Philosophy of Nursing

Every nurse holds her own personal views and beliefs about nursing. These views and beliefs encompass the nurse’s personal nursing philosophy. The nurse may find that her philosophy changes as her practice continues to grow over time. My philosophy as a new graduate nurse twelve years ago is much different from my philosophy today. I attribute this life experiences and to the growth I have experienced as both a person and a nurse. My personal definition of nursing is based on the nurse being a loving, compassionate, dependable, competent, responsible, comforting and passionate person. A nurse not only cares for her patient’s physical ailments but cares for the whole person and family unit. Nurses promote both physical and emotional well-being. Nurses should be able to recognize cultural differences and advocate for patients in a non-judgmental manner. Nursing is centered on health both good and bad. Nurses often find patients in poor health and work to assist them back to their normal health state. Often times, it is not realistic for patients to be able to return to their previous state of health. In this case nurses help patients adapt to their illness and lead productive lives despite managing chronic illness. Nursing not only consists of health promotion but also of illness prevention. Health promotion includes prevention of illness and also improving patient’s overall well-being. Nola Pender is a pioneer in health promotion and as a nurse I use her Health Promotion Model as a guide in my current nursing practice. To consider one’s philosophy of nursing, one inevitably considers our beliefs about man. I believe man exists as a unique and holistic individual within a culturally diverse society. In my culture, man is expected to be self-reliant and responsible for himself and his family. Self-reliance is attained by the ability to provide self-care. Self-care is the ability to provide for one’s own basic needs. If self-care is not maintained, illness/death may occur. My culture, like many others, considers the sick worthy of assistance. As nurses, it is our responsibility to offer assistance in bringing people back to their normal state of health if possible. Nurses do this by intervening in a manner that is acceptable to patients while also recognizing that patients have certain rights to refuse the care offered to them. It is important for nurses to recognize the many different reasons patients may not accept the care they are offering. Nurses should be non-judgmental and recognize cultural differences so that they may provide culturally competent care Philosophy of Nursing Every nurse holds her own personal views and beliefs about nursing. These views and beliefs encompass the nurse’s personal nursing philosophy. The nurse may find that her philosophy changes as her practice continues to grow over time. My philosophy as a new graduate nurse twelve years ago is much different from my philosophy today. I attribute this life experiences and to the growth I have experienced as both a person and a nurse. My personal definition of nursing is based on the nurse being a loving, compassionate, dependable, competent, responsible, comforting and passionate person. A nurse not only cares for her patient’s physical ailments but cares for the whole person and family unit. Nurses promote both physical and emotional well-being. Nurses should be able to recognize cultural differences and advocate for patients in a non-judgmental manner. Nursing is centered on health both good and bad. Nurses often find patients in poor health and work to assist them back to their normal health state. Often times, it is not realistic for patients to be able to return to their previous state of health. In this case nurses help patients adapt to their illness and lead productive lives despite managing chronic illness. Nursing not only consists of health promotion but also of illness prevention. Health promotion includes prevention of illness and also improving patient’s overall well-being. Nola Pender is a pioneer in health promotion and as a nurse I use her Health Promotion Model as a guide in my current nursing practice. To consider one’s philosophy of nursing, one inevitably considers our beliefs about man. I believe man exists as a unique and holistic individual within a culturally diverse society. In my culture, man is expected to be self-reliant and responsible for himself and his family. Self-reliance is attained by the ability to provide self-care. Self-care is the ability to provide for one’s own basic needs. If self-care is not maintained, illness/death may occur. My culture, like many others, considers the sick worthy of assistance. As nurses, it is our responsibility to offer assistance in bringing people back to their normal state of health if possible. Nurses do this by intervening in a manner that is acceptable to patients while also recognizing that patients have certain rights to refuse the care offered to them. It is important for nurses to recognize the many different reasons patients may not accept the care they are offering. Nurses should be non-judgmental and recognize cultural differences so that they may provide culturally competent care Philosophy of Nursing Abstract: This paper explores the personal nursing philosophy I plan to convey in my nursing career. I believe the nature of nursing is rooted in commitment to public service and the undeniable desire to help those in need. Nursing is more than treating an illness; rather it is focused on delivering quality patient care that is individualized to the needs of each patient.My philosophy of nursing incorporates the knowledge of medicine while combining it with relational, compassionate caring that respects the dignity of each patient. I believe nursing care should be holistic while honoring patient values. A crucial aspect of nursing is interprofessional relationships, and collaborative efforts among healthcare professionals promote quality patient care. My philosophy of nursing extends to my community in which health promotion is something I will continually strive for.Personal Philosophy of NursingFor as long as I can remember I have been overwhelmed with a longing desire to care for those in need, and I feel this ultimately led me to the career choice of nursing. I feel most fulfilled when I am serving and caring for others, and my personal nursing attitude is one that is centered on compassion and service. According to Merriam-Webster’s online dictionary (2012), a philosophy is â€Å"an analysis of the grounds of and concepts expressing fundamental beliefs,† and before entering to the profession of nursing, it is important to explore my personal values and principles that will guide my nursing practice.My philosophy of nursing incorporates the knowledge of medicine while combining it with relational, compassionate caring that respects the dignity of each patient. My philosophy is one that focuses on the empowerment each patient in the delivery of holistic nursing care. This paper will explore the values I feel are necessary in relating to patients as well as health professionals, my personal work culture, and society as a whole.Personal Philosoph yThe Nature of NursingThe nature of nursing is something that cannot be simplified to one word or phrase. Nursing is more than a profession; it is more than treating those who are ill, rather it is a model of care and service to others, and it is  continually evolving. The nature of nursing revolves around commitment to public service and an undeniable desire to help those in need. It is my belief that crucial aspects of nursing include the prevention of illness, the treatment of the ill, and the promotion of health, as well as caring for clients.Caring acknowledges what is important to the patient (Austgard, 2006), and I feel this shapes the delivery of nursing care. I believe to say that caring is not intertwined with nursing is to say that breathing has nothing to do with oxygen; for the two go hand and hand, and nursing would not be what it is without its aspect of caring, just like breathing would not be possible without oxygen. The nature of nursing should revolve around res pect for each patient and reverence of human dignity.The nature of nursing is also rooted in science and medical knowledge. It is the goal to prevent illness and treat those who are ill, and this requires a base level of medical knowledge to make nursing care possible. Since the medical field is something that is continually evolving, nurses must keep up to date with the current best practices and delivery of patient care. Nursing is a process that requires continual research and learning.Nursing and Patient CareIn regards to nursing and patient care, my philosophy of nursing focuses on holistic, patient-centered care, as well as a caring and compassionate patient relationship. A holistic view of the patient allows the nurse to connect with patients on a relational level in which nurses get to understand the values of patients, and this kind of practice separates physician care from nursing care.