Knowledge and theory are embedded across the study of accounting Essay

Knowledge and theory are embedded across the study of accounting - Essay Example Secondly, the concept of accounting is also defined as a strong social dynamism, which substantially helps organisations to build strong sustainability by delivering transparent view of the financial records to the societies, organisations and people surrounding to it (Kennedy, 2011). In relation to the continuous evolution of accounting theories and practice guidelines, organisations in the present globalised business environment are highly focused on complying with a specific set of accounting principles in order to conserve reliability and validity of the financial records (Kennedy, 2011). Therefore, with this concern, the essay intends to critically explore the statement â€Å"Knowledge and theory are embedded across the study of accounting.† The discussion of the essay reveals few of the major accounting theories and principles employed by the organisations in the contemporary business phenomenon. Over the years, scholars have been intrigued by different concepts and disciplines and have been engaged in expressing their views in the form of study. In this regard, several scholars have contributed their efforts towards the study of accounting. These studies are considered to be of prime importance for myriad reasons. In addition, the study related to accounting has been considered as an attempt towards explaining the various reasons and logic behind certain accounting practices. The studies are further considered to be extremely important as the accounting standards are framed and developed with reference to these studies. The study on accounting involves sound reasoning of various practices as well as it deals with the examination of pros and cons in accounting practices. The importance of the study of accounting can be thus related with the effectiveness of the current accounting standards and guiding principles espoused by the

History of Food in the US

History of Food in the US Evolution of the food Cooking is a process which one can never discovered. Cooking and food are the things which were always being evolving with time. For the survival the most important requirement of a creature is food. If we move to prehistoric time cavemen created weapons for hunting to survive and as the fire was discovered the whole way of eating food changed. When colonization began and civilization have been set, hierarchy of classes of people started evolving on the basis of work done by them. Three categories were made like food for royal people, warrior people and Poverty-Stricken people to describe food. As the technology started evolving time by time in the area of agriculture people started developing new type of vegetables and fruits by the help of pesticides, hybrid technology and insecticides as compared to what they we use to eat in early times the food which use to grow naturally. But as people learn about the bad effect of pesticides and insecticides they started moving to organic food. Many decades back when women stay at home to take care of the family members, whereas the men use to work for earning money to fulfill the basic requirement of the family. Now a days when women are working with men in every field, so that’s why they get less time to cook food at home by which ready to eat food came in market. This is how centuries have passed and food has been evolved. American cuisine History of the United States can be reflected by its cuisine. European colonization introduced the number of ingredient and cooking style. In 19th and 20th century many style stated expanding in proportion to the immigrants flowing in from many other countries, this flow of immigrants diversified the food all over the country. Early American used number of cooking technique, in the early cuisine which were combined with the early European cooking ways structure the basis of American cuisine. When colonist came to eastern seaboard, they use to cultivate animal for their clothing and food, same as what they use to do in Europe. The diet of American colonist started rely on the region they use to live. Large amount of animal oils and fat were made to cook the colonial food whereas new Englanders use to have rum and beer, because marine trade gave them easy approach to the ingredient for producing rum, in which the main ingredient was molasses, which was easily available at trade in West Indies. In 19th and 18th centuries, American started developing new food during 1890’s – 1920’s production of food and presentation came in business. One Attribute of American cuisine is the fusion cuisine which was influenced by regional and ethnic which formed a modern cooking style. http://www.mediander.com/connects/2175/cuisine-of-the-united-states/ California cuisine California cuisine is known for its fusion cuisine and fresh goods, which came from fertile Salinas’s valley which is also known as salad bowl of America, to the wine countries all over the state. Health-conscious lifestyle of the people have combined with the local produce and have made a creative and modern type of cuisine. California has been a center for many immigrants and carried a range of distinct culture together, and time by time the cultures have synchronized and formed a fusion cuisine. Many ethnic food of the countries were modified according to local tastes, and keep on developing throughout the year. http://www.mapsofworld.com/pages/mmmerica/united-states-of-mmmerica-cuisine-of-california/ Sourdough Bread In 1849, during the California gold rush, a vital part of the San Francisco cuisine is sourdough bread. However the bread was developed way back in history, and yet it has become reputed in the world because of its deep sour flavor and its heavy texture. Also it is very hard to produce at any other place in the world. The microorganism used in the making of the bread can only survive in the circumstances prevailing in San Francisco bay area. The miners during the gold rush ate sourdough bread as one of their favorite starter and carried it around while they traveled state to state thereby spreading the delicious bread around in each place they went. Due to the popularity of the bread in San Francisco and its spreading method sour dough came to be a name for miners and the mascot of the today’s football team San Francisco 49ers is known as sourdough bread. In 1849 the Boudin bakery began baking sourdough bread and it has been in production ever since it has crisp and chew crust and goes along perfectly with a lot of the perfect soup of San Francisco, like clam chowder and cioppino and is often found to be carved and shaped into a bowl by hollowing it out and it is used to serve soup in it. Crab Louie It is a salad which is made from crab meat, in San Francisco from the 1900’s. Many story are being told about the origin of the dish, but it has been believed that it is a San Francisco dish. Seafood meat, tomatoes, lettuce could be romaine or iceberg, asparagus and hard boiled eggs are mixed and tossed with Louie dressing, which is made by adding mayonnaise and chili sauce seasoned with peppers. Now a day’s Thousand Island dressing can also be used. Cioppino Cioppino is a fish medley stew soup, San Francisco creation. The soup was created by the Italian immigrants in the mid nineteenth century. When fishermen from coastal region of Italy came to San Francisco and started living over there as a fishermen. When the day ends, they use to gather all the leftover and chop them, put them in a pot and create a stew. The word cioppino came from the word â€Å"to chop†, though some claims that it derived from cries of â€Å"chip in† which was heard when they use to return to the dock, asking everyone to add the seafood in the pot. Whereas cioppino in San Francisco is usually made with a mixture of scallops, Dungeness Crab, shrimps, clams, squids, numerous white fish, and mussels which were stewed in a broth of red wine. Shellfish were kept in their shells while they were stewed, which in terms added flavor, to broth. Afterwards Sicilians immigrants developed the shrimps by putting tomatoes in the broth, the way it is served today. Stew is used to be served with the meat in the shell. http://www.mapsofworld.com/pages/mmmerica/united-states-of-mmmerica-cuisine-of-california/ Famous Chefs and Restaurant of California Wolfgang Johannes Puck is a celebrity chef who owns a renowned restaurant named Spago. He spread the California cuisine by cooking food for high profile guest and their parties like Oscar after parties. Alice water is a restaurateur, chef and author. She owns Chez Panisse restaurant in Berkeley, California. Her restaurant is known for preparing food from organic and locally grown ingredient. Mette Williams is a celebrity chef who became famous by winning in a popular food network show because of her fresh and new thinking on Italian cuisine. Currently she is the executive chef of culina restaurant in Beverley hills. http://www.visitcalifornia.com/Articles/Famous-Faces-In-the-Kitchen/

