Does Nursing Have Future

Does Nursing Have Future? Taking a nursing course may become one of the most important things in your life, just like any other moment, when you make a critical vocational choice. It may sound funny for a person who has nothing to do with it, but this course is by no means easier than any other, the names of which sound much more impressive – and for a good reason, because a future nurse will be ensured the other people’s lives and well-being, maybe in a less definite way, than it may be said about a doctor, but still it is a position that imposes great responsibility on the one who chooses it. The current situation in our society creates ever growing opportunities for the ones who consider nursing as their future career. The matter is, modern medicine concentrates more and more on preventing disease, rather than curing it after it started. It means that the demand for nurses is increasing and will continue to develop along the same lines, at least in the near future. Nursing is often considered to be a poorly paid job without any possibilities of advancement – calling a spade a spade, the job for losers. Yet, nothing can be further from the truth. The salary of the nurse grows along with her responsibilities and in the course of time she may expect it to increase by several hundred percent. Speaking about â€Å"she†, it is also not all that definite – about 10% of the nurses are male and this number gradually increases, so your gender is no obstacle. The same goes about your age – many people decide to become nurses when they are over 40. So, don’t hesitate if you feel that it may be your vocation. All in all, nursing courses seem more and more appealing as of lately. They are certain to see further development.

What Was Manifest Destiny And How Did The U.s. - 1036 Words

What was Manifest Destiny and how did the U.S. carry it out in the first half of the 19th century? Manifest Destiny was a widely held, but vaguely defined belief system popular by many in the United States during the nineteenth century. The belief was that expansion by the U.S. was justified and something that was inevitable throughout the American continents to achieve and protect the interests of its citizens. They also thought they had a god given mission to lead the world in a peaceful transition to democracy. During the first half of the nineteenth century, Manifest Destiny was carried out by any means necessary. Some of those include land acquisitions, war, removal of Native Americans and treaties. After the war of 1812, the†¦show more content†¦The â€Å"American System† was beneficial for the U.S. until it wasn’t. Most average people were not fond of the â€Å"A.S.† It helped with internal improvements and increased both the speed, amount and price of goods that could be sold. Andrew Jackson and many Democrats were in opposition of th e â€Å"American System† because they believed it was a neo-federalist revival hidden under the cover of the â€Å"American System.† They thought for the â€Å"A.S.† to succeed would require shifting as much power to Washington where a corrupt few could oppress the virtuous many through unjust tariffs, expensive federal commercial projects and other legislative actions. Most of the opponents of the â€Å"A.S.† were planters, farmers, mechanics, non-English white ethnic groups and first time voters who viewed Jackson as an unrefined â€Å"Natural leader.† He was portrayed as a straightforward man of action, a hero the common man could trust. How did Andrew Jackson differ politically from prior U.S. presidents and political tradition? Why did he seem so threatening to the political establishment? What are the legacies of his actions as president and his political style broadly speaking? Andrew Jackson differs from prior U.S. presidents and political tradition in that he did not come from an upper class or fore father family. He was from a poor family and had to earn and work his way into the upper class of society. His controversial actions while being president were heavily scrutinized andShow MoreRelatedManifest Destiny Essay788 Words   |  4 PagesManifest Destiny can be described as a belief, in the 19th century, that North-America was destined to stretch from coast to coast and that the expansion of the U.S. throughout the American continents was both justified and inevitable. It is responsible for changing the face of America and creating a new nation (Lubragge, 1809-1900). North-America’s westward expansion was due the American belief â€Å"that the strength of American values and institutions justified moral claims†¦Ã¢â‚¬ , land west of the MississippiRead MoreThere Were Different Researches Done To Show What Caused1059 Words   |  5 P agesThere were different researches done to show what caused the Mexican War. Some say America and others say Mexico themselves. There has been some insight by Ramà ³n Eduardo Ruiz, David