â€Å"Holism involves studying and understanding the interrelationships of the bio-psyc ho-social-spiritual dimensions of the person, recognizing that the whole is greater than the sum of its parts,† (Dossey, 2010, p.14), meaning holistic nursing is not only concerned with a patient’s physical well being, but it also concerned with patient’s emotional, spiritual, and mental well being. Nurses, by nature are concerned with a patient’s comfort, for â€Å"comfort remains a substantive need throughout life and, as such, should be considered an indispensable constituent of holistic nursing care,† (Malinowski & Stamler, 2002).Patients who feel comfortable cope better with their illness and have faster rates of healing then those patients who admit to being uncomfortable  (Malinowski & Stamler, 2002) and as a nurse it is my goal to make sure my patient is physically comfortable as well as mentally and emotionally comfortable. It is my mission to make my care centered upon the patient’s needs and wishes. I believe it is important for patient’s to be informed and be active in their care, and I hope to have a collaborative relationship with my patients so that their needs and wants are met.I want my personal nursing to revolve around building a trusting and caring relationship with patients because â€Å"to establish a trusting relationship is necessary in order to see the situation from the patient’s perspective and an absolute prerequisite for acknowledging and realizing a patient’s values,† (Austgard, 2006, p.16). I value what is important to each patient, and even if his or her wishes are something I personally disagree with, it is still my moral and ethical responsibility to treat the personal needs of my patient and work for the best possible outcome.Nursing and Healthcare ProfessionalsNot only is nursing concerned with patient relationships, but also it involves relations with many other health care professionals as well, for nursing care could not be effective would not effectiv e without the help of other health care professionals. In the past, health care relationships stemmed from the hierarchal basis, and communication took place on a vertical level, but with health care delivery evolving, interdisciplinary teamwork has become a prominent aspect in patient care. As a nurse, I desire to have an open, honest, and effective relationship with other health care professionals while keeping the patient’s needs and wishes as the driving force for care.Communication is a key element in any relationship and it is essential in the health care relationships. Interprofessional collaborative practice has shown to improve patient outcomes and retention of medical staff (Wood, Flavell, Vanstolk, Bainbridge, & Nasmith, 2009), thus collaboration is something I feel is critical for my nursing practice. I would like for my relationship with other health care professionals to be one of collaboration, rather than competition.â€Å"Health professionals must be able to work in collaborative practice models such as interprofessional teams in order to ensure consistent, continuous and reliable care,† (Wood et al., 2009) and this supports the notion that interprofessional teamwork in nursing care is essential for the best patient care. I feel that effective  patient care and positive patient outcomes should be the driving force behind interprofessional health care relationships.Nursing and the Work CultureA work culture is the attitude and personality of a hospital unit, and I feel that a work culture can significantly influence patient care delivery. My preferred work culture would be one consisting of interprofessional collaboration, open communication, and positive attitudes. Teamwork is an essential component of nursing, and I would like to work on a unit in which teamwork is valued and put into practice.Communication is critical for a positive work culture, and I personally would like a culture in which the opinion of the staff is encou raged and valued. It is my philosophy that a positive work culture will positively affect patient moral, and this contributes to better patient outcomes. Nursing and the Environment and SocietyAs a nurse, I feel as though my responsibility to the health and safety of others goes farther than the hospital of clinic I work in. â€Å"Nursing has a disciplinary goal to contribute to the health of individuals and the overall health of society,† (McCurry, Revell & Roy, 2009) and I believe nurses are obligated to promote health in their communities and nationwide. Since my philosophy of nursing is more than a profession and that is something that is focused on the commitment to public service, it would be unethical for me to ignore the health care needs of my community.As a nurse, it is very important that I aid in addressing the healthcare needs of my personal community and environment as well as society as a whole. I feel as though it is my duty and responsibility to take an activ e role in healthcare issues among the country, including issues such as smoking cessation and primary prevention of health care. I personally would like to be a resource for my environment and take a role in health promotion throughout society.Nurses across the nation should take and active role in promoting health across the nation in working for the safety of all individuals. Not only do I feel as though it is important to focus on my community, but I also feel responsible for helping those who have limited healthcare access, especially those in underprivileged areas of the world. I desire to take part in medical trips  oversees to promote health education and wellness in areas where this information is limited.Vision of Personal Nursing PracticeMy vision for nursing practice focuses on what is doing what is most beneficial to my patient. I hope to build caring, trusting relationships with my patients as well as play a positive role in their health outcome. No two patients will ever be the same, and my vision is to individualize care for each of my patients so their personal, emotional, and physical needs can be met. I always want to value each patient as an individual and respect his or her needs and dignity.My goal is to empower each patient to be active in their care in hopes of improving patient outcomes. Personally, I would like to continue to practice nursing care that is congruent with the best evidence to date, and continue to research and discover better ways of doing things. My vision of my nursing practice is to deliver quality and reliable patient care while promoting health in my community.ConclusionThrough this philosophy paper, I have explored what nursing truly means to me, and have become more aware of principles I value for clinical practice. I value holistic nursing and want to value each patient as an individual with varying needs. Respect for every patient is essential in preserving a patient’s dignity.My goal is for the patient to always be the focus of care and to make sure the patient’s values are understood. Interprofessional collaboration is an aspect I hope to implement in my nursing practice in order to better serve my patients. I desire to work in a healthy working environment in which open communication is encouraged. Nursing is something I plan to extend beyond the hospital in an effort to improve the health of my community and the country as a whole. This information and these personal values will serve as a guide for my personal standards of nursing practice. Philosophy of Nursing Every nurse holds her own personal views and beliefs about nursing. These views and beliefs encompass the nurse’s personal nursing philosophy. The nurse may find that her philosophy changes as her practice continues to grow over time. My philosophy as a new graduate nurse twelve years ago is much different from my philosophy today. I attribute this life experiences and to the growth I have experienced as both a person and a nurse. My personal definition of nursing is based on the nurse being a loving, compassionate, dependable, competent, responsible, comforting and passionate person. A nurse not only cares for her patient’s physical ailments but cares for the whole person and family unit. Nurses promote both physical and emotional well-being. Nurses should be able to recognize cultural differences and advocate for patients in a non-judgmental manner. Nursing is centered on health both good and bad. Nurses often find patients in poor health and work to assist them back to their normal health state. Often times, it is not realistic for patients to be able to return to their previous state of health. In this case nurses help patients adapt to their illness and lead productive lives despite managing chronic illness. Nursing not only consists of health promotion but also of illness prevention. Health promotion includes prevention of illness and also improving patient’s overall well-being. Nola Pender is a pioneer in health promotion and as a nurse I use her Health Promotion Model as a guide in my current nursing practice. To consider one’s philosophy of nursing, one inevitably considers our beliefs about man. I believe man exists as a unique and holistic individual within a culturally diverse society. In my culture, man is expected to be self-reliant and responsible for himself and his family. Self-reliance is attained by the ability to provide self-care. Self-care is the ability to provide for one’s own basic needs. If self-care is not maintained, illness/death may occur. My culture, like many others, considers the sick worthy of assistance. As nurses, it is our responsibility to offer assistance in bringing people back to their normal state of health if possible. Nurses do this by intervening in a manner that is acceptable to patients while also recognizing that patients have certain rights to refuse the care offered to them. It is important for nurses to recognize the many different reasons patients may not accept the care they are offering. Nurses should be non-judgmental and recognize cultural differences so that they may provide culturally competent care

