Understanding Leadership Essay Example for Free

Understanding Leadership Essay

Study on Is Accounting Profession under Threat

Study on Is Accounting Profession under Threat Recent events in global financial world that is dissolution of companies due to continuous losses has made people to question the efficiency and honesty of the professional accountants in discharging their duties for the interest of public and society. These events have forced global financial scholars and experts to think about the future scope of this profession. this article mainly focus on challenges to accounting profession in the context of strategic management accounting in connections with business firms expectations and the expectations of stakeholders and communities which ensure that the accountants will function for the benefits of society and public. The expectations of employers of accounting graduates is higher when we compare with the present academic system which indicates that the present academic courses should be upgraded as the business firms are expecting only real professionals who can be able to work any type of business environment and they should be flexible to the future changes in business environment. Their ultimate responsibility is to make the business firm trust worthy in the eyes of customers and other stakeholders and society. Today the demand from business firms for accounting professional with sophisticated modern accounting skills is caused revolutionary changes in the accounting and financial management gra duation courses importance of discipline knowledge. The internal and global challenges on the professions related to financial management may be involve win the confidence of public and stakeholders of the business and operating markets, improving the performance of professional accountants and auditors, understanding the increased role of external auditors, preventing the corruption the system of public audit, and making the financial statements and reports trust worthy in the eyes of concerned parties. Todays business environment is very sensitive to the changes in its components such as technology or markets the accounting professionals to work hard with efficiency and honesty to meet these challenges effectively. Introduction In todays business environment are professional accountants directly responsible to their customers, companies and to the society and also they should know possible legal obligations to the stakeholders. Accounting profession is not only limited to preparing accounting statements but also involves in wide variety of functions which provides inputs to the managerial decision making. If an accounting professional is not able to perform his duty and responsibilities in satisfied level according to the universal standards it is the major liability in the hands of an accountant. Compared to other type of professions this profession has its own code of ethics hence it is dignified and respective profession which provides practical inputs for the effective decision making. Advanced Strategic Management Accounting During the past two decades, many organizations in business and finance sectors have to face changes in their business environment. Economic reform polices by the developing countries, policies, competition from multinational companies in local markets has resulted in a typical situation, where most companies are now competing in a highly competitive global market. In addition there has been a significant reduction in product life cycle arising from rapid changes in technological innovations and the need to meet sophisticated customer demands. To compete successfully in global environment, companies have to work towards to satisfy made customer demands. They have forced to adopt new Management strategies, changed their business systems and invested in new technologies. The increasing competition has affected their profits and more attention is required to be paid to the various aspects of Management accounting aspects. These changes have had a significant influence on strategic Manag ement accounting systems. Role of professional accountant has no longer remained that of an accountant, but he has assumed a significant role in improving the competitiveness of firms. 5Strategic Management Accounting is the branch of management accounting which mainly focus the uncontrollable factors which a business firm should more concentrate, and these factors may be financially or non financially but related to the financial and business decisions of the firm. According to the Ken Simmonds, the formulation of business strategy of the firm mainly depends on the financial information of the firm and the competing firms. This information may involve details of Production costs, product price, production volume, Market size, availability of cash resources and other resources such as raw materials which should be emphasized. But Professor Bromwichn compared the past practices in management accounting which have modified with new directions including the active role of professional accountants in business decision makings. These directions may be towards the inclusive of financial information into strategy for cost analysis that is the basic for all future business decisions. Other directions towards having updated information bank related to the strategies of competitors especially their costing methods, cost structures and costing decisions. The limitation of traditional management accounting in the areas analysis of cost and cost related activities is significant which gives birth to the development of modern strategic management accounting system. Traditional management accounting system has no particular techniques to ascertain the costing methods and situation of competitors but decisions are based on only the information from financial statements. Modern strategic management accounting has its own techniques to ascertain cost position. It also helps business firms to how to achieve cost