Should Sports And The Athletes From A Financial Perspective

To Pay or Not to Pay Athletics have always been a huge part of my life. For as long as I can remember I have been throwing a ball, catching a ball, racing, competing, you name it. This led me to so many great opportunities in my life. I played on a state championship football team in high school, I had the opportunity to play college football, and I formed relationships that will no doubt last me a lifetime. So yes, it is near and dear to my heart. Thus, I pay serious attention to things that often go on in the world of sports, some that are more important than others. The hot button issue when it comes to college athletics today is the relationship between the schools and the athletes from a financial perspective. When I first started hearing about it, I can honestly say that I did not know too much about the subject. There are a lot of economics and business concepts and terms that were a foreign language to me. As I continued to research, I became fascinated with both sides of thi s issue which have credible arguments. On one side of it, there are pundits who will be the first to say we should not pay these athletes for a myriad of reasons that I will go into as I progress. The other side says that the current system is nothing short of exploitation on the highest level that these athletes are not being properly compensated for what they endure day in and day out. This is a delicate issue that is becoming more and more of a focal point throughout the country. The mythShow MoreRelatedCollege Athletes Payment Issue1267 Words   |  5 PagesCollege Athletes Payment Issue In the professional leagues or sporting activities, sportsmen get pay for their efforts and talents in entertaining the public. Sports acts as a source of income to the participants in the league. It is a different scenario when it comes to NCAA management league. Students do not obtain pay for their services, efforts, talents, and entertainment show to the public. College athletes display their talents to the entire public who enjoy watching them perform. Some scholarsRead MoreThe Agents Basic Duties1585 Words   |  6 PagesThe Agent’s Basic Duties â€Å"The agency relationship is defined as ‘the fiduciary relationship which results from the manifestation of consent by one person to another that the other shall act in his behalf and subject to his contract, and consent by the other so to act.’ Agents obligations relating to their players are defind not only by contact, but by the fiduciary characteristics of the relationship.† The agent owes his/her player a lot of things in their basic care to their player. These thingsRead MoreShould College Athletes Be Paid?1553 Words   |  7 PagesShould College Athletes Be Paid? Collegiate sports have turned into a billion dollar industry and are probably just as popular, if not more popular than professional sports. College athletes put their bodies on the line to play a sport they love, many with hopes and dreams to one day make it to the professional leagues. Athletic facilities are the major money makers for all universities. Colleges bring in billions of dollars in revenue annually, yet athletes do not get paid. Some fans believeRead MoreShould College Athletes Be Paid? Essay1644 Words   |  7 PagesThe question about payment to college athletes is consistently raised in discussions because the decision is extremely controversial. It is important to mention that there are both pros and cons on this matter. Payment to college athletes can be perceived as a positive opportunity or negative drawback of involvement in professional sports that distracts them from learning. Young people should be able to develop their individuality, socialize and learn instead of being focused on the job before gettingRead MoreWomen s Impact On Female Athletes1493 Words   |  6 PagesSports have evolved significantly over the course of time. It has transitioned from being centered predominantly on the male athletes; and has now incorporated equal treatment towards female athletes. This transitioning did not occur over night, and it did not come easily to women who are involved in athletics. For every level of sports for women, the inequality and unfair treatment that they received was unjust and very much so unfair. Yet for many people outside of the athletic arena little toRead MoreShould Athletes Have More Disposable Income Outside Of Their Studies? Essay1272 Words   |  6 Pagesfor financial aid outside of their academics. The NCAA feels an increasing need to distribute more financial aid towards student-athletes, and they would like â€Å"to consider changing restrictions on athletes’ opportunities to earn income beyond their grant s-in-aid† (Sanderson 117). This will allow athletes do have more disposable income outside of their studies. For a more detailed study on the topic, Allen R. Sanderson and John J. Siegfried dig into the economic side of paying college athletes in theirRead MoreTitle Ix And Female Athletes Essay1637 Words   |  7 Pagesequal sports opportunites as boys and men. Title IX in athletics is a very controversial issue that has opened up the world of athletics for millions of women all across the United States. Although it is a win for women athletes, it has created an issue for male athletic programs sufforing from the effects of Title IX. This literary review shows the phenomenon of Title IX and how it affects participation in female sports. It shows the contriversy of Title IX opening doors for female athletes and â€Å"closing†Read MoreTo What Extent Should College Athletes Be Paid or Not?1055 Words   |  4 Pagesis whether college athletes should be paid or not. There have been convincing facts from both sides on whether these college athletes should receive pay while in school performing at their specific athletic event. There has been considerable controversy over the past years on whether or not National Collegiate Athletic Association (NCAA) athletes should be paid or not. Fans, players, and the board of the NCAA all have their separate beliefs on why or why not the athletes should be paid. These youngRead MoreThe Dilemma of Paying College Athletes1559 Words   |  6 Pagesï » ¿THE DILEMMA OF PAYING COLLEGE ATHLETES Introduction College sports support a multi-billion dollar industry in the United States, yet the principals whose performance on the field or in packed stadiums across the country are strictly amateurs who are forbidden to accept monetary compensation for their contributions, at least technically. Perhaps no better example exists of the tremendous importance of major college sports programs than the current controversy that recently came to light involvingRead MoreAre Men More Important Than Women Essay1209 Words   |  5 PagesMore Important Than Women Sports is the one thing in the world that brings people together no matter the race, religion, or gender. Sports are a part of many people’s life. Sports brings hope, joy, sadness and success to people. Men and women have been playing the same sports over a century. Sports can be passed as traditions in families, a way of living, and can played for fun. Sports also generates revenue to countries. Many people in the United States alone treats sports more like a religion than

