involves training away from the place of work. It is most appropriate to employees who have been newly hired. It is costly and efficient in case the company is training a large workforce. This method is also called vestibule training; the real working environment is mimicked in the area of training, which makes this process very expensive (Kaslow 2014). The progress of a company is largely dependent on the level of skills of its employees as this will ensure that employees are able to deal with production challenges as they arise. The world is a dynamic place especially technology, with the invention of new and sophisticated machines being built almost every day. Customers’ needs and preferences are also dynamic in nature, for a company to be able to satisfy the needs of its customers they need to have employees equipped with the right skills.

The Importance of Training and Development

It aids in curbing the weakness of employees, provides stability in the performance of duty, promotes workers satisfaction, Reduction into cost of production, reduce employee supervision

 
The Following Factors Dictate the Need for Employee Training

Boosting productivity: to be able to compete with other companies in the market, a company needs to maximise production and reduce cost efficiently. This can only be realised if the employees are in a position to provide the right kind services needed (Caplan, Saurav and Raef 2016).

Reducing the accidents and time required to learn new skills: occasional training of employees ensures that the time spent to teach employees new skills is significantly reduced. Employing trial and error method may take time, consume resources, and may not even work. Highly trained employees will not be susceptible to accidents. In turn, this reduces time wasted when an employee takes time off due to an accident. As such, the absence of an employee would deprive the company skills (Gao and Sui 2015).

To match up with the current technology: the technology is ever changing; in order for the company to keep up with the current world of technology, highly trained personnel would be required. Therefore, it is crucial for the employees to be trained regularly to match up with the current needs of the market (Brunet-Thornton, Michal and Vladimír 2016). 

Toyota Company was not able to match up with its fast growth; they did not train their employees to enable them to match up with the current needs of the market. The increase also led to the rise of the problem employee’s supervision. The human resource department failed once again to determine the right number of workforce and skills that were required. Thus, every company should anticipate growth and plan for it early in advance. The human resource department at Toyota Company neglected this role, which resulted to poor performance among the employees since they could not provide the level of skills that were needed in the market. Supervision would have identified the problem before it happened and taken the right precautions. However, lack of proper supervision gave room for errors.

Recommendations Adopted by Toyota to Curb Poor Human Resource Management
The Process of Selecting Employees has been Improved

The company prefers to hire operating personnel whose work ethic is not questionable. Employees who are highly motivated and ready to work hard are given priority (Moore, Javier and Joseph 2016). For employees hired to act as the team leads, they must be able to accommodate more than one skill. This way they will be able to hand over their skills to newly hired employees. In turn, this would promote a healthy corporate culture.

 
Performance Appraisal

Toyota Company emphasises on the fulfilment of a system instead of focusing on the individual efficiency.  It is crucial to concentrate on the overall performance of the entire system as this will help decide whether teamwork is being practised on the workplace (Govindan et al 2015). Through the partnership, the employee can interact, share problems, and improve each other. Furthermore, this may help spot and deal with a problem before it grows and becomes a major issue (Moore, Javier and Joseph 2016).

 
Improving Corporate Culture

According to Schwartz (2013), Toyota has developed a culture that challenges its employees to develop a problem solving and creative attitude. This culture has ensured that the company is in a position to deal with the ever changing market preferences and challenges. The Toyota Company believes that efficiency on its own cannot lead to success. Having this in mind has enabled the company to value information and inputs from all levels of management. It has helped improve the worker's morale which in turn increase the quality of work they produce (Bhasin 2013).

Conclusion

It is clear that, a case study is one of the most effective methods that a business enterprise can employ to solve administrative problems facing it. It is hence crucial for every business entity to conduct case studies frequently. As such, it helps to determine problems facing their management and possible solutions.

Reference List

Bhasin, Sanjay. 2013. "Impact of Corporate Culture on the Adoption of the Lean Principles."       International Journal of Lean Six Sigma 4 (2): 118-140.

Brunet-Thornton, Richard, Michal Koza, and Vladimír Bures. 2016. "The Toyota Production        System-Czech and Nippon Cultural Perspectives." E+ M Ekonomie a Management 2:   142.

Caplan, Dennis, Saurav K. Dutta, and Raef A. Lawson. 2016. "Corporate Social Responsibility    Initiatives Across the Value Chain." Journal of Corporate Accounting & Finance 27 (4):        57-66.

Gao, Shang, and Sui Pheng Low. 2015. "Toyota Way Style Human Resource Management in       Large Chinese Construction Firms: A Qualitative Study." International Journal of Construction Management 15 (1): 17-32.

Govindan, K., S. G. Azevedo, H. Carvalho, and V. Cruz-Machado. 2015. "Lean, Green and         Resilient Practices Influence On Supply Chain Performance: Interpretive Structural     Modeling Approach." International Journal of Environmental Science and Technology         12 (1): 15-34.

Hammond, Robert G. 2013. "Sudden Unintended Used‐Price Deceleration? The 2009–2010        Toyota Recalls." Journal of Economics & Management Strategy 22 (1): 78-100.

James, Reynold, and Robert Jones. 2014. "Transferring the Toyota Lean Cultural Paradigm into   India: Implications for Human Resource Management." The International Journal of     Human Resource Management 25 (15): 2174-2191.