advantages current as well as future years. In this context the role of Accounting professional is very important for the survival of business firm compared to every angle of the present business environment. Accounting profession In the context of professional accounting, the power and responsibility of an accountant can be justified when financial statements provides expected information according to the objectives functions especially protection of public and social interest. Under flexible business environment Accountants are vested with enough power in order to perform their functions without any interruption for the healthy future of business firm.. According to the scholars the up gradation of accounting skill is a specific task as the accounting profession also one of the component of employment structure which is influenced by policies of government and economic policies. . There is a argument the accounting skills and knowledge should be revised and updated time to time because these skills and knowledge should be according to the changing expectations of the society and the stakeholders of the business firm. But as a professional an accountant should utilize these skills and knowledge in optimum level for the interest of the employer as well as interested parties. . The accounting profession has gained enough importance especially it is the sole body which has the ultimate authority on the financial related issues and matters. The one of the primary objectives is to work for the benefit of social interests that has analyzed for making the accounting progression as an appropriate occupation in modern employment world. And According to some experts.. Accountants with traditional views are no longer sustaining in the present environment. According to the research the Todays accounting and auditing methods are in modified forms compared to traditional m ethods of accounting. Changing role of Accountant Todays accountants should mostly focus on knowledge, skills and ability to manage these as a particular service. This requirement in business environment has created business and ethical issues for the accountants/ auditors and their customers. This includes problem-solving and customer advice features of the skilled professional. Changes also include the over emphasis on specific training for developing practical skills as part preparing of new graduates to the practical business world. The introduction of these practical training in academic degrees involves uncertainty and time frame because the academic institutions should ready for accepting the current changes. Companys especially multinational companies mainly concentrate on these practical skills but facing problems of assessment for right candidates with practical knowledge. Challenges to Accounting Profession Due to the influence of globalization changes in financial strategies have been affecting almost every business and services around the world. Especially Accounting and finance sector is directly affected, financial experts world wide are working for the improvements of the accounting system. Several seminars are going on in this regard; financial professionals, scholars have to share their ideas and views on the present challenges in finance and accounting today, and acquire sophisticated skills in order to face globalization effect. Today global recession and financial conflicts has developed new trend of threats and challenges. According to the experts of International Accounting Standards Board, the global financial conflict is the main which emphasized transference in financial reporting and flexible accounting standard with definite principle to face the new trend in future. The context and dynamics of modern strategic management accounting the changes in the accounting skills have forced to adopt by professional accountants who are cautious to provide value added service for their customers. Globalization process has made the business activities to cross the boundaries of nations. The global financial and business environment has put pressure on professional accountants and auditors as they are the important information providers for the business success. Every company seeks opportunities in global market for the expansion of the business. But uncertainty in market conditions and rapid innovations in technology have made themselves to face any type of business situation for the interest of all their stakeholders where their business strategies, their market share and capital adjustments also subject to changes along with the marginal profit. Internal challenges The first challenge to professional accountant is the measurement of financial performance. Revenue is a single measurable indicator of financial performance. The common feeling is that over-emphasis on revenues, unscientific ways of their analysis and interpretations financial information. But this information is the basis for long term business decisions. Secondly issues regarding historical accounting information and statements. Some times there is feeling that a balance sheet prepared imperfect way and it does not reveal accrued profits based on future changes in market condition. This is the major draw back in disclosing true financial information of the company. Thirdly financial statements do not measure the assets and liabilities on the basis of todays accounting standard. Hence investors may be misled in making investment decisions, which will put them at greater investment risk. They also need the information regarding the value goodwill and other intangibles and capital structure. Lastly the financial and accounting statements show only historical transactions and facts and they dont concentrate much on the future events and transactions. They put limited attention on the hard profits and also limited attention to the required process for maximization of wealth. Challenges of Globalization Innovations in technology are the greatest affect on the profession and present system