Friday, December 27, 2019

Tax Liability in a Mutual Concern - Free Essay Example

Sample details Pages: 10 Words: 2904 Downloads: 5 Date added: 2017/06/26 Category Business Essay Type Essay any type Did you like this example? Tax Liability in a Mutual Concern TABLE OF CONTENTS TABLE OF CASES RESEARCH QUESTION INTRODUCTION BASIS FOR EXCEPTION FOR THE INCOME APPLICABILITY OF THE PRINCIPLE OF MUTUALITY BIBLIOGRAPHY TABLE OF CASES Chemsford Club v CIT (2000) 243 ITR 89 (SC)..7 CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal).9 CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC)6 CIT v Darjeeling Club Ltd. Don’t waste time! Our writers will create an original "Tax Liability in a Mutual Concern" essay for you Create order (1985) 153 ITR 676..7 CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del)7 CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del)7 CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH)..5 CIT v Madras Race Club (1976) 105 ITR 433 (Mad).4 CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC)..5 CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj.5 CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP).9 Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del) 9 General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal).3 ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 1339 Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd).9 Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad)7 Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom)..9 Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom)9 Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj)..7 SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom)9 RESEARCH QUESTION Is there any commerciality involved? What would constitute complete identity between the contributor and the participator? Whether the benefit is available to the non-mutual income? INTRODUCTION A person cannot trade or earn income from himself. Even though, people can carry on trade or business with themselves but the resulting surpus from these operations is not a profit from a trade for the purpose of income-tax. Conversely, the true proposition is not that a man cannot make a profit out of himself, but that he cannot trade with himself. Whichever way the matter is looked at, the ultimate result is that where persons engage themselves in mutual activities and there remains an excess of receipts over expenses, such excess is not taxable and is to be regarded as merely a surpus having no revenue quality. The surpus arising from an ordinary mutual activity would not lead to a resultant profit profit, because each pays originally according to an estimate of the amount which would be required for the common purposes. If his contribution proves to be insufficient, he makes good the deficiency. If on the other hand, it is found that it exceeds what is ultimately required, t he excess will have to be returned in the shape of dividends, or creation of a reserve against depreciation or a reserve for a building fund, etc. such excess can from no point of view be regarded as profits or gains. Mutual dealings arise out of a mutual association. To constitute a mutual association, a number of persons associate together to subscribe money for a fund for the purpose of its being spent upon a particular object, and the balance, if any, being returned to the subscribers and proportionately distributed among them. This balance is that part of the fund which is not absorbed by the particular object of the subscriptions. Those transactions are mutual dealings and the unrequited balance is the surpus. This surpus is not assessable to income-tax since it arises out of the mutual dealings.[1] No person can trade with himself and make an assessable profit. If, instead of one person, more than one combines themselves into a distinct and separate legal entity for ren dering services to themselves by only charging themselves, the resulting surpus is not assessable to tax.[2] BASIS FOR EXCEPTION FOR THE INCOME The following are the basis for exemption of the income: Common identity of contributors and participators, The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members, and The impossibility of the contributors deriving profit from the contribution made by themselves to a fund which could only be expended or returned to themselves. Common identity of contributors and participators The essential condition, for considering an assessee to be a mutual concern, is that there should be an identity between the contributors and the participants. Income taxable if there is no complete identity between the contributors and participators in the common fund: the essence of mutuality lies in the return of what one has contributed to a common fund, and, unless there is complete identity between the contributors and the participators in a common fund, the principle of mutuality would not be attracted. If some of the contributors to the common funds are not participators in the surpus or if some of the participators in the surpus are not contributors to the common fund, the profits of the association would be assessable to tax. However, the criterion that the contributors to the common fund and participators in the surpus must be an identical body does not mean that each member should participate in the surpus or get back from the surpus precisely what he has paid. Wh at is required is that the members as a class should contribute to the common fund and as a class they must be able to participate in the surpus.[3] 2. The treatment of the assessee, though incorporated, as a mere entity for the convenience of the members If there is a common identity of contributors and participators, the particular form which the association takes is immaterial. Incorporation as a company or as a registered society is a convenient medium for enabling the members to conduct a mutual concern. The property of the incorporated company or registered society, for all practical purposes, in the case of a mutual enterprise, is considered as the property of the members. The incorporation of any company to carry on the activities of a club does not result in the deprivation of the admissibility of the claim for exemption based on the concept of mutuality.[4] A company does not rule out inference of mutuality, but the benefit of mutuality could be denied not b ecause of an incorporated company, but because of the dealings of the company with non-members, if the dealing with members could be isolated and made the subject separate deduction.[5] Even a company assessee can claim exemption on the basis of mutuality principle where is memorandum and articles of association provided that the funds of the company should be utilized solely for the promotion of its objects and that no portion of the income or property shall be paid or transferred directly or indirectly, by way of dividends, bonus to any member or former member.[6] The impossibility of the contributors deriving profit from the contribution made by themselves to the fund which could only be expended or returned to themselves. A mutual association is an association of persons who agree to contribute funds for some common purpose mutually beneficial and receive back the surpus left out of these funds in the same capacity in which they have made the contributions. This capacity as contributors and recipients remains the same. They contribute not with an idea to trade but with an idea of rendering mutual help. They receive back the surpus, which is left after meeting the expenditure which they have incurred for this common purpose, in the same capacity in which they have contributed. Thus, they receive back what was already their own. The receipt which thus comes in their hands, in their hands, is not profit, because no man can make profit out of himself, just as he cannot trade with himself.[7] The participation in the surpus need not be immediate as soon as the surpus is discerned, but may be on the winding up or dissolution, the surpus for the time being carried to a reserve. The surpus may be hand ed back, it may be kept for some future contingency; the test is whether it is the membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ money. APPLICABILITY OF THE PRINCIPLE OF MUTUALITY The principle of mutuality which is true in the case of an individual is equally true in respect of bodies of individuals, such as (A) a membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club (B) a co-operative society (C) a mutual benefit fund (D) a thrift fund or (F) a pooling association. Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Club à ¢Ã¢â€š ¬Ã¢â‚¬Å" Membersà ¢Ã¢â€š ¬Ã¢â€ž ¢ club are without doubt, percent mutual associations. They are co-operative bodies whereby the members raise funds by way entrance fees and periodical subscriptions in order to provide themselves with social sporting or similar other amenities. One among the popular activities of such a club is the providing of refreshment to the members for a charge to cover the cost of preparation, overheads and service. If such refreshments be served to non-members, it would only be on the basis of such non-members being guests of the member who pays for himself and hiss guest. Another popular activity of a club is the providing of residential rooms to non-resident members and mofussil members and supply them with board for a charge to cover the rent of the rooms and the cost of the food and overhead. Amenities are also provided for sports, such as billiards, tennis, golf or cards, at a charge to compensate the maintenance of the tennis-court, or golf-course, or the cost of the playing of cards or the wear and tear of the billiard table. The above are all activities of any social club and there is no element of buying and selling in the providing of these amenities for a certain fee. It is a fallacy to say that where a member of a club orders for dinner and consumes it, there is any sale of them. The Supreme Court in the case of CIT v Bankipur Club Ltd.[8] has held that the receipt for various facilities extended by the club to members as part of the usual privileges, advantages and convenience, attached to the membership of the club, could not be said to be a trading activity. The surpus of excess of receipts over the expenditure as a result of mutual arrangement could not be said to be à ¢Ã¢â€š ¬Ã…“Incomeà ¢Ã¢â€š ¬Ã‚  for the purpose of Income-tax Act. The fact that the members are also allowed to entertain their guest hall not be considered to be a disqualification.[9] The fact that there is some diversion to non-members as it happened when some of the rooms were let out to non-members need not vitiate the principle of mutuality as long as there is substantial compliance with the principle.[10] It may be pointed out that if the amount involved is substantial, the decision could have been otherwise. Where the business of the assesses was governed by doctrine of mutuality, not only the srplus from the activity of the club but even the annual value of the club house would be outside the purview of the levy of income-tax.[11] Interest income of a sports club derived from deposits with the bank is not exempt on the ground of mutuality.[12] Investment of surpus fund with some of member banks and other institutions in form of fixed deposit and securities which, in turn resulted in earning of huge interest could not be held to satisfy mutuality concept and, therefore, such interest income was liable to be taxed.[13] Assessee company is running a recreation club for its members the income earned from the members is exempt on the principle of mutuality. Income of the club from FDRà ¢Ã¢â€š ¬Ã¢â€ž ¢s in banks and Government securities, dividend income and profit on sale of investment is also covered by the doctrine of mutuality and is not taxable.[14] Co-operative Societies à ¢Ã¢â€š ¬Ã¢â‚¬Å" A co-operative society is defined in section 2(19)[15] as à ¢Ã¢â€š ¬Ã‹Å"a co-operative society registered under the CO-operative Societies Act, 1912 or under any other law for the time being n force in any state for the registration of co-operative societiesà ¢Ã¢â€š ¬Ã¢â€ž ¢. Turning to the Co-operative Societies Act, 1912, some of its important provisions may be noticed: Section 4 of the said Act provides that a à ¢Ã¢â€š ¬Ã‹Å" society which has its object the promotion of the economic interest of its member in accordance with co-operative principles (emphasis supplied), or a society established with the object of facilitating the operations of such a society, may be registered under this Actà ¢Ã¢â€š ¬Ã¢â€ž ¢. Section 29(1) further provides thatà ¢Ã¢â€š ¬Ã‚  à ¢Ã¢â€š ¬Ã‹Å"a registered societyà ¢Ã¢â€š ¬Ã¢â€ž ¢ shall not make a loan to any person other than a member provided that with the general or special sanction of the Registrar, a registered society may make loans to another registered societyà ¢Ã¢â€š ¬Ã‚ . Section 30 restricts the powers of the society in respect of its receiving any deposits or loans from persons who are not members of the society. Section 31 restricts the transactions of the societies with non-members Finally, section 33 provides that à ¢Ã¢â€š ¬Ã…“no part of the funds of a registered society shall be divided by way of bonus or dividend or otherwise among its members; provided that after at least one-fourth of the net profits in any year have been carried to a reserve fund, payments from the remainder of such profits and from any profits of past years available for distribution may be made among the members of such extent and under such conditions as may be prescribed by rules.à ¢Ã¢â€š ¬Ã‚  Section 34 further enacts that out of the balance left under section 33, an amount not exceeding ten percent thereof may be contributed to a charitable purpose with the sanction of the Registrar. The above provisions show that a co-operative society is a mutual society and, on mutual principles, would not be earning any income in the eye of law. Transfer fee received by a co-operative housing society is not assessable since the co-operative housing society is a mutual concern and the persons became members of the society before they were entitled to get the flat transferred in their names or were liable to pay the transfer fees. There is an element of mutuality in respect of the transfer fees and therefore the same are not taxable.[16] Transfer fee received by a co-operative housing society whether from outgoing or from incoming members is not liable to tax on the ground of principle of mutuality where predominant activity of such co-operative society is maintenance of proper ty of society.[17] Transfer fee and non-occupancy charges received by assessee are not taxable in the hands of the asssessee as being governed by principle of mutuality.[18] Where a co-operative housing society collects contributions from members for an amenity fund for repairs, besides collecting contributions for a welfare fund from new members in pursuance of bye-laws framed under the Maharashtra Co-operative Societies Act, there was no violation of the mutuality principle because of these collections. Further the collection of non-occupation charges would also have similar character.[19] Polling Associations à ¢Ã¢â€š ¬Ã¢â‚¬Å" Pooling associations are formed to maintain prices, to open up markets for goods, or to demarcate areas for trade operations. The activities of such associations cannot be said to bring any profit which can be taxed under the Income-tax Act. An association of traders collecting subscriptions or donations from its members for construction of a building will be mutual concern although its memorandum may enable its assets to be given to association with allied objects in the event of its dissolution.[20] Exceptions to the above rule: The aforesaid general observation that mutual activities of a mutual concern do not return taxable income is, however, subject to the following four exceptions expressly provided in the Act: Income accruing to a life and non-life mutual insurance concern from the business of such insurance is liable to tax.[21] Income derived by a trade, professional or similar association from specific services performed for its members is chareable to tax.[22] Income of insurance business carried on by a co-operative society is taxable in all cases (even if it is a mutual concern) and is to be computed in accordance with the rules in the First Schedule.[23] The profits and gains of any business of banking (including providing credit facilities) carried on by a co-operative society with its members.[24] BIBLIOGRAPHY BOOKS Dr Girish Ahuja Dr. Ravi Gupta, Direct Taxes, (29th ed., 2014) M K Pithisaria Mukesh Pithisaria, Chaturvedi Pithisaria Landmark Judgments on income Tax, 1st ed, 2014, 3. Arvind P Datar, Kanga Palkhivala The law and practice of Income Tax, 10th ed 2014 4. A. N Aiyers, Indian Tax laws, 49th ed, 2012. 5. Vinod k. Singhania kapil singhania, Direct Taxes and Law Practices, 52th ed, 2014 [1] General Family Pension Fund v CIT (1946) 14 ITR 488 (Cal). [2] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [3] CIT v Merchant Navy Club (1974) 96 ITR 261 (AP). [4] CIT v Madras Race Club (1976) 105 ITR 433 (Mad). [5] CIT v Royal Western India Turf Club Ltd (1953) 24 ITR 551 (SC). [6] CIT v Escorts Dealer Development Association Ltd. (2002) 253 ITR 305 (PH). [7] CIT v Shree Jari Merchants Association (1977) 106 ITR 542 (Guj). [8] CIT v Bankipur Club Ltd. (1997) 226 ITR 97 (SC). [9] CIT v Darjeeling Club Ltd. (1985) 153 ITR 676. [10] CIT v Delhi Gymkhana Club Ltd. (1985) 155 ITR 373 (Del). [11] Chemsford Club v CIT (2000) 243 ITR 89 (SC). [12] Rajpath Club Ltd. v CIT (1995) 211 ITR 379 (Guj). [13] Madras Gymkhana Club v DCIT (2009) 183 Taxman 333 (Mad). [14] CIT v Delhi Gymkhana Club Lts. (2011) 53 DTR 330 (Del). [15] Income-tax Act, 1961, section 2(19). [16] CIT v Apsara Co-op Housing Society Ltd. (1993) 204 ITR 662 (Cal). See also Director of Income-tax v All India Oriental Bank of Commerce Welfare Society (2003) 130 Taxman 573 (Del); Ludhiana Aggarwal Co-operative House Building Society Ltd v ITO (1995) 55 ITD 423 (Chd); ITO v Mumbai Hindi Shikshak Sayahak Nidhi (1985) 22 TTJ (Bom) 133. [17] SIND Co-op Housing Society v ITO Pune (2009) 182 Taxman 346 (Bom). [18] Mittal Court Premises Co-operative Society Ltd. v ITO (2009) 184 Taxmman 292 (Bom). [19] Mittal Court Premises Co-operative Society Ltd. v ITO (2010) 320 ITR 414 (Bom). [20] CIT v West Godavari District Rice Millersà ¢Ã¢â€š ¬Ã¢â€ž ¢ Association (1984) 150 ITR 394 (AP). [21] Income-tax Act, 1961, section 2(24)(vii). [22] Income-tax Act, 1961, section 2(24)(v) and section 28(iii). [23] Income-tax Act, 1961, section 2(24) (vii). [24] Income-tax Act, 1961, section 2(24)(viia).