Seminar on Ubiquitous Computing

UBIQUITIOUS COMPUTING Varun. R USN- 1RE08EC110 Reva Institute of Technology and Management Bangalore. [email  protected] com Abstract- The highest ideal of ubicomp is to make a computer so imbedded, so fitting, so natural, that we use it without even thinking about it. One of the goals of ubiquitous computing is to enable devices to sense changes in their environment and to automatically adapt and act based on these changes, based on user needs and preferences.The technology required for ubiquitous computing comes in three parts: cheap, low- power computers that include equally convenient displays, a network that ties them all together, and software systems implementing ubiquitous applications. Keywords— ubicomp, nanotechnology Introduction Ubiquitous computing (often abbreviated to â€Å"ubicomp†) refers to a new genre of computing in which the computer completely permeates the life of the user. In ubiquitous computing, computers become a helpful but invisible force, assisting the user in meeting his or her needs without getting in the way.Mark Weiser, the originator of the term â€Å"ubiquitous computing†, â€Å"described it this way: â€Å"†¦ [Ubiquitous computing’s] highest ideal is to make a computer so imbedded, so fitting, so natural, that we use it without even thinking about it. † It is also referred to as Pervasive computing. Pervasive computing environments involve the interaction, coordination, and cooperation of numerous, casually accessible, and often invisible computing devices. These devices will connect via wired and wireless links to one another as well as to the global networking infrastructure to provide more relevant information and integrated services.Existing approaches to building distributed applications, including client/server computing, are ill suited to meet this challenge. They are targeted at smaller and less dynamic computing environments and lack sufficient facilities to manage changes in the network configurations. Networked computing devices will proliferate in the user’s landscape, being embedded in objects ranging from home appliances to clothing. Applications will have greater awareness of context, and thus will be able to provide more intelligent services that reduce the burden on users to direct and interact with applications.Many applications will resemble agents that carry out tasks on behalf of users by exploiting the rich sets of services available within computing environments. Our preliminary approach is to activate the world and provide hundreds of wireless computing devices per person per office, of all scales. This has required network in operating systems, user interfaces, networks, wireless, displays, and many other areas. We call our work as â€Å"ubiquitous computing†. This is different from PDA’s, dynabooks, or information at your fingertips.It is invisible; everywhere computing that does not live on a personal device of a ny sort, but is in the woodwork everywhere. Nanotechnology and Wireless Technology If computers are to be everywhere, unobtrusive, and truly helpful, they must be as small as possible and capable of communicating between themselves. Technological movements supporting these goals are already well underway under the rubrics nanotechnology and wireless computing. Nanotechnology The trend toward miniaturization of computer components down to an atomic scale is known as nanotechnology.Nanotechnology involves building highly miniaturized computers from individual atoms or molecules acting as transistors, which are the heart of the computer chip. The number of transistors in a chip is indicative of its power. Therefore, nanotechnology’s extreme miniaturization of transistors allows for impressive levels of computing power to be put into tiny packages, which can then be unobtrusively tucked away. Wireless Computing Wireless computing refers to the use of wireless technology to connec t computers to a network.Wireless computing is so attractive because it allows workers to escape the tether of a network cable and access network and communication services from anywhere within reach of a wireless network. Wireless computing has attracted enormous market interest, as witnessed by consumer demand for wireless home networks, which can be purchased for several hundred dollars. Context-Awareness and Natural Interaction Small computers that communicate wirelessly provide a necessary infrastructure for ubiquitous computing. However, infrastructure is only half of the battle.As noted above, the ubiquitous computing movement aims to make computers more helpful and easier to use. Indeed, computers should be able to accurately anticipate the user’s needs and accommodate his or her natural communication modes and styles. These themes are captured with-in the ubiquitous computing movement’s focus on context-aware computing and natural interaction. Context-Awarenes s The promise of context-awareness is that computers will be able to understand enough of a user’s current situation to offer services, resources, or information relevant to the particular context.The attributes of context to a particular situation vary widely, and may include the user’s location, current role (mother, daughter, office manager, soccer coach, etc. ), past activity, and affective state. Beyond the user, context may include the current date and time, and other objects and people in the environment. The application of context may include any combination of these elements. For example, a context-aware map might use the information that the user is away from home, has no appointments, and that the time is 6:00 in the evening to determine that the user could soon be interested in dinner.It would then prepare to offer the user guidance to nearby restaurants should he or she makes such a request. Natural Interaction Currently, using the computer is part of the task we are attempting to accomplish—something else to focus on, learn, or do in order to accomplish a goal. The idea behind natural interaction is for the computer to supply services, resources, or information to a user without the user having to think about the rules of how to use the computer to get them. In this way, the user is not preoccupied with the dual tasks of using the computer and getting the services, resources, or information.Donald Norman, a well-known researcher in human–computer interaction, once said that he doesn’t want a word processor; he wants a letter writer—something that will allow him to get the job done of writing a letter, without the instrument getting in the way. UbiquiTrain The UbiquiTrain system is based on a database of training content to which users connect via desktop computers and wireless handheld systems. UbiquiTrain loads training content according to an algorithm that includes a number of context-related cues. The first cue centers on the user’s schedule.For example, if there is an upcoming meeting called by the user, UbiquiTrain would load training content on how to lead meetings. As the meeting time approaches, this training content floats to the top of the list of topics available. A second cue invokes the context of the user’s current activities. If the user is working on a task related to an item on his or her to-do list, UbiquiTrain would load corresponding content, as well. For example, the user working on a proposal would cue UbiquiTrain to call up training content on written communication in general and proposal writing in particular.UbiquiTrain holds content at the ready should users ask for it. The system does not demand the user’s attention. As befits the nature of ubiquitous computing, users interact with UbiquiTrain in the way that feels most natural to them. Some users talk to the system, asking it to show them a particular piece of training content. Other s, not yet comfortable with talking to a computer, use the touch screen. UbiquiTrain reacts to the user, as well. Noting the confusion on the user’s face as it explains how to deal with attendees who derail meetings, for example UbiquiTrain tries explaining the concept a different way.It then offers a short video example. Observing that the user is nodding, UbiquiTrain resumes the normal course of training. Of course, if users are looking for information on a particular topic, they can skip straight to the content simply by asking for it. UbiquiTrain is flexible enough to understand the different ways users might request a given piece of content. UbiquiTrain is more than a means to deliver already-developed training content. The system also offers important benefits in training needs assessment by monitoring trends in training content demands across users.The system takes action when it senses a trend in demand for certain broad areas of training content among members of part icular departments or among workers with similar duties across different departments. As a means of respecting user’s privacy, the system polls them and asks if they would like to request in-depth training on the topic, taking suggestions for areas in which users might want particular detail. If sufficient interest is found, the results are then forwarded to the group responsible for training in the organization. By observing trends in content demand, UbiquiTrain can also sense when its database is incomplete.If users ask for content that doesn’t exist in the database, the request is logged. If a sufficient number of similar requests are received, the system generates a requisition for new content. In this way, the database stays current with the needs of its users. Finally, UbiquiTrain can help evaluate the training it has delivered. The most overt way is to ask the user for feedback on the training received. A second way is have the user request relevant coworkers to evaluate him or her in a given area at a given time, if appropriate. The rating task, of course, is administered by UbiquiTrain through the coworkers’ computers or handhelds.Raters can choose to make their ratings and comments anonymous, if they wish. Once all of the data are compiled, UbiquiTrain feeds them back to the user and offers appropriate development suggestions. The system makes use of the data, as well, to track the effectiveness of the training it has delivered. Clearly, UbiquiTrain offers important benefits to all constituents. Users have a convenient, up-to-date training tool that unobtrusively responds to their needs. At the corporate level, the training needs within the organization are easily tracked and clearly delineated and can be analyzed to fine detail. Current Embedded TechnologyEmbedded technology is the process of introducing computing power to various appliances. These devices are intended to perform certain specific jobs and processors giving the c omputing power are designed in an application oriented