Case analysis for enterprise rent-a-car Study Example | Topics and Well Written Essays - 1250 words

Analysis for enterprise rent-a-car - Case Study Example By the end of 2010, the enterprise had grown bigger, and became the largest private car rental enterprises with 6,000 rental locations and 850,000 rental cars in service. Since 1994, the enterprise has been the leading car rental company and by the year 2010, it accounted for almost half of the auto rental market with its competitor being Hertz (Busse and Swinkels 2). In order to maximize its profits and ensure quality services to its customers, the Human Resource department decided to employ more employees, most of them being university graduates than any other car rental company (Burns 90). This enables the enterprise to compete other companies since these graduate employees were goal oriented, had good problem solving skills, had good communication and leadership skills, had good customer and sales service skills, they were flexible, and ensured a well-built work ethnic. However, in order to sustain its employees, the company offered an opportunity to develop well-paying careers, if they showed the efforts of working hard and willing to learn new skills. The new trainees earned approximately $35,000 per annum including overtime allowances. However, the Human resource management ensured that the hardworking employees received promotions to better positions and this made the company to appear in the BusinessWeek top fifty places to launch your c areer consistently (Burns 90). Secondly, all the branches of enterprise rent-a-car typically started their operations at 7:30 a.m. to 6:00p.m. This enables the enterprise to serve a large number of customers since the allocated working hours were the working hours for the customers. The company could, for instance, fetch customers to their work location and back home in the evening (Busse and Swinkels 3). The Human Resource staffed offices with the adequate number of employees to manage the allocated fleet of cars.

Human Memory Essay Example for Free

Human Memory Essay The human memory is that part of our brains that has the capacity to receive, store, and retrieve information. It is comprised of not one but three types: sensory, short term, and long term. Generally, the process involves receiving information or stimulus from the environment. The stimulus is then received by the sensory memory. Then the information, which is converted into electrical impulses, is passed through the short-term memory, and finally, the long-term memory through the neurons. Sensory A stimuli that is sensed or received by one of the five sense organs are received by the sensory memory, which acts as a protective barrier. There are different types of sensory memory, one for each sense organ. For the visual stimuli that are registered by the eyes, the sensory memory is called iconic. Stimuli that passes through the ears are received by the echoic memory. And the haptic memory is for stimuli that are felt or touched. A stimulus reaches the sensory memory between two hundred and five hundred milliseconds after it was perceived. An example of sensory memory is the ability to remember how something looks like even if you were able to see it for only a few seconds. Based on research, sensory memory is able to retain about 12 items in a very short period of time. Interruption in the smooth relay of sensory information can be caused by problems in the neurons . If there are some neurons that do not connect or there are imbalances, then information flow will stop or will be delayed. Short-Term Information that reaches the sensory memory are transferred to the short-term memory. This type of memory allows retention of information for up to 60 seconds. While it can remember information far longer than the sensory memory, the short-term memory can only retain up to five items. To increase the number of items that the short-term memory can remember, studies showed that grouping or chunking the items into three have been found very useful. Short-term memory will degrade if a person experiences chronic pain or drinks constantly. It can be enhanced through aerobic exercises because of the increased oxygen in the brain. Long-Term After information has passed through the short-term memory, it is then transferred to the long-term memory for storage and for retrieval in the future. Contrary to the two previous memories, the long-term memory can hold information indefinitely, sometimes for a lifetime. Information becomes ingrained in the memory through repetition or rehearsal. For instance, the alphabets has been constantly repeated to young children in order for them to remember each letter. As a result, knowledge of them will remain etched in memory forever. Long-term memory degrades through certain illnesses. It can be improved through constant intellectual stimulation and rehearsal. Long-term memory groups information into facts and skills. Facts is further classified into two: the episodic and semantic. As their names suggests, episodic refers to events that are stored in the memory. All the others are stored in the semantic memory. Skills, on the other hand, is about learned information that needs to be recalled to perform certain actions. The processes involved in the long-term memory are retention, retrieval and deletion. Retention is achieved when there is rehearsal. Deletion happens when there is interference. Retrieval can occur through recall and sometimes, through recognition. When the information is remembered from memory, it is called recall. If there are promptings and cues to remember an information, it is called recognition. Interference Interference is defined as the inability to recall an information because certain items or events interfere with the process. Proactive interference occurs when previous learnings will make it difficult to remember new ones. On the other hand, retroactive interference occurs when new learnings make it difficult or impossible to recall past information. While studying, information gets jumbled in the students mind because there are too many to recall. To improve absorption and recall, it is important to rehearse the information over a period of time. This could be done by reading the days lessons and memorizing the salient points before going to sleep. If the student will make this a habit, he wont need to cram everything in his head a few days before the exam. By constantly rehearsing, the retention and retrieval will become easy. Other Factors That Could Affect Memory Age is one factor that could make a person forget an information or make it difficult to retrieve it from its storage. Like any other part of the body, the brain also degrades if it is not constantly in use. Injuries, traumas, medicines, and diseases could also affect memory storage and retrieval. For example, a tumor in the brain can interrupt the flow of electrical impulses, resulting to memory loss. Or a trauma caused by accident could result to sensory memory loss in one part of the body. To improve and maintain a good memory, it is always important to keep on exercising the mind as well as the body. When the mind is seldom used, it degenerates. Reading, learning and engaging in intellectual discourses would keep the mind active. References Gailbuck. (2007). Delving Into the Autistic Brain Part 1. HubPages. Retrieved August 14, 2008, from http://hubpages.com/hub/autism-sensory-processing Human Memory. Retrieved August 14, 2008, from http://www-static.cc.gatech.edu/classes/cs6751_97_winter/Topics/human- cap/memory.html Mohs, R. How to Improve Your Memory. HowStuffWorks. Retrieved August 15, 2008, from

Case Study: HSBC Balance Scorecard

Case Study: HSBC Balance Scorecard HSBC Holdings plc is a global financial services company in Canary Wharf, London, United Kingdom. As of 2010 it is the sixth largest bank in the world and the Financial Services Group and the company ranked eighth is a composite measure of Forbes magazine. On June 30, 2010, it had total assets of 2.418 trillion U.S. dollars, about half in Europe, fourth in the U.S. and a quarter was in Asia. HSBC Holdings plc was founded in 1991 in London by The Hong Kong and Shanghai Banking Corporation, to serve as a new group Holding Company and to allow the acquisition of British Midland Bank. The bank origins in Hong Kong and Shanghai where the branch was opened in 1865. HSBC is a universal bank. It is organized into four business segments: Commercial Banking, Global Banking and Markets (Investment Banking) Financial Services (retail banking) and Private Banking. HSBC first listing is on the London Stock Exchange and is part of the FTSE 100 Index. It has a secondary listing on the Stock Exchange of Hong Kong (which is a component of the Hang Seng Index), the New York Stock Exchange, Euro next Paris and Bermuda Stock Exchange à ¢Ã¢â‚¬Å¡Ã‚ ¬. Since August 2010, it was the largest company on the London Stock Exchange with a market capitalization of 115.8 billion pounds that had been achieved. The balanced scorecard developed in 1992, belongs to a strategic management system that includes efficient implementation and effective policies and tasks necessary to promote the companys customers, employees and management meet. The usage of the e Balanced Scorecard can actually vary depending on the structure and philosophy of the company. But in the case of HSBC, it centralizes the use of Balanced Scorecard in a single department. The Balance Scorecard may also be able to identify closely with managers and solve a variety of problems. Background and problems The research problem to be addressed: A study to analyze financial performance and management of HSBC The researcher wants to highlight: A. Financial Perspective B. Customer perspective-which is an approximation of HSBCs efforts to reach target groups C. Business Process perspective shows an alignment of key business processes from HSBC D. Lessons and prospects for growth shows an approximation of the learning curve HSBC Research Objective à ¢Ã¢â€š ¬Ã‚ ¢ The researcher wants the vision of HSBC leading operational objectives. Communicate the vision and the individual results. à ¢Ã¢â€š ¬Ã‚ ¢ The researcher wants to organize wants to commute the HSBCs Business planning, Feedback and learning and then adjusting the strategy accordingly using the balance scorecard Literature Review / Theoretical Framework HSBC is to have sustainable growth as a market leader in the overall market in financial and insurance sectors, as well as leadership in this segment. In both cases, the insurance and financial services at HSBC will play a crucial role. HSBC is able to provide overall guidance to the rule through the acquisition of other banks and financial institutions and utilities are combined into a new, large undertaking. Train their employees, business processes and introduction of new technologies will strengthen the positions of the various financing with HSBC Insurance. This means in practice in the economies of scale to be able to create a distribution network for local and international financing and insurance services. When a market is already controlled by other companies, HSBC has devoted his attention to the development of a premium segment with its funds and various insurance services (2004). HSBC aims to ensure sustainable growth, while continually improving the profitability of the company. The strategy to achieve this consists of four elements: à ¢Ã¢â€š ¬Ã‚ ¢ The struggle for leadership positions in attractive markets à ¢Ã¢â€š ¬Ã‚ ¢ Always focus on the sharing of financial and competitive segments of the insurance industry. à ¢Ã¢â€š ¬Ã‚ ¢ Work to improve business processes efficiency and reduce operational costs. à ¢Ã¢â€š ¬Ã‚ ¢ Continued growth through targeted acquisitions, if they are able to create added value for shareholders. Balanced Scorecard and HSBCs Improvement 1)Translating HSBCs vision into operational goals. The appearance of the Panel of the economy reflects the difficulty in managing the growing need for organizations, that require the effective use of valuable resources such as money, materials, equipment and people. And HSBC is no exception to them. That is why the Balanced Scorecard is used by the company to the most effective ways to use their resources through the application of methods of analysis disciplines such as mathematics, science and engineering to determine coordinate derivatives (2003). Through this process, problems with HSBC meet operational objectives in different ways and alternative solutions are then forwarded to management. Management then selects the appropriate measures in accordance with business objectives. Often, the Balanced Scorecard complex issues within HSBC and the high level strategy, resource allocation, design, production and prices and the analysis of large databases. 2) Communicate the vision and the individual results. All businesses and organizations are governed by their goals and tasks. These objectives are often considered a corporate vision or business philosophy .Therefore, some strategies are implemented to achieve these objectives, and is a key element in the characterization of a company or organization. The staff is clearly a key indicator to determine the characteristics of a business or organization. It is known to play a crucial role of human resources for HSBC differentiation and a potent source of competitiveness for the company. Thats why HSBC is constantly investing in the development of human resources, even in times of recession. But determining the extent that HSBC may want to develop human resources depends on its financial performance for a specific period of time. With the Balanced Scorecard from HSBC in the last decade has transformed operations at very low levels of writers to the success of the organization . However, budgets are also increasing at a rate faster than the gross national product. In the midst of this influence on growth and increase, managers and executives from HSBC are misled by the question: How to invest in human resource development? Certainly the answer will not be easy, especially since the actual level of expenditure is often an elusive figure, depending on the financial performance of the organization. However, the balance scorecard allows at HSBCs investment in human resources development to be determined. 3) Business Planning Operational planning is a necessary function within HSBC. In most financial and insurance companies that process is often very difficult due to the rapid evolution and the occurrence of unanticipated events. HSBC uses different methods depending on the speed of customer demand and level of financing, insurance. However, HSBC aims to change for each transaction is not: the efficiency and effectiveness Business planning by HSBC for its activities and resources will be implemented over time coordinates. This allows the company to achieve its goals with minimal resources. Business planning also enables the company to the status of their business plans at regular intervals to monitor and control operations. Planning activities of HSBC is in four elements: planning, production planning, financial planning and budgeting. The program includes the specification of the onset, duration or length, and at the end of planned activities. Work planning is to allocate the necessary staff and delegation of responsibilities and resources Financial planning is to identify the types and needs in terms of equipment. Cost planning is to determine the costs and the possibility of occurrence. 4) feed back and learning strategy and adaptations accordingly. One of the most important factors in improving HSBC is to measure the implementation and use of the Balanced Scorecard as a performance indicator and measures around customer satisfaction. These measures or indicators are measurable characteristics of products and services company that HSBC is normally used to study and improve performance. The indicators are chosen that are able to cover the essential factors that are essential for improving the operational and financial performance of HSBC. Through analysis of accurate information from monitoring processes, measures or indicators themselves may be analyzed and to increase its support for the objectives of this type. Methodology: There is certainly a need to reconcile both the inside and outside functions. While HSBCs operations management involves focusing on the usage of the balanced scorecard as its core competency with market position following its resource base, the company will be at a disadvantage if it neglects the macro and finance and the industry environment. Therefore, HSBC has to be aware of recent changes in the management of operations and changes in the political, economic, legal and demographic or develop customer outside functions such as identifying the market, the link Technology channel bonding, and monitoring. The benefits derived by HSBC, is to use the Balanced Scorecard as from higher incomes. Knowing what the market demands and trends could help the company come to fully exploit its research and development capabilities with insurance and financial services which are not only profitable but also high quality. The strategic option as a marketing tool, where attention to the proximity with customers and focus their comments. On the other side of the coin, there is a great mobilization of resources and risks associated with HSBC will be granted. However, the above option seems to be a practical strategy in the wake of globalization, because there is an abrupt change towards a more integrated global economy and independently. Key stakeholders should not object if HSBC heart of business is not threatened. Centralized control of the company activity is anticipated that key obstacles should exist in the exercise of this option, unless additional time is necessary, given the scope and duration of operations of HSBC. In the meantime, the partnership with HSBCs main competitors is ridiculous at first glance as a measure. But after careful consideration, the measure could pave the way for the company to continue to improve its management. The conclusion is that both parties are increasingly significant in this type of alliance. High performance measurement in operations management capabilities can be combined with their competitors suddenly invincible force that has transformed HSB. Another failure could be possible if one of the competitors of HSBC are in the need for alliances. However, the question remains whether HSBC might be able to implement any of these options, and if these options may be acceptable to key stakeholders. Any merger or alliance may be the exchange of knowledge. This company has always supported the approach of the Interior. It is important to note that the merger could be many implications for HSBC :values à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹and culture and resources. Key stakeholders would certainly be affected by options and must be convinced of the positive aspects. Somehow, HSBC will be able to overcome this barrier in the process of implementing the policy options above. CONCLUSION The results of the analysis carried out on the impact of the Balanced Scorecard of HSBC indicated significant effects, even under the threat of unrest. Therefore, we conclude that the management operations of HSBC is still expected to improve faster than average. The review of HSBCs operations management capabilities and resources revealed very little inconsistencies regarding its strategy in using the balanced scorecard. However, the need to reconcile both the inside-out and outside-in approaches becomes a need for HSBC. The analysis of the financial sector environment, and management of operations and functions of HSBC has shown some shortcomings, most of which are distorted to the environment. However, these gaps paved the way towards determining a number of recommended strategic options to secure the competitiveness of HSBC through the continued utilization of the balanced scorecard. In addition, HSBC,has to find a balance between the internal forces within the administration and the evolution of environmental forces so that such policy options can be implemented.