Thursday, December 19, 2019

What is Sleep and the Effects of Sleep Deprivation Essay...

What is Sleep and the Effects of Sleep Deprivation Sleep is one of the things that most students can say they do not get enough of. It is a time for us to rest and for a few blissful hours hopefully forget about the stress and worries of school and life. Unfortunately, due to too much work or too much studying to do, often enough, we do not get the amount we need each night to be fully rested the next day. But we have learned to cope with the sleep deprivation by drinking coffee in the morning to wake us up. Even though we are awake, how well can we function throughout the day when we have only had less than five hours of sleep? How much does our behavior change without enough sleep? Before we get to what the effects of sleep†¦show more content†¦Then finally, there is again a downswing to make you sleep and the cycle begins all over again. (2). Why is sleep so important to us? There have been studies done that suggest that sleep deprivation can be detrimental to or decrease the function of our immune systems. Just think, how often was it that after many days of continual sleep deprivation did you start to think that you had a cold? Sleep deprivation can also result in a decrease in core body temperature, decrease in the release of growth hormone, and possible cause an increase in heart rate variability. Sleep also seems to be important in order for our nervous system to work properly. Without sufficient amount of sleep, our behavior and our ability to do things are impaired. We feel drowsy and are unable to concentrate after not getting enough sleep. With enough sleep deprivation, it has been found that some begin to hallucinate and develop mood swings. Higher-ordered cognitive task become more difficult to do where it has been shown that tests that require speed and accuracy have lower results compared to those that are no t sleep deprived. Judgment is also impaired; it has been tested that riskier behavior is more likely to occur when sleep deprived. (2).This is part of the reason why you should not drive when you are sleep deprived. Aside from the risk of falling asleep at the wheel, since judgment isShow MoreRelatedThe Effects Of Sleep Deprivation On The Body798 Words   |  4 Pagesgo to school, or even both. What keeps the human brain active during these hard tasks? Sleep is the answer to this question. What is sleep? Sleep is when the human body is unconscious. Once unconscious the body will restore the energy it needs for the next day. Sleep is vital to everyone. A human body needs sleep to restore the powers of the body. Some causes of being sleep deprived include a poor diet, stress, and hormonal imbalances. The effects of sleep deprivation include health problems, andRead MoreSleep Deprivation Essay901 Words   |  4 Pages Most teens do not know what sleep deprivation is, it occurs when a person fails to receive enough sleep at night. A teen need nine hours of sleep to not feel sleep deprived also to be well alert and rested for the next day. Its more than important to manage enough sleep for the next day or experiences regarding the effects of sleep deprivation will occur. Many teens definitely have experienced sleep deprivation and may not have known how serious it is along with how bad it can affect them. TeenagersRead MoreSleep Deprivation Essay883 Words   |  4 PagesOutline Sleeping Deprivation General Purpose: To inform. Specific purpose: Sleep is a precious gift that allows people to rest. Not getting enough rest on a constant basis can lead to greater problems, even death Organizational Pattern: Introduction I. Blame It On the Light Bulb.  Ã‚  College students and individuals around the world are suffering from a health problem that can be more detrimental to their health than some forms of cancer.  Ã‚  What is it?  Ã‚  Sleep Deprivation II. People areRead MoreSleep Deprivation Essay1183 Words   |  5 PagesSleep is a necessity that people require to live a healthy lifestyle, and to partake in daily activities. Sleep is something that improves concentration, physical health, and provides energy. Steve Jobs once said, â€Å"For you to sleep well at night, the aesthetic, the quality, has to be carried all the way through.† Steve Jobs is proclaiming that to receive the full benefits of sleep, people must sleep the recommended hours. College students continue to undergo a lack of sleep as they persist throughRead MoreSleep Deprivation : Symptoms And Treatments1417 Words   |  6 Pagesexperiencing sleep deprivation or not having enough sleep will cause one to be frustrated. It is not a decent experience to have. Whenever we have sleep deprivation or have little sleep, we become less productive and not concentrated the next day. As these things happen, bosses will scold us or we will fail our tasks. While we fail, or get scolded, the mood at that moment is always annoying and unsatisfying. People who encounter with lack of sleep will know that having not enough sleep is the mainRead MoreEssay On Sleep Deprivation801 Words   |  4 Pagesthe world sleep deprivation could be detrimental to people lives and health. Without sleep Im a angry person I get real snappy and grumpy. I would like to know more about the effects of the lack of sleep that effects people’s lives. I know that without sleep you can’t function properly. Why do people choose to push themselves to the limit when they are tired? Who do sleep issues mainly effect? These are some of the questions that I have pertaining to sleep deprivation. Sleep deprivation is a globalRead MoreSleep Deprivation Negatively Influences Driving Performance1722 Words   |  7 Pagesaverage person is generally awake for around 16 hours a day, however sometimes within busy lives sleep may become a last priority between family and work, and thus extending the period a person is awake (Williamson Feyer, 2000). In this essay, it will be argued that sleep deprivation negatively influences driving performance, as it has been found that driving for long periods of time or after sleep deprivation leads to poor driving performance as levels of alertness are low. Two empirical studies haveRead MoreSleep Deprivation Persuasive Speech1577 Words   |  7 PagesChronic Sleep Deprivation Introduction: A. Attention Getting Opening: Over the past ten to twenty years, academic demands placed upon college students have increased significantly, this has lead to an increase in workload and amount of time needed to study for a specific course. Today, college students represent the most sleep-deprived division of the population in the U.S. (Sleep and Memory). According to Gayla Martindale, 63% percent of the students who attend college do not get enough sleep, whichRead MoreThe Effects Of Sleep Deprivation On Children974 Words   |  4 PagesIntroduction 1. My opening/attention getting material is as follows: Sleep deprivation was a factor in some of the biggest disasters for example the 1979 nuclear accident at Three Mile Island, the massive Exxon oil spill, and the 1986 nuclear meltdown at Chernobyl. Sleep deprivation is affecting many Americans today especially college students. â€Å"A study in the Journal of Adolescent Health found that only 30 percent of students sleep at least eight hours a night, which is the average requirement forRead MoreThe Effects Of Sleep Deprivation On Stress1352 Words   |  6 PagesSleep is very important for proper human functioning. Sleep deprivation occurs the body does not get an adequate amount of sleep regularly. The lack of sleep can affect many aspects of life. This topic affects many Americans especially college students. American culture values being very busy and cramming in many activities to daily schedules in which often requires sacrificing sleep. Different age groups reactions to sleep deprivation was investigated. Physical effects of lack of sleep were examined