failure to coop with this challenge may be resulted in the devaluation of the importance of the profession. The introduction of the information technology has greatly influence the system in which companies do business, structure their organization and operate their reporting systems and each of these are the considerable challenges for the accounting profession. E- Business has introduced new business risks along with the great advantages which a professional accountant should take into account. The unauthorized access company information; increased volume of business as created credit risks; and the proper allocation of income and expenses, Accounting firms and professionals should be concentrate on with these risks. The changes in Government financial police and company the annual financial statements and other communications can be communicated to the concerned parties through the electronic media or through web sites. Out of dated information will not reveal clear picture and hence share price of the company affected. Market expects the clear picture of financial and business performance and there are pressures on firms o provide such information when required. Lastly the centralization of accounting system and accounting information systems will be the top management based decision where accounting is considered as secondary issue. Branch accounting is in declining trend today information will be directly flow to the head office of the firms. Globalization can be defined as the existence of a situation where there is an easy access to any part of the world. It is in the form of information on any subject matter. A professional accountant should face several challenges with this situation; businesses expand sometimes beyond country borders in response to globalization. In market led globalization model an accounting professionals should play a dominant role. To make the Global markets to function properly, the accounting profession must adapt and modernize in response to the globalization of finance and investment. In corporate-led model of globalization the accounting profession does not merely adapt to forces of globalization. But accounting industry has played and continues to play an active role in the structuring global markets for accounting services. Due to the globalization there are some threats to accountants and the accounting profession as a whole Accountants working for foreign-owned companies, their knowledge, skills, and abilities may be restrict them to performing only low-value, compliance-oriented work. Accounting professionals can be also benefited from the effects of globalization. These are Accountants who are ready to expand their financial accounting knowledge, skills, and abilities they can become expertise in understanding of changing business requirements. Accountants with their theoretical knowledge, skills, and abilities with the performance oriented knowledge, skills, and abilities of management accounting can be achieve high level of experience in this context. Today businesses become increasingly globalize, 10there is clearly more pressure on accountants to increase the knowledge, skill, and abilities beyond their present limit of functioning in order to fit well into the globalization of the 21st century. In this context the accounting profession has an important role in assisting firms to face competitive finance and business environment Implications of Academicians The role of the accountant in past was just recording the facts and figures but the role of the professional accountant has been criticized by many scholars and analysts over the decades, especially the accounting skills developed by students of accounting management schools This demand primarily developed in Academic level, the. The need for this change is based on a number of draw backs identified in the skills taught in graduation schools that students when bring to the practical world. Another criticism is these 1skills cannot be efficiently being taught in schools where the employment is dominated by specialized technical skills. Requisite skills required by future professional accountants and auditors will include easy learnable professional skills along with ethics. These specific skills are necessary for modern business environment because it helps business entities to 1solve the diversity of business challenges. This is the main challenge for the academic institutions to balance between accounting graduate skills which are theoretical in nature and skills sought by modern business entities. There is gap between the actual school syllabus and the knowledge expected by companies. The academic institutions should try to train accounting graduates to suit the interest and expectations o the employers. The accounting1graduates with sophisticated skills are in an environment that requires accountants to show high level of technical performance to meet the demands of financial and business entities. Number of comments and opinions from global academicians and practitioners has forced the Government authorities and International Regulatory Bodies related to accounting issues to make revolutionary changes in the accounting standards, methods and techni ques which are relevant to future years. Majority Charted accountants and Accounting professionals feels present accounting system is not according to the requirements of modern business and it is less flexible to the changing environment. These academicians and practitioners agree that if accounting is to serve a useful role in the changing environment, academic education in accounting and scope of research should become broader, dynamic and not limited by a single approach. Despite these matters, the academicians and practitioners feel that present academic programmes in Accounting and finance area should be reviewed according to the demand from job market. Professional Ethics The corporate financial conflicts has given good inputs to finance professionals and for the monitoring of accounting system. Continuous effort from academicians and financial experts in developed countries there are strategic changes in academic education and training programmes, professional accountants should be able to develop the specific skills they need to successfully compete in the employment market for new types of information and financial services. This vision is used by many of the professions leaders. As per the study in U.S.A there are considerable increase in the number of professional accountants and AICPA membership during the period from 1970 to 1994.  