Janssen, Meike, and Ulrich Hamm. 2012. "Product Labelling in the Market for Organic Food:       Consumer Preferences and Willingness-To-Pay for Different Organic Certification      Logos." Food Quality and Preference 25 (1): 9-22.

Kaslow, Florence.2014. Supervision and Training: Models, Dilemmas, and Challenges. Oxford,   UK: Routledge.

Matsuo, Makoto. 2015. "Human Resource Development Programs for Knowledge Transfer and   Creation: The Case of the Toyota Technical Development Corporation." Journal of        Knowledge Management 19 (6): 1186-1203.

Moore, Bradley, Javier Calvo-Amodio, and Joseph F. Junker. 2016. "Synthesizing Systemic          Intervention Approaches: Combining Viable System Model, Knowledge Management, and Toyota Production System for a Sustainable Holistic Management Model." In            Proceedings of the 59th Annual Meeting of the ISSS-2015 Berlin, Germany 1 (1).

Schwartz, Mark S. 2013. "Developing and Sustaining an Ethical Corporate Culture: The Core       Elements." Business Horizons 56 (1): 39-50.

Schultz, Majken, and Tor Hernes. 2013 "A Temporal Perspective on Organizational Identity."       Organization Science 24 (1): 1-21.

Soy, Sue. 2015. "The Case Study as a Research Method." WATS eLibrary, 22 September 2016.             http://elibrary.wats.edu.ng/bitstream/handle/123456789/11244/Soy%20The%20Case%20  Study%20as%20a%20Research%20Method.pdf?sequence=1&isAllowed=y.

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Taxation, Law, and Compliance

Insert Name

Institution

Question 1

In Australia, there are taxes that are subject to the benefits that are offered by employers to employees. In this case, the Mary Jackson is offered benefits by her employer, Elite Retail. Elite Retail is subject for $4,000 expense payment fringe benefit for the amount used to transfer Mary Jackson’s furniture to Brisbane. The provision of $5,000 entertainment allowance for Mary Jackson to entertain her clients is subject to fringe benefit tax exemptions. However, there is need to classify the tax under its various categories.

A laptop valued at $2,400 and a mobile phone valued $800

In Australia, numerous employees’ benefits are exempt from any tax or fringe benefit tax (Australian Taxation Office, 2016). Particularly, the work related items are exempted from any Fringe Benefit Tax (FBT). As a result, electronic devices or portable devices, such as, Mobile Phones and laptop’s are exempt from any tax, and this, is irrespective of whether they have a lot of similar functions. Hence, the purchase of laptop valued at $2,400 and a mobile phone valued $800 have no tax consequences on either Mary Jackson or Elite Retail. These items are exempt from tax, or have no tax consequences because they are primarily used in the employee’s employment (Nethercott, Richardson and Devos, 2011).

Home Telephone Bill worth $330 of which 50% is work related.

In this case, the employer, Elite Retail, is subject to 50% of Mary Jackson’s work related fringe benefit tax amount. Hence, Elite Retail is subject to $165 (50% of $330) of the home telephone bill, as the employee, Mary Jackson, is on-call about 50% (half) of the time. The rest, a half, is not subject to fringe benefit tax, as the phone bill does not result in a work related activity, it is for private and personal use (Woellner, 2013).

A company car Mazda 3, and on the road cost of the car is $30,000.

Mary Jackson’s private use of the motor vehicle is exempt from the fringe benefit tax, as it meets the following conditions:

It is used for travel between work and home (Woellner, 2013).
Her travel is incidental to travel in the course of work related duties.
Her non-work related use for the Mazda 3 is minimal, irregular, and infrequent (Australian Taxation Office, 2016).

As Elite Retail offers an on the road cost of $30,000, an employee’s expenditure, the company is eligible for expense payment fringe benefit tax of a similar amount, FBTAA s. 53 (Akhtar, 2014).

$1,500 allowance to cover professional subscriptions

The Company, Elite Retail, is subject to $1,500 fringe benefit tax for Jackson’s professional subscriptions, as it relates to her profession or work.

A low interest loan of $500,000 at 4%. This was used to finance her property at Brisbane.

The Elite Retail provision for the loan is considered as the loan fringe benefit, as it has provided the loan with a low interest rate of 4%, which is low than the required benchmark of 5.95% FBTAA Div. 4 (Woellner et al., 2016).

Question 2

In Scott’s case, Buildings and land are classified under separate Capital Gains Tax (CGT) assets. This is because Scott bought land in 1st October 1980, which is considered pre-CGT; however, the building was built on the land on 1st September 1986, a post-CGT period: s. 108-55 (2) ITAA. In this case, there is a disposal of a Capital Gains Tax (CGT) asset, and the CGT event A1 happens: s 104-10(1) ITAA (Nethercott, Richardson and Devos, 2011).

Capital proceeds apportionment

The capital proceeds have to be apportioned to the building asset of the disposal: ITAA s. 116-40. Thus, the apportionment of the capital proceeds is as follows:

The value of land (1st September 1986)                      $90,000           (60%)

The Value of building (cost of construction) $60,000           (40%)

                                                                        $150,000         100%

Calculating Capital Gains Tax

The Capital Gains Tax (CGT) can be determined under the discount method and the indexation method, as the land (CGT Asset) was bought before September 1999, and Scott has been held for over a year (Australian Taxation Office, 2016).