Tuesday, December 10, 2019

Analytical Report on Business Organization free essay sample

Diamond  Stars  Group  of  companies      From:      CEO   Myanmar  Imperial  Clinic  (MIC)      Date:      Subject:                                                      04th  April,  2013   Analytical  Report  on  Business  Organization    Executive  Summary   In  early  2009,  Myanmar  Imperial  Clinic  was  set  up  by  Myanmar  Medics  Co. ,  Ltd. Because  of  its   extensive   range   of   medical   services   and   accurate   diagnostic   tests   by   international   recognized   specialists  and  outstanding  clinical  staff,  it  was  famous  and  generated  profits  at  that  time. But  along   with   the   competition   of   high   investing   clinic,   lack   of   control   of   the   specialists   and   insecure   environment   of   the   staff,   the   organiza tion’s   performance   has   declined   in   2012. Therefore   the   reputation  of  the  clinic  gradually  goes  down. So  that  in  2013,  Myanmar  Medics  Co. ,Ltd. was  being   acquisition   by   Diamond   Stars   Group   of   companies   which   is   operating   in   various   industries   in   Myanmar. The  organization  will  be  reformed  by  the  encouragement  of  our  chairman. Profile   Name  Ã‚      Location         –  Myanmar  Imperial  Clinic  (MIC)     Ã¢â‚¬â€œÃ‚  Hledan,  Kamaryut  Township   –  8520  sqft   –  6  stories  building     Ã¢â‚¬â€œÃ‚  40  bedded  general  health  care  centre   ? 166  employees Compound  Size  Ã‚   Building  Ã‚   Type      Size Fifth  Floor Fourth  Floor Third  Floor Second  Floor First  Floor Ground  Floor Building  Information Ground  Floor   –  Reception,  Emergency,  Pharmacy,  Lab,   Cashier First  Floor  Ã‚   –  15  Outpatient  Rooms,  Waiting  Area,   Store Second  Floor  Ã‚   –  1  Operation  Theatre,  1  Labour  Room,   10  Inpatient  Rooms  for  OG Third  Floor  Ã‚   –  20  Inpatient  Rooms  for  Medicine  Ã‚   Child Fourth  Floor  Ã‚   –  1  Operation  Theatre,  10  Surgical   Inpatient  Rooms Fifth  Floor   – Clinical  Office    Proposal  for  the  Restructure  of  the  Organization   (1)  Long  Term  Plan/Strategy      Vision:  Ã‚  Ã‚   Being   a   provider   of   health   care   service   renown   for   compassion,   sympathy   and   respect   on   human  being  in  pursuit  of  own  healthy  and  well  being  state  by  applying  high  quality  tools   and   skilful   professional   in   ensuring   long   term   effectiveness,   MIC   stands   for   saving   your   money,  time  and  lives. We will write a custom essay sample on Analytical Report on Business Organization or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Mission:   With   knowledge,   skill   and   passion,   we   all   do   value   and   respect   our   patients   and   clients’   desires. We  value  our  patients  as  the  way  we  value  our  professional. We  care  our  patients  as  the  way  we  do  to  our  family. We  practice  our  best  knowledge  in  our  work. Objectives:   To  increases  overall  satisfaction  rates  of  patients,  employees,  doctors  and  visitors. To  ensure  patients  receive  the  ultimate  care  and  medical  attention  to  bring  about  a  speedy   recovery. To  increase  range  of  services  for  customer  needs  and  demands. To  maintain  safe  and  hygienic  environment. To  achieve  99%  of  patient  Ã‚  feedback   To  provide  early  diagnosis  and  affective  treatment  to  all  clients  with  different  diseases. To  be  recognized  our  clinic  as  a  trusted  obstetrical  clinic  within  the  first  three  years. To  expand  our  service  in  diagnostic  and  treatment  year  by  year. To  improve  and  maintain  our  treatment  procedures  and  emergency  services (1. 1) ? (1. 2) ? ? ? ? (1. 3) ? ? ? ? ? ? ? ? ? 4   (2)Fundamental  Characteristics  of  Organization  Ã‚   (2. 1)  Old  Organization  Structure  versus  New  Organization  Structure   Our  organization  structure  allows  for  its  efficient  management. Here  is  the  l evel  s  of  management   and  the  activities  of  specific  departments  within  each  level. Old  Organization  Structure New  Organization  Structure 5   (2. 2)  Work  Specialization   To  achieve  competency  of  each  and  every  staff,  a  proper  and  distinctive  job  descriptions  is  vital. (2. 2. 1)  Marketing  Department  Ã‚   ? ? ? Survey  the  market  situation  and  changes  Ã‚   Analyse  the  customers’  feedback   Develop  Ã‚  marketing  strategies  and  mix (2. 2. 2)  Finance  Department   ? ? ? Manage  and  oversee  budgeting  Ã‚   Report   income   statement,   statement   of   financial   report   and   statement   of   cash   flow   to   executive  level   Manage  income  and  expenditure. (2. 2. 3)  Administrative  Department   ? ? ? ? Support  and  coordinate  the  operation  of  the  individual  department   Establish  hospital  policies  and  procedures   Perform  Ã‚  public  relations   Supervise   maintenance   service,   information   service,   housekeeping   and   transportation   services (2. 2. 4)  Human  Resources  Department   ? ? ? ? ? Perform  job  analysis,  job  description,  job  specification,  job  allocation  and  j ob  rotation   Recruitment   Training  and  development  Ã‚   Create  safety  and  pleasant  environment  Ã‚   Negotiate  with  the  visiting  specialists   HR  Planning (2. 2. 5)  Medical  Service  Department   ? ? ? ?             For   doctors   ? to   diagnose   problems,   prescribe   medicines,   be   ready   to   on   call,   to   make   regular  rounding  and  monitoring  patients   For  nurses  Ã¢â‚¬â€œÃ‚  to  emphasize  on  nursing  care  Ã‚   For  lab  technicians  ? to  support  with  accurate  diagnosis  and  to  maintain  medical  laboratory  Ã‚   equipment For  Pharmacist  ? to  monitor  the  storage  and  quality  of  drug 6   (2. )  Chain  of  Command   â€Å"An  unbroken  line  of  authority  that  links  all  the  persons  in  an  organization  and  shows  who  reports   to   whom†Ã‚  (Myanmar  Imperial  College  2013,  Pre? Master  Course  of  Business  Administration,  p? 60)   In   a   clinic,   a   proper   and   clarified   chain   of   command   is   the   fundamental   requirement   to   maintain   and  precede  medical  procedures. Within  the  clinical  departments,  all  the  junior  medical  doctors  must  report  information  concerning   with   patient   to   senior   medical   doctors. These   senior   medical   doctors   have   to   report   only   the   necessary  complaints  and  patient’s  conditions  to  the  principal  medical  doctors. Master  Course  of  Business  Administration,  p. 62)   On   the   clinic   side,   the   span   of   management   of   manager   ranges   from   10   to   20   while   the   administrative  side  the  span  of  management  is  less  than  10. Our  organization  require  less  supervision  because  of   ? ? ? Daily  work  procedures  of  medical  staff  are  quite  stable,  routine  and  repetitive  (eg. History   taking  and  clinical  examination  and  monitoring,  injection)   Staffs  are  concentrated  in  single  location  (e. g. If  the  staff  suits  with  his  current  position  and   if  he  does  not  want  to  shift,  we  will  maintain  his  place)