A Taxonomy of Moral Realism Essay -- Philosophy Philosophical Papers

A Taxonomy of Moral Realism ABSTRACT: The realist dispute in ethics has wide implications for moral ontology, epistemology, and semantics. Common opinion holds that this debate goes to the heart of the phenomenology of moral values and affects the way in which we understand the nature of moral value, moral disagreement, and moral reflection. But it has not been clearly demonstrated what is involved in moral realist theory. I provide a framework which distinguishes three different versions of the theory while at the same time showing the interrelations between them. I also demonstrate how issues such as objectivity, cognitivism, and truth can be related into the discussion by means of this framework. Since morality exercises a deep influence over the way we live our lives, it is easy to appreciate why the question — whether the subject is, or can be, objective — has been, and remains a central preoccupation amongst moral philosophers. Any answer to this most fundamental problem of moral philosophy has a direct bearing on how we do ethics, and more crucially, on the prospects we have for improving our present efforts. It is my purpose in this essay to examine one dominant strategy in offering an affirmative answer to this question. The history of ethics exhibits many different approaches at securing an objectivist ethics. Besides traditional theistic-based approaches, there have been attempts which seek to establish some objective foundation (usually in practical reason or human interest) that is independent of, but which can be used to generate, or involve, an ethical outlook. Another less direct approach has taken the form of attempts at elaborating points of advantageous comparison between ethics and some other discip... ...t will be argued that the moral realist insists that the only route to logical objectivity in ethics is via the metaphysical objectivity of moral values and properties. The metaphysical objectivity of ethical values becomes a necessary condition for logical objectivity in ethics according to the realists. Supervenience and Reductionism But what is meant by the metaphysical objectivity of ethical values? I suggest that realists have generally interpreted this idea in terms of two dependency relations — supervenience and reductivism. I will explicate what is involved with each relation and use this distinction to map out two modern versions of moral realism — supervenient moral realism which relies on truth-conditional semantics and the philosophy of the later Wittgenstein, and reductive moral realism which relies on reductive naturalism and scientific realism.

Impact of Mobile Phones Essay

Effects Of Using Mobile Phones Too Much In today’s fast-moving and globalised world it is almost impossible to imagine our day-to-day life without mobile-phones. It is one of the most successful inventions of the 20th century, which has become a convenient means of communication. Modern mobile phones perform many other functions as well; they can substitute for such devices as music players, cameras and organizers. Most of them also provide Internet access and texting. According to the U.N. Telecom agency, there were almost 6 billion cell phone users in the world, with almost 86 gadgets for every 100 people. There is nothing strange in this fact, as modern people need phones in all spheres of their lives – professional and personal. But we do not notice how much we depend on cell phones and what effects their excessive use might bring. There are certain harmful health effects, which might be caused by the immoderate use of cell phones. According to modern researches, the most menacing problem is connection be tween cell phones and cancer. Even though the data remains controversial, most scientists agree that there is a certain threat from using cell phones too much. It is reported, that people who talk on the phone for several hours a day are 50% more likely to develop brain cancer. The reason for this is the radio waves produced by mobile phones. It is calculated, that every minute the human brain receives about 220 electromagnetic impulses, which are not necessarily harmful, but which definitely affect the brain in cases of prolonged impact. Recent studies report two types of brain cancer may occur – glioma and acoustic neuroma. Apart from cancer risk, mobile phones influence our nervous system. They may cause headaches, decreased attention, shortness of temper, sleep disorders and depression, mostly among teenagers. Radio waves are not the only reason for such symptoms. It is the sad reality, that nowadays many people, especially youth, experience lack of human contact, and they try to compensate it by mobil e-phone communication, which is not an adequate substitute for personal intercourse. Adolescence is not an easy period of life, and at that time a young person is especially vulnerable. In cases of excessive mobile phone use there is a possibility of becoming addicted to the phone; the real world seems to fade in comparison with hours-long chats and hundreds of messages. These aspects cause psychological problems, as people start to feel uncomfortable in face-to-face communication. There are  also other effects that should be mentioned. There is certain risk for pregnant women and their children, so they are strongly recommended to reduce usage of cell phones. Some studies provide information about harmful effects of cell phones on the male reproductive system, so men should not carry phones in the pockets of their trousers. Most research reports that texting and playing games on mobile phones is also harmful for eyes. Regarding games it also worth mentioning, that sometimes they cause irritability and aggressiveness, especially among children and teenagers. Today’s world is a world of technology and inventions, and there are many tools which essentially facilitate our life. Mobile phones play an important role in the development of human civilization, but their excessive use brings severe problems. To reduce their harmful effects, one shoul d always remember that mobile phone is a friend, not a master, and it should never be used too much.