way. Computers are hidden in numerous information appliances which we use in our day to- day life. These devices find there application in every segment of life such as consumer electronics, avionics, biomedical engineering, manufacturing, process control, industrial, communication, defence etc†¦ Embedded systems, based on there functionality and performance requirement are basically categorized as: i.Stand alone systems ii. Real time systems iii. Networked systems iv. Mobile devices Stand alone systems work in stand alone mode, taking inputs and producing desired outputs. They do not have any dependence on other systems. Embedded systems in which some specific work has to be done in a specific time period are called Real time systems. Meeting the dead line is the most important requirement of a real time system. In Hard real time systems, missing a deadline may lead to a atastrophe and in Soft real time systems such proble m is not present.Systems which are provided with network interfaces and accessed by networks such as LAN or the Internet are called Networked Systems. Networking may be wired or wireless. Mobile devices are devices which move from one location to another, like mobile phones, PDA’S etc. Today, many people carry numerous portable devices, such as laptops, mobile phones, PDAs and mp3 players, for use in their professional and private lives. For the most part, these devices are used separately i. e. , their applications do not interact.However, if they could interact directly, participants at a meeting could share documents or presentations, business cards would automatically find their way into the address register on a laptop and the number register on a mobile phone, as commuters exit a train, their laptops could remain online; likewise, incoming email could now be diverted to their PDAs. In such a distributed environment where several embedded devices has to communicate and c o-ordinate with each other. For this a communication link is required which may be wired or wireless.In initial stages of Networked embedded system environments wired connection was preferred as it provided a safer and faster channel for communication. But the cost, immovability and the cables running around the floorboards became less attractive. On top of this, dishing out the cash for network cards, cables and a hub/switch reserved this practice to the more elite computer users, until wireless networking hit the scene. Infrared communication was initially used for wireless communication because of the low cost offered by it. But it suffered from the limitation that it can be used only within Line Of Sight. IEEE introduced 802. 1 as the international standard for wireless LANs. This used a 2. 4GHz transmission band while maintaining a steady 1-2 Mbps bandwidth rate. Being that this was extremely slow compared to 100Mbit wired LANs, it took a while for the 802. 11 standard to devel op into a viable solution, achieved shortly after with the 802. 11a, b and g standards, offering bandwidth ranging from 11Mbps to 54Mbps. Although this is still considerably short of the 100Mbit found in cabled networks, 802. 1 x wireless technologies is now literally regarded as the future of networking. Bluetooth, Wi-Fi, Wi-Max are the latest solutions, under the 802. x standard, for wireless communication over short, medium and long range communication respectively. Pervasive Computing Earlier in this paper, we characterized a pervasive computing environment as one saturated with computing and communication capability, yet so gracefully integrated with users that it becomes a ‘‘technology that disappears. ’’ Since motion is an integral part of everyday life, such a technology must support mobility; otherwise, a user will be acutely aware of the technology by its absence when he moves. Hence, the research agenda of pervasive computing subsumes that of mob ile computing, but goes much further.Specifically, pervasive computing incorporates four additional research thrusts into its agenda, as illustrated by Figure 1. Effective Use of Smart Spaces The first research thrust is the effective use of smart spaces. A space may be an enclosed area such as a meeting room or corridor, or it may be a well-defined open area such as a courtyard or a quadrangle. By embedding computing infrastructure in building infrastructure, a smart space brings together two worlds that have been disjoint until now [16]. The fusion of these worlds enables sensing and control of one world by the other.A simple example of this is the automatic adjustment of heating, cooling and lighting levels in a room based on an occupant’s electronic profile. Influence in the other direction is also possible — software on a user’s computer may behave differently depending on where the user is currently located. Smartness may also extend to individual objects, whether located in a smart space or not. Invisibility The second thrust is invisibility. The ideal expressed by Weiser is complete disappearance of pervasive computing technology from a user’s consciousness. In practice, a reasonable approximation to this ideal is minimal user distraction.If a pervasive computing environment continuously meets user expectations and rarely presents him with surprises, it allows him to interact almost at a subconscious level [46]. At the same time, a modicum of anticipation may be essential to avoiding a large unpleasant surprise later — much as pain alerts a person to a potentially serious future problem in a normally-unnoticed body part. Localized Scalability The third research thrust is localized scalability. As smart spaces grow in sophistication, the intensity of interactions between a user’s personal computing space and his surroundings increases.This has severe bandwidth, energy and distraction implications for a wireless mobile user. The presence of multiple users will further complicate this problem. Scalability, in the broadest sense, is thus a critical problem in pervasive computing. Previous work on scalability has typically ignored physical distance — a web server or file server should handle as many clients as possible, regardless of whether they are located next door or across the country. The situation is very different in pervasive computing.Here, the density of interactions has to fall off as one moves away — otherwise both the user and his computing system will be overwhelmed by distant interactions that are of little relevance. Although a mobile user far from home will still generate some distant interactions with sites relevant to him, the preponderance of his interactions will be local. Like the inverse square laws of nature, good system design has to achieve scalability by severely reducing interactions between distant entities. This directly contradicts the current etho s of the Internet, which many believe heralds the ‘‘death of distance. ’’Masking Uneven Conditioning The fourth thrust is the development of techniques for masking uneven conditioning of environments. The rate of penetration of pervasive computing technology into the infrastructure will vary considerably depending on many non-technical factors such as organizational structure, economics and business models. Uniform penetration, if it is ever achieved, is many years or decades away. In the interim, there will persist huge differences in the ‘‘smartness’’ of different environments — what is available in a well-equipped conference room, office, or classroom may be more sophisticated than in other locations.This large dynamic range of ‘‘smartness’’ can be jarring to a user, detracting from the goal of making pervasive computing technology invisible. One way to reduce the amount of variation seen by a us er is to have his personal computing space compensate for ‘‘dumb’’ environments. As a trivial example, a system that is capable of disconnected operation is able to mask the absence of wireless coverage in its environment. Complete invisibility may be impossible, but reduced variability is well within our reach. [pic]This figure shows how research problems in pervasive computing relate to those in mobile computing and distributed systems. New problems are encountered as one move from left to right in this figure. In addition, the solution of many previously-encountered problems becomes more complex. As the modulation symbols suggest, this increase in complexity is multiplicative rather than additive — it is very much more difficult to design and implement a pervasive computing system than a simple distributed system of comparable robustness and maturity. Note that this figure describes logical relationships, not temporal ones.Although the evolution o f research effort over time has loosely followed this picture, there have been cases where research effort on some aspect of pervasive computing began relatively early. For example, work on smart spaces began in the early 1990’s and proceeded relatively independently of work in mobile computing. Figure 1: Taxonomy of Computer Systems Research Problems in Pervasive Computing Example Scenarios What would it be like to live in a world with pervasive computing? To help convey the ‘‘look and feel’’ of such a world, we sketch two hypothetical scenarios below.We have deliberately chosen scenarios that appear feasible in just a few years. These examples use Aura as the pervasive computing system, but the concepts illustrated are of broad relevance. Scenario 1 Jane is at Gate 23 in the Pittsburgh airport, waiting for her connecting flight. She has edited many large documents, and would like to use her wireless connection to e-mail them. Unfortunately, bandwid th is miserable because many passengers at Gates 22 and 23 are surfing the web. Aura observes that at the current bandwidth Jane won’t be able tofinish sending her documents before her flight departs.Consulting the airport’s network weather service and flight schedule service, Aura discovers that wireless bandwidth is excellent at Gate 15, and that there are no departing or arriving flights at nearby gates for half an hour. A dialog box pops up on Jane’s screen suggesting that she go to Gate 15, which is only three minutes away. It also asks her to prioritize her e-mail, so that the most critical messages are transmitted first. Jane accepts Aura’s advice and walks to Gate 15. She watches CNN on the TV there until Aura informs her that it is close to being done with her messages, and that she can start walking back.The last message is transmitted during her walk, and she is back at Gate 23 in time for her boarding call. Scenario 2 Fred is in his office, fr antically preparing for a meeting at which he will give a presentation and a software demonstration. The meeting room is a ten-minute walk across campus. It is time to leave, but Fred is not quite ready. He grabs his PalmXXII