Nonspontaneous Reaction

Nonspontaneous Reaction Definition: reaction T P Return to the Chemistry Glossary Index

The Effects Of Advertising On Body Image - 1308 Words

The media is one of the leading causes of self esteem and body image issues in not only women but men as well. This is due to the fact that thousands of advertisements contain messages about physical attractiveness and beauty. Examples include: commercials for clothes, cosmetics, weight loss, hair removal, laser surgery and physical fitness. The effects of advertising on body image have been studied by researchers, psychologists, marketing professionals and more. Researchers, Mary Martin and James Gentry found that teen directed advertising negatively impacts self-esteem. The advertising industry is setting unrealistic expectations for teens about their physical appearances by using models with perfect bodies. The modeling industry today has put many pressures on models, causing them disorders of both mental and physical illness. These disorders then creating the look of the â€Å"perfect body† have now lead to unrealistic expectations of body image for society. In contrast, researchers have found teenagers to be generally unaffected by these advertisements due to the idea that repeat exposure can create an immunity to images and messages in advertisements. Some researchers, have concluded that exposure to such advertisements can actually create higher self-esteem in teenagers. Psychology professors Paul Humphreys and Susan Paxton suggests that young men who view images of idealized men either feel no different or feel more positive about themselves after viewing such images.Show MoreRelatedThe Effects Of Advertising On Our Society1504 Words   |  7 Pagescampaign, now it’s an unrealistic ideology of body perfection. This kind of product pushing comes with many different side effects that we as a consumer, might not realize. It is so detrimental that it becomes imbedded in your subconscious. Technology has made it to the point where it’s hard to tell what is real and fake. Advertising has created a pandemic in the way we view the body image of ourselves and the opposite sex in society. The â€Å"perfect† image is damaging to people causing an alarming growthRead MoreThe Advertising Of Diet Plans And Supplements Essay1702 Words   |  7 Pagesmisrepresentations of the ideal body image through the advertising of diet plans and supplements. Companies in the fitness industry scam people into buying useless products or services by advertising with individuals that have, what the mass media sees as, the perfect body composition. In addition to getting consumers to buy into a product or service, these companies also aid society with the spreading of this fake idea of what classifies as the perfect body. They portray a body image that is unattainableRead MoreThe Negative Effect Of Youth Health Essay1734 Words   |  7 Pagesis consumed by advertising. Everywhere we look, everywhere we go our eyes are continually be exposed to some form of advertising; televisions, media, magazines, bill boards and shops are some examples of places where we gather information from certain types of commercial advertising. Our lives are ruled by screens; it is inevitable that during our daily lives we are going to experience a sponsored ad, a TV commercial or a sexy, skinny model on the front of a mag. All these advertising elements mayRead MoreThe Negatives Of Fitness Advertising995 Words   |  4 Pagesadvertisements promote; portraying unrealistic body images and displaying false results. Fitness advertising can be found in print and broadcast forms. While fitness advertising can be viewed as having both positives and negatives, I believe fitness advertising is negative. This paper will discuss the negatives of fitness advertising, to include creating negative body images and promoting false results. It will, also, address the counterarguments against fitness advertising being negative. Many fitness advertisementsRead MoreDoes Advertising Affect Self-Image1116 Words   |  5 Pagesof inadequacy and insecurity to sell us their products. While these marketers believe that advertising only mirrors societys values and alerts them to new products and bargains, they are either oblivious to their detrimental effects on society, specifically the teenage and female markets, or are ignorant to the truth. The Media Awareness Network evaluates the self-perceptions we gain from advertising whether it be false or strictly informational and the subliminal messaging we receive from theseRead MoreAdvertising Is Not Ethical?971 Words   |  4 Pages From the start of the medieval times the use of advertising has been in use, whether it was a way to inform the people, capture a thief or raise taxes. By the industrialization age of promoting new cars through advertisement, advertising has changed the way the whole world operates with the introduction of new and improved items. Today â€Å"United States has become the largest advertising market in the world (Statista). Advertising is a part of everyday life that can target different age groups becauseRead MoreThe Effects Of Advertising On Our Young Girls And Women1363 Words   |  6 Pagesof Advertising on WomenAdvertisements of today are overwhelmingly sexual with undertones of hostility and degradation towards women. It does not matter whether the advertisement is directed at men or women, boys or girls. It may be overt or it may be subtle, but there seems to always be an underlying theme of pervasive sexuality and enmity. The mental, emotional, and social impact ofthese