The Army Essay -- essays research papers fc

There are many job oppurtunitiesin the army. Anyone one can join and be anything he wants. In the army everyone has the chance to travel the world. The army has certain benefits and requirements. All of them will be explained. The army is the oldest of the armed services and is responsible for land operations. The army has to be prepared to use any action to overcome any enemy that threatens the U.S. and the nation's intrest. The army helps train the military forces of some friendly nations and supplies them with the equipment their nation needs. (Army) "While aspiring to be the most esteemed institution in the nation, we will remain the most respectedarmy in the world and most feared ground force to those who would threaten the intrest of the United States." (The United States) "The army has a non-negoitiable contract with the people of America to fight and win our nation's wars." (The United States) To enlist in the armyon active duty, a person must meet the followingmeet the following requirements: Anyone between the ages of 17-35, a U.S. citizen or registered alien, healthy, and in good physical condition. Another way would be to join the SROTC in college. A person joinning this program earns college credits and recives cash. Anyone can qualify for scholarships that add up to sixty thousand dollars. The requirements are the applicant must be in a particiapating college or university, between the ages of 17-34, and a U.S. citizen. If the applicant...

Practicum Evaluation Summary Essay

The practicum learning agreement created between the masters of Science in nursing (MSN) student and the instructor was approved for the goal to perform in the role of a nurse educator at the Domiciliary Rehabilitation Program at the Orlando Veterans Affairs Medical Center (VAMC). The population of the Domiciliary Residential Rehabilitation Program is veterans with multiple and severe medical conditions, mental illness, addiction, or psychosocial deficits. Military-related posttraumatic stress disorder (PTSD) can negatively affect the veteran’s well-being (Health Services Administration, 2010). The care needs of the nursing staff were assessed to identify the need for the educational program in the rehabilitation program. Further development, implementation and evaluation of a program to improve the veteran’s quality-of-life were the objectives to provide the best outcomes of a teaching/learning program. The learning agreement included the strategies to accomplish the objective with an established time-line and self-reflective journal to meet the best outcomes. Professional relationships were established with a mentor and networking with the organization improved professional advancement capabilities at the Orlando VAMC. Evaluation of the effectiveness of the project produced positive outcomes to improve the veterans’ quality of life. The role of a leader used evidence-based decision-making and applied ethical standards. The importance of nursing theory provided the principles to generate nursing knowledge and create practices to help the veterans who are affected by PTSD. The practicum experience enhanced the role as a nurse educator to improve cost-effective nursing practices for the veterans at the VA Medical Center. Effectiveness of Project The project began with an idea using a practicum project brainstorm worksheet (Appendix A). The learning objectives were established, and a timeline was used to maintain a deadline for completion (Appendix B). Each learning objective used Bloom’s taxonomy for three learning domains: cognitive/knowledge (mental learning), affective/attitudes (growing feeling learning) and psychomotor skills (manual/physical learning) (DeYoung, 2009). The first learning objective analyzed peer-reviewed literature and evidence-based research to identify the disease process and formulation of  best practices (Burns & Groves, 2009). An extensive reference base was conducted and used to draft a needs assessment that was discussed with the mentor, mental health team, nurse manager, and educator (T. Russell, H. Ortiz, D. Hopson, personal communication, Summer, 2013). Their experienced feedback was practical in completing an effective outcome to the objective. The next learning objective was to design the educational program using a PowerPoint presentation, hand-outs, knowledge test, and final evaluation. A teaching plan guideline with learning objectives followed Veteran Affairs Health Administration procedures for quality and performance (Orlando VAMC, 2013). A summary of the program was presented and approved by administration. Implementation of the learning program was coordinated with approval of management. A flyer was created to announce the class dates and times. All three shifts on the rehabilitation department were provided a verbal pre-test and lectured on