wireless handheld computer and walks out of the door. Aura transfers the state of his work from his desktop to his handheld, and allows him to make his final edits using voice commands during his walk. Aura infers where Fred is going from his calendar and the campus location racking service. It downloads the presentation and the demonstration software to the projection computer, and warms up the projector. Fred finishes his edits just before he enters the meeting room. As he walks in, Aura transfers his final changes to the projection computer. As the presentation proceeds, Fred is about to display a slide with highly sensitive budget information. Aura senses that this might be a mistake: the room’s face detection and recognition capability indicates tha t there are some unfamiliar faces present. It therefore warns Fred. Realizing that Aura is right, Fred skips the slide.He moves on to other topics and ends on a high note, leaving the audience impressed by his polished presentation. Missing Capabilities These scenarios embody many key ideas in pervasive computing. Scenario 1 shows the importance of pro activity: Jane is able to complete her e-mail transmission only because Aura had the foresight to estimate how long the whole process would take. She is able to begin walking back to her departure gate before transmission completes because Aura looks ahead on her behalf. The scenario also shows the importance of combining knowledge from different layers of the system.Wireless congestion is a low-level system phenomenon; knowledge of boarding time is an application or user-level concept. Only by combining these disparate pieces of knowledge can Aura help Jane. The scenario also shows the value of a smart space. Aura is able to obtain k nowledge of wireless conditions at other gates, flight arrival/departure times and gates, and distance between gates only because the environment provides these services. Scenario 2 illustrates the ability to move execution state effortlessly across diverse platforms — from a desktop to a handheld machine, and from the handheld to the projection computer.Self-tuning, or automatically adjusting behavior to fit circumstances, is shown by the ability to edit on the handheld using speech input rather than keyboard and mouse. The scenario embodies many instances of pro activity: inferring that Fred is headed for the room across campus, warming up the projector, transferring the presentation and demonstration, anticipating that the budget slide might be displayed next, and sensing danger by combining this knowledge with the inferred presence of strangers in the oom. The value of smart spaces is shown in many ways: the location tracking and online calendar services are what enable A ura to infer where Fred is heading; the software-controlled projector enables warm up ahead of time; the camera-equipped room with continuous face recognition is key to warning Fred about the privacy violation he is about to commit. Perhaps the biggest surprise in these scenarios is how simple and basic all the component technologies are.The hardware technologies (laptops, handhelds, wireless communication, software-controlled appliances, room cameras, and so on) are all here today. The component software technologies have also been demonstrated: location tracking, face recognition, speech recognition, online calendars, and so on. Why then do these scenarios seem like science fiction rather than reality today? The answer lies in the fact that the whole is much greater than the sum of its parts. In other words, the real research is in the seamless integration of component technologies into a system like Aura.The difficult problems lie in architecture, component synthesis and system-l evel engineering. Difference between traditional networking and pervasive computing These connections are fundamentally unlike those we associate with networks. Rather than using the network to connect computers that are being used directly by people, these appliances communicate over networks such that people do not directly monitor the communication between machines and programs.The majority of these communications will occur in an end-to-end structure that does not include a human at any point. The number of machines connected to the Internet has been increasing at an exponential rate and will continue to grow at this rate as the existing networks of embedded computers, including those that already exist within our automobiles, are connected to the larger, global network, and as new networks of embedded devices are constructed in our homes and offices.The kinds of devices that will be used to access the Internet are no longer confined to desktops and servers, but include small de vices with limited user interface facilities (such as cell phones and PDAs); wireless devices with limited bandwidth, computing power, and electrical power; and embedded processors with severe limitations on the amount of memory and computing power available to them. Many of these devices are mobile, changing not only geographic position, but also their place in the topology of the network. Unlike traditional Desktop Computers and existing networks, the new devices will have the following characteristics: 1.Many will have small, inexpensive processors with limited memory and little or no persistent storage. 2. They will connect to other computing elements without the direct intervention of users. 3. Often, they will be connected by wireless networks. 4. They will change rapidly, sometimes by being mobile, sometimes by going on and offline at widely varying rates. Over time, they will be replaced (or fail) far more rapidly than is now common. 5. They will be used as a source of infor mation, often sending that information into the center of the network to which they are attached.Ubi-Finger Here, in contrast, Ubi-Finger is the gesture-i/p device, which is simple, compact and optimized for mobile use. Using our systems, a user can detect a target device by pointing with his/her index finger, and then control it flexibly by performing natural gestures of fingers (Fig. 1). [pic][pic][pic] | | | | |By pointing a light and making| |The light will turn on! | |a gesture like â€Å"push a | | | |switch†. | | |Figure- 1 An example to control Home Appliances | [pic] Figure- 2 As shown in fig. 2, ubi-finger consists of three sensors to detect gestures of fingers, an infrared transmitter to select a target device in real world and a microcomputer to control these sensors and communicate with a host computer. each sensor generates the information of motions as follows: (1) a bending degree of the index finger, (2) tilt angles of the wrist, (3) operations of touch senso rs by a thumb.We use (1) and (2) for recognition of gestures, and use (3) for the trigger mechanism to start and stop gesture recognitition. Information Hoppers and Smart Posters Once these zones are setup, computers on the network will have some interesting capabilities. The system will help to store and retrieve data in an Information hopper. This is a timeline of information that keeps track of when data is created. The hopper knows who created it, where they were and who they were with. Another application that will come out of this ultrasonic location system is the smart poster.A convention computer interface requires us to click on a button on your computer screen. In this new system, a button can be placed anywhere in your workplace, not just on the computer display. The idea behind smart posters is that a button can be a piece of paper that is printed out and struck on a wall. Smart posters will be used to control any device that is plugged into the network. The poster will know where to send a file and a user’s preferences. Smart posters could also be used in advertising new services.To press a button on a smart poster, a user will simply place his or her bat in the smart poster button and click the bat. The system automatically knows who is pressing the poster’s button. Posters can be created with several buttons on it. Ultrasonic location systems will require us to think outside of the box. Traditionally, we have used our files, and we may back up these files on a network server. This ubiquitous network will enable all computers in a building to transfer ownership and store all our files in a central timeline. HAVi- An Implementation in Consumer Appliance EnvironmentHAVi is a standard for home appliances consisting of a set of APIs, services, and a standard for communication. HAVi’s primary goal is providing a dynamic service environment in which software components can discover and interact with other. It provides mechanisms fo r devices to discover, query and control other appliances on the home network, and provides system services such as message and event. Eight major consumer electronics manufacturers have come up with an open standard enabling home entertainment devices to communicate intelligently with each other.The HAVi(Home Audio Video Interoperability) standard promises to bring true platform independent interoperability to consumer devices using high bandwidth IEEE 1394 (FireWire) as the connecting medium. Major consumer electronics, software, semiconductor and computer manufacturers, namely Grundig, Hitachi, Panasonic, Philips, Sharp, Sony, Thomson and Toshiba along with now over 30 other participants, have formed a non-profit organization called HAVi (Home Audio Video Interoperability) for promoting the development of interoperable consumer products.The goal of HAVi organization is to provide a standard open architecture for intelligent audio and video devices to interoperate with each other regardless of manufacturer, operating system, CPU or programming language used for implementation. The simplest example can be time synchronization between different devices. TV set might get the correct time from the broadcast stream and the other devices can query the TV and set their own clocks according to it. Setting the VCR to record a program is a familiar situation users usually have problems with.With HAVi enabled devices this task can be made very easy. User can select the program he wishes to record with the Electronic Program Guide (EPG) residing on a digital TV set (or set top- box). The TV then locates an available recorder (e. g. , a VCR or a recording DVD device) and commands it to record the program supplying it with the time, length and channel parameters taken from the EPG. Thus, the user doesn’t need to program or touch the recording device in any way. The advantages of Pervasive Computing:We increasingly rely on the electronic creation, storage, and trans mittal of personal, financial, and other confidential information, and demand the highest security for all these transactions and require complete access to time-sensitive data, regardless