Discount method

Capital proceeds:                                $320,000

Less: the cost base for the building    $60,000

                                                            $260,000

Thus, the Capital gains = $260,000 × (50% discount).

                                    $260, 000 × 50/100 = $130,000

Capital Gain = $130,000

 

Indexation Method

The capital proceeds is $320,000

The indexed cost base for the building           $60,000 × indexation factor

                                                            $60,000 × CPI September 1999/September 1986

                                                            $60,000 × 68.7 (CPI September 1999)/43.2 (Sept 1986).

                                                            $60,000 ×1.590

                                                            = $95,400

The Capital Gains =    Capital Proceeds – Indexed cost base

                                    = $320,000 - $95,400

                                    = $224,600

Thus, the Discount method produces a lower CGT gain than the indexation method. As a result, Scott would choose the discount method, as it causes a lower CGT.

(b)

If Scott sold his property to his daughter for $200,000, the market value substitution rule, under ITAA s. 116-30 (2) would come into effect (Sadiq et al., 2016). The market value substitution rule will be applied because the capital proceeds from the sale of the property are lower than its market value, and also, the parties failed to deal with each other at ‘arms length’. Arm’s length activities or transactions are those whereby the buyer and seller act independently without any undue pressure or duress, and have no blood relationship (marriage, blood, or unrelated dealings) with each other (Australian Taxation Office, 2016). This ensures that the parties to the transactions deal with each other in their self-interest, and have equal bargaining positions. Two people who have an equal bargaining knowledge and power of the property under transaction are more likely to agree on the price, which is close, or it is the market value, as the buyer will strive to bargain the price and reduce it to the lowest possible price, while the seller would want to obtain the highest possible price. It is believed that arm’s length transaction will be equitable and fair to all the parties to the transaction, and thus, result in a fair market price (Akhtar, 2014).

If Scott sold his property to his daughter, the computation of capital gain in (a) above, would not change, as the proceeds from the sale of the property was already founded on the market value, which is the value of the property at auction (Australian Taxation Office, 2016).

(c)

Under ITAA Subdiv 115-A, if the owner of the asset under transaction is a company and not a person, the discount method is not available for use (Nethercott, Richardson and Devos, 2011).


References

Akhtar, S. (2014). Capital Gains Tax in Theory and Practice. VISION : Journal of Indian Taxation, 1(1).

Australian Taxation Office, (2016). Capital gains tax | Australian Taxation Office. [online] Ato.gov.au. Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 21 Sep. 2016].

Australian Taxation Office, (2016). Fringe benefits tax (FBT) | Australian Taxation Office. [online] Ato.gov.au. Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/ [Accessed 21 Sep. 2016].

Nethercott, L., Richardson, G. and Devos, K. (2011). Australian taxation study manual. North Ryde, N.S.W.: CCH Australia.

Sadiq, k., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Teoh, J. and Ting, A. (2016).Principles of taxation law 2016. Sydney, Australia: Thomson Lawbook Co.

Woellner, R. (2013). Australian taxation law select 2013. North Ryde, N.S.W.: CCH Australia.

Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D. (2016). Australian taxation law 2016. Sydney, Australia: Oxford University Press.

Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D. (2016). Australian Taxation Law 2016. Melbourne, Vic.: Oxford University Press.

 I can do your assignments, projects and academic papers can do your assignments, projects and academic papers. This is my Skype ID: sabir.shah74 and this is my Email: sabirshah4545@gmail.com  I have done more than 1000 projects in the last three years. I'm very good in doing different kinds of projects and for academic writing I can provide you Turnitin report as well.  Here are some of  my projects which I have done So far.


​​Table of Contents

1. Introduction.. 2

2. Nature and Value to Society of Research by BSF Ltd.. 2

3. Problems with Early Research by BSF Ltd.. 3

4. Research and Development: Differences, Importance and Accounting. 4

5. Fair Market Value Patent. 6

6. Journal Entries. 7

7. Evaluation of BSF’s Assertion Regarding Patent Values. 9

8. Conclusion.. 10

References. 11

 


 

1. Introduction

The report presents an overview and evaluation of the various practices and their accounting implications as relevant for the firm, Bio-Sustainable Feeds (BSF) Ltd. It has been given that BSF is a bio-research firm in Australia, trading on the Australian Stock Exchange. One of the key areas of focus for the company’s research is that of plant based feeds. It has been established by external experts that the use of plant based feeds would be beneficial in resolving the issues of fish based feed, but there have been several issues identified regarding the same. Hence, BSF’s research has shifted to the use and incorporation of bacteria or other products from waste for producing fish feed.

The company received a grant of $500 million AUD in 2013 and since then it has already spent $550 million and further commits to spending $200 million AUD as development cost. The net market value of the patent as calculated by BSF is around $700 million AUD if sold in two years or around $200 million AUD per year for almost ten years if the same is produced and sold. The report hence provides an overview of the way the research is valuable to the society and the problems with early research carried out by the firm. The report also discusses the differences between research and development from an accounting point of view and provides a measure of the fair market value of the patent.