advertisements may be adversely affecting our young girls and women of today. The effects of advertising haveRead MoreThe Effects Of Advertising On Today s Culture863 Words   |  4 Pageson the radio. With advertising all around, it has to have an effect on the people seeing it and hearing it. Advertisement has several negative effects on today s culture, such as it promotes conformity, affects one s self-image, and manipulates how people buy. People may not even realize that advertising has these effects on them. That is how acclimated people have become to it. One effect that advertisement has on today s culture is that it promotes conformity. Advertising is supposed to encourageRead MoreMedia Has Too Much Pressure On Girls1169 Words   |  5 Pagesbe television, advertising, or magazines. The media has put too much pressure on girls to have â€Å"perfect† bodies because of how much television we watch, companies using models that are much smaller than the average American woman, and many young girls are not satisfied with their bodies. Not only the images from television shows are unfair, but the advertisements on television and in other forms of media are influencing what people, especially young girls think about their bodies. We are exposedRead MoreEffects Of Advertising On Children s Youth922 Words   |  4 Pagestheir iPad, or access the internet. Immediately they are exposed to advertising. Young people view more than 40,000 ads per year on television alone and increasingly are being exposed to advertising on the internet, in magazines, and in schools.1 Advertising has become a hot topic in recent years as more and more ads are targeting younger audiences. Often, parents are not aware that their child is being saturated with advertising nearly every hour of the day. Those parents who attempt to limit their

Based Stress Reduction And Behavioral Therapy Course Essay

Module 1: Introduction - Psychological Development Mindfulness- Based Stress reduction and Behavioural Therapy Course Factors governing human development â€Å"Behavior is organized, but the organization of behavior is merely derivative; the structure of behavior stands to mental structure as an effect stands to its cause.† (Fodor, 1983, p. 2). In the context of behavior and mental structure, human development can be viewed from two major angles, namely evolutionary psychology or the historical change of humans by natural selection, and individual psychology or the psychological/personality development and maturation of each individual person. All modern behavioral therapies are based on the fundamental principle that behavior, both normal and abnormal, is learned, albeit with the relatively hard-wired input of biological and genetic makeup. In general, behavior are determined by our personalities, and personality theories recognize that personality is made up by our view of our self, others, and the world. Everyone is born with a biological and genetic predisposition to act in a certain way in response to environmental input. Whether CHAPTER OBJECTIVES ï‚ · Introduce the evolutionary factors that govern human development ï‚ · Discuss the developmental sequences of cognitive theory ï‚ · Describe the process of identification this is aggression, defensiveness, attachment, withdrawal, and so forth, gradually our experiences with the environment, which is at first mostly confined toShow MoreRelatedThe Effects of a Mindfulness Based Stress Reduction Intervention for Children1874 Words   |  7 Pagesanxiety. There have been multiple forms of cognitive-behavioral therapy (CBT) that have shown some promise as treatments for childhood anxiety (Sullkowski, Joyce, Storch, 2011). However with an increasing prevalence of childhood psychiatric disorders, there is still somewhat of lack of research in to the use of psychological interventions to treat them (Semple, Reid, Miller, 2005). There have been studies on the uses of Cognitive Behavioral Therapy in children. A majority of the studies on the usesRead MoreYoga Based Interventions For Depression And Anxiety Disorders3738 Words   |  15 Pagesdepression and stress management but not enough on the impact of the combination of occupational therapy services and yoga. Occupational therapists are trained and skilled to help those diagnosed with mental disorders. In addition to traditional Occupational Therapy practices, CAMs (complimentary alternative medicines) such as yoga with emphasis on mindfulness based stress reduction can help those suffering recover more quickly. Purpose: The aim of my research is to see Occupational Therapy interventionsRead MoreDr. Franz Anton Mesmer s Theory Of Magnetism Essay1599 Words   |  7 Pagespatients solely with his own stares and touches. This movement became known as mesmerism. (Hunt, 1993) Mesmerism, though blatantly false and terribly wrong in the details, was a major success. With a large range of individuals receiving successful courses of treatment, the movement was widely acknowledged and accepted. Followers flocked to Mesmer and began to practice his methodology individually, serving a population claiming their symptoms were relieved. Medical and health professionals, howeverRead MoreThe Treatment Of Posttraumatic Stress Disorder1174 Words   |  5 Pagesdestructive course and to become even more dependent on the unhealthy caretaking of the family. As this reliance increases, the co-dependent develops a sense of reward and satisfaction from â€Å"being needed† (Mental Health America). The family will begin to feel helpless in the relationship, but are unable to break away from the cycle of behavior that causes it: viewing themselves as victims. Clinicians have several treatment options to consider in the treatment of posttraumatic stress disorder (PTSD)Read More Cognitive-Behavioral Therapies for Posttraumatic Stress Disorder1532 Words   |  7 PagesCognitive-Behavioral Therapies for Posttraumatic Stress Disorder Posttraumatic stress disorder (PTSD) is classified as an anxiety disorder that can develop after an individual has observed and/or experienced an extreme traumatic event that involved actual or threatened death or serious injury to one’s self or another (APA, 2000). An extreme traumatic event can include, but is not limited to, military combat, terrorist attacks, natural or manmade disasters, sexual assault, physical assault, robberyRead MoreThe Treatment Of Posttraumatic Stress Disorder1225 Words   |  5 Pagesdestructive