Tuesday, December 3, 2019

Two Poems on War Essay Example

Two Poems on War Essay Wilfred Owen’s poem â€Å"Dulce et Decorum Est† and Howard Leathers’ â€Å"Images†, though belonging to two different centuries share among them a theme that, though oft reiterated throughout the history of human civilization, has not lost its relevance even in today’s world. Both Owen and Leathers are horror struck at the abject inhumanity and the appalling brutality of war, and their poems are, first and foremost, eloquent protest against the same. Thus, though the two poets differ considerably in their style and poetic ethos, the similarity in the theme of the two poems invite a comparative study as far as the treatment and presentation of the theme is concerned. This paper aims at reading the two poems side by side with the intent of examining critically and in detail the stylistic and thematic similarities as well as the differences in the two poets handling of the same issue. In an oft quoted statement, Owen once wrote, â€Å"My subject is war, and the pity of war. The poetry is in the pity.† (Quoted in Stallworthy 266) The subject of his â€Å"Dulce et Decorum Est† is just what the poet claims, â€Å"the pity of war†. Owen presents a minutely detailed and shockingly realistic description of a group of soldiers retreating from the battlefront to seek a few days’ shelter and rest in the camps. The poet’s pity for this group of young men robbed of their humanity by war is not merely self-pity though Owen is a first-hand witness of the scene and can be identified with the speaker of the poem. In his presentation of the gloomy and dismal scene, the poet’s deep sympathy and pity for these ‘doomed youths’ is strongly felt throughout. The soldiers march asleep through a nightmarish landscape lit by the ‘haunting flares’ of rockets sent up to locate targets for bombing around the frontline. They limp back towards some distant and illusive promise of rest. We will write a custom essay sample on Two Poems on War specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Two Poems on War specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Two Poems on War specifically for you FOR ONLY $16.38 $13.9/page Hire Writer â€Å"Many had lost their boots But limped on, blood-shod. All went lame; all blind; Drunk with fatigue;† writes Owen, and the full intensity of the poet’s sympathy for this unfortunate men wells up in the reader’s heart. A similar overwhelming sympathy for the war-afflicted men and women can be clearly felt in Leathers’ poem. The images that Leathers calls forth to describe the reality of war are designed to arouse the readers’ pity and sympathy. The little girl perhaps orphaned for no fault of her own searching for food among the debris of war; men rendered sightless or with their hands amputated; these scenes serve as silent reminders of the pointless brutality that is war. However, the pity and sympathy in Leathers is not as powerfully realized as in Owen’s poem because perhaps of a certain objectivity in his presentation. Owen is more subjective and thereby more intense and arouses the readers’ sympathy with a greater ease. Leathers calls his poem â€Å"Images† and true to the title adopts an imagistic means of representation. His images of war are objectively wrought, sharp and chiseled with no attempt at explaining their significance. It imitates the cinematic technique of ‘montage’ which consists of a series of images which does not have any necessary connection with, but seen as a whole reveals a dominating theme. Similarly the images that are piled up one after another in Leathers’ poem can be interpreted differently if considered separately but as a whole they emerge as the spectacle of war. Thus, ‘the sad eyed girl’, the blood stained jacket, ‘the green tinged light’, the ‘rescued soldier’s father’s glee’, all fit in perfectly like a jigsaw puzzle and reveal a war torn land. Owen too in his poem heavily depends upon imagery to bring alive for his readers the true spectacle of war. However, especially in ‘Dulce et Decorum Est’, Owen achieves that perfect balance between subjectivity and objectivity which makes his vision special. The terrifying imagery is not too subjective to make us recoil in horror or wallow in self pity, neither is it too objective, as it is in the case of Leathers, to turn us into sympathetic but distant observers. The image of a man â€Å"yelling out and stumbling,/ And flound’ring like a man in fire or lime†¦Ã¢â‚¬  moves us to horror as much as it had moved the poet. An image like â€Å"the white eyes writhing in his face, / His hanging face, like a devil’s sick of sin† is much more immediate in its appeal, more intense and moving than the rather detached descriptions of â€Å"the sightless eyes, the handless stumps†. The immediacy of appeal of Owen’s poem is to some extent due to the first person narrative mode the poet uses. As mentioned before the poet appears not only as the first hand witness of the experience narrated, but also a soldier among the soldiers that are limping back towards the camp in search of rest. In the very first stanza he uses the first person pronoun twice thereby establishing himself as the speaker: â€Å"†¦we cursed through sludge / Till on the haunting flares we turned our backs / And towards our distant rest began to trudge.† In the second stanza this subjective nature of the experience intensifies as the poet watches one of his companions die under the effect of poisonous gas: â€Å"†¦I saw him drowning. / In all my dreams, before my helpless sight / He plunges at me, guttering, choking, drowning.† The final stanza brings the experience even closer as the poet addresses the reader directly and drags him into that horrific war scene. On the other hand, in Leathers’ poem no specific speaker is discernible. The images are presented one after another by a disembodied and thereby objective voice. The reader watches the scenes in relative detachment but do not participate in the experience or share it along with the poet: The TV box, the rolled up rug. / The info chief, unseeing, smug. / The Humvee pillow, sandy bed. / The stolen chair upon the head. However, Leathers does invite the readers’ active participation in interpreting the images that he stacks up without commentary. It might be proposed that in the process of interpreting the images and connecting them up with each other the reader actively experiences the poet’s vision. However, the sense of immediacy and the intensity of feeling that characterizes Owen’s work are not present in Leathers’ poem. Owen through his superior art moves us into both thought and feeling, while Leathers’ appeal remains confined primarily to the intellect. Despite these differences in approach as well as style, one can also discern certain echoes of Owen in Leathers’ poem. The similarities between the two poems mainly consist of certain images of war visualized in a like manner, certain phrases that appear in both the poems though their tone of delivery is quite different. For instance, both the poets refer to a rather unnatural â€Å"green tinged light† that characterizes the scene. In Leathers it probably refers to the chemical fires caused by bombing whereas in Owen it is perhaps the color of the poisonous gas. But the unnaturalness of the light adds a new surreal dimension to the spectacle of war. Images of blood appears in both the poems: in Leathers it stains the soldier’s jacket while in Owen â€Å"blood / Come gargling from the froth corrupted lungs† as a soldier dies writhing in pain under the effect of the poisonous gas. Leathers simply refers to â€Å"muddy shoes† while Owen paints a more d etailed picture in â€Å"Many had lost their boots / But limped on, blood – shod†. However, it must be admitted that though there are certain similarities in the visualization of war between the two poets, as far as richness of detail and clarity of vision is concerned Owen is the finer artist by far. The same is true for the diction of the two poems. Owen uses a richer vocabulary while Leathers sticks to a more colloquial and straightforward language in keeping with the objectivity of his vision. The complexity and flamboyance of a line like â€Å"Dim, through the misty panes and thick green light, / As under a green sea, I saw him drowning† has no place in Leathers’ poem. His â€Å"Images† are more directly etched with the aid of a simpler vocabulary: â€Å"The palace garden picnic scene./ The weary warrior, brave marine.† â€Å"Dulce et Decorum Est† is also richer in rhetorical devices like metaphors and similes. The writhing of the soldier choking in poisonous gas is compared with a drowning man; the blood gurgling forth from the lungs is compared with ‘cud’ and by extension the dying man is compared with cattle; the soldiers suffering from extreme fatigue is compared with drunkenness. Such metaphors and similes enrich the poem b y making each word infinitely suggestive. The directness of Leathers’ representation, mostly bare of all rhetorical ornamentations, is in direct contrast with Owen’s style. However, as in Owen, in Leathers too, the concretely perceived images set off a ripple of meaning and ends up suggesting something far bigger than the immediate scene under consideration. â€Å"The TV box, the rolled up rug† immediately calls to mind the thousands of homes that are devastated in war; â€Å"the sad eyed girl† as well as â€Å"the children freed from children’s jail† recalls the millions of children that are orphaned. Similarly in Owen the soldiers limping towards their â€Å"distant rest† reminds us of that final rest, death. Such instances can be multiplied. But to conclude it can be stated that though distinctly different in tone and style, the two war poems under consideration express the senseless brutality of war. The two poets, Owen and Leathers, in their own way attempt to arouse the readers’ pity and sympathy for the victims of war. â€Å"Dulce et Decorum Est† is surely the work of a finer artist – in its intensity and richness it is far superior to Leathers’ â€Å"Images† – but if a poem is measured by the value it chooses to uphold, Leathers’ poem stands alongside Owen’s as a thorough and comprehensive indictment of war. Works Cited Leathers, Howard. â€Å"Images†. Shards: Poems of the War. http://shards-poems.blogspot.com/2003_04_01_archive.html Access date: 3rd May, 2009. Owen, Wilfred. Dulce et Decorum Est. Touch With Fire. Ed. Jack Hydes. Cambridge: Cambridge University Press, 1985, 110. Stallworthy, Jon. Wilfred Owen. London: Oxford University Press Chatto Windus, 1974.

Wednesday, November 27, 2019

Globalization Chinese Culture Essay Example

Globalization: Chinese Culture Essay Some people argue that globalization has made some cultures perish. Do you think globalization will have the same effect on Chinese culture? Does globalization have a positive or negative effect on Chinese culture? Why? Generally speaking, what are the advantages and disadvantages of globalization? |The development of globalization has changed the whole world in every aspect. Not only does it | | |effect the economy and politics, but the culture of different countries. During the process, | , , |oriental culture has radiated new vitality and displayed extremely bright prospect. After the |, , | |long cultural division and reunion, Oriental cultural re-found its position. The prospective | , | |Oriental culture will give full play to its merit that emphasizes the spiritual culture, and |, , | |will continuously enrich and improve itself and thus finally to achieve its position in future | | |world culture. | | |Some experts say that globalization has brought about a multi-cultural world, and because of the|, , | |superiority of the Occident race, the dominant culture may be led by western countries and gives| , , | |a huge attack to other cultures. At that time, the human beings will enter a period of | , | |stagnation . Then the globalization may not eliminate the conflicts between nations and |, , | |nationalities. In some cases, it may intensify the condition. So protecting oriental culture is | , , , | |very urgent. And as the representative of oriental culture, we are lucky that some of Chinas | | |ancient culture, especially the thoughts are well remained, and now swings the world with | , , , | |Confucianism which can make the whole world more harmonious. | 17? 18 , | |In the past, Greece had Socrates and Plato while China had Confucius and Laozi. We will write a custom essay sample on Globalization: Chinese Culture specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Globalization: Chinese Culture specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Globalization: Chinese Culture specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Their thoughts | , | |have become the main spiritual treasure in the history of human beings. In the 17th and 18th | , , | |century, western countries had absorbed the Indian and Chinese culture, at the same time, | , , | |Chinese culture had developed and up-dated rapidly with the effect of the foreign culture. For | :â€Å" , | |example, we all know that the main philosophy in the East is the Confucianism. Confuciuss | † , |theory considers the characters cultivate and calls for people to show their humanness. | , , | |Confuciuss remarks are well-known in the world. He said therefore you unbar on the journey on | , , | |revenge, dig two graves. These remarks make a point of warning people that everyone should know| , ,? â€Å" , | |how to build up a good relationship with others. Moreover, based on the careful observation, the|, , † , | |experts of China come into a conclusion that there are three types of Confucianism. The first |? , ,.. | |one is exclusive reverence of Confucianism, then is the complementation of Confucianism and | | |Taoism, such as the idea of in obscurity, scholars would maintain their own integrity; in times| , | |of success, they would make the whole empire perfect . The third one is to combine | , | |Confucianism, Buddhism and Taoism into one. Most of them have widely accepted and learned by | | |different nations.. | , , | | | , , | |Another important philosophy is Taoism . It reflects the peoples way of life that embodies their| , , , ,| |yearning to be in harmony with nature and try to get the inner peace gradually. The theory of | , | |Taoism can adjust the relationship between nature and human. On the other hand, it offers a good| , |method to release the contradiction between human and environment, even among different ethnic | , | |groups. That is why Chinese culture still takes a great place in the world. There is no need | , , | |denying that Confucius belongs to China, and also belongs to the world. In the eastern world, | , , ,| |there are some other cultures, such as Hinduism, which is the oldest surviving religion, which | | |contributed the concept of Dharma and served as the origin of the Dharma religions, and Islam | | |the majority of the world Muslim population have always lived in Asia, due to the influence | ,? | |of the Islamic civilization. The world is notably characterized by diversity because of their | | |existence. | , , | |Actually, China and the east world have lost and gained many things from globalization. When | , | |lots of people consider the globalization as Americanization, China is influenced by the | | |tendency. When we walk in the street, we can find KFC or McDonald. They caused a notable impact | | |on the conventional food industries . Most people appreciate the products which are made by | , | |Korea, Japan, or USA. The result is the domestic capital has out flown into other countries . Not| ,| |only do the western products influent our life, but also their values. This is an obvious | , , | |difference. Individualism and Collectivism are central to all the cultural values. China belongs| , | |to the collectivist culture while the United States belongs to the individualist culture. But | , | |what we have to consider is not try to eliminate these distinctions, but to find a way to | | |combine them. And there is a typical example to prove my view. | | | | , â€Å" | |China has nearly several thousand years history in architecture and wood construction is the | † , , |main form in building. But nowadays, timberwork builds bright still humanness to see. Why? | , , , (? | |Because this ancient architecture culture has be greatly replaces by steel structure which | ) | |derived from western culture. We can not deny that the Reinforced Concrete Brick Structure | , | |offer much convenience to our life, but when we learn from the more advanced culture, should we | | |pursue it at the expense of our own precious traditional culture? | | | , , , | |But the western architectural style which is brought by globalization really have a good effect | , | |on o ur traditional architectural style. I have read a passage which analyzes how does an | , , | |architect build adjacent to a world heritage site. Too often, the answer lies in overstatement,| | |though not for I. M. Pei. Modesty of scale and materials, born of sparseness, prescribed limit, | | |and simplicity, mark the Suzhou Museum. The person (Ieoh Ming Pei) I mentioned above is a famous| | |American Chinese architect. As the last master of modernism architectural style, he designed the| | |Suzhou Museum which connects the western and eastern style very well. You can feel the harmony | | |in his building art. | | | | |So, Chinese culture, even Oriented Culture just belongs to one of the Multicultural, and we | | |should give it a proper status. We have to exclude the old and wrong part, and absorb the | | |advanced factors, then our culture can adapt to the globalization better and better. | | | | | | | |Advantages and Disadvantages of Globalization |Some Disadvantages | |Some Advantages | | |Increased free trade between nations |Increased flow of skilled and non-skilled jobs from | |Increased liquidity of capital allowing investors in developed nations to invest in developing |developed to develop ing nations as corporations seek out the| |nations |cheapest labor | |Corporations have greater flexibility to operate across borders |Increased likelihood of economic disruptions in one nation | | Global mass media ties the world together |effecting all nations | |Increased flow of communications allows vital information to be shared between individuals and |Corporate influence of nation-states far exceeds that of | |corporations around the world |civil society organizations and average individuals | |Greater ease and speed of transportation for goods and people |Threat that control of world media by a handful of | |Reduction of cultural barriers increases the global village effect |corporations will limit cultural expression | |Spread of democratic ideals to developed nations |Greater chance of reactions for globalization being violent | |Greater nterdependence of nation-states |in an attempt to preserve cultural heritage | | Reduction of likelihood of war between developed nations |Greater risk of diseases being transported unintentionally | |Increases in environmental protection in developed nations |between nations | | |Spread of a materialistic lifestyle and attitude that sees | | |consumption as the path to prosperity | | |International bodies like the World Trade Organization | | |infringe on national and individual sovereignty | | |Increase in the chances of civil war within developing | | |countries and open war between developing countries as they | | |vie for resources | | |Decreases in environmental integrity as polluting | | |corporations take advantage of weak regulatory rules in | | |developing countries | | | | Do you think the benefits brought about by economical globalization are equally distributed among countries? While the world as a whole has benefited from globalization, there are negative and marginalizing aspects of globalization. These are what have led to a backlash, as reflected to a certain extent in the demonstrations by civil society accompanying recent international conferences, and by increasing expressions of dissatisfaction at the governmental level. 1. Unbalanced Distribution of Benefits: Between Countries. The first negative aspect of globalization is that its gains are not equally distributed, both between and within countries. Examples of the badly skewed distribution among countries of the benefits of globalization can be gleaned from the following data from the period1980 to 1997: While world per capita income increased, per capita income contracted in fifty nine countries, widening income disparities. Exports of goods and services grew at less than 5% annually in 46 countries, and at less than 1% a year in 9 countries. Within Countries. The benefits of globalization are also badly skewed within countries, both developing and developed. Income inequality is rising in many countries, particularly in the OECD countries. Worse, job and income insecurity is increasing, particularly for unskilled labor, although corporate restructuring has also meant job insecurity for professionals. Within developing countries, the increased world agricultural prices expected to result from the Uruguay Round should benefit those in agriculture. The urban poor will suffer when food prices rise, but will gain from employment in new export industries. Young women hired by multinationals are likely to benefit most – their incomes increase, with a concomitant increase in their household status. Consumers also gain from the reduction in local prices due to increased competition from abroad.