This indicates that in developed courtiers are ready to face the challenges. Study in U.S.A (Courtesy: Annual report AICPA) Table 1 Total Accounting Employment Year Numbers in Thousands 1970 646 1980 1013 1990 1446 1994 1483 Table 2 Membership in AICPA Year Numbers in Thousands 1970 74 1980 161 1990 296 1994 319 Impact of Challenges on Strategic Management Accounting During the past two decades, many organizations in business and finance sectors have to face changes in their business environment. Economic reform polices by the developing countries, business policies and competition from multinational companies in local markets has resulted in a typical situation, where most companies have to face severe competition from rival business firms in a highly competitive situation. In addition there has been a change observed in business life cycle due to rapid changes in technological innovations and the need to meet sophisticated customer demands because production of each product is considered as a independent business. To compete successfully in global environment, companies have to work towards to satisfy made customer demands. They have forced to adopt new Management and financial strategies, changed their accounting systems and investment in new technologies. The increasing competition has affected their profits and more attention is required to be paid to the various aspects of strategic Management accounting aspects. These global challenges have had a significant influence on strategic Management accounting systems. Role of professional accountant has no longer remained that of an accountant, but he has assumed a significant role in improving the competitiveness of firms. Professional Ethics The financial crisis has given good inputs to finance professionals and for the monitoring of accounting system. Today accounting professionals in the business sector should not only concentrate on earning of revenue, but also take into account the public and external parties related to the business. The present accounting system should be able to create ethical environment for the benefit of society in generally and stakeholders particularly. Directions for Ethical Performance The directions towards performing the duty in ethical way Global Charted Accountants Associations encourage accountants and Auditors to conduct them effectively and to do quality internal and external auditing in appropriate manner and other accounting functions. Professional Institutes should develop high level auditing standards and ethics their applications in practical world. There are so many ethical obligations which make auditors in right path of accounting standards and legal obligations. Figure 1. Ethical codes Geographical study requirements Quality control Legal registration Professional programs, training and examinations Continuing education requirements Legal liability Accounting standards Conduct of professional Accounting firm personnel Future of the Accounting Profession: Introduction of specific knowledge and the increased expectations from global business world today accounting profession is a specialized profession, which is resulted in great the movement toward up gradation of accounting graduate or professional education. Advanced programmes in computer technology and its role in updating the information for concerned parties of the business, financial experts are expecting t the new trend in information technology and communications which will reshape the accounting employment structure. Computers are today important part of the accounting information system. Introduction of new computer software programmes has given considerable contribution for the modification of business and accounting from the last decade and will continue to the future also. These days we can observe that the new accounting softwares decrease the work load of accounting firms which is resulted in the decrease of employing fresh candidates for accounting work. But developments in accounting profession have shown steady growth from last 20 years despite the increased use of computer information systems to perform routine accounting tasks. Suggestions and Recommendations accounting profession have an significant role in assisting the management for business decisions to not only contribute for strengthening the financial position but also should be modified to analyze management risk factors as the parallel profession to management graduation, for firms operational and strategic decisions . These personnel should also be able to anticipate and manage risks factors arising from bulk volume of financial transactions which made the firms vulnerable to uncertainty and unexpected price variations. As the scope for this profession increased, it will find itself facing increasingly conflicting pressures arising from convergence. It should be designed to establish proper balance manage internal financial conflicts and external conflicts related to firms financial matter and should be able to these commercial interests to introduce the ability to act as a trusted and independent professional business consultant and advisor. The accounting profession should extend its role and responsibility for promoting good corporate business environment. It should also be concerned for sustaining of good corporate governance is not only fulfilling legal obligations but also should be based on values and ethics.