course and to become even more dependent on the unhealthy caretaking of the family. As this reliance increases, the co-dependent develops a sense of reward and satisfaction from â€Å"being needed† (Mental Health America). The family will begin to feel helpless in the relationship, but are unable to break away from the cycle of behavior that causes it: viewing themselves as victims. Clinicians have several treatment options to consider in the treatment of posttraumatic stress disorder (PTSD)Read MoreAfrican American Women Living With Hiv Aids1576 Words   |  7 Pagescontributing factors to the rise of the disease in the African American community. Those living with HIV/AIDS, primarily African American women, deal with stigmatization, depression and issues with lack of family support. Cognitive Behavioral Therapy (CBT), is an evidence-based intervention used to enhance the well-being of these women and provide them with skills to enhance their quality of life. Keywords: African-American, women, HIV/AIDS, poverty, interventions, CBT Population HIV/AIDSRead MoreMedical Health Promotion And Disease Prevention Plan1467 Words   |  6 PagesUniversity NURS 609 Family Psychiatric and Mental health Theory Professor: Prof. Patricia Powers Introduction The nationwide health promotion and disease prevention plan, Healthy People 2020, recognizes that mental health promotion and mental health reduction as one of the most significant health objectives. Statistic indicated that mental health disorders are the leading cause of disability in United States and Canada, while suicide is the 11th leading cause of death that killed approximately 30,000Read MoreA Public Health Concern Around The World985 Words   |  4 Pagessuch as diet changes and exercise (de Moraes et al., 2015). In recent years, alternative methods, like the Mindfulness Based Stress Reduction (MBSR) therapy or mindfulness meditation, are gaining interest and are utilized by more people worldwide. However, published reports have revealed inconsistent results regarding management of high blood pressure utilizing mindfulness-based interventions. Additionally, there is limited literature regarding its impact between male and female hypertensive adultsRead MoreEssay On Ptsd16 24 Words   |  7 PagesBormann, J. E., Liu, L., Thorp, S. R., Lang, A. J. (2011). Spiritual Wellbeing Mediates PTSD Change in Veterans with Military-Related PTSD. International Journal of Behavioral Medicine, 19(4), 496-502. doi:10.1007/s12529-011-9186-1 In the article (Bormann, Liu, Thorp, Lang, 2011) the authors look at if spiritual well-being changes the effects of military veterans with self-reported PTSD. The authors make note that since the war on terror began an estimated â€Å"300,000 veterans have suffered from

Research Proposal free essay sample

Requesting permission to conduct a report to determine â€Å"Local tourist’s consciousness towards the tourism industry of Bangladesh† Dear Sir, We have the pleasure to acknowledge that Research Methodology has been found to be a very interesting course by all of us, with the benefit of being under your supervision. For part fulfillment of the requirements in your course, you have assigned us a report, through which we can have the practical experience of conducting research report, which will help us a lot in future. As per the requirement, we have chosen to conduct a report designed to verify, â€Å"Local tourist’s consciousness towards the tourism industry of Bangladesh† We believe that choosing a topic such as this will help us learn a lot about Human Resource Management. We, hereby ask for your kind permission to work on this topic. We hope that our report will aid to make the concrete decision and live up to your expectations. Standard precautions ensure a high level of protection against transmission of blood-borne viruses in the health care setting and the universal application reduces the potential for stigma and discrimination. Standard precautions are the minimum level of infection control required in the treatment and care of all patients to prevent transmission of blood-borne infections including HIV, HBV and HCV. Pratt et al (2007) asserted, glove use should be based on an assessment of the risk of transmission of micro-organisms to the patient, and the risk of contamination of the healthcare worker (HCW) by the patient’s blood, body fluids, secretions and excretions. Gloves will be applied in bleeding control with minimal or spurting blood, emergency childbirth, blood drawing, starting an IV line, endotracheal intubation, oral/nasal suction and manually cleaning the airway, handling and cleaning instruments, vaginal examination, handling laboratory specimen, and all surgical procedures including oral surgery (Lin Naing et. al. 2001) . Studies found that compliance for both UP and glove utilization was poor and researcher expressed great concern on improvement of the compliance with these precautions (Lin Naing et. al. 2001). Stein et al (2003), Flores and Pevalin (2006a) described, some studies have shown that staff have negative attitudes towards the effect of glove use on manual dexterity. Ben-David and Gaitini (1996) found that wearing gloves during certain procedures, such as giving intramuscular injections and vena-puncture, can cause loss of tactile sensation. I proposed this study to obtain a clear consensus and study the factors related to non-compliance of glove utilization during intravenous insertion and drawing blood among qualified nurses. METHODOLOGY According to Parahoo (2006), the design selected for research should be the most suited so as to achieve an answer to the proposed research questions. Burns and Grove (2003:27) posit quantitative research is â€Å"a formal, objective, rigorous, systematic process for generating information about the world. It is conducted to describe new situations, events, or concepts in the world, such as describing cloning, and its potential influence on health care; to examine relationships among concepts or ideas, such as the relationship between red wine and cholesterol level; and to determine the effectiveness of treatments such as herbal medicines on the health of patients and families†. For the purpose of the proposed research question the researcher has chosen to carry out a quantitative research design to identify factors related to non-compliance of glove utilization during intravenous insertion and drawing blood among qualified