Saturday, November 23, 2019

The 7 Base Units of the Metric System

The 7 Base Units of the Metric System The metric system is a framework of units of measurement that has grown from its 1874 birth in a diplomatic treaty to the more modern General Conference on Weights and Measures, or CGPM (Conferà ©rence Gà ©nà ©rale des Poids et Measures). The modern system is properly called the International System of Units, or SI, an abbreviation from the French Le Systà ¨me International dUnità ©s. Today, most people use the names metric and SI interchangeably. The 7 Base Metric Units The metric system is the main system of measurement units used in science. Each unit is considered to be dimensionally independent of the others. These dimensions are measurements of length, mass, time, electric current, temperature, amount of a substance, and luminous intensity. Here are definitions of the seven base units: Length: Meter (m) The meter is the metric unit of length. Its defined as the length of the path light travels in a vacuum during 1/299,792,458 of a second.Mass: Kilogram (kg) The kilogram is the metric unit of mass. Its the mass of the international prototype of the kilogram: a standard platinum/iridium 1 kg mass housed near Paris at the International Bureau of Weights and Measures (BIPM).Time: Second (s) The basic unit of time is the second. The second is defined as the duration of 9,192,631,770 oscillations of radiation corresponding to the transition between the two hyperfine levels of cesium-133.Electric current: Ampere (A) The basic unit of electric current is the ampere. The ampere is defined as the constant current that, if maintained in two infinitely long straight parallel conductors with a negligible circular cross-section and placed 1 m apart in a vacuum, would produce a force between the conductors equal to 2 x 10-7 newtons per meter of length.Temperature: Kelvin (K) The Kelvin is the unit of thermodynamic temperature. It is the fraction 1/273.16 of the thermodynamic temperature of the triple point of water. The Kelvin scale is an absolute scale, so there is no degree.​ Amount of a Substance: Mole (mol) The mole is defined as the amount of a substance that contains as many entities as there are atoms in 0.012 kilograms of carbon-12. When the mole unit is used, the entities must be specified. For example, the entities may be atoms, molecules, ions, electrons, cows, houses, or anything else.Luminous Intensity: candela (cd) The unit of luminous intensity, or light, is the candela. The candela is the luminous intensity, in a given direction, of a source emitting monochromatic radiation of frequency 540 x 1012 hertz with radiant intensity in that direction of 1/683 watt per steradian. These definitions are actually methods to realize the unit. Each realization was created with a unique, sound theoretical base to generate reproducible and accurate results. Other Important Metric Units In addition to the seven base units, other metric units are commonly used: Liter (L) While the metric unit of volume is the cubic meter, m3, the most commonly used unit is the liter. A liter is equal in volume to one cubic decimeter, dm 3, which is a cube that is 0.1 m on each side.Angstrom (Ã…) One angstrom equals 10-8 cm or 10-10 m. Named for Anders Jonas Ã…ngstrom, the unit is used to measure the chemical bond length and electromagnetic radiation wavelength.Cubic centimeter (cm3) A cubic centimeter is a common unit  used to measure solid volume. The corresponding unit for liquid volume is the milliliter (mL), which is equal to one cubic centimeter.

Thursday, November 21, 2019

Final Exam Assignment Example | Topics and Well Written Essays - 1250 words

Final Exam - Assignment Example esses in a way but there should be clear, well-defined, and realistic goals, even if those goals are limited to one aspect of life or restricted to one region of the world. The fact is that these movements are able to fulfill their goals (Schulze, 2002). Promote and establish various training programs to educate women and men, Muslim and non-Muslim, on the principles of gender equality and social, economic, and political justice in Islam. The majority of Muslim women are marginalized from the legal and power structures. Thus there are needs and concerns of women arising from their daily struggles to be addressed in local laws and customs. Customs have to be changed in ways that increase women’s life options, the goal of the process by strengthening of the religious and ethnic or national community. Moreover, questions of sexual morality, marriage and family life, divorce, custody, inheritance has to be addressed (Wagner, 2007). There is a change in Attitudes toward Democracy. There are many countries encompassed by Muslim around the globe. Research has shown that Muslim religious and politics are mostly influence by their ideologies, political and legal orientations which is also true to other religions. Muslim preferred forms of government, attitudes toward human rights, community agendas and relations to terrorism have been viewed as tendency for violence. Muslim societies should try to alter this perception and find ways of falling within democratic values spectrum and reject violence by those that oppose democracy. This strategy can help policymakers identify potential partners in the Muslim world who may cooperate in promoting democracy, stability and countering the influence of extremist and violent groups (Schulze, 2002). Muslim societies should discourage radical activities in their corresponding areas. This is because in some nations there are several developments that have been made over time in attempting to intensify Islamic radicalism. For example

Wednesday, November 20, 2019

Claire's Stores Essay Example | Topics and Well Written Essays - 2750 words

Claire's Stores - Essay Example in 1973. Previously, it known as FT Industries after the acquisition of Fashion Tress, Inc. in 1961, and the new name was conceived in 1983, two years before getting enlisted with the New York Stock Exchange. The latest one, however, had been the biggest of all deals and eventually the most popular one with 60 stores scattered in different parts of Chicago. 1994 saw the industry moving out of homeland when it entered into a joint venture with Japan’s Jusco Co., Ltd., which resulted to the opening of the first branch of Claire’s Stores in Tokyo. Eventually, it spread out to 172 other locations by 2006.Though the company had been continuing with its overseas acquisitions since 1993, the next biggest one had been that in 1995 when it purchased Bow Bangles Holding Ltd., a Birmingham based chain of stores. It was followed by the acquisition of Bijoux One, a 53-chain store scattered across Switzerland, Austria and Germany in 1998, and Cleopatre Stores in France with chain of 42 stores. Schaeffer had strategized his moves so as to acquire almost all rival firms of the company. Although it had started out as a fashion accessories group of stores meant for young teenagers, it soon moved into the domain of selling accessories for older teenagers and young women post the acquisition of Afterthoughts in 1999; Afterthoughts had been a giant chain of 768 stores. However, the company had not always divulged into expansive strategies. The acquisition of a unisex garments chain for teenagers in 2002 as well as that of a trendy gift stores chain in 1998 both had proved disastrous for the company compelling Schaefer to eventually sell them away. Operational Information The features that Claire’s Stores Inc. is endowed with are common to almost every successful chain of shops. It had strategically planned its locations so as to stay in areas frequented most by its target customers, consisting of teenagers and young women. In order to keep its costs of operatio n low, the company has arranged distributors and suppliers in the nearest possible locations to their stores. Such a step not only helps to reduce the cost of operation but also arranges distributions within a short span of time. In addition, the company had been exploiting its negotiating powers with vendors to keep the profit margins high and also to compensate for the low footfall during seasonal fluctuations. This is one of the reasons which made the company popular and a common name among young teenagers. Eventually this very fact emerged as the company’s intrinsic strength. Moreover, the company had standardized its strategies in alignment to the upcoming fashion trends in the industry. Management had been one of the most important of all elements under the jurisdiction of the company in compliance to its policy of tracing its strategies in line with upcoming fashion trends. In terms of money management, Claire’s could rather be rated quite highly given that it h ad maintained insignificant levels of debts historically and in 2006 had no debt records as such. Analysis and Evaluation Growth rate in sales The number of stores under Claire’s Inc has increased significantly during the period 1992 to 2006. In the year 1992 the number of stores was 995 and this increased to 3050 in the year 2006. This implies a rise of more than three times. This has been achieved by the company through a rapid acquisition drive pursued by