Role of Ministry of Health in Malaysia Essays

Role of Ministry of Health in Malaysia Essays Role of Ministry of Health in Malaysia Essay Role of Ministry of Health in Malaysia Essay The Ministry of Health’s role is basically to lay the policy and the direction of health services in the country and to show the commitment of the Government, and the powers-to-be, that health is of utmost importance in nation building. And the role of the ministry is to enforce regulations and be the regulator. Imagine if there is no Ministry of Health, anybody can make the claim that their product is the best for health; anybody can set up a hospital. Nobody to regulate the quality of the workforce involved the quality of healthcare, and the quality of equipment. So the Ministry of Health has a big role as a regulator and policy maker. The Ministry of Health, being the lead agency in health provides leadership on matters relating to health and also sets the direction for health care development in the country. During the Ninth Malaysia Plan period (2006 – 2010), efforts will be undertaken to consolidate health care services, enhance human resource development and optimize resource utilization. The Strategic Plan for Health is a summary of the Country Health Plan, which was developed for the Ninth Malaysia Plan (NMP). It is intended to be a quick reference for all programs, institutions and state departments under the Ministry of Health to ensure that all activities and resources are directed towards similar goals. Achieving the Ministry’s mission and goals will require sustained commitment. The plan will not only serve as a guide within the Ministry of Health, but will also provide a framework for other stakeholders to work together towards improving our health care system. Without doubt, Malaysia has one of the best health systems in the region. The recently released Country Health Plan: 9th Malaysia Plan 2006-2010 has detailed out the health plan for Malaysia. Much effort had been put into its development. It involved months of deliberations and serious thoughts. Multiple parties, both from within and outside the Ministry of Health, had come aboard to contribute to its contents. Many a supporting document had been scrutinized. The Strategic Plan presents the Country Health Plan at a glance. It is intended to be a guiding light, for all programs, institutions and state departments under the Ministry of Health, to ensure that no activity and resources go astray; that they are aligned along the same intended path. The health status of Malaysians has improved significantly since the nation achieved its independence in 1957. Despite such success, there remain issues and challenges that need to be addressed. These matters in question range from the evolvement of disease patterns to the administration of health services. As the custodian for health in the country, it is imperative that the Ministry of Health addresses these concerns in the interest of boosting the system which in turn will ensure the health of the people. The Ministry of Health shall give emphasis to the changing patterns of communicable as well as non-communicable diseases, including mental health. At the same time, it will persevere to provide universal coverage of healthcare services at affordable costs. Provision of quality of services and optimization of health resources, in the forms of human, financial, infrastructure and technological will be given priority, both in the public and private sectors. The Ministry of Health will also not overlook the marginalized population such as the underprivileged and elderly as well as those living in the remote parts of the country. At present, the Ministry of Health’s initiatives at reforming healthcare are in progress to support these efforts. Its feat at enriching the health status of Malaysia depends greatly on the promotion of wellbeing to individuals and communities. It shall rely on the awareness, conduct and use of research evidence to continually improve its performance to meet local and global demands. The areas of health care quality, tourism and informatics shall be strengthened to provide the Ministry of Health with the competitive edge on the international platform. The Ministry of Health’s vision for health is to make Malaysia as a nation of healthy individuals, families and communities, through a health system that is equitable, affordable, efficient, technologically appropriate, environmentally adaptable and consumer-friendly, with emphasis on quality, innovation, health promotion and respect for human dignity and which promotes individuals responsibility and community participation towards an enhanced quality of life. The Ministry of Health has a mission to build partnerships for health, to motivate and facilitate the people to fully attain their health potential, appreciate health as a valuable asset, and to take positive actions to further improve and sustain their health status. The Ministry of Health’s vision for the future and the strategic objectives are based on its corporate values that incorporate professionalism, teamwork and caring. The Ministry of Health has some strategic goals which are to prevent and reduce the burden of disease, enhance the healthcare delivery system, optimize resources, improve research and development, manage crisis and disasters effectively, and to strengthen the health information management system. Ministry of Health has some strategies. First, they want improve governance, and adoption of appropriate technology and service practices to empower individuals, families and communities towards attaining lifelong wellness. Second, they will develop skills and competencies to further reduce mortality and morbidity rates in furtherance of strengthening the quality of healthcare delivery. Third, they aim to establish effective business strategies to enhance organizational performance and the consumption of resources. Then, they will increase the use of evidence through research to support all levels of decision making. Other than that, Ministry of Health will elevate the level of preparedness in managing disasters and health-related crises effectively. And lastly, they will upgrade the standards of information and communication technology as well as health informatics to maintain sound health information management. The Ministry of Health is a vast organization comprising of different Programs and Divisions, with varying functions and responsibilities. These components have in turn formulated strategies to uphold the above strategies of the Ministry of Health. Reproductive medicine is a branch of medicine that deals with prevention, diagnosis and management of reproductive problems; goals include improving or maintaining reproductive health and allowing people to have children at a time of their choosing. It is founded on knowledge of reproductive anatomy, physiology, and endocrinology, and incorporates relevant aspects of molecular biology, biochemistry and pathology. In the assessment of patients imaging techniques, laboratory methods and surgery may be needed. Treatment methods include counseling, pharmacology, surgery, and other methods. Reproductive medicine addresses issues of sexual education, puberty, family planning, birth control, infertility, reproductive system disease (including sexually transmitted diseases) and sexual dysfunction. In women, reproductive medicine also covers menstruation, ovulation, pregnancy and menopause, as well as gynecologic disorders that affect fertility. The field cooperates with and overlaps to some degree with gynecology, obstetrics, urology, genitourinary medicine, medical endocrinology, pediatric endocrinology, genetics, and psychiatry. Reproductive rights are rights relating to reproduction and reproductive health. The World Health Organisation defines reproductive rights as follows: Reproductive rights rest on the recognition of the basic right of all couples and individuals to decide freely and responsibly the number, spacing and timing of their children and to have the information and means to do so, and the right to attain the highest standard of sexual and reproductive health. They also include the right of all to make decisions concerning reproduction free of discrimination, coercion and violence. Reproductive rights is an umbrella terms that may include some or all of the following rights: the right to legal or safe abortion, the right to control ones reproductive functions, the right to access quality reproductive healthcare, and the right to education and access in order to make reproductive choices free from coercion, discrimination, and violence. Reproductive rights may also be understood to include education about contraception and sexually transmitted infections, and freedom from coerced sterilization and contraception, protection from gender-based practices such as female genital cutting, or FGC, and male genital mutilation, or MGM. Reproductive rights were first discussed as a subset of human rights at the United Nations 1968 International Conference on Human Rights. The sixteenth article of the Proclamation of Teheran states, Parents have a basic human right to determine freely and responsibly the number and the spacing of their children. In 1945, the UN Charter included the obligation to promote universal respect for, and observance of, human rights and fundamental freedoms for all without discrimination as to race, sex, language, or religion. However, the Charter did not define these rights. Three years later, the UN adopted the Universal Declaration of Human Rights (UDHR), the first international legal document to delineate human rights. The UDHR does not mention reproductive rights, which were first recognised as a subset of human rights in the 1968 Proclamation of Teheran which review the progress made in the twenty years since the adoption of the Universal Declaration of Human Rights and to formulate a programme for the future. The Proclamation of Teheran states: Parents have a basic right to decide freely and responsibly on the number and spacing of their children and a right to adequate education and information in this respect. This right was adopted by the UN General Assembly in the 1974 Declaration on Social Progress and Development which states The family as a basic unit of society and the natural environment for the growth and well-being of all its members, particularly children and youth, should be assisted and protected so that it may fully assume its responsibilities within the community. Parents have the exclusive right to determine freely and responsibly the number and spacing of their children. The 1975 UN International Womens Year Conference echoed the Proclamation of Teheran. The United Nations Population Fund (UNPF) and the World Health Organization (WHO) advocate for reproductive rights with a primary emphasis on womens rights. In this respect the UN and WHO focus on a range of issues, including access to family planning services, sex education, menopause, and the reduction of obstetric fistula, to the relationship between reproductive health and economic status. The reproductive rights of women are advanced in the context of the right to freedom from discrimination and the social and economic status of women. The group Development Alternatives with Women for a New Era (DAWN) explained the link in the following statement: â€Å"Control over reproduction is a basic need and a basic right for all women. Linked as it is to womens health and social status, as well as the powerful social structures of religion, state control and administrative inertia, and private profit, it is from the perspective of poor women that this right can best be understood and affirmed. Women know that childbearing is a social, not a purely personal, henomenon; nor do we deny that world population trends are likely to exert considerable pressure on resources and institutions by the end of this century. But our bodies have become a pawn in the struggles among states, religions, male heads of households, and private corporations. Programs that do not take the interests of women into account are unlikely to succeed † Attempts have been made to analyse the socioeconomic conditions that affect the realisation of a womans reproductive rights. The term reproductive justice has been used to describe these broader social and economic issues. Proponents of reproductive justice argue that while the right to legalized abortion and contraception applies to everyone, these choices are only meaningful to those with resources, and that there is a growing gap between access and affordability. Mens reproductive rights have been claimed by various organizations, both for issues of reproductive health, and other rights related to sexual reproduction. Three international issues in mens reproductive health are sexually transmitted disease STDs, cancer and exposure to toxins. Recently mens reproductive right with regards to paternity have become subject of debate in the U. S. The term Male abortion was coined by Melanie McCulley, a South Carolina attorney, in a 1998 article. The theory begins with the premise that when a woman becomes pregnant she has the option of abortion, adoption, or parenthood; it argues, in the context of legally recognized gender equality, that in the earliest stages of pregnancy the putative (alleged) father should have the right to relinquish all future parental rights and financial responsibility, leaving the informed mother with the same three options. In 2006, the National Center for Men brought a case in the US, Dubay v. Wells (dubbed by some Roe v. Wade for men), that argued that in the event of an unplanned pregnancy, when an unmarried woman informs a man that she is pregnant by him, he should have an opportunity to give up all paternity rights and responsibilities. Masculists argue that this would allow the woman time to make an informed decision and give men the same reproductive rights as women. In its dismissal of the case, the U. S. Court of Appeals (Sixth Circuit) stated that the Fourteenth Amendment does not deny to [the] State the power to treat different classes of persons in different ways. Reproductive rights are understood to include the right of all to make decisions concerning reproduction free of discrimination, coercion and violence. In this respect compulsory or forced sterilization and abortion is understood as a violation of reproductive rights, particularly when they occur in the context of eugenics programs. The Eugenics movement in North America and Europe at the beginning of the 20th Century led to the widespread forced sterilization of vulnerable populations, including the mentally or physically disabled. In the case of mentally or physically disabled women proponents of compulsory sterilisation may argue that it is in the womens best interest. Forced sterilization and forced abortion has been recognise as crime against humanity if the action is part of a widespread or systematic practice by the Rome Statute Explanatory Memorandum, which defines the jurisdiction of the International Criminal Court. In recent years, reproductive issues constitute a major part of bioethical studies and discussions in most study centers of the world. No other ethical subject matter may elicit more heated controversy at all levels of society. This is not surprising, as reproduction constitutes the most private and intimate aspect of the life of individuals and consequently the most sensitive and fundamental concern of our society. In the past, abortion and sterilization were the foremost reproductive ethical issues which generated controversy and debate throughout the world. At present, topics of Assisted Reproduction and Prenatal Diagnosis have emerged as important reproductive ethical issues in the developed world. The philosophy of Assisted Reproduction or Assisted Procreation is often erroneously referred to as Artificial Reproduction. From a scientific viewpoint, there is nothing Artificial about this technology. Assisted Reproduction technology relies completely on the principles of normal anatomy, physiology, biochemistry, pharmacology, endocrinology and genetics of human reproduction. Since the birth of the worlds first test-tube baby, Louise Browne, in Manchester, United Kingdom in March 1978, there have been considerable developments in new technologies relating to the theme of Assisted Reproduction. We have In-Vitro Fertilisation (IVF), Gamete Intra-Fallopian Transfer (GIFT), Pronuclear Sperm Transfer (PROST), Zygote Intra-Fallopian Transfer (ZIFT) and Direct Intra-Peritonial Insemination (DIPI), all denoted by appropriate acronyms. The rapid development of these Assisted Reproduction procedures within the short span of a decade, has been made possible by numerous technological advances relating to sperm collection and preservation, ova maturation, collection and preservation, in-vitro fertilization procedures, embryo storage, embryo transfer, embryo donation, surrogate motherhood, and more important, to the reproductive endocrinological advances related to all these procedures. It must also be appreciated that for successful implementation of the research and clinical service aspects of the various facets of the new Assisted Reproduction technologies, there must be high quality ethical surveillance to safeguard the legal, religious and social norms prevailing within our society. Pioneer programmes especially those in developed countries already face the issues and problems created by rapid technological advancements outpacing existing medical laws. Doctors and scientists are now urgently seeking professional guidelines or new laws to ensure that rapid advances in research on human embryos do not progress into areas that may be considered repugnant by the community. Legal answers have yet to be formulated for many pertinent ethical questions. The controversial question of what should become of the remaining fertilized eggs (embryos) was debated in Vienna, Austria by the First International Congress of In-Vitro Fertilization in 1983. In view of the need for legal guidelines to regulate the development of in-vitro fertilization programmes, the United States Congress held several hearings on the various implications of artificial human reproduction. In Australia, France and the Netherlands, special committees have been set up to study all aspects of invitro fertilization. In the United Kingdom, the British Government acknowledged the report of the 16-member Warnock Commission of doctors, scientists, lawyers and lay persons which studied and made specific recommendations on this issue. To-date, there are no specific laws or regulations governing artificial insemination and in-vitro fertilization in Malaysia, except for the Medical Act of 1971 on the rules and regulations of medical practice. However, the Indecent Advertisements Act 1953 (revised 1981) could have legal bearings on the publicity and activities of these procedures. Even though a Human Tissues Act of 1974 exists in Malaysia, there is no provision under this Act to effectively control the handling of embryos or human tissues under the invitro fertilization programme. The issues of in-vitro fertilization and embryo transfer (ET) involve more a question of medical and religious ethics. And these matters are usually dealt with by national medical and religious councils. In Malaysia, the various medical and religious councils and the Ministry of Health have to-date, not laid out any standard code of ethics, guidelines or legislation relating to such matters. Considering the benefits that Assisted Human Reproduction can confer on a significant proportion of subfertile couples, estimated at between 10 to 15 percent of married couples in Malaysia, the National Population and Family Development Board (NPFDB) of the Prime Ministers Department has taken the lead to undertake research into this new area of family development. And to formulate guidelines on such procedures and propose subsequently, to monitor the development and expansion of such centres and services in Malaysia. Various religious councils have given their full support in the preparation of Guidelines for the Assisted Human Reproduction Programme. Such modern technologies are welcomed in enabling married couples to fulfill their procreative responsibilities. The support is specifically given for procedures that involve legally married couples in stable union. That is, the biological and social parents of the child would also be the natural parents and that the child would be given all loving care. Reproduction as for the treatment of subfertility, which can enable some subfertile women to conceive and have their children within marriage. A publically assisted programme would carry this philosophy further by bringing down the cost of treatment and ensuring deserving but otherwise nonprivileged couples to have access to such medical innovations (optional). An IVF procedure costs between RM4000 RM6000 in a private centre in Malaysia whereas a public sector sponsored programme for example that at the NPFDB costs only half as much. Capital outlay for clinical and laboratory personnel, operation theatre and reproductive endocrinology set-ups are already available at Government institutions. Medical practitioners, scientists and other allied personnel are urged to cooperate and help formulate the national guide in order to promote family health and welfare in our country. Mental health is a term used to describe either a level of cognitive or emotional wellbeing or an absence of a mental disorder. From perspectives of the discipline of positive psychology or holism mental health may include an individuals ability to enjoy life and procure a balance between life activities and efforts to achieve psychological resilience. The World Health Organization states that there is no one official definition of mental health. Cultural