nurses. METHODS There are several types of quantitative studies that can be structured under the headings of true experimental, quasi-experimental and non-experimental designs (Robson, 2002). However, Robson (2002) states these designs are similar in many respects as most are concerned with patterns of group behavior, averages, tendencies and properties. Michael Coughlan et. al (2007) explained in a quantitative study any number of strategies can be adopted when collecting data and these can include interviews, questionnaires, attitude scales or observational tools. Questionnaires are the most commonly used data gathering instruments and consist mainly of closed questions with a choice of fixed answers. Questionnaires can also be administered in face-to-face interviews or in some instances over the telephone (Polit and Beck, 2006). Strati? ed random proportion sampling will adopt in this survey by use of self-report questionnaires with proportional allocation by departments. A set of structured self-administered questionnaire will distribute. It is design to reveal the knowledge, misperceptions and compliance in various procedures and problems in gloves utilization during intravenous insertion and drawing blood. These consist of four parts as following: (1) standard questions to gather participant information, (2) questions pertaining to standard precautions knowledge, (3) questions on compliance with standard precautions, and (4) a general self-efficacy scale. Standard precautions knowledge questions will develop. They refer to the basic concepts, content, and activity requirements of the standard precautions, covering 20 items, with possible responses of ‘yes’, ‘no’, or ‘unknown’. ‘Yes’ is given a value of 1 point, and ‘no’ or ‘unknown’ 0 points; the maximum possible score is 20. The higher the score, the greater the knowledge about standard precautions the participant has (Yang Lou et. al. 2010). The general self-efficacy scale (GSES) was that originally devised by German psychologist Schwarzer and colleagues in 1981(Schwarzer, 1997). It has been demonstrated to give a good representation of self-efficacy in a variety of settings (Schwarzer R. 1997, Yang TZ, 2004). This method also will be implementing in this study. The scale is a single- dimension scale, with 10 questions. Each question is assigned points from 1 to 4, and the ? nal score is the average score of the 10 questions. Closed-ended questions are formulated so that the responses are specific to the research objectives as well as open-ended questions will formulate too. The language of communication is English and the same tool is used for all the subjects. SAMPLING Quantitative research normally strives to ensure a sample has a ‘normal’ distribution. A probability sampling method is any method of sampling that uses some form of random selection. Sampling refers to the taking of a representative portion of the population or universe as representative of that population or universe (Strydom, Fouche and Delport, 2002:198). A sample comprises the elements of the population considered for actual inclusion in the study or it can be viewed as a subset of measurement from a population in which the researcher is interested (Strydom et al ,2002:199). The study will used probability sampling to select the sample. Probability sampling technique is use that ensures every member or element of the population has an equal chance of being selected into the study, prevents subjectivity, bias, and allows the results to be generalized to the target population. When probability sampling is applied, each and every person, who is part of a population, has an equal chance of being included in the sample that will be participating in the study. Simple random sampling will used to select the participating respondents. This study will conduct in tertiary hospital in Klang with 60 beds and various specialities and subspecialities. Target population comprised all registered nurse (RN) currently involved in collecting blood samples and intravenous insertion in all wards of the hospital. VALIDITY Validity represents how well a research tool measures what it is supposed to measure and it is considered as being more important because the objectives of the study must be representative of what the researcher is investigating (Welman et al. 2005:142). The questionnaire will be evaluated for construct validity by Infection Control Chairman of the hospital. The data collection instrument will assess by the research supervisor for content validity and tested against the research objectives. The questionnaire was developed by the researcher from her own work experience, literature review and consultation with Infection Control committee. To ensure criterion-related validity, the questionnaire was compared with other valid instruments and found to be congruent with them (Welman et al. 2005:161). ETHICS Ethics is rooted in the ancient Greek philosophical inquiry of moral life. It refers to a system of principles which can critically change previous considerations about choices and actions (Johnstone, 2009). However, when nurses participate in research they have to cope with three value systems; society; nursing and science. The societal values about human rights, the nursing culture based on the ethic of caring and the researchers values about scientific inquiry. According to Clarke (1991) these values may conflict with the values of subjects, communities, and societies and create tensions and dilemmas in nursing. The researcher must inform the subjects about the methods which will be used to protect anonymity and confidentiality and indicate a person with whom they can discuss the study. He must also provide a Noncoersive Disclaimer which states that participation is voluntary and no penalties are involved in refusal to participate (Davies, 1983). Wood and Kerr (2011, p228) agreed, ethics outline is a set of principle to figure out which actions are right or wrong. Beauchamp and Childress (2001) identify four fundamental moral principles: autonomy, non-maleficence, beneficence and justice. Autonomy infers that an individual has the right to freely decide to participate in a research study without fear of coercion and with a full knowledge of what is being investigated. Non-maleficence implies an intention of not harming and preventing harm occurring to participants both of a physical and psychological nature (Parahoo, 2006). Beneficence