Importance of and Benefits of E-Banking

Importance of and Benefits of E-Banking E Banking The usage of e banking by the enterprises came into existence in mid 90s.e banking came into existence in greater numbers because of low operating costs. First it is in the form of ATMs and phone transactions. Recently it transformed to internet a new channel between customers and banks which benefits both. The main aim of e- banking services is to provide the customers a much faster services with low cost. From the last twenty years, banking sector has chosen a new method of banking based on the progress of information technology. In addition to these customers, transaction and communication abilities are fastened based on information technology. The progress of electronic banking started with use of automatic teller machines and afterwards it developed to online banking. In the future it will be done in mobile phones(wap-enabled).Anyway online banking continues to be the best for financial transactions. IMPORTANCE OF E-BANKING: E banking provides many advantages for banks and customers .e-banking has made life much easier and banking much faster for both customers and banks. Main advantages are as follows. It saves time spent in banks It provides ways for international banking. It provides banking throughout the year 24/7 days from any place have internet access. It provides well-organized cash management for internet optimization It provides convenience in terms of capital, labour, time all the resources needed to make a transaction. Taking advantage of integrated banking services, banks may compete in new markets, can get new customers and grow their market share. It provides some security and privacy to customers, by using state-of-the-art encryption and security technologies. What is e-banking? Electronic funds transfer means computer systems are used to perform financial transactions electronically. The EFT is used for electronic payments and customer initiated transactions where the cardholder pays using credit or debit card. The transaction types are, Withdrawal,deposit,interaccount transfer ,inquiry, administrative transactions that covers non financial transactions including PIN change. Electronic Fund Transfer transactions needs authorisation and a means to match the card and card holder.EFT transactions require the cardholders PIN to sent online in encrypted form for validation by the issuer of the card.Other information may include the card holders address or the CVV2 security value printed on the card. Electronic funds transfer transactions are activated during e-banking procedures.The different methods of e-banking are Online banking Short message service banking Telephone banking Mobile banking Interactive -TV banking Of all the above procedures online banking plays an important role and maximum used by the account holders.now,discussing the above one by one. Online banking: Online banking also called as internet banking, allows the customers to use all the banking services from a computer which has internet acess.The customer can perform financial transactions on a secure website operated by the bank. Online banking offers features such as bank statements, loan applications, funds transfer, e-bill payments and account aggregation allows customers to monitor all their accounts in one place. Telephone Banking: Telephone banking is a service provided by the banks which provides customers to perform transactions on phone.All the telephone banking systems uses automated answering system with keypad response or voice recognition capability.To prove their identity coustomers must provide a numeric or verbal password or answering the questions asked by the call center representative.In telephone banking coustomer cannt withdraws and deposits cash but can do all the other transactions. Mostly there will be a coustomer care representative to which the customers speak ,although this feature is not guaranteed.The coustomer care representatives are trained to do what are available at the branch like chequebook orders,address change,debit card replacements. Sms Banking: SMS banking is a service permitting banks to do selected banking services from the users mobile by the sms messaging.SMS banking services have push and pull messages.Push messages are sent by the banks for alerting coustomer about new offers,marketing messages,alerts to events happening in coustomers account such as large amount of withdrawals from ATM or credit card etc. Pull messages are those that are sent by the coustomer to bank for having some information or to perform a transaction in their account.Examples include account balance enquiry,requesting for current exchange rates and for new offers that are launched. The coustomer has a choice to select the list of services he need to be informed.This