differences, subjective assessments, and competing professional theories all affect how mental health is defined. Mental disorder or mental illness is a psychological or behavioral pattern that occurs in an individual and is thought to cause distress or disability that is not expected as part of normal development or culture. The recognition and understanding of mental disorders has changed over time and across cultures. Definitions, assessments, and classifications of mental disorders can vary, but guideline criterion listed in the ICD, DSM and other manuals are widely accepted by mental health professionals. Categories of diagnoses in these schemes may include dissociative disorders, mood disorders, anxiety disorders, psychotic disorders, eating disorders, developmental disorders, personality disorders, and many other categories. In many cases there is no single accepted or consistent cause of mental disorders, although they are often explained in terms of a diathesis-stress model and biopsychosocial model. Mental disorders have been found to be common, with over a third of people in most countries reporting sufficient criteria at some point in their life. Mental health services may be based in hospitals or in the community. Mental health professionals diagnose individuals using different methodologies, often relying on case history and interview. Psychotherapy and psychiatric medication are two major treatment options, as well as supportive interventions. Treatment may be involuntary where legislation allows. Several movements campaign for changes to mental health services and attitudes, including the Consumer/Survivor Movement. There are widespread problems with stigma and discrimination. Three quarters of countries around the world have mental health legislation. Compulsory admission to mental health facilities (also known as Involuntary commitment or sectioning), is a controversial topic. From some points of view it can impinge on personal liberty and the right to choose, and carry the risk of abuse for political, social and other reasons; from other points of view, it can potentially prevent harm to self and others, and assist some people in attaining their right to healthcare when unable to decide in their own interests. All human-rights oriented mental health laws require proof of the presence of a mental disorder as defined by internationally accepted standards, but the type and severity of disorder that counts can vary in different jurisdictions. The two most often utilized grounds for involuntary admission are said to be serious likelihood of immediate or imminent danger to self or others, and the need for treatment. Applications for someone to be involuntarily admitted may usually come from a mental health practitioner, a family member, a close relative, or a guardian. Human-rights-oriented laws usually stipulate that independent medical practitioners or other accredited mental health practitioners must examine the patient separately and that there should be regular, time-bound review by an independent review body. An individual must be shown to lack the capacity to give or withhold informed consent (i. e. to understand treatment information and its implications). Proxy consent (also known as substituted decision-making) may be given to a personal representative, a family member or a legally appointed guardian, or patients may have been able to enact an advance directive as to how they wish to be treated. The right to supported decision-making may also be included in legislation. Involuntary treatment laws are increasingly extended to those living in the community, for example outpatient commitment laws (known by different names) are used in New Zealand, Australia, United Kingdom and most of the United States. The World Health Organization reports that in many instances national mental health legislation takes away the rights of persons with mental disorders rather than protecting rights, and is often outdated. In 1991, the United Nations adopted the Principles for the Protection of Persons with Mental Illness and the Improvement of Mental Health Care, which established minimum human rights standards of practice in the mental health field. In 2006 the UN formally agreed the Convention on the Rights of Persons with Disabilities to protect and enhance the rights and opportunities of disabled people, including those with psychosocial disabilities. The term insanity, sometimes used colloquially as a synonym for mental illness, is often used technically as a legal term. In Malaysia, the Malaysian Medical Council has produced a guideline on Assisted Reproduction. The Malaysian Medical Council, with the objective of ensuring that registered medical practitioners are fully aware of the codes of professional medical practice, issues directives and guidelines from time to time. The purpose of these codes, guidelines and directives is to safeguard the patient and members of the public, to ensure propriety in professional practice and to prevent abuse of professional privileges. The Guidelines are designed to complement, and should be read in conjunction with, the Medical Act and Regulations, Code of Professional Conduct of the Malaysian Medical Council and other Guidelines issued by the Council or any related organisation, as well as any statute or statutory provisions in force and all related statutory instruments or orders made. Assisted reproductive technology (ART) includes a range of methods used to treat human sub-fertility, including in vitro fertilization (IVF), embryo transfer (ET), gamete intra-fallopian transfer (GIFT), and all manipulative procedures involving gametes and embryos as well as treatment modalities to induce ovulation or spermatogenesis when used in conjunction with the above methods. The technology has been developed out of concern for individuals and couples who are unable to have children when they desire them. The very broad range of such desires inevitably raises numerous ethical dilemmas. Reproductive cloning is not allowed and commercial trading in gametes, semen or embryos is prohibited under this Guideline. Explanations of the various treatment modalities used in ART and the ethical viewpoints regarding each modality are also addressed in this Guideline. Assisted reproductive technology (ART): includes a range of methods used to circumvent human sub-fertility, including in vitro fertilization (IVF), embryo transfer (ET), gamete intra-fallopian transfer (GIFT), all manipulative procedures involving gametes and embryos and treatment modalities to induce ovulation or spermatogenesis when used in conjunction with the above methods. The reproductive rights rest on the recognition of the basic right of all couples and individuals to decide freely and responsibly the number, spacing and timing of their children and to have the information and means to do so, and the right to attain the highest standard of sexual and reproductive health†. These concepts include concern for individuals and couples who are unable to have children when they desire them. However, the above statement has also led to some controversial issue. For examples, a 60 year old woman may request to have assisted reproduction in order to achieve a pregnancy. A lesbia n couple may want to have a child. Although these rights may be viewed differently in different societies and communities, it is important for the medical community to consider these issues in the context of individual rights, societal concerns, the norms of the community and the legal framework of the country. Impaired fertility or sub-fertility may be due to a relative or absolute inability to conceive, or to repeated pregnancy wastage. It affects both men and women in approximately equal proportions, causing considerable personal suffering and disruption of family life. The best strategy of dealing with sub-fertility is its prevention. Although some cases of impaired fertility can be corrected by simple measures, others require complicated diagnostic procedures and treatment. An empathetic approach to individuals and couples who have subfertility problems is required. This includes an appreciation of cultural and social customs, the individual’s perception of sexuality, an understanding of the reproductive function and awareness of the aetiology and prevalence of sub-fertility in the community. Indeed sub-fertility is now accepted as a condition of poor health and there are tremendous social and mental effects on a couple that suffer from sub-fertility. The development of medically assisted conception to help couples with sub-fertility has brought new social, legal and ethical issues related to the management of sub-fertility. Medical practitioners should be fully cognizant of these issues whenever they are in a position to refer patients for treatment or whenever they themselves establish a centre for such activities. These issues involve respect for the dignity and integrity of the human being, protection of human genetic material so that it is not misused or used inappropriately without the donors consent and the need for quality of care. In drawing these recommendations, the following principles have been used as a guide which include first; the respect that is due to human life at all stages in its developments, second; the rights of people who are or may be sub-fertile and the proper consideration of their request for treatment, third; concern for the welfare of children, which cannot always be adequately protected by concern for the interests of adults involved, fourth; recognition of the benefits, both to individuals and to society which can from the responsible pursuit of medical and scientific knowledge, fifth; the sanctity of marriage and the importance of marriage prior to having children is a widely held belief by society in Malaysia, and lastly; the difficulty of forcing potential patients to prove their marital status and maintaining constant checks on the same must be realized as a practical difficulty for medical practitioners. Be that as it may, in this country, assisted reproduction techniques must onl y be offered to married couples. For the principles for quality of care, the practitioner should have an effective system for monitoring and assessing laboratory and clinical practice to ensure that both the procedures and outcomes are analysed and can be shown to be satisfactory on independent assessment. All persons undergoing ART should be adequately tested for transmittable diseases before procedures are performed on them. Detailed records must be maintained and be easily retrievable. The practitioner must maintain accurate record keeping and labeling in respect of gametes and embryos, and he should ensure that proper standards are maintained in storage and handling of gametes and embryos. There should be an effective monitoring system to ensure high standards of security wherever gametes and embryos are handled and stored. Records should enable authorized staff to trace what happens to an individual embryo, oocyte or sperm sample from the date of collection. Centres are responsible for ensuring that standards of quality and security of genetic material are maintained, wherever the material happens to be on the premises. This includes material being transferred from the laboratory for treatment or preparation for treatment. If gametes or embryos are transferred from one site to another, adequate arrangements should also be made to protect their quality and security. Controversies on the use of stored embryos have raised legal disputes, particularly when the couple involved have since separated, divorced or one member has deceased or with disagreement by the next of kin. It is therefore important that information on such matters should be included when taking informed documented consent at the time of initial in-vitro fertilization. The patients generally have the right to give or withhold consent to examination and treatment. No ART treatment should be given to any couple without their written consent to that particular treatment which must be clearly explained to them, including success rates and complications. In the course of the discussion, the following aspects must also be brought up, considered and, where appropriate, consent obtained. Consent must be obtained from couples for the use of genetic material for treatment as well as possibly for research; the latter, however, is still not permitted in Malaysia. The decision and consent whether couples who have had successful assisted reproduction would like either disposal or further storage of genetic material should also be obtained. While couples have the right to determine the period of storage of the genetic material, they must be made aware of the period of maximum statutory period of . ve (5) years, which may be extended to ten (10) years if approved by the relevant authority, at the present this being the Ministry of Health. The couple must also agree that in the event of them getting separated, divorced or one of them becoming deceased, one or the other (next of kin in the case of the deceased) cannot use the stored gametes. The gametes will then be destroyed. Gametes or embryos which have been exposed to a material risk of contamination, which might cause harm to recipients or to any resulting children, should not be used for treatment. The practitioner and the treated couple should agree upon the number of embryos transferred, informed consent documents completed and the information recorded in the clinical record. Multiple gestation is an unintended result of assisted reproduction techniques. Multiple gestation leads to an increased risk of complications in both the fetuses and mother. It would be unethical for the individual practitioner not to generate his or her own data regarding patient characteristics, outcomes and number of embryos transferred in order to minimize these complications. In blastocyst transfer procedure, the embryos are allowed to grow beyond the typical 2-3 days of culture and are allowed to develop to the blastocyst stage before they are transferred to the womb. A higher pregnancy rate is thought to result. There are no ethical objections to this practice as it uses the natural progression of embryo growth. Assisted hatching is a procedure to help in zona pellucida thinning and thus in implantation. This procedure does not alter the progression of embryo growth and therefore there are no ethical objections to this procedure. Eggs, embryos and sperms are donated to treat human sub-fertility in others with the help of assisted reproductive procedures, provided the unethical and prohibited factors, as listed in Section 15, are adhered to. The religious and cultural sensitivities of the patient and the medical practitioner involved in ART procedures should be taken into consideration before embarking on these procedures. There should be no selection of the sex of embryos for social or personal reasons. Sex selection is, however, allowed if a particular sex predisposes to a serious genetic condition e. g. haemophilia, Duchenne muscular dystrophy, fragile X syndrome, etc. Excessive multi-fetal gestation should be minimized by careful induction of ovulation and restriction of numbers of embryo transferred. If despite these measures, more than 3 fetuses are gestated, fetal reduction may be considered if the prospect of fetal viability is compromised or if the health or life of the mother is threatened. Patients should be counselled extensively and informed consent obtained if the procedure is to be performed. A couple undergoing ART should be asked for instruction concerning the storage and disposal of embryos, as discussed under Consent. The termination of the development of a human embryo and the disposal of the remaining materials are sensitive and delicate issues. The practitioner should take full account of this. Specific instruction concerning storage and disposal of embryos must be asked of the couple and informed consent duly obtained. When an embryo is no longer to be kept for treatment, the practitioner should decide how it is to be allowed to perish, and what is to happen to the perished material. The procedure should be sensitively devised and described, and should be communicated to the people for whom the embryo was being stored. Controversies on the use of stored gametes have raised legal disputes, particularly when the couple involved have since separated, divorced or one member has deceased (with disagreement by the next of kin). In such instances, the stored gametes cannot be used independently by either one of the parties involved. It is therefore important that information on such matters should be included when taking consent at the time of initial invitro fertilization, as indicated above. In a surrogate arrangement a women agrees to becomes pregnant and bear a child for another person/persons and to surrender it at birth. The above practice is not acceptable to most of the major religions in this country. Such a surrogate pregnancy can also potentially lead to many legal dilemmas for the persons involved. Cryo-preservation can be used to store sperm. The sperm can be thawed and used for arti. cial insemination or in-vitro fertilisation. The sperm can be stored for future use especially in patients about to undergo chemotherapy. Sperm can also be retrieved from the epididymis or testes in those with blockage of the vas deferens. Proper procedures must be in place for the identfication of sperm specimens. The use of donor semen should be guided primarily by medical needs and the religious sensitivities of the couple and the medical practitioner involved. Pre-implantation genetic diagnosis (pgd) is a procedure involves genetic testing and selection of embryos produced by in-vitro fertilization (IVF). Once an embryo is created using IVF techniques, a cell is removed from the embryo after about three days and tested for specfic genetic abnormalities. Usually healthy embryos will be transferred to the mother’s womb and embryos with the abnormality will be destroyed. At present PGD is used mainly for the diagnosis of many diseases and to determine the sex of the embryo to avoid the transmission of severe sex-linked disease. Some have attempted to select embryos free of genetic disease but of the same tissue type as an existing ill child in order to harvest their umbilical cord blood for transplantation to the affected sibling. As there is no worldwide agreement as to when human life begins or when it acquires moral signi. cance, there is no agreement on the moral status of an embryo2. Nor is there any agreement as to whether discarding an embryo with a genetic disorder, prior to implantation, is the equivalent of an abortion. At present, it is best that PGD be used for only severe and life threatening genetic diseases. It would be unethical to analyse and select the inherited characteristics of embryos (e. g. intelligence, height, hair and eye colour); any social or psychological characteristics or any other condition which is not associated with disability or a serious medical condition. There are some prohibited and unacceptable practices which includes no research or experimentation shall be performed using any human oocyte and/or sperms without the explicit consent of the donors and approval of the appropriate authority. At the present time, such research or experimentation is not permitted in Malaysia. The following practices are ethically unacceptable and are prohibited under this Guideline which are first; developing embryos for purpose others than for their use in an approved ART programme. Second, culturing of an embryo in vitro for more than 14 (fourteen) days. Human oocyte fertilized with human sperms should not be cultured in-vitro for more than 14 days (excluding any period of storage at low temperature). Under no circumstances shall research be carried out on or using human embryos which are more than 14 days old from the date of conception or the appearance of the primitive streak, whichever is the earlier, except with the explicit approval of the authorizing authority, which is at present the Ministry of Health. Third, experimentation with the intent to produce two or more genetically identical individuals, including development of human embryonal stem cell lines with the aim of producing clones of individuals. Fourth, under no circumstances should embryo splitting with the intention of increasing the number of embryos for transfer be allowed. Fifth, using fetal gametes for fertilisation. Sixth, mixing of human and animal gametes to produce hybrid embryos. There shall be no attempt at trans-species fertilization. Seventh, mixing of gametes or embryos of difference parental origin so as to confuse the biological parentage of the conceptus. Eighth, placing an embryo in a body cavity other than the human female reproductive tract. Under no circumstances should a human embryo be placed in the uterus of another species for gestation. Ninth, under no circumstances should the nucleus of a cell of an embryo be replaced with a nucleus of a cell of another person, another embryo or a subsequent development of an embryo. Tenth, under no circumstances should the genetic structure of any cell be altered while it forms part of an embryo. Other than that, embryo flushing, commercial trading in gametes, semen or embryos, pre-implantation diagnosis to create â€Å"designer babies† (those with specfic physical, social or specfic gender characteristics and not for the reason of avoiding serious medical illnesses), the use in ART treatment programmes of gametes or embryos harvested from cadavers and the use of ART in unmarried couples are also prohibited. There is no mention regarding the policies of reproductive medicine among mental health patient. We believe that the application of policy is similar regardless of mental patient or normal patient.