is interpreted as the research benefiting the participant and society as a whole (Beauchamp Childress, 2001). Justice is concerned with all participants being treated as equals and no one group of individuals receiving preferential treatment because, for example, of their position in society (Parahoo, 2006). Beauchamp and Childress (2001) also identify four moral rules that are both closely connected to each other and with the principle of autonomy. They are veracity (truthfulness), fidelity (loyalty and trust), confidentiality and privacy. The latter pair is often linked and implies that the researcher has a duty to respect the confidentiality anything violates human rights and causes harm to the participants will become an ethical issue. Wood and Kerr (2011, p 230) stressed out, the protection of the participants is the obligation of the nursing researcher. Ethical clearance and permission will be obtained and/or the anonymity of participants and non-participating subjects. In addition, ethical approval will be obtained from the Hospital which is from Nursing department and Medical Director to conduct the study. The research participants will informed about the nature of the study to be conducted and given the choice of either participating or not participating. They will be also informed that they will not be punished or victimised for refusing to participate in the study. The purpose and objectives of the study will explained to them and they were informed that they had the right to withdraw at any time if they wished to do so. The participants will inform verbally that participation is voluntary. All the respondents who agreed to participate in the study signed a consent form. Confidentiality means that no information provided by a person should be divulged or made available to other people (De Vos, Strydom, Fouche Delport, 2006:61). Neuman (2000:506) refers to confidentiality as the ethical protection of the subject by holding research data in confidence or keeping them secret from the public. In this research project, the participants had the right to remain anonymous. Confidentiality and anonymity will ensured by not using the names or clock numbers of employees. The researcher will ensured that all the completed questionnaires will kept in a locked cabinet, in a safe place to which only the researcher has access . In this study, the questionnaires will hand out by researcher at each site and collect on the spot once they complete individually and anonymously by the nurses. To answer the questionnaire will conduct in the consultant’s room or administrator’s office, whichever is vacant and provide by the clinical staff. The research report will presented in a way that nobody will be aware of responses to the questions of a particular participant (Leedy Ormrod, 2005:103). DATA ANALYSIS According Michael et. al (2007), data analysis in quantitative research studies is often seen as a daunting process. Much of this is associated with apparently complex language and the notion of statistical tests. Data analysis involves the breaking down of data into representative constituents in order to find answers to the research questions (Strydom et al. , 2002:121). Mean median and standard deviation will calculate for numerical data such as age and work experience as a staff nurse. Relationship between personal variables versus knowledge of standard precaution principle and glove utilization compliance and the knowledge versus the compliance will analyzed by chi-squared test for independence. Afterwards, the data will analyses using the SPSS (Statistical Package for Social Sciences) Version 17. 0 computer software. Descriptive statistics such as percentages means and standard deviations will computed for the demographic data and percentages for the rest of the questions. By using computer technology; it has a capacity for recording, sorting, matching and linking and will assist the researcher in answering their research question. The results will report in the form of frequency tables and graphs. Tables, charts and graphs will be used to summarize the results and should be accurate, clearly identified and enhance the presentation of results (Russell, 2005). POTENTIAL OUTCOMES This research will be an important step towards understanding the failure amongst qualified nurses in complying with Standard Precautions (Glove) in order to avoid exposures to pathogens during intravenous insertion and drawing blood among Qualified Nurses in General Ward. From this study result it can be to improve the compliance of nurses with standard precautions, in order to avoid occupational exposure to pathogens. To change the negative influence of behaviour of use of gloves decrease dexterity when drawing blood, they should have in mind that is leaves them without protection against pathogens; therefore the use of protective equipment should always be implement. Attitudes to glove use could be improved by interventions that emphasise the advantages of wearing gloves and counteract the perceived disadvantages, such as effect on dexterity (Godin et al, 1998). Gloves are worn to protect the hands from contamination with organic matter and micro ­ organisms, and to reduce the risks of transmission of micro-organisms to patients and staff (Pratt et. aI. 2007). A key recommendation is that gloves should be worn only once, for one aspect of care and one patient (Pratt et. aI. 2007). Thus, if gloves are not removed and hands decontaminated after use, the risks of cross-infection are increased (Flores Pevalin, 2006a). Interventions to improve the use of gloves in the healthcare environment should be included in staff education and training on glove use, organization the risks associated with specific clinical procedures and the importance of upholding the principles of standard precautions. Clinical staff should actively embrace the infection control culture and learn by being part of the process (Handwashing Liaison Group, 1999). Change can only be achieved through a multifaceted approach, which targets the healthcare worker and organizational factors related to behavioural change in health care settings (Kretzer and Larson, 1998). (2573 words)

Revenue Recognition and Earnings Management