of physical location. We expect devices — personal digital assistants, mobile phones, office PCs and home entertainment systems — to access that information and work together in one seamless, integrated system. Pervasive computing gives us the tools to manage information quickly, efficiently, and effortlessly.It aims to enable people to accomplish an increasing number of personal and professional transactions using a new class of intelligent and portable appliances or â€Å"smart devices† embedded with microprocessors that allow users to plug into intelligent networks and gain direct, simple, and secure access to both relevant information and services.. It gives people convenient access to relevant information stored on powerful networks, allowing them to easily take action an ywhere, anytime.Pervasive computing simplifies life by combining open standards-based applications with everyday activities. It removes the complexity of new technologies, enables us to be more efficient in our work and leaves us more leisure time and thus pervasive computing is fast becoming a part of everyday life. Concerns The power ubiquitous computing promises carries with it significant risks. One such risk is associated with the amount of privacy that must be sacrificed to see the benefits of truly helpful computers.Another is that early, â€Å"bleeding edge† applications of ubiquitous computing will turn out to be more ambitious than effective, leading some to prematurely conclude that the idea is a failure. We address each of these concerns below. Privacy Issues Simply put the more software tracks users, the more opportunities exist to trample on their right to privacy. To some degree, these issues are already being argued in the contexts of corporate e-mail snooping and the use of IT software that can track user activity down to the level of individual keystrokes.However, factoring in the idea of software that can track and act upon a user’s physical presence and form of activity leads to privacy concerns of a magnitude beyond those currently debated. The privacy implications of ubiquitous computing implementations must always be accorded the most careful consideration. Without powerful standards surrounding user privacy, the future world of ubiquitous computing may very well shift from one of ease and convenience to one where each of us has an inescapable sense of being watched, at best, and no control over our personal information, at worst.Such prospects are clearly far from desirable. Growing Pains Systems that can act as subtly as those described will not come without a substantial developer learning curve. As system developers learn from their mistakes, there will undoubtedly be at least one premature declaration that truly ubiqui tous computing is an impractical ideal and that the interim efforts are too riddled with problems to be usable. We cannot guarantee that ubiquitous computing will fulfill its promise. However, we would argue that it ought to do so, based on the strong trend we have observed toward more powerful, more usable software.The first author recalls a word processor from about 1984 that required the manual entry of printer codes for boldface and italic fonts. Advanced ideas like templates and styles—and, come to think of it, tables—were far from consideration as features. Modern word processors are very powerful, flexible, and easy to use compared to anything that has come before. Usability is definitely a recognized goal in software design, and much has been learned to make new software—even unique, new applications—very easy to use.It should only get better. Ongoing Research: A number of leading technological organizations are exploring pervasive computing. Xero x's Palo Alto Research Center (PARC), for example, has been working on pervasive computing applications since the 1980s. Although new technologies are emerging, the most crucial objective is not, necessarily, to develop new technologies. IBM's project Planet Blue, for example, is largely focused on finding ways to integrate existing technologies with a wireless infrastructure.Carnegie Mellon University's Human Computer Interaction Institute (HCII) is working on similar research in their Project Aura, whose stated goal is â€Å"to provide each user with an invisible halo of computing and information services that persists regardless of location. † The Massachusetts Institute of Technology (MIT) has a project called Oxygen. MIT named their project after that substance because they envision a future of ubiquitous computing devices as freely available and easily accessible as oxygen is today.What is this next generation going to look like? Today the uses of Internet are limited a s its users look for read-mostly information. As we move to a world where the Internet is used as an infrastructure for embedded computing, all this will change. We can hypothesize that the individual utility of mobile communication, wireless appliances and the respective mobile services – pervasive technologies in general – will be exploited through a digital environment that is – †¢ aware of their presence sensitive, adaptive and responsive to their needs, habits and emotions †¢ and ubiquitously accessible via natural interaction. Increasingly, many of the chips around us will sense their environment in rudimentary but effective ways. For Example – ? Cell phones will ask the landline phone what its telephone number is and will forward our calls to it. ? Remote computers will monitor our health statistics and will determine when one is in trouble and will take appropriate action for rescue. Amplifiers will be implanted and used in the inner ear . ? New machines that scan, probe, penetrate and enhance our bodies will be used. ? Refrigerators will be connected to the Internet so one could find out, via cell phone or PDA, what is in it while one is at the store. A refrigerator may even sense when it is low on milk and order more directly from the supplier or rather than this, the connection will enable the manufacturer to monitor the appliance directly to ensure that it is working correctly and inform the owner when it is not. Stoves will conspire with the refrigerators to decide what recipe makes the best use of the available ingredients, and then guide us through preparation of the recipe with the aid of a network-connected food processor and blender. Or they will communicate to optimize the energy usage in our households. ? Cars will use the Internet to find an open parking space or the nearest vegetarian restaurant for their owners or to allow the manufacturer to diagnose problems before they happen, and either inform the owner of the needed service or automatically install the necessary (software) repair. Wrist watches will monitor our sugar. [pic] ? Digi-tickers or implanted heart monitors in heart patients will talk wirelssly to computers, which will be trained to keep an eye open for abnormalities. [pic] In a nutshell, our personal network will travel around with us like a surrounding bubble, connecting to the environment through which we move and allowing our mobile tools to provide us with more functionality than they ever could alone. Conclusion: Pervasive computing provides an attractive vision for the future of computing.Well, we no longer will be sitting down in front of a PC to get access to information. In this wireless world we will have instant access to the information and services that we will want to access with devices, such as Smartphones, PDAs, set-top boxes, embedded intelligence in your automobile and others, all linked to the network, allowing us to connect anytime, anywhere s eamlessly, and very importantly, transparently. Computational power will be available everywhere through mobile and stationary devices that will dynamically connect and coordinate to smoothly help users in accomplishing their tasks.We are heading toward a reality that plays like a scene from Star Trek. We may have difficulty envisioning these possibilities, but they are not remote anymore. Technology is rapidly finding its way into every aspect of our lives. Whether it’s how we shop, how we get from one place to another or how we communicate, technology is clearly woven into the way we live. Indeed, we are hurtling â€Å"towards pervasive computing†. When Edison finally found a filament that would burn, did he see the possibility of silent but pervasive electrical current flowing throughout our homes, cars and communities?An easy way to comply with the conference paper formatting requirements is to use this document as a template and simply type your text into it. 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Causal Productions has used its best efforts to ensure that the templates have the same appearance. AcknowledgmentThe heading of the Acknowledgment section and the References section must not be numbered. Causal Productions wishes to acknowledge Michael Shell and other contributors for developing and maintaining the IEEE LaTeX style files which have been used in the preparation of this template. To see the list of contributors, please refer to the top of file IEEETran. cls in the IEEE LaTeX distributio n. References 1] S. M. Metev and V. P. Veiko, Laser Assisted Microtechnology, 2nd ed. , R. M. Osgood, Jr. , Ed. Berlin, Germany: Springer-Verlag, 1998. 2] J. Breckling, Ed. , The Analysis of Directional Time Series: Applications to Wind Speed and Direction, ser. Lecture Notes in Statistics. Berlin, Germany: Springer, 1989, vol. 1. 3] S. Zhang, C. Zhu, J. K. O. Sin, and P. K. T. Mok, â€Å"A novel ultrathin elevated channel low-temperature poly-Si TFT,† IEEE Electron Device Lett. , vol. 20, pp. 569–571, Nov. 1999. 4] M. Wegmuller, J. P. von der Weid, P. Oberson, and N. Gisin, â€Å"High resolution fiber distributed measurements with coherent OFDR,† in Proc. ECOC’00, 2000, paper 11. 3. 4, p. 109. 5] R. E. Sorace, V. S. Reinhardt, and S. A. Vaughn, â€Å"High-speed digital-to-RF converter,† U. S. Patent 5 668 842, Sept. 16, 1997. 6] (2002) The IEEE website. [Online]. Available: http://www. ieee. org/ 7] M. Shell. (2002) IEEEtran homepage on CTAN. [Onl ine]. Available: http://www. ctan. rg/tex-archive/macros/latex/contrib/supported/IEEEtran/ 8] FLEXChip Signal Processor (MC68175/D), Motorola, 1996. 9] â€Å"PDCA12-70 data sheet,† Opto Speed SA, Mezzovico, Switzerland. 10] A. Karnik, â€Å"Performance of TCP congestion control with rate feedback: TCP/ABR and rate adaptive TCP/IP,† M. Eng. thesis, Indian Institute of Science, Bangalore, India, Jan. 1999. 11] J. Padhye, V. Firoiu, and D. Towsley, â€Å"A stochastic model of TCP Reno congestion avoidance and control,† Univ. of Massachusetts, Amherst, MA, CMPSCI Tech. Rep. 99-02, 1999. 12] Wireless LAN Medium Access Control (MAC) and Physical Layer (PHY) Specification, IEEE Std. 802. 11, 1997.