Assumption on piaget theory Essays - Child Development, Free Essays

Assumption on piaget theory Essays - Child Development, Free Essays Assumption on piaget theory Assumption on piaget theory About: The main "cognitive" hypothesis, grew by Jean Piaget starting around 1920. Piaget watched and depicted kids at distinctive ages. His hypothesis is extremely expansive, from conception through puberty, and incorporates ideas of dialect, logical thinking, moral advancement, and memory. Assumptions: Each stage establishes the framework for the following. Everyone experiences the stages in the same request. Each stage is subjectively diverse. Significance it is a change in nature, not simply amount . The youngster is a dynamic learner. Essentially they need to do it all alone, they can't. Summary: Swiss scientist and analyst Jean Piaget (1896-1980) watched his youngsters (and their procedure of comprehending their general surroundings) and inevitably added to a four-stage model of how the psyche forms new data experienced, He set that kids advance through 4 stages and that they all do as such in the same request, These four stages are: ~ Sensor motor stage (Birth to 2 years of age), The newborn child manufactures a comprehension of himself or herself and reality (and how things work) through connections with the earth, It has the capacity separate in the middle of itself and different items, Learning happens by means of digestion (the association of information and retaining it into existing diagram) and convenience (when an item can't be absorbed and the schemata must be modied to incorporate the article ~ Preoperational stage (ages 2 to 4) The tyke is not yet ready to conceptualize conceptually and needs concrete physical circumstances, Objects are classied in basic routes, particularly by critical highlight ~ Solid operations (ages 7 to 11), As physical experience amasses, accommodation is expanded, The youngster starts to think conceptually and conceptualize, making consistent structures that clarify his or her physical encounters. ~ Fonnal operations (starting at ages 11 to 15), Cognition achieves its nal structure. By this stage, the individual no more obliges solid articles to make normal judgments, He or she is fit for deductive and theoretical thinking, His or her capacity for conceptual deduction is very much alike to a grown-u

How to Become a Nanny

How to Become a Nanny Are you an A+ multitasker, who can manage a small army of tiny, belligerent soldiers, get from point A to point B on time, and deal with small-scale crises on a daily basis? If so, becoming a nanny might be the right career path (or the right-now career path) for you. However, being a nanny is more than just singing songs and teaching useful vocabulary like â€Å"supercalifragilisticexpialidocious.† It’s a path that requires a serious set of skills, nerves, and commitment. What Does a Nanny Do?Probably a better question here would be, â€Å"what doesn’t a nanny do?† On the most basic level, nannies are hired by families to care for children. They might be full-time or part-time, depending on the families needs. Some nannies live with their families, while others commute to work just like you would with any job. But don’t be fooled- a nanny isn’t just a babysitter. Often, they’re a stand-in parent for the kids in their care, acting as h elper, feeder, nurturer, and rule-enforcer during work hours. Part teacher, part parent, nannies are often responsible for a range of domestic and childcare duties in the course of an average day.For nannies in charge of younger children, the care might include feeding, pottytraining, and highly supervised play. For older kids, the nanny might be more of a schedule-maintainer, making sure everyone gets home from school and off to soccer/tuba lessons/birthday party #45 this week on time and in one piece. Children’s safety and comfort are usually the biggest priorities for the on-duty nanny. Depending on the family’s needs and their contract with the nanny, the nanny’s duties might also include some household chores (like cooking, laundry, or cleaning), usually related to the kids’ needs.A full-time nanny’s workday is typically 8-10 hours, but this could include early mornings (pre-school), nights, weekends, or holidays. Schedule may vary by family, especially depending on whether the nanny is a live-in caretaker, or lives elsewhere.What Skills Do Nannies Have?Becoming a nanny is not for the weak of heart (or stomach, if you’re familiar with how kids operate). They aren’t your casual teenage babysitter, holding the fort (and the TV) down while Mom and Dad go out for date night. Being a nanny is a job that requires the ability to stay engaged and productive to make sure that kids’ needs and parents’ requests are being met as much as possible.Some of the most important skills nannies should have include the following:They Like KidsThis seems like a no-brainer, but it’s definitely a skill set you should be sure of before you think about taking a job as a nanny. Liking kids in theory is much different than spending all day with them. If you can roll with watching the same 10 videos on an infinite loop, and like coming up with fun projects to stave off the inevitable â€Å"I’m bored† periods, then you’re probably in good shape. If your idea of a perfect workday involves everyone sitting quietly and listening to NPR for hours at a time, then maybe this isn’t the right fit.They’re OrganizedThe nanny is often tasked with maintaining household routines and rules while the parents are out of the house. Being able to stay on task and organized, even when things get chaotic, is essential.They’re Honest and TrustworthyParents are entrusting a beloved natural resource- their children- to a nanny. It’s important to make sure they know they can trust you. This means making sure the family knows that when you’re at work, you’re at work- no personal calls, no abandoning the kids to the TV set while you play around with Facebook, no dragging the kids to a midafternoon coffee date with your buddies. It also means global on-duty no-nos like smoking, drinking, or swearing or behaving inappropriately. Nanny-ing may not be the typic al 9-to-5 job, but all the same rules of professionalism apply. The nanny should also be very punctual and ready to work on time, because the family’s schedule might depend on it.They Know First AidLife with kids can be unpredictable (everyone has a young relative who swallowed some weird object at some point, right?), and a nanny needs to be prepared for anything that happens- including medical issues and emergencies. Basic first aid and CPR are a must, and if the family has any special medical needs, like allergies or chronic medical conditions, the nanny should always have a solid medical plan in place, just in case.They’re Good CommunicatorsAs the caretaker, a nanny needs to be able to speak two languages: Grownup and Kid. Grownup communication includes giving updates and daily reports to the parents, dealing with teachers, or passing along information from school, the kids themselves, etc. Speaking Kid means being able to communicate and enforce rules, and make su re that kids’ immediate needs are being heard and addressed.They Go With the FlowAn engaged nanny is able to deal with whatever comes along. Whether that’s playing educational games to fill unexpected downtime, or dealing with curve balls like illness or delays, the nanny is a problem solver, and has to be quick on the feet to make sure his or her charges are safe and cared for.They Go Above and BeyondParents are paying for someone to get things done without being directly supervised or asked. Whether it’s tossing in that load of laundry after softball practice, or making sure to ask what homework needs to be done, being able to fill the day with tasks (without ignoring the kids) is a very important skill set.What Do You Need to Become a Nanny?There are no hard-and-fast rules or certifications for all nannies, but there are some things you can do to prepare for your job as a nanny. Experience with childcare is almost always a must, whether that was in a babysitt ing capacity, caring for your own family, or in a daycare setting. Good references are key, because again, parents need to know they can trust the person they’re letting into their home to care for their children. You might also opt to join a nanny placement agency, which vets candidates before sending them out to households. Certifications like first aid and CPR are fairly essential for anyone looking to become a nanny, and background classes in areas like nutrition or early childhood development are resume boosters as well.Otherwise, the necessary qualifications depend on the family seeking a nanny. Some families might require that the nanny is a certified childcare provider, or has a certain level of experience. A valid driver’s license might also be required, if the job includes ferrying kids to or from school, appointments, activities, etc. Each family has its own expectations about what the nanny’s role will be, so a bit of flexibility (and willingness to educate yourself in areas related to childcare) will be one of your best assets as you look for a nanny job.How Much Do Nannies Get Paid?According to PayScale, the median salary for nannies is $24,751 (compared to the U.S. Bureau of Labor Statistics’s estimate of $20,320 for childcare providers overall). The pay can also vary depending on whether the nanny is a live-in (in which case room and board might be included as well), and how much experience the nanny brings to the table. If you’re seeking a career with strong benefits, though, this might not be it- only about 10% of nannies receive medical or dental insurance through their employers. However, the field has some major pluses as well: nannies give high job satisfaction ratings on various employment surveys. Also, this is a field that continues to grow, as busy families of all kinds look for childcare solutions outside of the traditional daycare system.Nanny salaries also vary depending on geographic location. In large cities, for example, demand is often greater for qualified nannies, and nannies tend to earn more. [via Care.com]If you love kids- and more importantly, are committed to spending many hours with them and helping them grow and develop- then nannying might be the right choice for you, either as a long-term career or as a job while you figure out what your next big career move should be. Good luck, and when all else fails, ask yourself, â€Å"What would Mary Poppins do?†

The American Dream Essay Example | Topics and Well Written Essays - 500 words - 1

The American Dream - Essay Example The most basic comparison is that both American residents as well as these illegal immigrants want to live the American dream but the catch here is that is that although the goal is the same but the environment that the American nationals have is in stark contrast to the facilities that the illegal immigrants have, since they are illegal immigrants they can never have the same facilities that proper American nationals enjoy because no one would be willing to employ them not only because it is illegal to do so but also because the illegal immigrant might move out any time. The values of freedom of speech, equality and opportunities for every one have become so embedded in the American culture that every one is able to make use of them and enjoy them, so the illegal immigrants are also able to enjoy this culture so both the groups have a same working environment but the fact remains that illegal Mexican immigrants will never be given the status of citizens and hence never be entitled t o the American citizenship or American dream. In contrast when these Mexicans cannot find proper jobs according to their academic qualification, they take up petty jobs and therefore do not continue to look forward to the material well being and in affect stop believing in the American dream.