J. Weber, Rodolfo Acuà ±a, and Walter Nugent. From Ramà ³n Eduardo Ruiz’s article, there are mentions of the Manifest Destiny. Manifest Destiny played a role in the New World and in Mexico. In â€Å"’From Hell Itself’ The Americanization of Mexico’s Frontier† by David J. Weber, talks about the issues within Mexico that causedRead MoreAmerica s Expansion Of The New Lands852 Words   |  4 PagesThe Manifest Destiny was in nature a benevolent movement and it was also seen as a well-intended deal that was bound to make the country more successful through the means of expanding its boundaries over a vast area. However, the approach which the nation took in the acquisition of the new lands suggests differently as it did in fact greatly benefit America but was truly a much more aggressive form of imperialism. America’s strive to move westward was a thought since the very beginning and expansionRead MoreInsight about the Mexican War and the Manifest Destiny Essay1046 Words   |  5 PagesYou may ask yourself, What is the Mexican War and how did it begin? or What is Manifest Destiny and who came up with it? Those are all very good questions, so let me take the time to give you some insight about the Mexican war and Manifest Destiny. The Manifest Destiny was the belief that the United States was destined to expand from coast to coast. It was the concept that which heavily influenced American policy in the 1800s. Americans supported the manifest destiny because the SouthernersRead MoreWas Manifest Destiny, An Ideology Coined By John L. O Sullivan Essay1100 Words   |  5 PagesEssay 4 Was Manifest Destiny a benevolent movement or in fact was it early imperialism pursued at the expense of others? The Manifest Destiny, an ideology coined by John L. O’Sullivan, described the attitude of American’s in the 19th century in regards to the expansion of the United States. There are disagreements on whether this expansion was a benevolent movement or an act of early imperialism. Some think because the 19th century Americans saw the expansion as a task given by God that was basedRead MoreThe Louisiana Purchase, The Oregon Treaty, And The California Gold Rush948 Words   |  4 PagesThere were many important events that helped to achieve the goal of Manifest Destiny. For example, the Louisiana Purchase, the Oregon Treaty, and the California Gold Rush all helped achieve this goal. All of these events had either increased the amount of land in the United States, or increased the population of people living in Western United States. One event that occurred during the time of Manifest Destiny was the Louisiana Purchase. In the early 1800s, President Thomas Jefferson wanted toRead MoreManifest Destiny Essay1433 Words   |  6 PagesManifest Destiny Westward expansion was a key component that shaped the United States not only geographically, but economically as well. The first sign of any expansion West from the original states was when Thomas Jefferson bought the Louisiana Purchase from France in 1803. The country was in need of new land in order to accommodate for the expanding population. Once the country started to expand, its power soon followed. The nation had a struggle with expanding because of the Native AmericansRead MoreManifest Destiny By James K. Polk1257 Words   |  6 PagesJack Biernesser Mr. Schulten U.S. History 16 March 2016 Manifest Destiny Manifest Destiny is the belief during the 19th century, that the United States of America not only could, but was destined to, stretch from coast to coast. The idea of Manifest Destiny helped to fuel the war with Mexico and the removal of Indians from the United States. The American people and government lived by this belief. Manifest Destiny had many good results like the expansion of the American territory. It also had manyRead MoreEssay on Manifest Destiny 1312 Words   |  6 Pagesthe 1840s, Manifest Destiny helped push America into the next century and make the country part of what it is today. The ideas behind Manifest Destiny played an important role in the development of the United States by allowing the territorial expansion of the 1800s. Without the expansion of the era, America would not have most of the western part of the country it does now. Manifest Destiny, before becoming nationally known, started very meagerly. The term Manifest Destiny was first used byRead MoreThe Determination Of The Rio Grande1377 Words   |  6 Pagesofficial border was influenced by many policies and beliefs. Although one large piece was influenced by the Manifest Destiny. Manifest Destiny was a belief that God wanted America to expand all the way to the west coast of the American Continent. The Americans wanted the Rio Grande to be the Texas border because of this belief. However, Mexico objected and claimed that the Nueces River was the Texas border. The United States did not want the Nueces River to be the border because it did not fulfill the

