Leadership and management Free Essay Example, 1750 words

Moreover, trusting the ability of such leaders to deliver has a positive effect on job satisfaction; nurses have a positive feeling about the ability of the transformative leader to fulfill their duties. Research shows that there is a close relation between trust, organizational citizenship, commitment, decisions to quit and the overall job satisfaction in followers (Wong & Cummings, 2009). Besides trust being important in the relation between nurse leaders and their followers, trust is also critical in the nurse- nurse relations for a quality health care setting. Work groups and ability of a follower to identify with a particular group is the glue that binds the leaders with followers, and will in addition create a favorable working environment among the followers themselves (Wong & Cummings, 2009). Wong & Cummings observed that increased trust in the leadership is directly related to increased performance where the leader can link the shared interests, commitments and the organiza tional needs to their followers. As a result, there is better cohesion within the group, which leads to improved group performance (Mayer & Gavin 2005). We will write a custom essay sample on Leadership and management or any topic specifically for you Only $17.96 $11.86/pageorder now Research has shown that increased social support from working peers in a health care environment leads to improved performance, which can only be achieved through trust among the followers (Wong & Cummings, 2009) Nurses have to be professional in applying an extra-role behavior in the nursing setting, which is a critical form of discretionary and positive behavior that leads to improved performance in a nursing setting (Wong & Cummings, 2009). The major goal in patient safety is to eliminate the culture of blame games when errors occur, and instead employ a better approach in reporting errors in a more open manner. There is need to have a routine where nurses in a team report such errors and come up with solutions that would lead to quality care (Peachey, 2002). Voice behavior is a positive behavior, which involves speaking up towards making the health care setting better, but not only when reacting to an injustice (Wong & Cummings, 2009). When individuals share their opinions for the betterment of the nursing practice, they help in making the practice safer and sensitizing others not to make similar misses. To this respect, there has to be well developed trust in the leadership to wipe awa y any fears of the consequences of reporting such errors. A transformational leader would support such nurses to develop an organizational citizenship behavior that when applied will improve team working and the health care environment.