Ebook-Importance of technology in Retailing Assignment

Ebook-Importance of technology in Retailing - Assignment Example In the modern society and in the field of retail business, technology has taken a very significant role in the success of retail ventures (Jha, 2009). These different facets of technology include information systems like inventory control systems, customer record systems and business intelligence tracking (Jha, 2009, pp. 153). Due to the foreseen importance of technology in the working of modern retail business, this paper will explore the impact of technology on global retailing and also explore its impact on retail marketing in the UK. Further, the paper will explore the STP of retail marketing in the UK and also study the field of e-commerce. Advances in technology have led to an overlap in the traditional and the digital channels of retail marketing, which is evident from the dominant role of competitive intelligence and constant monitoring (Motorola Solutions, 2014). The trends that demonstrate the impact of technology in the global retail marketing field include that there has been a huge growth in the collection of customer-centric data. This information is used to offer indicators about the changes in the buying behaviours of customers (Deloitte). In the light of these modern global trends, visionary retailers have employed the technologies that personalize the shopping experiences of their customers; the implementation of these technologies has afforded better information and interconnectedness to customers (Motorola Solutions, 2014). The power of predictive data analytics has continued to offer retailers more access to structured and unstructured data; this change has enabled retailers to develop better insights about consumption trends and the behaviours of shoppers (Siegel, 2013). Forward-looking retailers are using different channels to do their retail marketing. The omnichannel outlook offers retailers, the opportunity to guarantee their

Project managment Essay Example | Topics and Well Written Essays - 750 words

Project managment - Essay Example Assistant project manager shall be responsible for assisting the manager and completing tasks designated by him. To avoid redundancy of functions, project is aided through specialization of already existing functional divisions of organization. Limited number of employees shall be hired to form part of project team, providing technical expertise that is not available with in-house departments. General equipment, labor and material are provided by such units which in turn charge them off against project costing account. Contracts officer must be hired to manage all communications between project team and functional divisions, to convey project requirements to them and to establish contractual terms with customers. The subcontractor contributes to completion of project tasks that are primarily allocated to main contractor (Whelan & George, 80). Correspondence with them must be handled directly by the contracts officer. A common project office should be established to furnish subcontrac tors adequately and formal channels of communications shall be in place. A formal document, namely Statement of Work, shall be prepared, defining responsibilities of team members and subcontractor. The organizational support functions shall provide assistance in aspects of quality control, training needs of members and information technology. A master schedule shall be prepared that identifies the constraints, significant milestones and interdependence and linkages between project activities (Public Health Emergency, 2013). How this structure actually works in the given scenario? The hierarchy in a given case is irregular, with project manager leading the project followed by assistant project manager who chairs the steering committee. Managers, of those functional divisions whose resources are being absorbed in project activities, are members of the committee. Project manager manages all matters and communications directly with the subcontractor. However, assistant project manager i s responsible for handling matters related to prime contractors. A general project office has been established to provide supporting activities of the project, while an independent contracts officer is hired who coordinates and bridges the gaps between project team, functional divisions and the project customer. Moreover, he also ensures that concrete contractual arrangements are established for all services and duly signed agreements are created and documented. Can the project manager be from military background? Armed forces have highly formalized environment, with stringent deadlines and steadfast policies and procedures. Various projects are ongoing in military forces and soldiers holding influential positions are responsible for execution of these projects. As a result, some of them have strong and effective project management experience and skills which make veterans a natural fit for leading non-military projects as well. Advantages and disadvantages of this structure Advanta ges: Involvement of managers of functional division in steering committee is highly effective since their specialized knowledge and experience can come in handy for taking decisions pertaining to project. Presence of independent contracts officer shall ensure compliance with contractual obligations, efficient coordination and collaboration of efforts to achieve project goals.

Managing Information Technology Essay Example | Topics and Well Written Essays - 250 words - 11

Managing Information Technology - Essay Example The sequential access files could either be in the form of line sequential organization or indexed sequential organization (Brown, DeHayes, Hoffer, Martin, Perkins, 2009). What is most important is how the records are accessed. If these are accessed in the form of the sequential format, the sequence is maintained nonetheless but if this is done through a direct approach, there is no fixed mechanism behind the same. The direct access files are the ones which come about in a random fashion and are easily understood within the search mechanisms. It is easy for the files to be found on the record because there is no order to this system which has been employed. Hence it becomes easier to access files in this fashion nonetheless. In the end, it is correct to state that both sequential access files and direct access files are significant towards the file organization

Epidemiology Essay Example | Topics and Well Written Essays - 250 words

Epidemiology - Essay Example It is possible to have increased labour force participation by older workers. A slow growth in the labour force shall see health administration retain older workers by offering higher wages; flexible working schedules, increased training toward the older workers. This transition shall increase the dependence of technology in the health care field. Health administration shall invest heavily in research to come up with ways to deal with the economic implication presented by the post-industrial transition. Gaziano observes that the United States shall experience a new epidemiological transition. This new phase is because of a decline in physical activity among the population whereas their total caloric intake increases (Gaziano, 2008). The result is an epidemic of obesity that is already affecting the United States. This stage explains the expected rise in cases of type 2 diabetes, lipid abnormalities, and hypertension associated with obesity. The health administration faces this new challenge when their efforts are focused in reducing cases of degenerative and man-made diseases affecting the present society. Health administration shall invest in programs aimed at raising awareness on the importance of maintain healthy diet and being physically active. Health administration shall rely on school programs to ensure children understand the importance of physical activities. The federal government presently supports the health administration field by ensuring that the school diet promotes healthy living

Assignment 2 Essay Example | Topics and Well Written Essays - 500 words - 10

Assignment 2 - Essay Example The insole and outsole are fitted with cork, allowing foot to form its own foot-bed for custom support. The shoes are durable and very fashionable. The advantage of buying the shoes was that it was worth the price, it was comfortable and available in a range of colours. The newspaper covered the topics that I liked reading. The disadvantage of the phone was that it was slightly expensive with poor camera quality. I was satisfied with the The Wall Street Journal newspaper because of how widely it featured its news from political scenes, business news and entertainment. However, I was dissatisfied with the purchase of the Samsung Galaxy S4 phone because the camera was not good for low-light shots, it had no Fm radio and the internal storage was limited because of the many applications. I intend to continue with the purchase of the newspaper and the shoes but for the phone, I will try another model like Nokia. My dad has one and its camera is great with low-light shots, it also has different designs, which give it exciting looks. According to Ramaswamy (2012), the first stage is needing identification. When I needed a phone, I choose the Samsung Galaxy phone after listening to my classmates. There were different phone models, but most of them recommended the Samsung phone because of its features. Thereafter, I started to process the information, which was further stimulated by watching television that evening, featuring an advert of the phone. Seth (2011) refers to this stage as information search and processing. I engaged in elaborate processing, by paying attention to the information available about the phone. I thought about the likely advantages and disadvantages of using it. When the information was processed and secured, I figured out other phone models, their features and where possible to get them. According to Ramaswamy (2012), this stage involves identification and evaluation of

Managing Information Technology Essay Example | Topics and Well Written Essays - 250 words - 11

Managing Information Technology - Essay Example The sequential access files could either be in the form of line sequential organization or indexed sequential organization (Brown, DeHayes, Hoffer, Martin, Perkins, 2009). What is most important is how the records are accessed. If these are accessed in the form of the sequential format, the sequence is maintained nonetheless but if this is done through a direct approach, there is no fixed mechanism behind the same. The direct access files are the ones which come about in a random fashion and are easily understood within the search mechanisms. It is easy for the files to be found on the record because there is no order to this system which has been employed. Hence it becomes easier to access files in this fashion nonetheless. In the end, it is correct to state that both sequential access files and direct access files are significant towards the file organization

Assignment 2 Essay Example | Topics and Well Written Essays - 500 words - 10

Assignment 2 - Essay Example The insole and outsole are fitted with cork, allowing foot to form its own foot-bed for custom support. The shoes are durable and very fashionable. The advantage of buying the shoes was that it was worth the price, it was comfortable and available in a range of colours. The newspaper covered the topics that I liked reading. The disadvantage of the phone was that it was slightly expensive with poor camera quality. I was satisfied with the The Wall Street Journal newspaper because of how widely it featured its news from political scenes, business news and entertainment. However, I was dissatisfied with the purchase of the Samsung Galaxy S4 phone because the camera was not good for low-light shots, it had no Fm radio and the internal storage was limited because of the many applications. I intend to continue with the purchase of the newspaper and the shoes but for the phone, I will try another model like Nokia. My dad has one and its camera is great with low-light shots, it also has different designs, which give it exciting looks. According to Ramaswamy (2012), the first stage is needing identification. When I needed a phone, I choose the Samsung Galaxy phone after listening to my classmates. There were different phone models, but most of them recommended the Samsung phone because of its features. Thereafter, I started to process the information, which was further stimulated by watching television that evening, featuring an advert of the phone. Seth (2011) refers to this stage as information search and processing. I engaged in elaborate processing, by paying attention to the information available about the phone. I thought about the likely advantages and disadvantages of using it. When the information was processed and secured, I figured out other phone models, their features and where possible to get them. According to Ramaswamy (2012), this stage involves identification and evaluation of

Joint Power Agreement Essay Example for Free

Joint Power Agreement Essay The concept joint powers agreement can be defined under the following fields. The first one is custom lease agreement which implies creation of a custom lease in agreement for commercial, residential or property. The commercial lease entails all the terms necessary when the tenant plans to lease anything either from low land for office suite when transacting any kind of business. Residential rental agreement applies when renting apartments and houses whereby the lease creates a binding agreement between tenant and the land. Fro the case of a property, it can perfectly apply to lease of agricultural lands for farming or ranching. The concept can also be defined through analyzing partnership which implies the documentary agreement that governs the management and control of partnership for instance in corporations. A Service level agreement (SLAs) is another form of defining the concept of joint powers agreement which is applicable in information technology. The engine machine monitors the availability and performance of critical business applications. World examples of joint powers agreement include; business in contract between two counties. For instance, a certain country may have mineral deposits like gold and due to inadequate machinery and skills; it decides to give the tender to another country which is done in documentary form. It can also be applicable in service level agreements for applications in business thus providing out of the box report of performance which is used in effective IT utilization of resources and in capacity planning. Incident commander is a person who is responsible for commanding the incident response. He is the decision making final authority. At the scene of critical incidents, the incident commander has the authority to conduct the command staff immediately. The command staff which has different sections seeks for information directly from the scene seas to organize on how to handle the matter. The incident commander then attents the scene for assessment. He then orders his entire staff to attend the incident where he manages the incident operation. He should ensure that the persons involved in rescue process are well protected and are using devices which are efficient. After the incident is rescued, he later follows up the compensation measures (Arakelian 1950). Unified management refers to a system whereby the business activities operate with a consistency and overall framework. Such operations and practices in business include budget plans, managed marketing strategies and plans for business managements, services management, people, assets and technology, objective of management, problems and issued and also performance plans. Though unified management, many of the business operational practices should be defined. All these segments should not be left to the general manager by departmental managers should join hands together in a certain firm to address issue affecting their firm jointly. Some of the scenarios where unified management team would effectively work include; establishment of unified management framework governance with dimensions to provide the processes of management for directions, development and delivering the business which can also be called the 3Ds across its suppliers, consumer capabilities and services, and also products so as both to fulfill the requirements of consumer and the objective of the business. Another scenario where unified management can be applied effectively is the value of network dimensions which give a structure for process in business around the value streams which through the service, products, suppliers, government dimensions and capabilities of the business. Another scenario of unified management application is ensuring control and facilitating Processes which happen to be standard to every manager wherever they operate business and whatever they manage it ensures unified management processes. References. Arakelian A, (1950). Industrial Management in the USSR. New York.