Sunday, November 17, 2019

Patients and Clients in Home Care Essay Example for Free

Patients and Clients in Home Care Essay It is said that â€Å"there’s no better place than home†. This is the comfort that home care provides its patients. It permits the assistance of people that have special needs in the comfort of their homes and with the companionship of their families. Medical services and health assistance can now be obtained without going away from the confines of your home. It is now possible that health service providers will be the ones to go to the patient’s home so that the patient will not have to be confined in a hospital or a nursing institution. Home care is an alternative method to sustain the growing demand for medical health services. Due to the observed surge in the number of people with special needs, unconventional venues for taking care of this people aside from hospitals, rehabilitation centers, and nursing homes were considered. The establishment of home care services answers the demand of different venues for health services. Home care is the offering of medical services by formal providers such as doctors, registered nurses, and physical therapist or by informal providers such as caregivers in the patient’s homes. It aims to promote, reinstate, and sustain the comfort, function, and health of a patient to its maximum limit. Taking care of patients during the last days of their life is also part of the objective. Classifications of home health care includes: preventive, promotive, therapeutic, long-term maintenance, rehabilitative and palliative care(DOH). People that need home care are geriatric individuals, chronically ill patients, persons with disabilities, and patients that are recovering from surgeries. Seventy percent of the clients that availed home health care services are geriatric people of age 65 and above. Disease diagnoses that are most rampant in these home care patients are: Heart disease, diabetes, cerebral vascular disease, chronic obstructive pulmonary disease (COPD), malignant neoplasm, fractures, congestive heart failure, osteoarthritis and allied disorders, and hypertension(NCHS). Care from registered nurses, physical therapists, and social workers; access to medical equipments; check up by doctors; help with running errands; medication delivery; and meal preparation are some of the services that are offered by home health care providers. Types of home care vary with different kind of providers. Skilled care type is offered by licensed medical practitioners like doctors, registered nurses, medical social workers and physical therapist. This type of home care service focuses on the reinstating and maintaining the health of a client. It includes disease diagnoses, disease treatments, wound care, injection and intravenous therapy, medical assessments, nutritional management, and counseling. The other type of service is the home support services that are offered by caregivers or health care aides which are more inclined to domestic tasks like personal hygiene or bathing assistance; running errands; grocery shopping; cooking and eating assistance; light house keeping; and medication reminders(MFMER ). Clients of home care services expect the providers of these services to meet their specific needs. The most common client specifications are good quality care; availability of service; health service provider with appropriate training and expertise; high quality, effective care; and affordable service. Home care providers are expected by clients to give them respect, inflict no harm to them, and treat them well(Nina Preto). They also expect to have their rights as a patient considered, respected and instituted. The law currently implements the home care patients right to: choose their care providers; be informed fully by the health service agency provider of his/her rights and responsibilities as a patient; obtain the needed professional care following the doctor’s orders; receive continuous care; be asked consent prior to any treatment regimen or procedure; advised for any plan changes prior the change; avail service that is safe and in accordance to the professional care needed; be informed of actions in the event of emergency; and to voice opinions regarding the treatment or procedure(Hospice). Different individual conditions require varied specific needs so the provider should be competent enough to be able to address these circumstances. The geriatric or elderly persons for example have various conditions that have complex needs. Usually diseases of the old individuals are multi-factorial; the change of their condition is unpredictable; and outcome of treatment or management is random. So it is best if the home care providers of the elderly with diseases to be registered nurses or doctors for prompt treatment and disease management. Though in other instances home care is employed by geriatric patients that are healthy but in need of assistance in performing their daily tasks from as simple as opening doors for them to household chores. Another example of patients with different needs is the patients with cancer. These individuals are more at ease in the confines of their homes and families. They do not want to be separated from there families because usually these patients gain there strengths from them. The emotional and moral support the families give are vital for a cancer patient. Home care allows these patients to have all the support they can get from there families. As cancer is a devastating disease the home care provider should be able to give support to the patient, address his/her medical needs, and educate the family about the situation of the patient. Diabetes patients on the other hand, need home care providers to always encourage them to control the blood glucose levels because complication development can better be prevented with serious control on glycemia. These patients also need home care providers that are inclined in nutrition for diabetes patients to obtain the needed nutrients without sacrificing their blood glucose levels. Along with the boost of home care industry are problems or issues that need to be resolved. Some of these problems that affect both the home care consumer and the provider are the following: worker related injuries; worker abuse and exploitation by the client; competency of the health care provider; abuse of the client; client prejudice toward the caregiver; worker benefits issue; confidentiality issues in the clients home; and clients being at risk of theft and other forms of crimes. Confidentiality issue in client-caregiver relationship is one of the prime problems of home care services. Prone to this problem are the caregivers or health care aides that have little backgrounds or training in professional ethics and usually provide service to their clients twenty-four hours a day, seven days a week. Most of them also stay in the houses of their clients so it is common that they know the things that happen inside the house especially among family members. The dilemma is in situations that either the caregiver spill the information he/she knows or if the information is critical to the well-being of the client and the caregiver will not know whether to keep it confidential or not. An example situation is when a client is being battered by a member of his or her family, what will the caregiver do? Is he/she supposed to tell anyone like the authorities or is he/she will just keep silent and wait that other people will discover the situation? If the caregiver gives the information to authorities it might be an invasion of the client’s privacy. Moral risks, virtues, intimacy, and professional ethics are bound with confidentiality issue in home care. Home care service providers should be made sure to have proper training in professional conduct and ethics to avoid any problems that will interfere with the client and their family relationship. Problems such as this needs attention of legislators for the home care consumers to be secured that the service provider they employ are properly trained and knows his place as a home care worker in a family setting. Client prevention of problems related to the home care service provider begins with choosing a competent agency that ensures the capabilities of their workers. Clients should not just consider the monetary factor involve in employing a home care worker to prevent the hiring of low paid providers and yet incompetent in many aspects of health service provision. Health care organizations have to address these problems and anticipate other issues that will emerge for the improvement of the home care service, benefit of the client, and avoidance of dilemma in the part of the caregiver. Government agencies concerned need to make rigorous effort towards the establishment and implantation of rules that would not just protect the home care consumers but the home care service workers as well. In every development there is always the emergence of problems and this is just what happened in home care. The burst of this industry is high-speed that problems are realized only when it was already encountered. The shift from institutionalized health care to home care brought about problems that touch aspects like professional ethics, unavailability of equipments in the patient’s home, monetary factors, client-worker relationship, and home care provider-patient’s family relationship. Despite of this, home care still provides an alternative venue for the patients or clients to have their needs being taken care of. The problems will just have to be addressed for the improvement of the industry. Home care is a promising revolution of institutionalized care wherein patients of institutionalized care are deprived of their right to spend their lives in the comfort of their home and with the presence of their loved ones. Reference http://www.mayoclinic.com/print/home-care-services/HA00086/METHOD=print