Question: Discuss about the Revenue Recognition and Earnings Management. Answer: Introduction Revenue is defined as the Income which is earned by every company or an organization during the period. It exhibits the operating income which the company generates from its core business activities. Revenue plays very important role in the financial statements of an entity and provides relevant information to the users of financial statements through which they takes and effective and efficient decision. The main aim of this report is to analyze the importance of revenue and to provide the ways by which the earnings can be manipulated. It has also described the strategies for manipulation of the earnings. All the references in the report have been made from the view of the managers and have laid down the ways which have been adopted by the managers for managing the earnings of the company. The report has been divided into four sections and has been ended up with the conclusion. Incentives For Managers Over the past two decades there has been collapses in corporate sector affecting various companies including Enron, HIH Insurance and National Bank of Fiji. Due to these collapses, the need for proper management of the earning or revenue generated by the company has become the very significant part as main objective of every company (Rani, 2013). Along with this objective, managers of the organization have different incentives to manage the earning of the company. Management of earnings means structuring the financial transactions and statements in the manner so as to have maximum benefit. It tries to mislead the users of the financial statements by presenting the earnings as budgeted or thought by the management instead of presenting the actual performance made by the company during the period. The different incentives are increased managerial remuneration, management buyout and managing the regulatory concerns imposed by different authorities. Managerial Remuneration Every employee wants to have good returns in lieu of the work done and efforts devoted by them in the achievement of organizational objectives. Managers at the time of their employment in the business organizations signed employment contract wherein targets have been mentioned for each level of managers working at various functions of the organization. There is a very common phenomenon where Sales Managers are given target to achieve certain increased percentage of sales as compared to the previous year through which they will receive the monetary benefits in the form of incentives and cash bonuses. These targets motivate the managers to increase the earnings by manipulating the sales figure (Oberholzer and Wulf, 2012 and Beneish, 2001). Management buyout In this form of incentive, managers are always encouraged to reduce the reported earnings in the financial statement. Managers in this situation play diplomatic role and hold fiduciary relationship wherein Managers on the one hand gives assurance to the shareholders for getting the best price for the firm and on the other hand wants not to pay higher price for the firm as the buyer. Therefore, managers will always have an incentive to reduce the earnings to be reported in the financial statements before the buyout. Some companies in New York have faced downward earning trends in the period prior to the buyout. (Singh, 2008). Similarly 175 management buyouts have gone through the decreasing the trends in the earnings reported before the buyout. (Cheng and Warfield, 2005) Regulatory Concerns Sometimes the restrictions imposed by some government authorities led the manager to manipulate the earnings. This incentive is mainly faced by the organizations that are prone to any form of investigations like those firms which have availed different forms of subsidy. Generally authorities providing subsidy poses some covenant under which the firm has to function and perform and in case it diverts then the subsidy may either not be granted or will have to refunded. Types Of Earning Manipulation Strategies Every company wants to increase the wealth of the shareholders and other investors so as to induce the shareholder to invest in our company. To achieve this purpose, the company wants to have higher earnings being reported in the financial statements and higher profits so as to provide higher earnings mainly attributable to the shareholders of the company. But sometimes the situation occurs when the earnings goes below the expectations which in turn loses the faith of the shareholders in the performance of the company and gap arises between the earnings forecasted by the company and earnings actually earned by the company. To bridge this gap, the manager manages the earnings by adopting different strategies. There are mainly two types of earning manipulation strategies: Real Activities Manipulation Strategy Real earning management is the technique adopted by the manager wherein they manipulate the earnings earned by the company through the way of deviating the business operations from the normal course of operations. In this the income reported to the users of the financial statements are manipulated through deviating from the normal business operations. There are various methods to deviate the business operations. Major business activities which are diverted are Operating Activities, Investing Activities and Financing Activities (Joosten, 2012). Operating and Investing Activities Operating activities can be deviated by reducing the expenditures. For example, as per the principles of International Financial Reporting Standard (IFRS), research and development are charged to the Statement of Income in the year in which it was incurred. Thus, by reducing the amount of Research and Development expense, the reported earnings will be increased accordingly. Also, the manipulation can be done by reducing the cost of goods sold by reducing the sales price and increasing the closing stock. Another way is by adopting any kind of restructuring program. Therefore, proceeding for mergers and acquisitions will create synergies and give rise in reported income (Cohen and Lys, 2008). Financing Activities Financing activities includes how the business is being financed and through which sources. These sources may include share capital, secured and unsecured loans, etc. For example, granting of stock options will reduce the earnings per share of the company. In order to increase the earning per share the company generally repurchases the stock options and thus increases the increases. In order to safeguard the earning position in the future, companies also undertake hedge