the topic. Many opportunities for open-discussion helped the staff explore their own beliefs and experiences to improve their knowledge and skills. The post-tests were scored and found a positive correlation to learning and accomplishing the program objectives. The VAMC evaluation tool was used to score the course and instructor. Self-reflective journaling helped to identify strengths and weaknesses of the program and teaching techniques used. The results were shared with the mentor who provided encouragement to learn from the experience and build knowledge of performing as an educator. The outcomes of implementing the teaching program was completed and found to be successful in improving nursing knowledge by providing evidence-based practice to enhance the veteran’s well-being. A final evaluation of the practicum learning used the Orlando VAMC evaluation form. The teaching program method was appropriate for learners. A detailed reflective analysis in the portfolio included results from a final meeting with the mentor, administration, mental health team, and educator. All favored the educational program to improve nursing standards of care for veterans with PTSD in the rehabilitation program. Encouragement to expand the teaching to nursing staff on all mental health departments and in the orientation program for newly hired nursing personnel was made by the mental  health chief nurse. The outcome had few strength and weaknesses in which to learn from. The weaknesses are personal areas of improvement that can be enhanced with continued experience as an educator, optional training aids available at the VAMC and continued evaluations for improvement. Another weakness of the project was the small learning experience as compared to the nursing population at the VAMC. MSN Program Student Learning Outcomes A quality assessment process from up-to-date journal reviews can provide the decision-making for new interventions in patient care. Evidence-based decision-making requires the integration of the best available research evidence addressing specific clinical questions (Kranke, 2010). A systematic review of literature was pooled to obtain data about PTSD issues. Prepared health professionals use evidence to inform safe practice and account for positive patient care outcomes are the aim for delivery of health care. Competence, education and skills play a critical role in achieving safe patient care in a complex health care system. Nursing professionals have the role to ensure the translation of evidence into practice while evaluating outcomes. The demand for improved patient care and a safe health care delivery system is taught at the University of Phoenix and the Veterans Health Administration. Nurses have a direct effect on patient care outcomes and quality (McLaughlin & Kaluzny, 2006) . Influencing change is essential in any organization and a good change agent is required as a leader (Tomey, 2009). Analyzing and identifying the need to implement an educational course to teach nursing staff how to better care for veterans with PTSD requires the collection of data, using the right tools, preparing objectives, and evaluating the process of change. Advance nursing education has helped to gain the skills to diagnose and plan positive change to improve patient care outcomes. The principles of successful leadership are important in affecting change. Leadership skills are necessary to drive and maintain change. Views on diversity can bring change to programs. Veterans bring their own set of beliefs and values to a diverse and multicultural environment. Providing relevant care is important for nurses to understand their own beliefs, culture and values as well as understanding the veteran’s views. Their rights to confidentiality and privacy are trusted by patients to be maintained by medical personnel. A code of ethics, moral philosophies and  effective communication is learned in advance nursing education to help guide the decisions in meeting patient care needs (Burkhards & Nathaniel, 2008). Theory provides the framework to structure and builds knowledge (Walker & Avant, 2005). Models can help to link research, education and practice. The change process is complex. Nursing practice theories provide the framework for interventions and prediction of outcomes. Theories can guide practices in nursing that focus on the difference and similarities in respect to human care. Nursing theory provides the foundation to assess, evaluate and plan interventions. A theoretical perspective can help to meet the challenges of health care delivery and provide guidelines for nursing practices (Fitzpatrick & Whall, 2005). Nursing theory is essential in nursing research, education, practice, and development. Nursing theory helps to decide what is known and what needs to be known. The benefits include better patient care, enhanced professional