2. Nature and Value to Society of Research by BSF Ltd

The research that is being carried by BSF is of major value and significance for the society because it is focused upon the development of alternative feeds. Jacquet et al (2010) explain that the alternative feeds initiative has been developed and is being promoted for providing health benefits to people. Aquaculture fish currently used contains high amounts of fish oil as well as fish meal because these two ingredients offer the required fatty acids and amino acids that are beneficial for essential and required growth of cultured species (Jacquet et al 2010). However, the costs of these fish meat and fish oil are very high and hence the alternative feeds research is being carried out to identify alternative feeds that can offer the benefits of fish oil and fish meal so that the various health benefits of farmed seafood can still be offered. Nasopoulou and Zabetakis  (2012) argue that the biggest advantage and value to the society of alternative feeds to the society is that it would help in providing all dietary needs and requirements to people at lower costs due to lower usage of fish meal and fish oil.

Another major benefit and positive impact of alternative feeds and alternative feed research as carried out by BSF is that it would help in reducing the dependence on marine fish feed, which would save the marine environment and would have other environmental benefits as well. NSDA (2011) argues that fish meal and oil are the major sources of protein for people all over the world, especially those in Europe and Asia and hence this has led to very high dependence of people on marine animals ad mammals, which is having adverse environmental impacts. Hence, the use of alternative feeds would help in overcoming these environmental issues, which would add value to sustenance of the society.

In addition, the health and nutrition level of sea animals are also improving. Lenihan-Geels et al (2013) argue that there are several human health benefits of consuming seafood and hence the researchers working on alternative feed are trying to find ways and alternatives that can change dietary ingredient of food consumed by sea animals. This will thus lead to higher nutrition of fish and other animals present in water and will also result into higher health benefits for the people. In fact, according to Brinker and Reiter (2011), researchers can even identify and develop new ingredients that can offer higher health benefits to consumers. Thus, it can be deduced that the research that is being carried out by BSF adds lot of value to the society by improving human health and by also resulting into different environmental benefits.

3. Problems with Early Research by BSF Ltd

Early research that was carried out by BSF Ltd was focused on the development of plant based feed, wherein it was proposed that plant-based feed would be converted into fish-based feed for generating the desired protein sources. However, the use of plant-based feed has been criticized largely by experts. The report published by CBC (2016) established and revealed that around 30 kg of plant based feed was required to produce only 1 kg of high value fish and hence it was argued that the use of food crops for growing luxury fish was not feasible because it would result into lack of crops for consumption. Similar discussions have been presented by Caruso (2015) as well, who argue that the number of people living on plant based diet is almost double of those living on meat-based diet and thus making use of plants and plant feed for the generation of fish feed can lead to food shortages in the world, thus leading to disruption in the food chain of the environment.

However, it is not only the shortage of plant that has been identified as a problem with the earlier research done by BSF, but it has also been argued that plant based fish feed can harm health of people. While on one hand it can be argue that the alternative fish feed would result into higher proteins intake for people, thus leading to major health benefits, Boissy et al (2011) argues that the practice is not sustainable. As discussed by Boissy et al (2011), the fish that are generally consumed by people and have different health benefits, usually consume other fishes and are hence carnivorous in nature and hence the plant based fish feed would have no health benefits for consumers. Similar discussions by Krogdahl et al (2010) establish that plant-based fish feed would result into lower amounts of omega-3 fatty acids that are healthy and beneficial for consumers and hence would add no health related value.

Another problem with early research done by BSF Ltd has been found to be that it can lead to malnutrition and starvation among people. Van Huis (2013) explains that plant based fish feeds would reduce the amount of plants and crops available for consumption of people and also the nutrition value of seafood consumed by people would go down massively. Thus, the earlier research based on the use of fish or plants for converting them into fish based feed seems to have multiple challenges and problems and that is the reason why the research of the firm has shifted towards the use of bacteria for producing fish feeds.

4. Research and Development: Differences, Importance and Accounting

Though Research and development (R&D) is usually considered together as one term or one process for any given company or entity, there are some differences that have been established between the two concepts. Penuel et al (2011) argue that the accounting standards and discussions also usually tend to differentiate between research and development. Penuel et al (2011) have explained the basic difference between research and development and established that while research refers to the process of investigating the principles, operations and functioning of different products and services, development is the end process that incorporates the development or production of the final product. As discussed by modern experts, research and development process grows and continues as a continuous process, wherein the first step is the basic research in which generic research is carried out on a given subject, which is followed by applied research in which the target of research is extremely specific and then there is the development of product or service to be offered (Vonortas, 2012). Thus, research in brief is the process and development is end result, which is usually based on the research carried out before that.

There have been found to be several differences in the accounting of the two processes, research and development as well. The research expenditure in accounting is generally not treated as investment, but is treated as costs and expenses, whereas the development expenditures are usually treated as capital investment. Drury (2013) explains the rationale for the difference and has explained that it is not necessary that research expenditures would result into something new but development costs usually result into the development of a new product or service. Hence, due to these differences, accounting treatments of the two costs are also different (Drury, 2013). The expenses of research are usually not capitalized but rather are deducted from the profit and loss account. On the other hand, the expenses of development are first capitalized and are the amortized. The results and income that would be obtained from any form of expenditure done for research are highly uncertain in nature and it cannot be said with certainty regarding the profits that are made because of specific research and hence the value of assets created by it cannot be recorded on the balance sheet with complete certainty, whereas the same for development costs can be shown (Kothari et al 2010). Hence, the way research and development are accounted for by companies, tends to differ.