Factors that influenced the change in management accounting

Factors that influenced the change in management accounting This chapter will review the relevant literature and the understanding of the traditional role of the management accountant. The chapter will begin with an understanding of the concept of management accounting. This provides a background for discussion of the traditional role of management accountant. Finally, a review of all the factors that may influence on the role and promoted the change of the role are explored. 2.1 Accounting Accounting is a process of identifying, measuring and communicating economic information to permit informed judgements and decisions by the users of the information (Wallace, 1997, p.220) The history of accountancy has progressed in combination with civilisation and commerce. The literature provides evidence that Paciolo in 1494 founded the concept of accounting by publication of Summa de Arithmetica. He presented accounting in methodical form that became a science later on. The definition suggests that accounting is about providing economic information to others and it relates to the financial or economic activities of the organisation. Accounting information is identified and measured by the way of a set of accounts or double-entry bookkeeping. 2.1.1 Management accounting Management accounting is that part of accounting which provides decision making information to managers for use in planning and controlling operations (Seal at all, 2006). The term of management accounting is defined by numbers of authors (Shank, 1989, Back-Hock, 1992, Nanni at all, 1992) in that management accounting provides information to develop performance measures and includes all planning and monitoring in an organisation. Simon et al., (1954), cited by Jarvenpaa (2007) described the role as the traditional role of management accounting. The role was an operational scorekeeping where accounting information was used to satisfy the organisations reporting obligation. 2.1.2 The rise and fall of management accounting The arrival of Johnson and Kaplans publication Relevant Lost: The rise and fall of management accounting (1987) plays an important role in the direction that teaching and research may adopt in the near future. JK states that the decline of management accounting began in the 1920s when most of the management accounting techniques known today were practically developed. According to JK the fall of management accounting was mainly due to the ever-increasing cost of implementing a detailed and efficient internal product cost system. JK argued that management accounting techniques had not change since 1920s. Up to 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury, 2003). Since 1980s many organisations have changed and adapted new techniques. Organisational change had an impact on management accounting change. Cost allocation has been the most debated topic in man acc. Up to the 1960s standard costing was promoted by academic and professional organisations and was viewed as the key management accounting tool in cost control (Bailey, 2006). According to Allott (2000) the post war area was characterised by rational expectations about human behaviour and beliefs in linear progress, upward mobility and equal opportunity. The 1970s brought new changes to management accounting and standard costing relevance that began to focus more on efficiency . In the large organisations the accountability of standard costing was questioned. Robert S. Kaplan in his Accounting Review argued that cost accounting was developed between 1850 and 1915. He argued that up to 50s big corporations used cost oriented techniques (Knortz, 1990) but then they started to focus more on consumers and their role in a business. Due to changes in manufacturing and business environment, volume based costing is no longer appropriate because direct labour and material expenses no longer dominate product costs. In response to this issue activity based costing system was introduced that brought huge success to Japanese management accounting (Ezzamel, 1994). Each organisation must also consider the cultural and social setting before any alterations to the ABC are successful (Lowry, 1993, Ezzamel, 1994, Otley, 2008). In summary, the change of management accounting outlined by Johnson and Kaplan (1987) seem to be across management accounting literature (Otley, 1985, Noreen, 1987, Drucker, 1990, Ezzamel, 1994, Fry et al., 1998, Otley,2008). Jonson and Kaplan did raise important question about management accounting and helped organisations to re-evaluate the importance of having an accurate management accounting system. 2.2 Traditional role The concept of accountant was introduced in Italy around the eleventh century. At the same time the first society of accountants was establish here in Italy. In 1669 every accountant must be a member of the college before being allowed to practice (Woolf, 1986, p.162). 2.2.1 The typical stereotype The traditional role of accountant is often called the bean counter stereotype. Holland (1973) develops a theory on this subject. He classifies people into six categories. The accountant relates to the conventional type giving an overall good impression, decent, dealing with computations in the organisational and business field. He linked the work that accountant does to the type of person the accountant is. The close link was found by Bougen (1994, p.321) using various personal characteristics and different tasks. The stereotypical accountant was defined based on the tasks carried out. 2.2.2 The Bookkeeper/Traditional Management Accountant The old inaccurate image of stereotype was seen as quiet, boring and without original thoughts. The study on this negative image by Beardslee and ODowd (1962) was seen the accountant as a Victorian bookkeeper spending most of the time at the desk and on a ledger without contact with the outside world. Simon (1954) in his studies classified the role as scorekeeping, problem solving role and attention directing. According to Friedman and Lyne (1997) the scorekeeping focuses on compliance reporting and attention directing focuses on control issues. The problems solving role associated with decision-making and providing managers with relevant information. Feeney and Pierce (2007) stated that their role did not relate to the business, had lack of creativity and very limited level of decisions. Accountants were involved in working with budgeting, variance analysis and traditional accounting. Over the past 30 years management accountant had a clear but narrow view that management accounting information could help to improve profitability. They believed that managers from other departments did not understand the importance of accounting information and all available date they held in the accounting systems. At that time, management accountants were proved of their role and be able to educate their non-financial managers about the benefits of using this management accountants were traditionally seen as an independent person who had narrow knowledge how management accounting information could improve profitability and efficiency of the organisation. Nanni et al (1992) point out that traditional management accountants have tended to focus on a product-oriented rather than a process-oriented performances. There is some evidence that accountants have had little interests in any organisational changes even they had skills to bring some changes. For example, it was accountants who insisted on the implementation an activity-based costing system (Foster and Gupta, 1989) or product life-cycle costing system. 2.2.3 Accounting lag Johnson and Kaplan (1987) criticised management accountant for their inability to innovations and this was viewed as an accounting lag .Kaplan (1984) in his study about accounting lag proposed that accountants should develop a research strategy to meet new demands for planning and control information. He suggested that there was little innovation since 1920. Accounting lag need to be minimized to keep accounting information relevant to all changes occurring over time. 2. 3 Pressures for Changes The literature identifies some relevant factors that impact on the role of management accountants including: 2.3.1 Advances in Manufacturing and Globalisation Companies have invested heavily in new manufacturing technology such as computer aided manufacturing (CAM), Computer Aided Design (CAD), and flexible manufacturing systems (FMS) (Buggerman and Siagmulder) The new manufacturing technologies have impacted on traditional managing accounting systems and !Consequently it is argued that management accounting systems have to change when manufacturing systems change With respect to product costing and overhead costs, tracking thousands of individual products can be overwhelming. Traditionally, Labour hours were used as a basis for an overhead allocation. It is perhaps less suited as products made through automation would be charged an insufficient overhead rate. The competitive pressure on firms and the shift in many industry sectors from cost led pricing to price-led costing (Nixon, 1998) and globalization are just some of the many factors that are influencing the escalating expenditure on RD and New Product Development that most companies must now incur. 2.3.2Competition Pre 1980s many countries enjoyed operating in protective environments. Oversees companies were limited to operating in the domestic market with barriers to communication, geographical distance and sometimes protected markets (Drury 2003) However manufacturing companies were open to sever pressure from competition from oversees competitors that offered high quality products at low prices. To be successful in competition against these companies they had to advance and adopt to change and find a competitive weapon to compete against world class manufacturing companies. As a result of highly competitive market, consumers expectations, changes in tastes and attitudes, companies must now have the flexibility to cope with consumer demands for greater variety and improvements, shorter life cycles etc. 2.3.3 Advances in manufacturing technology Evolution of management accounting information technologies and ERP systems in particular have been a fundamental catalyst in I.T. change and traditional management accounting techniques have had to keep in line and pace with these rapid advancements. ERP can have significant implications for management accountants. As noted by Granlund and Malmi (2003) the link to management accounting appears important since one set of benefits from integrated systems is assumed to flow from easy and fast access to operational data, management accounting being essential for conveying such data in a managerial relevant and usable form. Also when major scale changes regarding information systems occur, logic of accounting becomes exposed to evaluation and possible changes. As ERP is a totally integrated information system it merges together all data from manufacturing department to sales division and the integrated data flows immediately through the system(). As a consequence of this integration accountants have had to learn to work with this new system, and to look at the business as a process rather than in divisions which has led to more team work and greater cross functional communication and co-operation. On the other hand there is evidence suggesting the accounting professionals are developing a broader role for themselves. Accountants are becoming less in charge of data gathering and more data interpretation and consulting kind of work. ERP has eliminated several number crunching assignments as its already done by the system thus leaving more time for accountants to expand their capabilities. Their role can be enhanced by becoming advisors and internal consultants to other managers. With the implementation and running of ERP systems accountants have gained a more active role in the maintenance and management of the IT area and eroding into activities and responsibilities typical of the I.T. area. Caglio (2003) states that As a consequence of the intro of ERP systems, accountants have experienced a phenomenon of Hybridization deriving from their set of practices and legitimized competencies 2.3.4 Changes in organisation structure Changes in manufacturing technology, globalisation and fierce competition have lead to changes in the structure of the organisation. Companies have focus on downsizing, delay ring management activities and outsourcing support services. Technology advances in flexible manufacturing robotics automated production and computerised engineering and planning are affecting the markets raising the quality of products and services while lowering and eliminating stock levels (Baily 2006) Conclusion Chapter 3 3.1 Change is a contextual process Burns and Vaivio (2001) described change as a complex and contextual process. They introduced three perspectives on change. The first perspective explores the idea that what sometimes appears to be change, may not actually be the change (DCU thesis). Change could be an illusion or kind of organizational mirage and often can be seen as positive phenomenon. But sometimes management accounting change could lead to substantial problems such as unforeseen conflict (Malmi, 1997; Kasurinen, 1999; Granlund, 2001). The second perspective provides a debate about the logic of change. Any changes including management accounting change is not planned, but is viewed as a part of reality and neutral activity. The final perspective point out that management accounting can be viewed as phenomenon. Therefore change may be presented as a centrally driven effort where the management plays an important role. For example in the case of mergers and acquisitions occurring, new rules will be introduced and/or modified. This can happen deliberately or unconsciously. Deliberate changes could occur due to resistance within the acquired organisation (Burns and Scapens 2000) Changes may be unconscious when rules are simply misunderstood or are inappropriate to the circumstances. 3.2 Management accounting change Management accounting change has become an increasingly popular focus for research in management accounting in 1990s due to implementation of activity-based costing( Innes and Mitchell, 1990), activity-based cost management ( Friedman and Lyne, 1995), life cycle costing (Shields and Young, 1991) and target costing (e.g. Dutton and Ferguson, 1996). Recent research has debated whether management accounting has changed, has not changed or should be changed. (Burns and Scapens 2000) Whether management accounting has changed or not, that the environment in which management accountants operate certainly has changed with advances in information technology, change in organisation structure and stiffer competitive markets. The understanding of management accounting change constitutes much more than the selection of what may be perceived as being optimal accounting systems and techniques, followed by a technical process of implementation. (Burns et al book) Selecting and using the correct management accounting techniques and the technical aspects of performance are important, but there are also behavioural and cultural issues to be understood in relation to change implementation and change management. The main focus on management accounting change is on understanding the processes involved in the implementation of management accounting change and the complexities of, and difficulties involved in, changing management accounting systems, techniques and roles. Burns (1999) suggest that many organisations have routines in place and new changes introduced will lead to the change of the nature of the organisation. In the early 1980s a project, called the Production Cost Control Project was set up to improve the flow of acc info in Omega Plc. The project had failed because the operating managers saw the business in terms of producing-based meanings and routines. The divisional accountants viewed the business as financial term and regarded PCCP as a means of introducing accounting-based routines. Sulaiman and Mitchell (2005) carried out study on management accounting change in Malaysian manufacturing companies. After gathering all information a four types of change had occurred. The two types occurred due to new technique introduction and two concerned existing management accounting modification. The research found that management accountant classified the level of management accounting change into five generalised components. 