status, improved communication, and guidance for research and education. Because care cannot be measured, theory can analyze it. Nursing models and theo ry are beneficial to the nursing practice. Development of Professional Nursing Career The project provided the opportunity to perform as a nurse educator and gain experience for advancement in this specialty. Involvement with nurse administrators, the mental health team, the nurse educators, and adjunct staff provided valuable opportunities to network. My work on the practicum project has advanced to expanding the program I created and the formal invite to join the mental health and rehabilitation team. The educational program has also advanced best practices of nursing personnel to perform with higher knowledge and skills. Years of nursing experience, expertise knowledge in mental health and gerontological nursing and the learning experience gained from the practicum project exposed me to knowledge and skills to take responsibility in leadership and advance my nursing career to a management level in the near future. Conclusion The practicum project was a success in improving patient care for veterans who have PTSD at the rehabilitation program. The experience from achieving personal learning objectives was a rewarding experience. Performing as a  nurse educator using evidence-based decision-making in creating and implementing a program at the Orlando VAMC was evaluated as effective and safe in teaching best practices. Leading and advocating for ethical principles, addressing diversity and applying theory contributed to full development of my professional nursing career. The practicum experience has provided the knowledge, skills and experience to further advance my career in professional nursing. References Burkhards, M.A., Nathaniel, A.K. (2008). Ethics & Issues in contemporary nursing (3rd ed.). Clifton Park, NY: Thomson Delmar. Burns, N., & Groves, S. K. (2009). The Practice of Nursing Research: Appraisal, Synthesis, and Generation of Evidence (6th ed.). St. Louis, MO: Elsevier. DeYoung, S. (2009). Teaching Strategies for Nurse Educators. Upper Saddle River, NJ: Prentice Hall. Fitzpatrick, J. J., & Whall, A. (2005). Conceptual Models of Nursing: Analyisis and application (4th ed.). Upper Saddle River, NJ: Pearson Prentice Hall. Health Services Administration. (2010, November). Veterans have unique needs: VA program to be specific to vets. Mental Health Management Advisor, 15(11), 126-128. Retrieved from CINAHL database Kranke, P. (2010, September). Evidence-based practice: how to perform and use systematic reviews for clinical decision-making, 27(9), 763-772. doi: 10.1097/EJA.0b013e32833a560a McLaughlin, C. P., & Kaluzny, A. D. (2006). Quality improvement in healthcare (3rd ed.). Sudbury, MA: Jones and Bartlett Publishers, Inc.. []. doi: Retrieved from Orlando VAMC. (2011, January 22). Quality management sy stem (Medical Center Policy 00Q-12). Orlando, FL: VA Medical Center. Tomey, M. (2009). Guide to nursing management and leadership (8th ed.). St. Louis, MO: Mosby. Walker, L., & Avant, K. (2005,). Strategies for Theory Constructions in Nursing, (5th ed). Upper Saddle River, NJ: Prentice Hall. Appendix Practicum Project Brainstorm Worksheet This worksheet must be completed prior to the first class meeting for NUR/590A. Identify a goal for the practicum project and more than one potential project idea. Practicum Goals: To perform in the role of nursing educator at the Orlando Veteran’s Administration (VA) Domiciliary (Rehabilitation) Program by assessing and identifying learning needs of nursing staff related to assessment of, and caring for, veterans with military-related post-traumatic stress disorder (PTSD). To develop, implement and evaluate a nursing educational program for nursing staff that will address these learning needs and hopefully improve quality of life for these veterans and their families. Description of Project Potential Mentor and AgencyDraft Objectives (completed in Week One class) Project Idea # 1 PowerPoint presentation and lecture Create a program to educate nursing staff to learn and understand how to care for veterans with PTSD at the rehabilitation center using classroom lecture with PowerPoint presentation for all shifts.Michele Reed, JD,MSN,RN Orlando VAMC-Conduct a review of literature to use evidence-based nursing practices -Design a teaching/learning plan using a PowerPoint presentation, handout and test -Implement the program to the nursing staff at the Rehabilitation Center -Evaluate the teaching/learning program and practicum experience Project Idea #2 Self-learning guide and test Create a program to educate nursing staff to learn and understand how to care for veterans with PTSD by developing a self-learning guide to PTSD care for veterans at the rehabilitation program.Michele Reed, JD,MSN,RN Orlando VAMC(Same as listed above)