There are several reasons and motivations because of which firms tend to engage in different activities related to R&D. Barreto (2010) argues that the most common and important reason why firms tend to engage in R&D is because it helps them in coming up with and developing new products and services as compared to their competitors, thus leading to higher revenues and higher profits. In addition, another reason why some companies engage in R&D is to be able to come up with something new that can resolve existing issues and problems of the world, thus leading to changes in the world (Moss et al 2010). Hence, though research and development can differ from each other, they are essential for firms.

 

5. Fair Market Value Patent

Fair market value of any asset, as defined by Power (2010), refers to the value at which the asset can be sold provided that both the parties involved in transaction, i.e. buyer and seller, are aware and knowledgeable about the product and are under no pressure to either buy or sell. According to the discussions by Power (2010), fair market value of any given asset is usually higher than its book value or net market value. Lhaopadchan (2010) argues that any future contract wherein the payment is to be made in the future makes use of fair market value calculation so that the time value of money can be accounted for. In simpler words, the accounting standards (IFRS) and IAS have defined fair value of an asset as the amount that the buyers would be willing to pay for on the day the transaction of purchasing and selling the asset is actually carried out (Lhaopadchan, 2010). Hence, fair market value of any asset is usually higher than the net market value of the same. The formula usually used for calculating fair market value is:

Wherein Ct refers to the cash flow that would occur at the end of time t, r is the discount rate of interest and t is the time period.

The expected net market value of the patent of the alternative aquaculture feed being developed by BSF has been given to be $700 million AUD if it is sold in the next two years or $200 million AUD per year for ten years if is produced and sold. Hence, the fair market value of the patent must include and incorporate the time value of money to provide suitable valuation if the patent is bought or sold at the end of the time period.

The key assumptions that can be made from the discussions are that the patent would still be in demand and the feed would be successfully developed and sold. It is also assumed that the market conditions would remain the same after two years or ten years, which would mean that the demand for the patent would be same and the need of buyers and sellers would also remain the same with respect to the project (Guthrie et al 2011). Hence, the fair market value of the patent is:

Sold in Two years: Future value of $700 million at the discount rate of 8% at the end of two years:

FV =$816.48 million AUD

However, if it is produced and sold then the cost is $200 per year for ten years, total of $2,000 million of revenues would be earned for ten years. Hence, with a discount rate of 8% at the end of ten years,

FV= (200*1.08^0) + (200*1.08^1) + (200*1.08^2)+……+ (200*1.08^10)

      = $3,129 million AUD

Hence, keeping the market conditions and other variables the same, it can be said that fair market value of the patent is higher than its net market value because of time value of money, which leads to appreciation.

6. Journal Entries

Date

Account Name

Debit

Credit

2013

Grant received from CSIRO

 

$500 million

 

Deferred Capital Income

$500 million

 

2014

Research expense on alternative aquaculture feed

$100 million

 

 

Deferred Capital Expenditure

 

$100 million

2015

Research expense on alternative aquaculture feed

$100 million

 

 

Deferred Capital Expenditure

 

$100 million

2016

Research expense on alternative aquaculture feed

$140 million

 

 

Deferred Capital Expenditure

 

$140 million

2016

Research expense of BSF

$160 million

 

 

Deferred Capital Expenditure

 

$160 million

 

Table above present the journal entries for all the R&D transactions as observed for BSF from 2013 to 2016. Jørgensen  and Messner (2010) have explained that research and development costs can be recognized in financial accounts of the firm as an expense during the period in which it is incurred and hence when these costs are recognized as expense, the costs are usually not capitalized or recorded in the form of an intangible asset.

The grant received from CSIRO and its expenditures are given above, which shows that the $500 grant that has been received has been shown as a credit to the company because it receives that amount. This amount of $500 has been hence recorded as a capital income, which is deferred in nature and would be hence used in the future for expense purposes. Hence, the credit is the grant received and debit is because it is the income not received by the firm. Since CSIRO required the company to spend at least $100 million every year on alternative aquaculture feeds, $100 million in 2014 and 2015 has been debited as research expense and $100 million has been credited in response to the deferred capital income of 2013, which is being expensed later. This has thus helped in adjusting the grant over a period of time.

Date

Account Name

Debit

Credit

2016

Future Development expense

$200m

 

2016

Deferred Income

 

$700 million

2016

Future Profit to P&L

$500 million

Table above presents the journal entries for the development costs that are to be incurred by the firm for developing an alternative aquaculture feed. Assuming that the patent would be sold at $700 million after two years, $700 million has been recorded as deferred income. The company would earn $700 million over the development cost of $200 million and hence $500 million has been recorded as the future profit that would go to the profit and loss account of the firm.


7. Evaluation of BSF’s Assertion Regarding Patent Values

It has been asserted by BSF Ltd. that the value of patent that was stated or affirmed was done on the basis of the fact that BSF would have complete control over the technology of developing bacteria based feeds.