instruments which hedge the company for any loss of earnings in the near future. Similarly currency swaps and other derivative instruments are used to manipulate the earnings (Hribar and Johnson, 2006). Accrual based Earnings Management Accrue means the presence of the right to book the revenue although it has not been received. Accrual base accounting has been made mandatory in almost all the sectors of the economy and it is being applied consistently by all the organizations. Accrual based accounting gives true and fair view of the figures reported in the financial statements. It details all the revenues and expenses that have been earned and incurred during the period under consideration. However, it has also been regarded as the earning manipulation technique. These accruals are generally used when the booking of revenue or expenditure depends upon the discretion of the managers keeping in consideration the provisions of the relevant accounting standards. For example bad debts, impairment loss or resale value of an asset, etc. Difference And Trade Off Decision Between Strategies Although the two strategies Real earning management and Accrual based earning management proceed for the same motive of manipulating the earnings of the company but there are differences between the two. First strategy focuses on deviation of the business operations of the company and that too in the form of its basic three activities namely operating, investing and financing whereas second strategy focuses on the fulfillment of legal requirements of the Accounting standards by following the accrual based of accounting. First strategy is possible without the managers discretion in particular decision like decreasing the sales price and increasing the level of inventory and thus decreasing the cost of goods sold whereas in the second strategy option for manipulation of earning is possible only when the accounting standard and principles provides the discretion to the managers. For example in impairment of an assets, the discretion is given to the managers as to check whether the asset is likely to be impaired and if yes necessary provision for loss shall be made. In order to increase the earnings, the managers may declare that the impairment test has been failed and cannot be applied. First strategy is widely used in almost all the organizations operating in various sectors whereas second strategy is least applied by the organizations as it operates within the legal framework and managers generally does not violates the provisions of the law. With the introduction of Sarbanes Oxley Act the chance of having managers violating any of the principles is least and therefore first strategy is more common. Trade off implies the method whereby the balance is achieved among the two things which cannot be easily matched. In the given case, tradeoff between the two strategies is very difficult task but managers to manipulate the earnings by both the strategies simultaneously have been able to achieve this. For example in the matter of regulatory concerns, where the company has taken subsidy and the authority governing that has imposed stipulation to have the more revenue so as to ensure that the company can repay the loans. Therefore in order to have more revenue, the manager will first divert its operating activities as per real earning management technique and then increase the revenue by following the accrual based earning strategy. Thus, in this way the manager can have tradeoff between the two strategies. Interpretation Of Statement Yes, I completely agree with the statement. The phenomenon of earning management is very common and widespread. No company can say that it is not involved or indulged in the management of its earnings. It is because of one main reason which is to sustain or survive in the market. In the current scenario every investor conducts the market searches and is ready to invest in that company which will provide the better returns to him from the amount invested by him. Better returns will be provided by that company which will have higher profits and earnings. Therefore, in order to attract more and more investors companies prevailing in the market manage their earnings in such a way so as to increase the revenues and net earnings of the company. They adopt various strategies and techniques. Secondly, I also completely agree with the second line of the statement that the manipulation generally occurs in every ending quarter and that too in huge amounts. The need of manipulating the earnings at regular intervals arises only because of the covenant or restrictions imposed by the various government authorities. For example, every listed company is required to file their quarterly financial statements within the due period at the relevant stock exchange and if not done then huge penalty may be levied. Non filing of quarterly financial statements may hamper the reputation of the company in the market. This induces the managers of the company to manipulate the earnings on quarterly basis so as to meet the expectations of not only shareholders of the company but also the other stakeholders like financial institutions, banks, employees and Income tax authorities. For example, if the company wants to have finance from the banks and banks requires the good ratios along with the an alysis of credit worthiness of the company , then the company will definitely manipulate the earnings so as to give best ratios with good credibility of the company. Conclusion Earning management is a technique with which the managers are able to manipulate the earnings of the company so as to attract more and more investors and also meeting the expectations of the government agencies. Managers usually adopted two strategies. One is real activities manipulation and second is accrual based manipulation. First one denotes the manipulation done through deviation of the operations of the company whereas second one denotes the manipulation done through the method of accruing the revenue or expenditure. Both the strategies are executed in totally different manner and the managers usually maintain the tradeoff between the two strategies. The concept of earning management is very common and is geographically spread and is used by the all the companies. Thus, earning management plays very significant role in successful running of operations of the company. 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