can be done by integrating to internet banking or speaking to the coustomer care representative of the bank call centre. Interactive -TV banking: Interactive TV is a sevice that allows users to interact with TV content as they view it.It is also called as iTV or idTV.If the coustomer subscribes to a cable television service some banking facilities like balance enquiry,funds transfer between accounts ,bills payment are made available all the way through TV.Most of the major banks in UK have experimented banking services through cable and satellite TV companies. Some of the Statistics are : Half of the coustomers registering for online banking are giving up before signing up. 10% people who used internet banking services gave up due to poor usability or security concerns. In 2001 ,1/3 rd of the top European banks offered some form of interactive TV banking. In 2004 it is approximated that there were ten million users of interactive-TV based banking services in Europe . In 2007,the estimated number of Europeans using internet banking is 130 million 88% of e-banking users visit their banking websites as a at least once a week It is estimated that 35% of online banking households will be using mobile banking by 2010. By 2011 it is predicted that 80% of the bank customers in UK will use the internet to connect to their bank. Problems encountered by disabled people and the ageing population using e-banking Physically Impaired: The people with physical impairments who are using telephone banking finds hard to hold and activate the buttons.People with physical disability can not have proper control on hands and arms therefore it is difficult to use mouse effectively so using the banking website becomes a problem. Hearing impaired: People with hearing impairments require visual representation of the auditory information that is in the banking website. With increasing use of multimedia e.g vedio streaming the banking people should take care that these will be understood by the people having hearing problems. One of the straight farward way to make the banking site accessible to the hearing impaired people is to make the language simple particularly for BSL users for whom English is second language.so it si necessary to use a simple language and the inclusion of a glossary of banking terms. The people who are hearing impaired,canot use telephone banking.And the users of hearing aids will experience electromagnetic interference,from mobile phones.The radio signals from mobile telephones can arise humming and buzzing inside hearing aid. Blind and Partially sighted People having vision problems have a problem to insert the card into the ATM machine and typing their PIN .And people with vision problems can use online banking based on how the site is designed for the people with vision disabilities i.e blind people use browsers should with speech or Braille output which are text-based systems and should be browsed independent of graphics.The browser should have the option to vary the text size so that they can increase the font.The main problem for them is the graphics in the websites are not meaningful when they are accessing with a text browser And people with vision problems find hard to use telephone banking because of the decreasing in the size of mobile phones.Due to the compact size of mobiles people with low sight find hard to use the small keypads and smaller screens.And some people are unable to distinguish colour combinations used in mobile keypads and screens. And mailed notifications regarding e-banking are inaccessible to blind and people with low vision if they are not provide in alternate formats. Cognitively impaired The Banking websites with too many steps and unhelpful messages are difficult to browse for cognitively impaired people.The websites designed with complex page layouts,tables and navigation structures confuse these people and are become difficult to browse. And in telephone banking, mobile phones of latest technology are coming with so many features and complex operating systems.People with Cognitive disabilities find difficult to operate these kind of mobile phones People having dyslexia finds difficult to remember the PIN in the correct order and may enter incorrectly.So these people are prone to writing them down which lessens the security and can be misused. Age-related Impairments People as they age will experience so many changes in memory,eye sight,hearing and dexterity and they might not consider to have disabilities.These people will be benifited by the accessibility provisions that make websites accessible.People having age related eye sight may access the website by changing the text size.These people also finds difficult to use the mouse.Older people finds difficult to use mobiles having complex operating systems and too many options.