However, the assertion does not seem to be completely reasonable because there are already studies and researches that have been carried out on the subject and there are also patents related to the same. The discussions presented by Brodin (2014) in Norway reveal that bacterial meal is already largely being used and added to compound feed in addition to fishmeal and oils to improve the nutritional value and quality of the feed that is generated. According to Brodin (2014), the feed produced in the country is making use of bacterial meal that is then grown on natural gas that emerges from North Sea for providing proteins to farmed fish. In addition, as discussed by Helmer (2016), a California based company has also been successful in the development of fish feed that is being based on methane eating bacteria and would help in improving the society by having health, economic and environmental benefits.

Also, the patent would be developed with the funding received from CSIRO. Though the given condition of funding reflects that BSF only had to spend $100 million per year on the research of an alternative aquaculture feed and hence the assertion of BSF of having complete control would be valid, Dodgson et al (2011) argue that government grants for research include shared control of the final product that is developed so that the government can leverage upon the benefits.

There are several accounting laws and requirements that define the same. ASC 730-20 of FASB accounting standards that defines the research and development arrangements. Flood (2014) explains that there are different provisions under ASC 730-20 that defines control in cases when research is completely or partially funded by an external party. According to the requirements, when an entity receives cash for funding, he or she is liable to provide something in return (Flood, 2015). Hence in this case, since BSF agreed to offer research on a different feed, it can have the control. However, the fact that the feed was asked by the government, CSIRO would also have control on the same or else the research will become futile for it.  

Thus, the assertion of BSF seems to be reasonable only to some extent not completely.

8. Conclusion

The report discusses and leads to the conclusion that the research being carried out BSF is highly beneficial and advantageous for the society and the environment as well. The company’s fair market value seems to be higher and it can hence sell its patents at higher value provided the market conditions remain the same, but the assertion that it will have complete control over the pate
References

Barreto, I. (2010). Dynamic capabilities: A review of past research and an agenda for the future. Journal of management, 36(1)-280.

Boissy, J., Aubin, J., Drissi, A., van der Werf, H. M., Bell, G. J., & Kaushik, S. J. (2011). Environmental impacts of plant-based salmonid diets at feed and farm scales. Aquaculture, 321(1), 61-70.

Brinker, A., & Reiter, R. (2011). Fish meal replacement by plant protein substitution and guar gum addition in trout feed, Part I: Effects on feed utilization and fish quality. Aquaculture, 310(3), 350-360.

Brodin, J.K.(2014), Yeast produced using chips from Norwegian spruce trees and bacterial meal grown on natural gas from the North Sea become high quality proteins for farmed fish. [online] at http://sciencenordic.com/fish-feed-future-grows-woods [Accessed on September 21, 2016]

Caruso, G. (2015). Use of Plant Products as Candidate Fish Meal Substitutes: An Emerging Issue in Aquaculture Productions. Fisheries and Aquaculture Journal, 2015.

Dodgson, M., Hughes, A., Foster, J., & Metcalfe, S. (2011). Systems thinking, market failure, and the development of innovation policy: The case of Australia. Research Policy, 40(9), 1145-1156.

DRURY, C. M. (2013). Management and cost accounting. Springer.

Flood, J. M. ASC 730 Research and Development (2015) Interpretation and Application of Generally Accepted Accounting Principles 2015, 751-755.

Guthrie, K., Irving, J. H., & Sokolowsky, J. (2011). Accounting choice and the fair value option. Accounting Horizons, 25(3), 487-510.

Helmer, J.(2016), Methane-eating bacteria could reduce the impact of our big appetite for fish [online] at https://www.theguardian.com/sustainable-business/2016/mar/17/methane-eating-bacteria-reduce-impact-fish-demand-feedkind-calysta [Accessed on September 21, 2016]

Jacquet, J., Hocevar, J., Lai, S., Majluf, P., Pelletier, N., Pitcher, T., & Pauly, D. (2010). Conserving wild fish in a sea of market-based efforts. Oryx,44(01), 45-56.

Jørgensen, B., & Messner, M. (2010). Accounting and strategising: A case study from new product development. Accounting, Organizations and Society, 35(2), 184-204.

Kothari, S. P., Ramanna, K., & Skinner, D. J. (2010). Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics, 50(2), 246-286.

Krogdahl, Å., Penn, M., Thorsen, J., Refstie, S., & Bakke, A. M. (2010). Important antinutrients in plant feedstuffs for aquaculture: an update on recent findings regarding responses in salmonids. Aquaculture Research,41(3), 333-344.

Lenihan-Geels, G., Bishop, K. S., & Ferguson, L. R. (2013). Alternative sources of omega-3 fats: can we find a sustainable substitute for fish?.Nutrients, 5(4), 1301-1315.

Lhaopadchan, S. (2010). Fair value accounting and intangible assets: Goodwill impairment and managerial choice. Journal of Financial Regulation and Compliance, 18(2), 120-130.

Moss, R. H., Edmonds, J. A., Hibbard, K. A., Manning, M. R., Rose, S. K., Van Vuuren, D. P., ... & Meehl, G. A. (2010). The next generation of scenarios for climate change research and assessment. Nature, 463(7282), 747-756.

Nasopoulou, C., & Zabetakis, I. (2012). Benefits of fish oil replacement by plant originated oils in compounded fish feeds. A review. LWT-Food Science and Technology, 47(2), 217-224.