Friday, November 15, 2019

A Look At Burnout Psychology Essay

A Look At Burnout Psychology Essay CHAPTER 2 LITERATURE REVIEW 2.1 Introduction This study examined the relationship between emotional intelligence (EI) and burnout among nurses working in private hospitals in Malaysia. Theoretical literature related to this relationship will be presented in the first part of this chapter. The existing literature on the topics was examined and key pieces were brought together to establish a foundation for this study. The next part of the review explores the literature which has supported the proposed relationship between EI and burnout among the nurses in Malaysia. 2.2 Burnout The term burnout has its roots in the medical and nursing disciplines. It was first defined by a psychiatrist, named Herbert Freudenberger in 1974. The theory of burnout was developed through his clinical experience by exploring the turmoil that people experience every day. According to Maslach and Jackson (1981a), burnout occurs in the helping professions, such as nursing due to the chronic stress associated with doing work that involves people. Basically burnout occurs as feelings of emotional exhaustion, negative feelings, and attitudes within the job and the increase of negative self-concept. The earliest use of the burnout term in nursing literature was found in the articles published by Seymour Shubin in 1978. Shubin described burnout as hazardous to nursing and all other helping professions. The study of burnout, although not exclusive to nursing, continues to be an important occupational issue for the nursing profession. 2.2.1 Definition of Burnout There are many definitions of burnout, however most definitions share a view of burnout as a state of fatigue and emotional exhaustion, as a result of emotional depletion and loss of motivation. The term burnout that was first coined by Freudenberger in 1974 refers to wearing out from the pressures of work. It was used to describe the experience of employees in professions that needs high degree of people contract. Freudenberger in 1975 further defined burnout as wearing out, failing, becoming exhausted, and it occurs when excessive demands on energy, strength or resources are made. Cherniss (1980) was among the first to describe burnout within human service field who defined burnout as a process that leads to an individuals attitudes and behavior change in negative ways in response to work stress. On the other hand, Maslach (1982) who has extensively researched about burnout has provided the most commonly accepted definition of burnout as a syndrome of emotional exhaustion, depersonalization, and reduced personal accomplishment that can occur among individuals who do people work of some kind. Maslach identified three related themes: (1) painful emotional experiences often resulted in clinical practitioners feeling emotionally exhausted and drained; (2) as a result, they developed negative and cynical attitudes towards their clients; and (3) personal competence suffered resulting in feelings of failure about their ability to work in the health care profession. These three themes were summarized as emotional exhaustion, depersonalization, and reduced personal acc omplishment and later operationalized to measure burnout using the Maslach Burnout Inventory (MBI) (Maslach, Jackson Leiter, 1996). Garrosa, Moreno-Jimenez, Liang and Gonzalez (2008) pointed out that burnout is a specific form of chronic and occupational stress in the professional social services. According to Westman and Eden (1996), studies have shown a strong relationship between work stress and burnout in many occupations. Especially, burnout has been repeatedly linked to job stress in the human service field due to the frequent and intense interactions with clients (Cordes Doughery, 1993; Lee Ashforth, 1996). Additionally, studies have also shown that nurses who experience occupational stress experience greater burnout (Stechmiller Yarandi, 1993). Thus, burnout is related to stress whereby burnout is a reaction to stress. Prolonged and unrelieved work stress often leads to burnout which results in negative attitudes towards work. Freudenberger (1975) postulates that burnout involves physical and behavioral symptoms. Behavioral consequences of burnout include decreased interaction with care recipients, ine ffective absenteeism, and high levels of job turnover (Maslach, 1982; Maslach Leiter, 1997). 2.2.2 Models of Burnout The burnout literature provides several models of burnout. This section describes four models constructed in the early eighties which proceed from the simplest to the most complex model. 2.2.2.1 Cherniss transaction model of burnout Cherniss (1980) was a significant figure of the first wave of burnout researchers and offered a burnout model that articulate transactional imbalance between the personal resources of the giver and the demands of the recipient or situation. Cherniss described burnout as a transactional stress process that involves three stages. The first stage is stress whereby demands placed exceed individual resources for coping. The second stage is strain, the initial emotional response to stress which usually includes feelings of anxiety, tension, fatigue, and exhaustion. Finally, defensive coping occurs which leads to changes in attitudes and behavior such as the tendency of burnout individuals to treat clients in depersonalized way. Two years later, Cherniss modified his model and elaborated on the model that the causes of stress can either be internal or external demands. Additionally, the limited resources contributing to stress can also be external (e.g. availability of time, work space, and equipment) or internal (e.g. skills, knowledge, energy, and personality). In summary, Cherniss theorized that burnout is a coping response in a transactional process that begins with excessive and prolonged exposure to job stress. The uncontrollable stress causes strain in the individual which influences the coping process. If the stress is prolonged or becomes more intense, it will deplete the coping resources of an individual and force the individual to withdraw psychologically. 2.2.2.2 Edelwich and Brodsky: Five stages of burnout Edelwich and Brodsky (1980) suggested five stages of burnout: (1) enthusiasm; (2) stagnation; (3) frustration; (4) apathy; and (5) intervention. At the first stage, employees have great enthusiasm for their new jobs. They do not know much about their job and have unrealistic expectations about outcomes of their effort. Therefore, when the outcome is not as expected, they become disillusioned. During the period of stagnation at stage two, realities of the job become evident. The job is no longer satisfying as it first appeared. Employees are now more concerned with meeting personal needs, working hours, and career development. The third stage is called the period of frustration. Employees begin to question their job effectiveness and the value of their job. The limits imposed by bureaucracy frustrate the individuals and they become dissatisfied with the job situation. At this stage, employees begin to develop emotional, physical, and behavioral problems. Proceed to stage four; employees frustration turns to apathy because individuals feel trapped. On one hand, they feel frustrated by the job situation but on the other hand, they need the salary. The emotional and physical responses of individuals become worse whereby they would avoid clients whenever possible. The final stage is intervention. Nevertheless, it cannot be determined whether this stage would occur in an organization or the individual who is experiencing burnout would recognize their psychological state as undesirable. In summary, Edelwich and Brodsky viewed burnout as an evolutionary process that begins with idealistic enthusiasm and commitment. Subsequently, the loss of idealism, vigor, and purpose is triggered largely by work conditions (Edelwich Brodsky, 1980). 2.2.2.3 Maslach: Burnout caused by social interaction Maslach, a social psychologist, who became a stellar figure in the emerging research of burnout, has provided the conceptual definition that begun the second wave of research. Maslach (1982) described burnout as a three-dimensional syndrome characterized by emotional exhaustion, depersonalization, and reduced personal accomplishment. Another specific contribution Maslach made was the theoretical emphasis on the relational causes of burnout which linked to the social roots of emotional expenditure (Leiter Maslach, 1988; Maslach Leiter, 1997). Maslach (1982) saw that emotional overload and subsequent emotional exhaustion is the heart of the burnout syndrome. Thus, the first response to a stressful interaction with other people is emotional exhaustion. As people become emotionally depleted, they cope by cutting back on their involvement with others. This detached response which called depersonalization is the second aspect of burnout and leads to various negative attitudes and behaviors. At this stage, individuals who experience burnout feel more emotional distress and guilt about how they have treated those that they are trying to help. Finally, the feeling of reduced personal accomplishment which is the third aspect of burnout appears. At this point, the individuals feel inadequate about their ability to treat or help others. They tend to believe that they have failed professionally and chosen the wrong profession. A major contribution by Maslach was the development of the Maslach Burnout Inventory (MBI). Maslach and Jackson (1981a, 1981b) developed the MBI, which was one of the first reliable instruments for valid measurement of burnout. MBI is still the most widely-used measure of burnout in current research. MBI assesses psychological burnout and has three different versions, which include one general survey, one for human service professionals, and one for educators. The most commonly used measure of burnout is the Maslach Burnout Inventory-Human Services Survey or MBI-HSS (Maslach, Jackson Leiter, 1996) which was developed to measure occupational burnout among people working in the field of human services. 2.2.2.4 Golembiewski, Munzenrider and Carter: Rigorous scientific research While other models focused on the order in which burnout aspects occur and the helping professions, Golembiewski, Munzenrider and Carter (1983) were concerned to make the study of burnout more rigorous and to broaden the population in which burnout was examined. Golembiewski et al. noticed that research was lacking in terms of empirical investigation of the stages of burnout. To rectify both the lack of empiricism and extend the study of burnout to wider work settings, the authors used Maslach and Jacksons MBI (1981a, 1981b) to measure burnout among nursery school teachers and nurse educators. Golembiewski et al.s results in 1983 suggested that depersonalization occurs first and increases greatly before reduction in personal accomplishment occurs and finally emotional exhaustion follows. Their argument was based on the fact that when people sense a loss of control and autonomy, their self-image is threatened. Initially, individuals may seek constructive ways out of the situation such as leaving the job. However, if the situation persists, they may begin to treat others as objects resulting in depersonalization. This will lead to diminished personal accomplishment and ultimately worsening emotional exhaustion. Based on Golembiewski et al.s findings and discussion of the burnout model in 1983, it can be classified that their model is similar to the earliest version of burnout model proposed by Cherniss (1980). Additionally, based on their model, Golembiewski et al. used a modified version of MBI and administered the instrument to a small population. The results allowed them to propose a model of burnout with eight stages. However, their model did not clarify or simplify the understanding of burnout. They moved to more rigorous methods of data collection and analysis using MBI as measurement instrument and expanded the population of employees to which results can be generalized. 2.2.3 Burnout and Nursing Employees in general experience burnout on the job, especially those in jobs with high contact with people. Nevertheless, nurses are considered at high risk of work-related stress and particularly susceptible to burnout among the different healthcare providers (Keane, Ducette Alder, 1985; Kilpatrick, 1989; Schaefer Moos, 1993; Schaufeli Janczur, 1994; Duquette, Kerouac Sandhu Beaudet, 1994; Farrington, 1995; Decker, 1997; Marsh, Beard Adams, 1999; Koivula, Paunonen Laippala, 2000; Taormina Law, 2000; Shimizu, Mizoue, Kubota, Mishima Nagata, 2003; Jenkins Elliott, 2004; Piko, 2006). This is also proven by the fact that burnout in nursing has received world-wide attention (Demerouti, Bakker, Nechreiner Schaufeli, 2000). Several studies have identified nurse burnout rates are as high as 40-50% (Hapell, Martin Pinikahana, 2003; Vahey, Aiken, Sloane, Clarke Vargas, 2004). Nurses are particularly susceptible to the development of burnout, mainly because of the nature and the em otional demands of their profession. Nurses experience considerable stress in their job because they have long working hours, a wide range of tasks, interpersonal conflict with patients and their families, doctors, and other co-workers, exposure to death and dying, and noise pollution (Schmitz, Neuman Opperman, 2000; Maslach, Schaufeli Leiter, 2001; Shimizu et al., 2003). Studies have also confirmed that stressful circumstances for hospital nurses are escalating and including work load (Foxall, Zimmerman, Standley Bene, 1990; Healey McKay, 2000; Koivula et al., 2000). Basically, nurses are subjected to many demands in the workplace which include physical demands and the psychological/emotional demands. The physical demands are related to the physical energy required to perform the daily duties of nursing such as transferring patients in and out of bed and lifting patients onto a bed. On the other hand, psychological/emotional demands are related to the emotional energy required to care for patients with chronic illn ess (Van Servellen Leake, 1993). Therefore, nurses who feel overloaded perceive a lack of meaningful connection with the patients. 2.3 Emotional Intelligence (EI) Emotional intelligence (EI) is complementary to cognitive abilities (IQ) (Devrim, Nadi, Mahmut, Mustafa Mustafa Kemal, 2005). Goleman (1995) stated that EI is significant to success. Goleman further explains the difference between people with high IQs who experience difficulties in their personal and professional lives and people with moderate IQs who are very successful in all their endeavours. Emotions are separated from that of the rational mind having independent views and a mind of their own (Freshwater Stickley, 2004). Therefore, one has two minds, a rational mind that thinks and an emotional mind that feels. In conclusion, both the rational mind and emotional mind, store memories and influence our responses, actions, and choices. Furthermore, EI such as academic intelligence can be learned and developed with age (Mayer, Caruso Salovey, 2000). Research has shown that people with high EI understand their own and others feelings, know how to manage themselves, deal successfully with others, and respond effectively to work demands (Dulewicz Higgs, 2003; Goleman, 2005). Cooper (1997) stated that people with high levels of EI experience more career success, build stronger personal relationships, lead more effectively, and enjoy better health than those with low EI. Hence, developing EI competencies in existing employees or finding individuals who posses these skills will enhance the organizations bottom line (Goleman, 1998a, 1998b) and ensure long-term success for the company. 