3.3 Institutional theory 3.3.1 Institution Institutional theory is a theoretical framework that became more relevant in research of management accounting change. In accepting this theory there is no universally agreed definition of an institution. Scott (1995) describes instutions are social structures that have attained a high degree of resilience Burns and Scapens (19990 defined institution as a way of action of commonness which is surrounded in the habits of a group of people. 3.3.2 Institutional framework as a rules and routines concept Development of the framework began by looking at the way in which order is achieved through rules and routines. The framework perceive management accounting to be a rules and routines constituted by established habits. (Kim Soin, 2002). Hodgson (1993) defined habits as self-actualizing dispositions or tendencies to engage in previously adopted form of action. Habit is a personal action where routines involve group of people as components of institution. Routines play an important role in an organisation in which management accounting was viewed as a rule concept where management accountant performed routine tasks. Rules may be became implemented through the establishment of routines and vice versa. Therefore the reproduction of roles and routine will persist over time and the routines of management accountants may be changed. The process of change may develop new routines which over time could be institutionalised. In the organisation routines can be adapted very quickly over the time. Human behaviour in the organisation is based on repeating actions to comply with rules and routines as they provide an organisational memory and represent the basis for the development of the behaviour (Kim Soin, 2002). Guerreiro, R at al (2006) used habit, routines and institutions to illustrate how accounting practices can turn from habit to institutions through routines. They concluded that all institutions are structured on the basis of take-for-granted habits and routines, succeed during a certain period and are realised in a form of normative rules. 3.3.3 Taken for granted According to Scapens (2006) organisations react more slowly to changes than individuals as they removed form every day activities in some way. He observed that over time, management accounting can contain a structure that shows the way organisations thinking and acting which is widely taken for granted. Management accountants were viewed as routine features in the organisation and they simply taken for granted as the way things are. Some researches of institutionalism criticised the framework as it overplays its emphasis on constancy at the expense of focusing on institutional change. Quattrone and Hopper (2001) explained how management accounting can be influenced by an organisation or by individuals. Individualism argues that an organisation changes when individual actions modify the organisation. They introduced the concept of drift for constructions of accounting change. The authors replaced the word change with world drift. Quattrone and Hopper (2001) choose drift as to represent accounting change as incomplete attempts at organising and emphasise that human elements that situate accounting change is not a harbour to the change. They argued that accounting change was also promoted by technical and inscribed elements. In a recent study of change in management accounting Busco at all (2007) organised the notion of change within key dimensions. The key dimensions were evaluated in terms of the ratio and forms of change as well as evaluation over space and time of change. They carried out a case study to investigate those key dimensions in the Middle-East Gas and Oil Company (MEGOC) as a large corporation operating in the oil and gas industry. They found that change can only happen due to incompleteness that exists within an organisation. Busco at all (2007) concluded that management accounting change is a theoretical space which, possibly more than many others in management and organizational studies, intersects and interacts with the broader knowledge area of the social sciences, sociology and philosophy of knowledge and science and technology studies Conclusion Chapter 4 4.1 Management accountant as hybrid accountant The term hybrid accountant emerged in the literature from around 1995 as its role was focused on product stream. Burns and Baldvinsdottir (2005) studied a concept of new role of management accountant as hybrid accountant by examining a multinational pharmaceutical company in the manufacturing division. Their study found that the number of hybrid accountants increase with development of team relationship building while routine accounting role disappearing. Two types of hybrid accountant were found from their study: finance manager and finance analyst were the finance manager was involved in strategic issues and the finance analyst was involved with day to day activities. According to Miller et al (2007) hybrid is defined as new phenomena produced out of two or more elements normally found separately. The discussion in the literature around hybrid accountant has developed in business partner direction. 4.2 Business partner role It has been noted in the literature that management accountant have become more and more involved in business processes (Sathe, 1982, Keating and Joblonsky) and have demonstrated a strong business understanding (Feeney, 2007, Burns at all, 1999). Hopper (1980) found that principal task of accountants was to act in a service role rather than a bookkeeper. He found that majority described their lore as the service role and only few called themselves as the bookkeeper and preferred the management accounting tasks to be centralised. Grnalund and Lukka(1998) presented the transformation from bean counter to business-orientated management accountant position. The transformation occurred with the increasing decentralization of the management accounting function. They concluded that those two roles are very different and a person can not act in both roles. Some evidence emerging in the literature that transformation of management accountants to business partner started at the top by the busi ness and profit centre managers became more depended on accountants. Managers used their help as the guidance to run their business (Siegel, 2003) and they expect from accountants a better business understanding and more flexibility (Pierce and ODea, 2003). Burns and Baldvinsdottir (2005) concluded that it is necessary for management accountants to have a broad range of business skills with their basic technical skills. 4.3 Professional skills of management accountant ( subheading needed) As processes have changed and accounting has adapted over time to meet the needs of ever changing business, management accountants have been required to change their skills. (Fleming 1999) They are projected to be forward thinking business forecaster s who add value to the entity and not just highlighting whether the targets have been met (Burns and Yazdifar) Traditionally management accountants spent time on preparing standardized reports. Today the shift has moved towards analyzing, interpreting and providing information for decision making purposes. (Roberta et al 2009) These skills include traditional as well as soft skills that these management accountants posses in order to contribute positively to the tasks that are acquired to perform as part of their role (Jones and Abraham 2007) A recent study by Freeny and Pierce 2007 looked at management accountant skills and asked both managers and management accountants to rank skills in order of perceived importance. Ethics and honesty were rated highly by both parties. Managers value the unbiased and objective perspective offered by management accountants- the financial numbers cannot afford to be skewed in favor of a certain standpoint Accuracy is also crucial. A simple error in calculation could amount to millions of Euros, which could lead to a wrong decision (Siegal 2000 )As part of Management accountants role converging towards hybrid accountants as business partners, honesty is good but they have to take into account a bit of cop on (Freeny and Pierce 2007) and process the commercial knowledge required on their behalf to get the job done. For many businesses, critical thinking, problem solving and analytical skills are essential tools. It is an important skill of management accountants to think critically and to be good at problem solving. They need to be able to step back and look at something outside of the box (Siegal 2000) people can be a wizard at spreadsheets, can manipulate data effectively but can they figure out whether the information in front of them is reasonably or realistic (Freeny and Pierce 2007) Accounts have to be able to think logically in a business setting. They cant just learn off and memorize what to do in different situations. Creativity is also important, to be able to step aside and show some innovation and ideas to problems. In the study by Freeny and Pierce management accountants actual ratings in relation to interpersonal/ leadership and communication skill set fell below managers expectations. These are classed as fundamental skills and a necessary to have the ability to take on a complex subject and turn it into easily understandable language and be able to explain it to managers and other non accountants. you guys can be geniuses with your spreadsheets but there isnt that many of you that can sit down at the meeting and share information. A key responsibility in compiling reports for use is that the input is based from other personnel throughout the organization. Good personnel skills are needed to approach these managers and request information. Problems could arise where managers believe management accountants can adjust their targets and cause problems. This requires substantial interpersonal skills to close the communication gap. It is evident that management accountants must prepare and equip themselves for their new role in line with changing business demands. Professional accounting bodies must update and modernize their training and education curriculum to guarantee that todays management accountants can cope with new information technology systems, strategy and business partner role. (Burns and Yazdifar) As many of the new accounting roles do not necessarily need a management accountant there is a threat posed to the profession. For example if an engineering firm is seeking for a new business manager they might seek engineers who encompass business knowledge with an accountant qualification rather than a fully qualified management accountant. To combat this threat accounting educators should develop curriculums that are less dominated by traditional management practices and focus on management accounting in a modern light and equip students with the skills necessary and useful to provide a value-added service. Carcello et al (1991) conducted a survey of comparing student expectations to that of accounting professionals anticipations. Students included in the sample were within six months of graduating and professional accountants were in the work place for 1.5 years to 3.5 years. Four questions of the survey pacifically related to skills essential as a practicing accountant. (A) Technical Knowledge, (B) C computer Skills, (C) Verbal and Written Communication skills, (D) Interpersonal skills. Respondents had to rank the skills on a five point scale. The results of the survey showed that professionals and students had similar views as to the importance of technical knowledge and computer skills. Students perceived communication skills and interpersonal skills as more important than professionals. Carcello et al (1991) concluded that this is a positive result as both communication and interpersonal skills are essential attributes of the accounting profession. Oswick et al (1994) conducted a survey on the perception of public accounting skills held by uk students with accounting and non accounting career aspirations. The perception of a traditional accountant being dull and lacking in social skills is detained with non accountant students. In Oswicks study these non accounting students perceived empathy and social styles as less important skills necessary than accounting students. Interpersonal skills were also rated lowly as perceived important by students not interested in accountancy. Students interested in accountancy did place a higher weighting on interpersonal skills and view the accountancy profession as a more interactive and social profession. From the surveys conducted on skills required by accountants it is evident that there has been as increased weighting on the soft skills acquired by management accountant. Such evidence had had implications for accounting educators. It is necessary to enable students and for faculty to remain abreast of the changes taking place in the profession and to identify key Accounting Skills needed for success. (Russell et al 1999) Chapter 5 Methodology 5.1 Introduction The purpose of this chapter is to elaborate on the research methodology that was used in this dissertation. The beginning of this chapter refers to the objective of the research and is followed by the process of selecting the research method. This chapter also considers the limitations of the chosen research method. 5.2 Objective As outlined in the introduction chapter the main purpose of this dissertation is to investigate the change of management accountants over time. The researcher wishes to identify the traditional role of management accountants and compare to the modern role of management accountant. The authors also seek to explore the factors that promoted the change. A number of researches have already been carried out on business partner or hybrid accountant role and this has resulted a significant availability of information regarding this area. However, there is a lack of examination in some areas that the research will explore. 5.3 Chosen methodology In order to achieve the research objectives it is necessary to choose an appropriate research approach. Tsetsekos (1993) outlined that the research methodology is very important as it specifies the information requirements for the successful completion of a research project. This dissertation is based on a secondary research that includes a critical review of prior literature. Secondary data consists of both quantitative and qualitative data. 5.3.1 Secondary Data Literature review A comprehensive review of the literature was conducted in chapter one, two and three. Literature review helps the reade