Bonifacio Movies Summary

The film then brings us to the present-day, in the gymnasium of a Catholic high school with a typical scene of bullying. A graduating student with altruistic values, as played by Daniel Patella, steps in. It promises an interesting storyline of parallel values but as the saying goes, promises are meant to broken. Together with two other students and a curator of a museum dedicated to Boniface, they uncover history through documents, to support the accuracy Of the claims the film presents. They serve not only as unnecessary narrators but also represent the inspired youth and dedicated historians, as expendable anchors to reality. There is not much progression with these one-shots as they interweave and later interrupt much of the dramatic storytelling reeking the inertia, and blemishing an already excellent biopic. (It is the intention of the reviewer to point this out early on so that the reader can opt to tune out these jarring moments, hoping to bring a greater appreciation of the film. On a certain level, Boniface: Nag Unsung Pangolin is a symbiotic mengage trots among Andrea Boniface, played by a subdued Robin Patella until the character goes in fits of rage and control is lost; Gregorian Aryans De Jesus, suited by Avian Morale, whose story relevance grows in time; and the country, particularly the nations persecuted masses. The first part cements heir common love for justice and social upheaval. Further tribulations in family affairs in the latter sections gave their love story an alluring kind of sadness as unfortunately; this has been Andresens only rock in his untimely demise.For this layer alone, it already provides a compelling drama, the beef in the burger patty. This patty becomes heavier and juicier with the other meatier layers and astounding audio-visual elements that gives its distinguishing flavor. The personal and historical highlights can be arranged to three chronological sets of discovery. Benefactions active involvement in the event stems from his spirit grown from the seeds left by the death of the Sombrero, and a fellow nationalist, DRP. Jose Racial, exemplary enlivened by Jericho Resale from line delivery to deft hand gestures.A beautifully lighted meeting between the imprisoned Racial, radiating in blue hue, and Boniface, in orange, not only intensifies their opposing actions and philosophies but also foreshadows the first acts end where Boniface steps up as the leader of a new movement set on a more violent approach to freedom. The endearing cinematography is also introduced with a nun-directional camera work mooing out from Racial to a long table filled by intently listening members of La Alga Filipino, an early prototypical movement that failed to set off, signifying his influence and magnitude of his intellect.This is contrasted near the end of the act with a circular directionless round table discussion, stopping with Boniface, as he assumes responsibility, gaining power from the trust of his peers. This kind of camera trail to display the influence of a notable hero is again used with Continual prior to the third act as he draws much of his power from influence by his peers, illustrating a different Continual that is either pure good nor demonic evil. The first act culminates on natural daylight as the Justinian emerges from the shadows of the caves of Montanan, where they are not just individual sources of light but now a force to reckon with.Interspersed with this scene, a digital vector animation of the myth of Bernard Carpi is played, as a homage to the Filipino grassroots inspiration of Justinian and also as a warning for the future Andrea to face. The pattern of light encompassing not the characters persona, then progressing to break the monotonous dark atmosphere is a consistent lawless style, repeated throughout the next two acts, with the second leading to the iconic Jigsaw as Pagan Lawn (Cry of Pagan Lawn), which wages battles Of life and death and not just mere prop aganda for the minds.For the final act, a well-choreographed night ambush, a quasi-climax that is a Pyrrhic victory in retrospect, gives the necessary energy for the painstakingly emotional yet horrifying death that comes to our hero whose only mistake is loving too much and being busy in seeking the light amidst the personal agendas who claim to seek the same. A reverse of the setup on light and dark rather emphasizes the dreadful truth, with the reflection of the light from the moon punctuating the ironic somber ending. The third act may have ended in the past but its continuation in the present shows the results of the revolution. A well-illuminated world, as opposed to the foremost gloom in the initial scenes, is a product of the blood-drenched revolution that is note over. Soon after, the narration poses a question and some insights that would again boil down to the final scene of rising action that takes place in the heart of the revolution. With the skillful mingling of chiaroscuro as part of its interrogatory, fascinating marriage of screenplay and drama, subtle political machinations and societal factors trapping our forlorn hero, Boniface: Nag Unsung Pangolin is a layered tragic love story to the country that will always be relevant in the age of revisionism.A good metric of this is how it is able to move individuals, people, a nation with or without the recognition of passion more than a century after offering an incomparable sacrifice. Summary of the Movie El Presidents The story is told in flashbacks as Emilio Continual thanks the US government for giving him the opportunity to attend the full restor ation of Philippine independence on July 4, 1946. The film begins with his capture by Philippine and IIS forces under Frederick Functions command in 1901 , then flashes back to 1 886, when an old woman gives Continual and childhood friend Candida Tirana cryptic prophecies.Ten years later, Continual is inducted into the Justinian and later assumes leadership of its Cavity chapter while becoming mayor of Cavity El Viejo. When trouble breaks out in Manila in late August 1896, Continual tries to assure the Spanish provincial government of non-interference and covertly marshals his forces despite a lack of weapons. Learning that the Spanish costly put their forces in Manila, Continual finally mobiles his troops and take the fight to Spanish troops in Cavity.As the rebels gain ground in Cavity and several provinces, its Magical and Managing factions convene to elect a provisional government. Andrea Boniface oversees the Testers Convention, which elects Continual as president, Marino Trial as vice-president, and himself as interior minister. He storms out of the convention when Daniel Tirana objects to his election. Gondolas brother Scrupulous informs him of his accession and convinces him to leave his troops just as he was seeking to defend against the Spaniards at Passing Santos.The rebels are defeated and Scrupulous is killed. Meanwhile, an embittered Boniface establishes his own revolutionary government and is later arrested. Continual is concerned about Benefactions actions and wanted him exiled, but the War Council advises his execution. Several months later, Continual leaves Cavity with most of his forces intact and makes it to Bias-an-Boat in Vulcan, where he signs the Pact of Bias-an- Boat and heads for Hong Kong.

Reaction paper Assignment Example | Topics and Well Written Essays - 500 words - 5

Reaction paper - Assignment Example However, through these articles, we see that the Jews, indeed, are very cunning and very persistent when it comes to getting what they want. This is because the whole Jewish-German affair stemmed from the fact that the Jews just wanted to go to Palestine. Because of this want, the powerful Jews made pacts with countries like Britain and the US to quash Germany. Germany has been taking care of the Jews who sought refuge from the Communists but the Jews just threw it all away and decided to play with fire by making themselves allies of Germany’s enemies. This basically made them traitors to the country that took care of them and made them rich. They say that the first bullet of the World War II was fired when the Jews boycotted German products. This halted the German economy and naturally debilitated Germany. This prompted Germany to mark the Jewish stores and houses with swastikas, and this has been the common icon of discrimination in pop culture then talking about the start of the World War II. What the rest of the world do not know is that this marking of the houses was just a retaliation because, naturally as a German, you also would not buy from the Jews because they were deliberately crippling the economy. It was an act of self-defense. The articles also shed some light about the Jews that were in constant communication with the German officials. The Zionists were lobbying themselves to be transferred to Palestine. As said earlier, they contacted the British too. They were very cunning negotiators. This sort of explains why they are very powerful even if they are small in number. They can actually manipulate people around them with their power. The articles do not exactly pain a good picture of the Jews because they appear scheming and unfair. These articles put Germany in a good light because it explains the actions that

The Activity Based Costing System Assignment Example | Topics and Well Written Essays - 2500 words

The Activity Based Costing System - Assignment Example ta for input may be used differently according to different methodologies of the costing information system which may result in the production of varying outputs of information. A costing system is aimed at generating information to find ways to minimize waste in production. It should be taken care of that the benefits that are derived from the costing system should be higher than the resources used in designing, implementing and maintaining the costing system so that wastage is minimized. It is important to understand the fundamental working of the two systems i.e. The Traditional Costing System and the Activity Based Costing System in order make a comparison between the two. The traditional costing system The traditional costing systems use a single cost driver which is based on volume. Due to this reason, the traditional costing systems tend to distort the cost of the products. ... ies, the correct proportion of activity actually used for a specific unit of product is not exactly corresponding with one single cost driver (Akyol, 2012, p. 64). The conventional cost accounting system uses a volume based driver like the number of machine hours or the number of direct labour hours for assigning all the overhead costs incurred in the manufacturing process. But in almost all modern companies, the production process uses a combination of technology and manpower thus incurring overhead costs for both. But in the traditional costing model, the cost of goods sold is based on absorption costing and includes only the product costs as described in financial accounting. Therefore, the traditional costing model assigns the costs directly to the products before assigning costs to the activities involved in producing the product units first. The results generated thus a report about the information on the amounts spent on the product units but they do not give the reason as to why they are spent. This costing system is based on the application of costs to indirect cost drivers and the indirect costs are generally based on financial cost drivers. The traditional costing model uses a system in which the total costs incurred in the production is divided among the different products thus produced. Therefore, all the costs incurred in the production process have to be allocated to one or another product. The traditional costing model has the disadvantage that if overhead costs are cut down for reducing the total costs, only the signs of high cost are treated and the cause behind the higher costs remain unaltered. Also, the reduction of overheads is likely to result in the reduction of the quality of the products rather than in long term decrease in the cost incurred

Please choose the relevant title for my report Essay

Please choose the relevant title for my report - Essay Example Total quality management refers to designing an organizational environment where there is continuous improvement and delivery of high quality products to customers. Total quality management methods are strongly associated with techniques utilized during quality control. Quality is all about achieving superior degree of excellence. It is dependent on wide range of factors such as grade of service or product, safety, reliability, customer’s perception and consistency. There are various definitions of quality like conformance to specifications, fitness for usage, value for price, psychological criteria and supporting services. Dimensions of quality usually vary across service and manufacturing organizations (Tamimi and Sebastianelli, 2008). Service organizations exhibit higher quality level through consistency, atmosphere, friendliness, responsiveness, tangible factors and promptness. On the other hand, manufacturing firms possesses quality dimensions in the form of specification conformance, durability, performance, features, serviceability and reliability. The quality term has sustained since many years but there are changes incorporated within its definition. In business organizations, the quality concept was drastically altered during 1970s. The time frame between 1970 and 1980 resulted into US industries losing their market share due to intense foreign competition. Honda and Toyota supposedly became the largest players in automobile industry. Manufacturing firms during time period of 1970.