Charles Darwin Essay examples -- Science Evolution Scientist Biology E

Charles Darwin The famous naturalist Charles Darwin embarked on hundreds of miles of land excursions during the often-told story of the H. M. S. Beagle voyage, and on these trips, the most lasting visual impressions for Darwin are the Cordilleras Mountains, the Fuegian natives, and the Brazilian rainforests. The Beagle’s five-year world circumnavigation from 1831 to 1836 emphasized South America and so it is not so surprising the previously mentioned natural wonders had such important impact on Darwin. Somewhat unexpected, though, is the desolate Patagonia plains of Argentina which made an especially lasting impression on Darwin. While certainly not the only important lasting natural impressions for Darwin from the voyage, the natural wonders mentioned previously are quite note worthy because they show up so prominently in a careful reading of Darwin’s writing. Much has been written about the 19th century Beagle voyage and its scientific developments, but instead the emphasis for this research paper will be a selection of Charles Darwin’s most striking land journeys. This assignment will describe and evaluate the dimensions of the ‘gentleman naturalist’s’ most impressive visual memories resulting from excursions into Brazil, Argentina, and Chile. In doing so, this paper will heavily rely on two sources: The Life and Letters of Charles Darwin and what is popularly known as Darwin’s Beagle Diary. Both of these texts are available on the World Wide Web. Before turning to the content of the previously mentioned sources, some additional background is in order. The Beagle voyages’ main mission was to acquire a set of longitudinal measurements in a circumnavigation of the globe. In additi... ...[13] Ibid., 534. Unknown indirect source. Referred in Journal of Researches as: Shelley, Lines on M. Blanc. I was unable to found a bibliographic reference. [14] Ibid., 534. Bibliography: Darwin, C. Journal of Researches into the Natural History and Geology of the countries visited during the voyage round the world of H.M.S. Beagle. 11th ed., London: John Murray, 1913. Quoted from Web Site – Van Wyhe, John ed., â€Å"The writings of Charles Darwin on the web,† 8 October 2003. (29 December 2003). Darwin, F. ed., The Life and Letters of Charles Darwin. New York: D. Appleton & & Co., 1905. Quoted from Web Site – Van Wyhe, John ed., â€Å"The writings of Charles Darwin on the Web,† 8 October 2003. (29 December 2003).

Street Prostitution in St Kilda, Australia Essay -- Papers

Street Prostitution in St Kilda, Australia Street prostitution. St Kilda has been dogged by its presence and consequences for decades, and is subsequently a major community concern. There have been innumerable attempts to address the problem, however it is only until recently that an extensive and resourced approach, incorporating supporters representing all political parties and many community stakeholders, has come into force. In a report released by the Attorney General's Street Prostitution Advisory Group (established in March 2001 and consisting of parliamentary, government, residential, police, welfare, trade, and sex worker representatives), it has been proposed that tolerance zones and street worker centres should be established in the City of Port Phillip in an attempt to efficiently manage street prostitution in the area. This said proposition has been met with much acclaim, but, inevitably, not without opposition. One of the world's oldest professions, street prostitution first arrived in Australia with the First Fleet in 1788. Initially confined to the penal settlements, the industry changed dramatically in the nineteenth century, with the gold rush attracting many prostitutes to Victoria. Prostitution became densely concentrated in the city, however, the development of Melbourne, the impact of the First and Second World Wars, economic depression and legislative change saw the industry decline and spread into the inner city suburbs, such as St Kilda, Fitzroy and South Melbourne. Reports do exist of prostitution in St Kilda occurring as early as the late nineteenth century, however it was not common in the said are... ...the proposal cannot go ahead in good stead. The issue of street prostitution is not a pretty one, but nor is it uncommon. The only way that the problem can be properly addressed is if all parties involved realise the extreme need for the industry's management. The establishment of tolerance zones and street worker centres, as well as all that is proposed to go hand in hand with them, is an innovative, practical, and much-needed incentive that will undoubtedly reduce, and possibly open the gateway to the eventual eradication of street prostitution. The industry has gotten completely out of hand in the St Kilda area, and needs to be tightly controlled. The report released by the Street Prostitution Advisory Group, of which the government supports, holds the key to ultimately accomplishing this essential goal.

Why is it important to know what you believe?