2.3.1 Background and Definition of Emotional Intelligence (EI) The idea of EI has its roots in the social intelligences. EI was first proposed by Thorndike in 1921, who noted that it was of value in human interactions and relationships. Gardners (1983) multiple intelligence theory later also contributed to the theory of EI through the identification of intrapersonal and interpersonal intelligences. Interpersonal intelligence comprised of the ability to understand others and to co-operate with them, whereas intrapersonal intelligence comprised of the ability to be self-aware, to recognize ones own feelings, and to use this to operate successfully in life. However, the term EI was not brought into mainstream psychology until 1990s (Mayer, DiPaolo Salovey, 1990; Salovey Mayer, 1990). Hence, EI is a new construct since the first peer-reviewed article that was published in 1990 (Salovey Mayer, 1990). The concept is also described as a new theory which is still in the initial stage of development and testing (Ashkanasy, Hartel Daus, 2002; Cherniss , Extein, Goleman Weissberg, 2006). As a result, definition of EI varies. Salovey and Mayer (1990) first coined the term of EI and defined EI as the ability to monitor ones own and others feelings and emotions, to discriminate among them, and to use this information to guide ones thinking and actions. Mayer et al. (2000) further defined EI as an ability to recognize the meanings of emotions and their relationships, and reason and problem-solve on the basis of them. EI is involved in the capacity to perceive emotions, assimilate emotion related feelings, understand the information of those emotions, and manage them. However, the concept of EI was popularized by Goleman (1995) through his book Emotional Intelligence, which became a best-selling book for business and education leaders. Goleman (1998a) identified EI as the capacity for recognizing our own feelings and those of others, for motivating ourselves, and for managing emotions well in ourselves and in our relationships. In addition, Bar-On (2005) defined EI as a cross-section of interrelated emotional and social competencies, skills, and facilitators that determine how effectively we understand and express ourselves, understand others and relate with them, and cope with daily demands. In conclusion, recognizing feelings and controlling emotions are described as the core competencies of EI. Individuals who are emotionally intelligent can understand one another and each others views to overcome conflict and avoid damaging the relationship. Therefore, EI is about sensing what others are feelings and handling relationships effectively (Dulewicz Higgs, 2000). Previous research also addressed the relationship between EI and work outcome variables such as stress perceptions in the workplace (Bar-On, Brown, Kirkcaldy Thome, 2000; Nikolaou Tsaousis, 2002), job satisfaction (Wong Law, 2002), job commitment (Nikolaou Tsaousis, 2002), leader effectiveness (Higgs Aitken, 2003), and performance (Lam Kirby, 2002; Van Rooy Viswesvaran, 2004; Lopes, Grewal, Kadis, Gall Salovey, 2006). 2.3.2 Theories of Emotional Intelligence (EI) Since the emergence of the concept of EI in 1990s, many theories have been proposed. Nevertheless, three theories have gained acceptance among scholars and practitioners (Dulewicz, Higgs Slaski, 2003). These three major theoretical constructs each focused on understanding the roles of skills, traits, and abilities in EI (Emmerling Goleman, 2003). EI has been defined as an ability (Salovey Mayer, 1990), a set of traits and abilities (Bar-On, 2005) or a combination of skills and personal competencies (Goleman, 1995). The ability model is based on an individuals ability to use emotion as part of the reasoning process (Mayer et al., 2000). Mayer et al. asserted that EI depends on the ability to process emotional information and to use core abilities related to emotions. Bar-On (2005) conceptualized EI as a set of personality traits and abilities that predict emotional and social adaption within environments. Bar-On also affirmed that EI is teachable and learnable. According to Goleman (1995), EI is a set of learned skills and competencies and this conceptualization is most widely accepted outside academia. Golemans ideas have contributed to the development of leadership models that outline skills and competencies related to emotionally competent leadership (Emmerling Goleman, 2003). Additionally, the literature has evolved into two main categories of EI models: (1) ability model; and (2) mixed model (Feyerherm Rice, 2002). The Salovey and Mayer theory is considered an ability model of EI, while the Bar-On and Goleman theories are considered mixed model of EI (Mayer et al., 2000). Basically, the ability model encapsulates EI as a skill and the mixed model go beyond ability by including additional personality characteristics that leads to certain behavior. 2.3.2.1 Ability Model The ability model of EI is the Salovey and Mayer (1990) model which officially launched the field of EI. Salovey and Mayer viewed EI as an ability that exists, interacts, and complements an individuals cognitive capabilities. Ability theory promotes the relationship between cognition and emotion based on mental abilities (Mayer, Salovey Caruso, 2004). Salovey and Mayer conceptualized EI as a set of interrelated skills composed of four branches of abilities, which include: (1) perception and expression of emotion; (2) using emotions to facilitate thought; (3) understanding and analyzing emotions; and (4) managing emotions (Mayer et al., 2004). The four branches can be described as follows: (1) the perceiving emotions branch relates to the ability to detect emotions in oneself and in others; (2) the using emotions branch relates to the ability to use emotions in cognitive activities such as problem solving; (3) the understanding emotions branch relates to the ability to comprehend the complexity of emotional language and emotional relationships; and (4) the managing emotions branch relates to the ability for one to regulate emotions in oneself and in others. The ability model of EI is different from other theories because the model is the only one which utilizes an instrument designed to measure ability (Dulewicz et al., 2003). This model operationalizes EI using ability-based measures: the Mayer-Salovey-Caruso Emotional Intelligence Test (MECEIT) (Mayer, Salovey Caruso, 2002) and its predecessor, the Multifactor Emotional Intelligence Scale (MEIS) (Salovey Mayer, 1990). The ability tests measure how well people perform tasks and solve emotional problems, as opposed to other EI scales which rely on the individuals subjective assessment of his or her perceived emotional skills. However, ability tests are expensive and require more resources to administer and score. MSCEIT instrument is difficult to score and lacks workplace applicability (Brackett, Rivers, Shiffman, Lerner Salovey, 2006). Consequently, self-report assessment outnumbers ability tests are more widely used in the mixed models. 2.3.2.2 Mixed Models EI mixed theories highlight the emotional and social functioning of individuals (Goleman, 2005; Bar-On, 2006). Therefore, Bar-On categorizes his model of EI as a key of emotional-social intelligence (ESI). Bar-On (2005) asserted five key competencies are associated with ESI, whereby the five domains of this mixed model are: (1) intrapersonal capacity (the ability to be aware and understand ones own emotions and to express ones feelings and ideas); (2) interpersonal skills (the ability to be aware, understand, and appreciate others feelings as well as to build and maintain effective and satisfying relationships with others); (3) adaptability (the ability to adapt to various situations by effectively managing personal, social, and environmental changes by employing various skills such as problem solving, reality testing, and flexibility); (4) stress management strategies (the ability to manage emotions and to use those emotions to stay motivated and persistent); and (5) motivational an d general mood factors (the ability to be optimistic, to enjoy oneself and others, and to maintain positive feelings) (Bar-On et al., 2000). The Emotional Quotient Inventory (EQ-i), a self-report measure is considered as the most widely used measure of ESI (Bar-On, 2005). The EQ-i analyzes the concept of emotional and social functioning by measuring a persons ability to deal with daily demands and pressures. People who are taking EQ-i answer questions based on five competencies: (1) intrapersonal skills such as emotional self-awareness, self-regard, self-actualization, or independence; (2) interpersonal skills such as interpersonal relationships, empathy, and social responsibility; (3) adaptability, including problem solving, flexibility, and reality testing; (4) stress management, including tolerance and impulse control; and (5) general mood of optimism and happiness. Goleman developed his mixed model theory of EI by building on the work of Salovey and Mayer, in addition to other researchers in the field (Emmerling Goleman, 2003). Basically, Golemans model of EI can be grouped into personal competencies and social competencies that affect personal success in the workplace. Goleman (2005) stated that a personal competence is the ability to keep self-awareness and manage ones behaviors while a social competence is the ability to understand the behaviors of others and manage relationships effectively. These competencies are described in detail as: (1) self-awareness (knowing ones internal states, preferences, resources, and intuitions); (2) self-management (managing ones internal states, impulses, and resources); (3) motivation (emotional tendencies that facilitate reaching goals); empathy (awareness of others feelings, needs, and concerns); and (4) social skills (adeptness at inducing desirable responses in others) (Goleman, 1998a). Based on the emotional competencies identified by Goleman (1998a), the Emotional Competence Inventory (ECI) was designed to assess EI. ECI is a 360-degree scale which gathers self, subordinate, peer, and supervisory ratings on social and emotional competencies of individuals in organizations. Subsequently, Boyatzis (2007) designed Emotional Social Competency Instrument (ESCI), a multi-rater assessment in real organizational contexts which comprised of four emotional and social competencies, which include: (1) self-awareness; (2) self-management; (3) social awareness; and (4) relationship management. In general, EI mixed models stress performance based on behavioral competencies and personality traits suitable for a wide range of work contexts, job roles, and job levels (Petrides, Furnham Martin, 2004; Goleman, 2005; Boyatzis, 2007). The mixed model is also comprised of other measurement instruments. For examples, measures such as the Schutte Self-Report Emotional Intelligence Test (SSEIT) (Schutte, Malouff, Hall, Haggerty, Cooper, Golden Dornheim, 1998), and Wong and Laws (2002) leadership-focused measure of EI. Many studies in the literature utilize self-report measures of EI based on mixed model perspective that incorporates both disposition and ability (Chan, 2006). According to MacCann, Matthews, Zeidner and Roberts (2003), mixed model scales vastly outnumber ability tests at the stage of EI development, meaning that EI is more commonly assessed as a disposition, rather than as an ability. Additionally, self-report or peer-report measures require less amount of time to com plete and are most cost-effective than the ability based measure. 2.3.3 Emotional Intelligence (EI) and Nursing There is a large body of knowledge related to EI exists outside nursing whereas EI theory and research within nursing is scarce and a more recent phenomenon (Akerjordet Severinsson, 2007; Smith, Profetto-McGrath Cummings, 2009). Smith et al. (2009) conducted a literature review related to EI and nursing during 1995-2007. Smith et al. found only 21 theoretical and 9 empirical articles related to the subject and concluded that although the body of theoretical literature in nursing is growing, scientific research about EI and nursing is just beginning. Apart from that, researches that link EI and nursing are mostly correlation designs using small sample sizes. Akerjordet and Severinsson (2007) asserted that EI has significant implications for nurses quality of work in healthcare. Therefore some qualitative studies have been conducted to explore the concepts and ideas of EI in nursing (Akerjordet Severinsson, 2004; Freshwater Stickley, 2004; Kooker, Shoultz Codier, 2007; Hurley Rankin, 2008). Akerjordet and Severinsson (2004) used qualitative interviews to gain insight into mental health nurses emotional experiences in practice and sought to understand the connection between nurses articulations of emotions in practice and EI concepts. Four main themes emerged from the study, which include: (1) relationship with the patient; (2) the substance of supervision; (3) motivation; and (4) responsibility which are related to different aspects of EI. For instance, relationship with the patient which was a central research finding is linked to EI through the ability to interpret and communicate emotional information. Akerjordet and Severinsson co ncluded that EI implies important personal and interpersonal skills in nurses therapeutic use of self, critical reflection, and stimulates the search for a deeper understanding of professional nursing identity. Additionally, quantitative studies in nursing have linked EI with coping strategies (Rochester, Kilstoff Scott, 2005; Montes-Berges Augusto, 2007) and burnout (Gerits, Derksen, Verbruggen Katzko, 2005). Montes-Berges and Augusto (2007) investigated links between nursing students EI, coping with stress and success at school or work. They indicated that nursing students who possess EI competencies are more likely to manage the pressures of school and continue throughout the nursing programs. The findings further pointed out a moderate correlation between nurses EI and coping within work-related environments. Another study found a clear link between EI and burnout in nurses measured at two different points in time (Gerits et al., 2005). Gerits et al. conducted a two-year longitudinal study on the EI profiles with 380 nurses working in 56 Dutch residential facilities for people with mental retardation. The fewest symptoms of burnout were reported by female nurses with relatively high EI profiles and relatively low social skills. EI has been identified as important for leaders in healthcare environments (Vitello-Cicciu, 2002; Cummings, 2004; McQueen, 2004). Organizational literature supports the notion that strong leaders who know how to manage emotions within complex healthcare systems is needed and will further benefit patient care, nurses, and organizations (Snow, 2001; Herbert Edgar, 2004; Feather, 2009). Emotionally intelligent leaders use emotionally intelligent skill to recognize the professional and emotional needs of colleagues, establish positive relationships with nurses, motivate passion and dedication in the workplace and ultimately influence patient care practices (Vitello-Cicciu, 2003). In a nutshell, emotionally intelligent leaders secure a commitment for excellence in practice through emotionally intelligent relationships that promote improvements in thinking, critical decision making, and care delivery (Strickland, 2000; Snow, 2001; Goleman, 2005). In summary, EI concept is increasingly recognized and is making an appearance in nursing journals (Cadman Brewer, 2001; Evans Allen, 2002; Freshman Rubino, 2002). The literature revealed EI is important and relevant to nursing from both an empirical and a theoretical perspective. EI influences emotion within caring relationships, quality of care and stress management. Emotionally intelligent leaders influence employees retention, quality of patient care, and pati