The Nature Of Quality And The Categories Of Quality Television Essay

The Nature Of Quality And The Categories Of Quality Television - Essay Example Value is about finances, cultural importance, and artistic importance. However, it is financial value that must first be addressed to then move towards addressing the more esoteric values. Quality is determined by who is defining the concept. Cultural changes and shifts will also affect the concept of quality. Through an exploration of the concept of family in television, as an example, an understanding of how culture is influenced by television as much as it influences the nature of programming can be understood. The categories of culture that are defined for the concept of ‘quality’ television are related to the idea that the elite determine the distribution of information, thus informing the public and formatting belief systems and cultural boundaries. In an examination of the idea of quality and relating it to the idea of categories of culture, the nature of power and information control emerges. The concept of quality television is a topic for families, social group s, and theorists. It is not often, however, a topic of interest for programmers. The first issue in trying to determine how to define quality television is through an understanding that that those most interested in quality are not necessarily those who are responsible for making television. Television is business, therefore the interests of the programmers is to find television programming that will sell, which is not always in line with what is considered high quality. Television is the business of making programs that can be made for the least amount of money in order to gain the highest profit from advertising dollars. The interest from the business end that might contribute to higher quality television would be in the realm of writers, directors, creators and producers. McCabe and Akass quote Robin Nelson for having stated that â€Å"notions of quality are ‘an open narrative of the broad cultural and institutional context of the evaluation and the valuer, rather than a c losed resolution answering the question of worth for all time† (McCabe and Akass, 4). Quality is a question of fashion as much as it is a question of culture. The nature of a piece of ‘art’ is considered of high quality only because society has determined that it represents a notion of quality. Quality means different things to different sectors of society. The very concept of quality cannot be determined through an overall sense of the idea as each individual provides their own framework of quality. According to Friske and Jenkins, the differences between quality as determined by the bourgeoisie and that of the elite, the concept of quality is determined through different criteria. Quality is relevant, to the bourgeoisie, through its functionality. Therefore, in trying to understand the nature of quality, the concept of relevance must be determined. The defining concept of relevance lays within â€Å" A consensus of what is high quality can be reached through a determinant of what is valued. Relevance is a way in which quality is determined and judged as it is â€Å"activated in the specifics of each moment of reading: unlike aesthetics, relevance is time – and place bound† (Fiske and Jenkins, 103). It might be determined, then that the way in which quality is discovered is through an understanding of its relevance to time and space, the way in which it fits into the greater scheme of cultural meanings. Quality is a custom, rather than a specific identifiable quantity. To determine quality is to associate it to how something functions within the dynamics that are relevant during a time period. This is specifically relevant to the nature of television as most programs have a very small, finite time in

Assessing Strategies Toward a Goal Coursework Example | Topics and Well Written Essays - 250 words

Assessing Strategies Toward a Goal - Coursework Example I aimed at helping my uncle to make certain important decisions in general. I found balance-sheet approach very apt in this regard. â€Å"Balance sheets deal with the acceptability and unacceptability of both benefits and costs.† (Egan, 2010: 373) I focused on utilizing â€Å"empathetic thought patterns† (Egan, 2010: 374) and â€Å"active listening skills† (Egan, 374) to examine my uncle through the critical question answer session. The main problem he was facing about budgeting was fund allocation. I suggested the strategy of long term savings and addressing the long term liabilities to be most important. I asked my uncle, â€Å"What are the benefits of choosing such a strategy for you and the other significant ones?† Also, I asked, â€Å"To what degree are these benefits acceptable?† (Egan, 2010: 373) In answering my questions, my uncle expressed his concern about his children’s higher education. Also, by getting rid from the long term liab ilities like mortgage and debts, my uncle could obtain more financial security for his family. Thus I discovered that he was worried about the financial requirements of his children’s higher education. This was a plus for my uncle. However, he did not have a proper investment policy and was prone to neglect the existing liabilities. This was, of course, a minus point. Finally, I helped my uncle to set two most important goals.

Sony Play Station Essay Example | Topics and Well Written Essays - 1500 words

Sony Play Station - Essay Example (Suarez, 2004) Initially, Sony and Nintendo intended to work together and develop the Super Disc however the two companies parted ways and the Playstation was born and it was a modified version of the Super Disc. The second milestone is marked by the unveiling of the first working prototype. In the case of the Playstation this was in Japan in the year 1994 December 03 before the product was launched into the market in 1995. (Suarez, 2004) As previously stated, the Playstation was released into the world and this is the third milestone. In most cases, such new products retail at very high prices however in the case of the Playstation, it retailed almost $100 cheaper than the Nintendo. The last milestone is in achieving market dominance. Since its introduction, Sony has sold millions of Playstation consoles and it has become the most sought after video game. (Suarez, 2004) Public Policies What is public policy? Public policy is a purposive and consistent course of action produced as a response to a perceived problem of a constituency, formulated by a specific political process, and adopted, implemented, and enforced by a public agency. The evolution of the computer industry began in the 1940s with the early experimentation with computers in a few companies, universities and public research laboratories, culminating in computer designs suf?ciently attractive to induce the production of the ?rst computers and their purchase by large ?rms with massive computation tasks, as well as by scienti?c laboratories. (Malerba, Nelson, Orsenigo, Winter, 2008) This opened the era of mainframe computers. The methodology of â€Å"history-friendly† involves both establishing some runs that match the qualitative... The paper describes the dominance process and public policy as a purposive and consistent course of action produced as a response to a perceived problem of a constituency, formulated by a specific political process, and adopted, implemented, and enforced by a public agency. Than it speaks about the methodology of â€Å"history-friendly† involves both establishing some runs that match the qualitative features of the historical patterns that the analysis is about and some runs that do not match these historical patterns.This model can be used for different purposes. The history-friendly model has contributed to the growth of computer technology in different regions. One, the semiconduct has allowed major improvements in mainframes and contributed to create new computer types. In conclusion we can say that public policies on the supply side have different effects on the various policy targets. We have shown that support for basic research increases industry technological performance while policies that favour the diffusion of knowledge reduce the gap between the best and the average practice in the industry as well as the growth of the best design in the industry. Policies that favour the entry of new producers have the effect of decreasing concentr ation only if they take place on a continuous base At the end of the report on the issue of self-sustainability, the college can include in its terms and condition before joining the college that upon completion of ones studies there, those hand-picked by the administration should teach the students for a period of one year at low pay. This ensures that the college’s alumni do not loose touch with the school upon completion and it also acts as a source of motivation for the students.

Fan Violence in International Soccer Essay Example for Free

Fan Violence in International Soccer Essay Fan violence in international soccer is a very serious form of aggression and it must be given a lot of attention by the games’ stake holders. Fan violence in international soccer involves actions that are taken by the football supporters and fights between the supporters of rival teams may sometimes take place after the football matches. The fights could also be prearranged in locations that are away from the stadiums so that the fans can avoid the police interventions. Fan violence can be at times be prompted by violent actions which involve the players themselves or any other form of event that could be taking place during a game or even disturbances and riots that are sport related and often they occur for other reasons. Fan violence in international soccer has been on the increase as it is known as the existence of an essentially unstable and an abnormal temperament in some individuals who happen for some reason to have taken soccer as an arena in which they act out their instabilities. (Smith, 1983) It has become very difficult to deal with the offenders in the football matches and the international football federation has had difficulties punishing the spectators who misbehave themselves . The international football federation has also had to deal with issues that prompt fans violence in soccer matches such as providing seats in place of standing accommodation, initiating maximum cooperation between the police and the football clubs and also ensuring that there is an absolute acceptance of the referees decisions by everybody in the football arena. The key stakeholders of the soccer game are the international football federation who ensure that the punishment that is given to the offenders and to those who participate in football hooliganism should match the seriousness of the offence. It is notably very true that the consumption of alcohol is a very important factor in crowd misbehavior especially in places where the football matches are taking place. (Smith, 1987) The football fans are mainly controlled by the activities and the popularize of different clubs . This makes it a contest as they embark on slogans chants and even songs so that they can demonstrate their support to the teams they support. The violence that exists between the sets of fans is seen as a part of their participation in the game. Violent fans and those who mainly participate in violent actions in the international soccer are basically those people who are young and unemployed. It also involves also those who are members of fanatic clubs and they are poorly educated since they attribute most of their behavior to the external factors rather than the internal ones. In most case there are usually two matches going on in a football stadium and whereas one match concerns the football teams that are on the pitch and the second match usually involves the fanatic fans whose interests are not in the game as such but on the opportunities which are offered by the football such as meeting the club mates and giving vents to their emotions and energies in the battles with others. (Smith, 1983) It is at times very complex to handle fan violence in soccer ethically since the game requires intense physical contact which may cause harm of injury. When the stake holders access the moral status of an action, they examine the issue of consent by the person on whom the action has been performed. Actions by the fans which are outside the rules of the federation of international soccer are considered to be morally unacceptabl. Reference: Smith, M. (1983): Violence and Sport, Toronto, Ontario: Butterworth’s. Smith, M. (1987): Violence in Canadian Amateur Sport, a Review of the Literature, Ottawa, Ontario, Commission for Fair Play, Government of Canada.

Factors that influenced the change in management accounting

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