Health Risks Between The Smoking Of Cigarettes And Hookahs

The purpose behind this paper is to analyze the major differences and health risks between the smoking of cigarettes and hookahs. There are a plethora of research documents regarding the similarities and differences between the hookah and conventional tobacco products such as cigars or cigarettes. This paper will simply display research regarding each of the previously mentioned smoking mediums, and strive to determine fact from perceived fact. The hookah (water pipe figure 1) originated in ancient Persia/India and became a Turkish symbol of class (wealth) by the 19th century (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). As time pressed on, the use of the hookah pipe began to spread along with the people that originally used it (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). Immigration from the Middle East, India, and Pakistan eventually brought the hookah pipe to Europe (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). With the arrival of the hookah c ame many cafes, bars and lounges where the water pipe could be smoked along with a beverage or meal (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). In today’s society, smoking hookah is a popular way to have social gatherings among colligate youth. Traditionally smoked tobacco (Cigarettes, cigars, and pipes) originated in the Americas sometime between 600 and 900 A. D. (Jacobs, 1997). The native people often smoked tobacco for religious purposes, and thus did not do so on a regular basis (Jacobs, 1997). It wasn’t until theShow MoreRelatedThe Health Effects Of Water Pipe Smoking1528 Words   |  7 Pages Water-pipe smoking has become increasingly popular in the United States. Its potential impact on life-threatening conditions, nicotine dependence, and because of the lack of knowledge about its health effects, water-pipe smoking represents various public health hazards (Dugas 1). The health effects of smoking hookah are constantly misjudged, causing young adu lts to believe they are smoking without consequences to their well-being. This may not be their fault considering the media’s misrepresentationRead MoreWhy Smoking Is Harmful On The Periodontium As Cigarettes?1622 Words   |  7 PagesHead: Is smoking hookah as harmful on the periodontium as cigarettes? Kayleigh J Dow Old Dominion University: School of Dental Hygiene Abstract Hookah smoking has become a new fixation in our society. It is considered acceptable socially, practiced by many who don’t view it as harming their health. The availability of hookah is rather alarming and people of all ages, races, and religions are participating. There have not been many studies completed on the link between hookah and periodontalRead MoreThe Reality of Hookahs942 Words   |  4 PagesIn todays society, smoking is a trend where people of all ages are doing. People smoke anything from cigarettes to hookahs. Hookahs are generally becoming popular throughout the generation. The hookahs are mainly used in bars, cafes, and in peoples own home. People do hookahs to have a great time with friends without knowing the consequences that they produce. If people are aware of the consequences of smoking anything from hookah to cigarettes may be used with the acknowledge of the effects. ManyRead MoreWhat ´s the Difference Between Hookah and Cigarettes? Essay579 Words   |  3 Pages Have you ever wondered what the difference was between hookah and cigarettes? I have many times, being a person that occasionally indulges in hookah smoking, I was always curious to find out. Some of the questions I would ask myself, like which is more popular, which one is worse for you, what they are made of besides the obvious tobacco, and what the long term effects of both are. So this informative essay will be answering these very questions. Tobacco has been around for a long time, datingRead MoreThe Article, Metal Analysis For Non Tobacco Smoking Alternatives Essay904 Words   |  4 PagesThe article, Metal analysis for non-tobacco smoking alternatives: Steam stone fluids and smoke written by Amberlie Clutterbuck, Ryan Saadawi, Joseph A. Caruso *, Julio Landero-Figueroa from the department of Chemistry at the University of Cincinnati, Agilent Technologies Metallomics Center of the Americas, the McMicken College of Arts and Sciences and University of Cincinnati discuss the many harmful metals found in non-tobacco smoking alternatives (pp.205). The primary question the authors aimedRead MoreHow Smoking Affects The Health Care Costs2951 Words   |  12 Pages1. Introduction There are three main reasons on how smoking affects the impact of health care cost: an increase on the taxes for purchase of the cigarettes and other limitations will diminish smoking; inflation of more health related issues due to an increase in smoking; and the rise of the cost of health care due to the increase in deteriorating health. 2. What is in a cigarette? What is in a cigarette? Cigarettes contain about 600 ingredients, and once they are burned they create more than 7000Read MoreSmoking Essay1322 Words   |  6 PagesWhen you quit smoking your heart rate and blood pressure, restore back to normal. At least within an hour the carbon monoxide leaves your blood and it allows you blood to carry more oxygen when within a weeks’ time your circulation improves majorly. Then the work that usually happens decreases and the cardiac function is higher. Then once you have recovered you can smell and breath. Then within months you probably will feel so much better and you can see the improvements in all the functions ofRead MoreTobacco Chewing Tobacco2993 Words   |  12 Pagesmakes it an addictive proposition. However, most consumers believe that the blended spices and seasonings do not make it as a harmful product! But, the truth remains that gutkha; just as any other tobacco product is very addictive and injurious to health. Gutkha has been proved to be carcinogenic, The Effects if Gutkha * Gutkha leads to Oral sub-mucous fibrosis (SMF), a pre-cancerous disease that is a first step to cancer. This has increased 20 to 30 times across the country. It also leads toRead MoreThe Differences Between Traditional And Electronic Cigarettes894 Words   |  4 Pagestraditional cigarettes. The truth is while there are many strong differences between traditional and electronic cigarettes, they share surprising similarities. Both types of cigarettes share health concerns, and while electronic cigarettes are viewed as healthier, depending on the consumer they can be just as bad for you to smoke as traditional cigarettes are. A difference between both types of cigarettes is that electronic cigarettes have no distinguishable odor where as traditional cigarettes can causeRead MoreTobacco Substance And Its Effects893 Words   |  4 Pagesnamed after Jean Nicot a french physician, and early advocate of the substance. While the word tobacco was adopted from the spanish but cultivated by the Native Americans long before. There are four main types of tobacco snuff, chewing, cigars and cigarettes. Snuff is a type of tobacco that is inhaled through the nasal, made from the ground or pulverised from tobacco leaf. â€Å"Snuff† is derived from the word insufflated which refers to blowing a substance into the body, in this case the nasal cavity