Environmental sustainability of Nestlé Essay

Introduction The environmental and sustainability report has become more and more important information to reflect the corporate social responsibility of the company. The companies, in particular the big multinational companies listed in the public, have paid much attention to disclose the relevant information recently (Environmental Leader, 2008). Nestlà © is one of the famous food manufacturing company, and this present paper is to study the relevant environmental and sustainability of Nestlà © accordingly. Environmental sustainability of Nestlà © Based on the sustainability report of Nestlà ©, the relevant environmental sustainability performance information of Nestlà © has been clearly laid out, including government and systems, life cycle approach, the impact of water, climate change, air emissions, transports and distribution, packaging optimization, waste and recovery and biodiversity (Veritas, 2012). In light of the information provided by Nestlà ©, the value of Nestlà © in relation to the environmental sustainability is to enhance its environmental performance and efficient operations, decrease the negative impacts on the natural resource, and constantly employ the cost saving approaches in terms of raw materials, water, etc. Meanwhile, the goal of Nestlà © is to supply the delicious food and beverages, as well as obtain the better environmental performance, with a view to enhance the efficiency of business operation and environmental impact accordingly (Veritas, 2012). In Nestlà ©Ã¢â‚¬â„¢s report of environmental sustainability, it has introduced various actions that Nestlà © carried out this year in order to achieve the environmental sustainability goals. The actions taken by Nestlà © include investing CHF 143 million in environmental improvements, performing the relevant project to enhance the environmental impact by reducing water use, non-renewable energy consumption, GHG emissions, avoiding waste and enhancing the utilities of the products, such as the packaging. In addition, Nestlà © also has worked with the suppliers to improve the performance of its supply chain (Veritas, 2012). Nestlà © has provided the quantity information of its performance environmental sustainability since year 2001, including reducing 17% GHG emissions, reduced by 58% and 42% per tonne of product in terms of water withdrawals and energy consumption respectively. Meanwhile, the renewable energy consumption has reduced to 12% of total energy consumption, and the wa ter discharges has reduced by 64% per tonne of product. The efforts that Nestlà © put into the environmental sustainability may increase the cost of its business, but on the other hand, those efforts can also generate more production volume. For instance, the total on-site energy consumption slightly increased by 0.5%, while the total production volume increased by 73.3% over the same period since year 2001. Furthermore, Nestlà © has obtained various awards and recognitions of its performance in environmental sustainability, such as 2011 Stockholm Industry Water Award, 27th World Environment Center Gold Medal award for its commitment to environmental sustainability (Veritas, 2012). Based on the information provided by Nestlà ©, it has demonstrated that Nestlà © has paid much attention to the environmental issue and Nestlà © has the high social responsibility of the environment impact. Meanwhile, there are various elements that heavily influenced the operations of Nestlà ©, and Nestlà © needs to face the relevant challenges of those impacts, including the access of the clean water, constant innovation for the tasty and nutritious food and beverages for the growth population, reducing GHG from its operation, etc. (Veritas, 2012). In the end, the efforts and resources that Nestlà © engaged has not only obtained the long terms positive impact of its corporate profits, but also established the favorable corporate image of its brand and obtained the highly reward for the public (Kolk, 2004). Conclusion To sum up, Nestlà © has established a systemic approach in environmental sustainability and has disclosed the comprehensive environmental sustainability reports to the public. Nestlà © is not the company that only simply chases the growth of its financial revenues, but it also focuses on the environmental impact caused by its business. The release of the relevant information that the company engaged in sustainability activities can make the shareholders and the public know much about the value of company, and generate the positive influences in the long term.