Penuel, W. R., Fishman, B. J., Cheng, B. H., & Sabelli, N. (2011). Organizing research and development at the intersection of learning, implementation, and design. Educational Researcher, 40(7), 331-337.

Power, M. (2010). Fair value accounting, financial economics and the transformation of reliability. Accounting and Business Research, 40(3), 197-210.

USDA (2011), The Future of Aquafeeds [online] at http://www.nmfs.noaa.gov/aquaculture/docs/feeds/the_future_of_aquafeeds_final.pdf, [Accessed on September 21, 2016]

Van Huis, A. (2013). Potential of insects as food and feed in assuring food security. Annual Review of Entomology, 58, 563-583.

Vonortas, N. S. (2012). Cooperation in research and development (Vol. 11). Springer Science & Business Media.
 

I can do your assignments, projects and academic papers can do your assignments, projects and academic papers. This is my Skype ID: sabir.shah74 and this is my Email: sabirshah4545@gmail.com  I have done more than 1000 projects in the last three years. I'm very good in doing different kinds of projects and for academic writing I can provide you Turnitin report as well.  Here are some of  my projects which I have done So far.



 

 

An in-depth critique of the quantitative or qualitative methods of obesity in the article “Exploring the Impact of Obesity Surgery on Patients’ Health Status: a Quantitative and Qualitative Study”

 

 

 

I
 

Focus

In this article, the topic of concern is finding out the effect of obesity surgery on the health status of patients with the condition based on both quantitative and qualitative approaches (Palou & Bonet, 2013).  The measurable variables that can be identified in the researcher’s statement of this article include weight loss, age, ethnic group, education, height, sex and social class. These measurable variables are important for the researcher’s statement since it helps the audience of the article to get a full insight of what was measured when the study was being conducted. The reader finds it easy to follow the obesity discussion (Fontaine, Williams, & Hoenemeyer, 2016).

Background

The researcher of this article argues that the topic is actually worthwhile. This is because the focus of the study is about the expectations and experience. For instance, sustained weight loss have been established to occur due to obesity surgery (Busetto, 2015). In addition, patients’ have been shown to improve in relation to quality of life and psychological morbidity. The topic also encompasses the mechanisms behind obesity surgery success as well as examining the likelihood surgical operations, improving the health status of an obese patient. According to the researcher obesity as a problem is widespread globally and is one of the leading public health concerns. The researcher argues that everyone starting from childhood to adulthood is susceptible to abnormal weight gain due to lifestyle and eating habits. It is a big problem that has affected the human race all over the world. It is worth to note that the seriousness of this topic as chosen by the researcher is reinforced by previous studies. For example, in the introduction the researcher explicitly explains that much research on Bariatric surgery over the past decade have been published (Sencan, Utku, & Gokce, 2015). These past publications focus on assessment of the Bariatric surgery effectiveness. In these past publications, the researcher outline that the results of obesity surgery have shown positive weight loss as well as improved weight loss maintenance. However, the researcher elaborates that obesity surgery has no negative effect on weight. Further research has looked at postoperative changes in relation to the individual patient’s health status, eating behavior, psychological morbidity as well as quality of life. This article has shown thorough literature review of current knowledge related to this topic (Stein, Stier, Raab, & Weiner, 2014). For example, De Zwann et al (2002) was reviewed by the author to show the quality of related to health as seen in obese patients. The emphasis of this paper was the impact of surgical operation in the gastric. Secondly, Karlsson et al (2002) was cited by the author in reference to quality of life and health-related issues as well as the eating habits of a patient who has undergone gastric surgery particularly in severe obese situations. In this article there is no definition of key variable, but there is an attempt made on how the variables are measured. For example, a questionnaire was used to fill in the variables (Kayyali & Rosenberg, 2012).

Methodology or broad approach

The broad approach or methodology used in this paper was qualitative design with slight use of quantitative approach in terms of weight measurement. The quantitative data included age and height apart from weight loss. These were measured and took the form of numerical. In the qualitative approach, the variables that were measured included ethnic group, education, sex and social class (Sencan, Utku, & Gokce, 2015). The qualitative data focused mainly on the characteristics and the data could not be quantified. Therefore, the use of both qualitative and quantitative approach matches the statement of the objective.

Tool of data collection

The method used for data collection in this article was basically done using a customized questionnaire. Customized questionnaire is a data collection tool that has been used for a long time in many research. It basically categorizes variables into groups that are relevant to the study. Being a qualitative tool in this study, there was no essence of piloting. In the literature review section, the researcher has indicated that there were two previous research that engaged the use of this kind of qualitative tool. However, these two previous studies basically focused on the surgery impact on the quality of life rather than looking at the broader picture are captured in this study. The mentioning of these two previous studies that were rather similar to this study gives credibility to the study (Chiappetta & Theodoridou, 2015). This is because the researcher of this study is giving a clear and precise details on the environment and the circumstances in which data collection took place. This study was actually conducted in a hospital set-up. Therefore, I feel that this qualitative tool was effective since interviews were conducted in a relatively serious hospital environment where patients are less likely to give false information. It is important to note that the hospital where this study was conducted has a multi-disciplinary obesity program that follow-up the obese patients for normal assessment and educate them on weight loss management. This made it easy to administer the questionnaires. In fact, questionnaires were given to all the patients under investigation. The highest score in the questionnaire reflected an improved health or greater health status.