Disclosure of Impairment Test for Objectives- myassignmenthelp

Question: Discuss about theDisclosure of Impairment Test for Purpose and Objectives. Answer: Introduction With the increasing ramification of economic changes and complex reporting frameworks, all the listed companies implement impairment test on its assets to identify the true and fair view of their assets. It is evaluated that IAS-136 is the international accounting standard which is followed by organization to implement impairment test on its business functioning. International financial reporting authority has implemented IAS-136 to strengthen the transparency of its assets value by following effective level of disclosure of impairment loss. It is determined that the disclosure of impairment loss is more extensive when the impairment loss is deducted from the goodwill. The main disclosure requirement is related to deducing the impairment loss from the goodwill and implementing proper level of impairment test. With the help of this impairment test implemented by companies may showcase the true and fair view of assets (Dagwell, Wines, and Lambert, 2011). This impairment test should be implemented by following all the rules and regulations of IAS-136 to identify the true value of assets. However, the main problem in impairment test arise when organization find difficulty finding the market value of assets. The accounting principles permit revaluation of assets of company on periodic basis to determine the value of assets in books. However, disclosure of impairment loss become cumbersome when these computed impairment loss is deducted from the goodwill and other cash generating units of organization. Impairment Test disclosure Purpose and Objectives The main objective of implementing impairment test is to identify and evaluate whether the assets shown in the books of accounts are reflecting true and fair view of assets. There are several organizations who had been cheating with their stakeholders by falsifying the wrong value of assets in their balance sheet (AASB 136, 2009). Therefore, disclosure of impairment test may strengthen the faire view of assets and reporting frameworks as per the international financial reporting standards. Ideally, impairment loss disclosure should be done on periodic basis and it could also be done by company whenever these companies feel to impair their assets. (Dagwell, Wines, and Lambert, 2011). This disclosure of impairment test may increase the fair value of its assets (Dagwell, Wines, and Lambert, 2011). It is evaluated that while implementing impairment test, company needs to find out the market value of its assets and amount of assets shown in the books of accounts. This level of differences between market value and books of accounts of assets of company is undertaken through the impairment test. If company could implement proper level of IAS-136 then it will increase the overall reporting frameworks in determined approach (Ernst Young LLP, 2015). If carrying amount of organization is low as compared to books value of assets shown in the books of accounts then it will result to impairment loss and should be disclosed in the books of accounts of company on periodic basis (AASB 136, 2009). The disclosure requirements for the implemented impairment test are given as below As per the provisions of AASB 136, all the assets should be tested for impairment individual basis. Extensive disclosure is required to be made by organization whenever impairment loss is recognized in books of accounts of company (AASB 136, 2009). In addition to this, when these impairment test is related to charging impairment loss from goodwill and case of cash generating units, this process become cumbersome. It is evaluated that in case of identifying, disclosing and measurement of impairment loss for individual assets, the net realizable value of the assets on individual basis should be charged from profit and loss and reporting of same should be done in the notes to accounts of company (AASB 136, 2009). IN case of recognize and measurement of impairment loss for individual assets, impairment loss is occurred when the market value of assets is less than the market value of assets shown in the books of accounts of company. In this case, it is observed that if company could easily identify the true and fair view of assets and found any impairment loss then that loss firstly be deducted from the goodwill and then from other cash generating units (AASB 136, 2009). Disclosure requirement of impairment loss The AASB 136 has stated that there is extensive disclosure requirement in respect of impairment test and recognized impairment loss (AASB 136, 2009). It has shown that amount of impairments recognized and reversed and circumstances are the main cause for disclosing the impairment loss. The disclosure of impairment test must be done for the valuation method which company has used, sensitivity analysis implemented key assumptions taken by organization. This sensitivity analysis is used by organization to determine the key value of assets and possible changing factors which are considered by organization for identifying the impairment loss. In addition to this, all the impairment loss arise should be shown in the notes to accounts and appendix attached for the same while reporting financial statement (AASB 136, 2009). Key assumption disclosure while implementing impairment test It is observed that at the time of impairment test companys needs to showcase all the details and assumptions taken by company while impairing all of the assets of organization. However, key assumptions such as discounted rate, present value factors, and valuation methods used by company and following rules and IFRS standards must be disclosed in the notes to accounts of company (AASB 136, 2009). Conclusion It is observed that impairment test should be implemented to recognize and measurement of Impairment loss assets. If company could make complete level of disclosure in its books of accounts then it will help in strengthen the transparency of impairment test on determined approach, Now in the end, it could be inferred that disclosure of impairment test and all the details and assumptions taken by company while impairing all of the assets of organization is imperative for the transparency of its reporting frameworks. Computation of impairment loss for individual assets of Gali Ltd A. Carrying amount of cash generating unit including goodwill Amount ($) Plant 974000 Equipment 224000 Fittings 141000 Inventory 61000 Goodwill 51000 Total 1451000 B. Recoverable amount 1298000 C. Impairment Loss (A-B) 153000 S. No. Account Titles Debit Credit 1 Impairment Loss 153000 Goodwill 51,000.00 Plant (note below) 37098 Equipment (102000/ 1339000)*224000 39830.27 Fittings ((102000/ 1339000)*141000 25072 Inventory Nil (Being impairment loss recognized) 2 Profit and Loss 102000 Impairment Loss 102000 (Being impairment loss charged to profit and loss account) Impairment on plant individually ( 974000 - 936902 ) 37098 Impairment loss on plant cannot be allocated more than $18196 References AASB 136. 2009. Impairment of Assets. [Online]. Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDRjun10_07-09.pdf [Accessed on: 21st September 2017]. Dagwell, R. Wines, G., and Lambert, C. 2011. Corporate Accounting in Australia. Pearson Higher Education AU. Ernst Young LLP. 2015. International GAAP 2016: Generally Accepted Accounting Principles under International Financial Reporting Standards. John Wiley Sons.

What Have You Learned Today How Learning New Things And Writing About Them Can Improve Your Health - The Writers For Hire

WHAT HAVE YOU LEARNED TODAY? HOW LEARNING NEW THINGS AND WRITING ABOUT THEM CAN IMPROVE YOUR HEALTH It has been scientifically proven that learning something new every day can improve both your brain function and your overall well-being. After all, our brains are muscles, and just like all other muscles, they must constantly be used and strengthened. Whether it be through learning a new language or working on becoming a better writer, it is imperative that we keep challenging our brains every day. It has been found that exercising our brains comes with all sort of positive side effects, including staving off diseases such as Parkinson’s, Alzheimer’s, and dementia. It can also help to make us happier, by helping us build confidence and a better sense of self-esteem. But, how can we make sure that we are constantly learning new things and challenging our brains? Well, this great forum from reddit has the perfect solution! Each day, the forum provides new posts full of interesting information that readers have learned that day. You can go in and read about their newfound knowledge and, in turn, learn something new yourself. As an added bonus, you can sharpen your writing skills (and further boost your brain power) by posting all of the new things you have learned lately!