What do you believe about God, the Bible, and Jesus Christ BY abbey0883 It is important to know what you believe so you can make the correct decisions in life based on your personal values, and Judge the best way to solve problems in your life. It is also important to know what you believe so if questioned you can intelligently address the concern. If you KNOW you can present the inquisitor with facts so they can evaluate them for themselves. My Beliefs 1 . ) I believe in God.He is the creator of all things Including me. The world and everything in it is so intricate It could not have happened by chance or evolved over billions of years. 2. ) I believe the Bible Is the word of God. I believe this because the Bible meets the needs of all mankind. If you need comfort, love, forgiveness, or faith you can find some verse or chapter to address the need. I also believe the Bible because I have accepted Jesus Into my life and have faith that that the Bible Is true. 3. ) I believe In Jesus C hrist.I believe In him also because of faith. Jesus died In order to forgive us of our sins. Just because I cannot see him It does not mean he Is not real. No matter what I am going through I know he's there. If I need healing I pray and believe In him. If I need guidance In making a decision I ask and trust he will gulled me. The hard part Is to remain patient while waiting for him to show me the answers I seek. While waiting I keep praying to stay close to him. This way I do not stray and follow my own path.

AHIMA Code of Ethics Critique

The AHIMA Code of Ethics is extremely necessary because of the following reasons: First of all, it sorts out the ethical characteristics on which the â€Å"Health Information Management† is based upon (American.., 2004).Second, it focused on the major points of the wide-ranging ethical standards that reflects the profession’s core ideals, as well as, establish an assortment of well-mannered values to be employed as a guiding light in coming up with decisions and actions called for by the occurrence of critical situations (American.., 2004).  Third, it lends a hand to â€Å"Health Information Management† professional identify indispensable discussions or reflections in instances where tasks conflict or when hesitations based on ethics exhibits itself (American.., 2004).Fourth, it serves as a code of behavior for the â€Å"Health Information Management† professional to be held liable and accountable if it’s called for by the people or the public (Am erican.., 2004).Fifth, it plays the role of getting together practitioners who are not familiar to the â€Å"mission, values, as well as, ethical principles† of the â€Å"Health Information Management† (American.., 2004).Last but not least, it is for the purpose of the â€Å"Health Information Management† professional to personally weigh up himself or herself in a condition wherein, he or she feels that he may have engaged in an immoral or shameful or dishonorable act (American.., 2004).Strengths of the Code of EthicsThere are several strengths of the Code of Ethics, however, the best strength is that it motivates members to act in a manner that is moral, right, and extremely honorable (American.., 2004).   Members will not dare violate any of the rules simply because they know there will be terrible consequences they have to face (American.., 2004).The censure, probation, suspension, and especially termination from the profession which are the consequences me ntioned in the Code of Ethics play a large role in the individual’s or member’s behavior (American.., 2004).How the Individual’s Professional Conduct is GuidedAn individual is guided by the code of ethics by clearly defining his or her responsibilities (American.., 2004).   Through this they will be motivated to uphold the principles which were stated in the Code of Ethics (American.., 2004).Furthermore, through the Code of Ethics, an individual will be inspired to exhibit proper conduct (American.., 2004). Moreover, an individual will also compete with others in the organization but will do so in a manner that is fair and healthy simply because he or she will be guided by the Code of Ethics (American.., 2004).In addition to that, the Code of Ethics will guide the individual to avoid the incidence of exploitation of professional relationships (American.., 2004). Also, the Code of Ethics will play a large role in respecting and trusting their colleagues (Americ an.., 2004).How I Can Use the Code of Ethics in My Professional Life (Health Information Management)There are several ways on how I can utilize the Code of Ethics in my professional life and some of these applications entail the following situations: by not discriminating a person based on race/ethnicity;By not assigning codes without consulting or requesting for the physician’s documentation; by not prohibiting the patient to look into his/her own complete medical record in spite of a written request provided by the individual (American Health.., 1999).ReferencesAmerican Health Information Management Association. (2004). American HealthInformation Management Association Code of Ethics.Retrieved November 26, 2007 fromhttp://library.ahima.org/xpedio/groups/public/documents/ahima/bok1_024277.hcsp?dDocName=bok1_024277American Health Information Management Association. (1999). Code of Ethics and By-Laws. Journal of AHIMA, 70 (1), 11 – 17.