 

 

Methods of data analysis and presentation

            Data analysis and presentation is key to any qualitative approach. The researcher has to analyze data and present them in the simplest form possible that can be interpreted and understood by the audience or reader of the paper. In this article, data was analyzed using the Statistical Software for Social Scientists. The software analyzed the data by making a comparison of surgery group profile features, experiences of eating, current BMI as well as health status with waiting list controls. Z-score (χ2) was chosen for the analysis. To check the homogeneity of variance, Levene’s test was used. The reported P-Value was P<0.0001 while the confidence interval was 95%. This shows that the analysis targeted at presenting an accurately presented data with limited room for doubts. It is worth to note that researcher used a relatively large amount of data so as to reduce biasness (Berthoud, Shin, & Zheng, 2011). The analyzed data were presented using tables such as the profile characteristic table on page 268 of the article. This profile characteristic table is simple and easy to understand even though it is both implicit and explicit.

Sample

As described earlier, the hospital where this study was conducted has a multi-disciplinary obesity program that follow-up the obese patients for normal assessment and educates them on weight loss management. This made it easy to administer the questionnaires. In fact, questionnaires were given to all the patients under investigation. The highest score in the questionnaire reflected an improved health or greater health status. The data in this article were collected on the basis of experience of eating. The researcher explains that according to the literature, there are some side-effects of obesity surgery. Therefore, based on such literature, patients were requested to give their views on eating either negative or positive using five-point Likert scale. The Likert scale ranged from 1 to 5 or “not at all” to “totally agree” respectively. This is in line with many other research that have used a similar approach in data collection and analysis. The patients were actually asked what they had eaten over the last one month and to what extent did they feel about a series of items (Ciangura & Corigliano, 2012). The sample’s reliability was assessed using the famous Cronbach’s alpha. The positive experiences included to satisfy, pleasure and content (α=0. 62). On the other hand the negative experiences included the desire to get sick, overfull and nauseated (α=0. 61). This kind of sample analysis is found in most scientific work related to obesity.

 
Ethical considerations

The researcher got approval from Kings College Hospital Ethics Committee (KCHEC). This is a mandatory requirement by most national government globally. The study was conducted in London and the UK government has mandated laws on scientific research.

Conclusions

The measurable variables that can be identified in the researcher’s statement of this article include weight loss, age, ethnic group, education, height, sex and social class. According to the researcher obesity as a problem is widespread globally and is one of the leading public health concerns. The researcher argues that everyone starting from childhood to adulthood is susceptible to abnormal weight gain due to lifestyle and eating habits. It is a big problem that has affected the human race all over the world. It is worth to note that the seriousness of this topic as chosen by the researcher is reinforced by previous studies. For example, in the introduction the researcher explicitly explains that much research on Bariatric surgery over the past decade have been published. The qualitative data focused mainly on the characteristics and the data could not be quantified. Therefore, the use of both qualitative and quantitative approach matches the statement of the objective. The method used for data collection in this article was basically done using a customized questionnaire. Customized questionnaire is a data collection tool that has been used for a long time in many research. In this article, data was analyzed using the Statistical Software for Social Scientists. The software analyzed the data by making a comparison of surgery group profile features, experiences of eating, current BMI as well as health status with waiting list controls. Z-score (χ2) was chosen for the analysis. To check the homogeneity of variance, Levene’s test was used. The reported P-Value was P<0.0001 while the confidence interval was 95%. The sample’s reliability was assessed using the famous Cronbach’s alpha. The positive experiences included to satisfy, pleasure and content (α=0. 62). On the other hand the negative experiences included the desire to get sick, overfull and nauseated (α=0. 61). 

Recommendations

It will be important to expand this obesity surgery research to encompass health care workers and assess their perceptions on the patients’ expectations, recovery path as well as weight-related stigmatization. The research should also include the views of healthcare workers in post-Bariatric surgery. Moreover, the research should be repeated in a different hospital environment following the same procedure but with different experimental units. This will allow for the validation of the data

Overall strengths and limitations

One of the major strengths of this study is the use of technology known as photo-voice. These photos-voice triangulated photographs in conjunction with the interview. This kind of combination can be applied to conduct research with other teams where acquiring in-depth evidence can be challenging. For example, in situations where trust is required to be built among research participants who may probably feel socially isolated, especially when the topic of study is very sensitive.
Another strength of the research is that the sample contained 131. This allows for the data to be analyzed to be considered credible and valid.
The limitation of this study is that the participant/ patient were recruited from one single hospital. The patients seeking treatment at the hospital are few and may not be representative of the entire population. It would have been good if the research could have expanded to engage at least two hospitals with a relatively high number of patients.

Application to practice

Obesity surgery may be applied in most cases of obesity conditions. As have been discussed in this critical analysis of the article above, quantitative research supports obesity surgery in the sense that the surgery is accompanied by elevated negative experiences normally after eating like fullness and nausea as well as improved health status. Therefore, in severe cases of obesity, surgery would be the best option to improve on the health o

References

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