Cost Accounting free essay sample

Marginal costing is the ascertainment of marginal cost and of the effect on profit of changes in volume by differentiating between fixed costs and variable costs. Marginal cost is the amount at any given volume of output by which aggregate costs are changed if the volume of output is increased or decreased by one unit. Marginal costing is a very useful tool for management because of its applications. It is used in providing assistance to the management in vital decision-making both short term and long term. Differential analysis is the process of estimating the consequences of alternative actions that a decision maker may take. It is used both for short term and long term decisions. Short term decisions relates to fixing price for the product, selecting a suitable product mix, diversification of the product etc while long term deals with capital budgeting decisions. Objectives After studying this unit, you should be able to:  · Explain the steps involved in decision making process  · Know various types of decision choices  · Analyze and interpret various decision choices 13. The framework for current research is provided in section V, Section VI defines each research variable and the final section presents the conclusion. II. PREVIOUS RESEARCH In this section, selected ABC implementation empirical 144 Abstract—In today’s advanced manufacturing and competitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making. The benefits of ABC system and its impacts on companies’ performance have motivated numerous empirical studies on ABC system and it is considered as one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical success factors influencing ABC. This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing successful ABC implementation, variables used by previous research and the definitions and operationalization of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC success but very little research have been done to examine the roles of organizational culture and structure. Based on the research gaps identified, a research framework for future research is provided. Index Terms—Advanced Manufacturing Activity-Based Costing, ABC Success Environment, I. INTRODUCTION In today’s competitive and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and prosper. Advancements in manufacturing and communication technologies have drastically changed the ways businesses conduct their activities. Adoption of advanced manufacturing technologies such as robotics and computerized manufacturing have resulted in significant changes in the manufacturing cost structure which have led academics and practitioners to argue that the traditional costing methods are no longer sufficient within this new manufacturing environment [1] (Johnson and Kaplan, 1987). This had resulted in the change from the traditional volume-based cost model to new costing methods such as Activity Based Costing (ABC) [2]. Due to its ability in providing more accurate costing information and enhancing firms’ performance, ABC is International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X studies, which spanned 1995-2008 periods, were collected from four prominent refereed accounting research journals, in management accounting field: Journal of Management Accounting Research, Accounting, Organizations and Society, Management Accounting Research and British Accounting Review. Factors used by previous research to investigate the effect on ABC success implementation are summarized, and stage of ABC implementation also is outlined. A. Technical Variables Early studies of ABC adoption and implementation undertaken by previous researchers concentrated on technical factors, such as identification of main activities, selection of cost drivers, problem in accumulating cost data. Example of these research are Cooper [9], Morrow and Connelly [22]. However, technical factors alone may not be adequate to explain the factors influencing ABC success implementation. Cooper et al. [23] argued that the key problem during ABC implementation stage is that companies only focus on technical factors. They suggested that to make ABC implementation more effective, non-technical factors such as involvement of non-accounting in ABC implementation process, top management championship, adequate training program to employees about the objectives and benefits of ABC should be emphasized as well. Similar opinions were expressed by Shield [3] and Shields and McEwen [14]. Shield (1995) found no significant relationship between technical factors and ABC success. Shields and McEwen [14] also highlighted that sole emphasis on the architectural and software design of ABC systems leads to the failure of ABC implementation. Therefore many researchers have suggested that new variables should be considered to investigate factors influencing ABC success. B. Contextual, Behavioral and Organizational Variables Recognizing the research gaps in identifying factors that may affect ABC success, academicians shifted their focuses from technical factors to other variables, such as contextual, behavioral and organizational, culture, as well as organizational structure. Anderson [18] conducted a longitudinal investigation of ABC process in General Motor (GM) from a period of 1986 to 1993. In his research, he examined the effects of organizational variables and contextual variables, and segmented ABC implementation into four major stages, initiation, adoption, adaptation and acceptance. He found that organizational factors, such as top management support and training for the ABC system affected various stages of ABC significantly, while contextual variables, such as competition, relevance to managers’ decisions and compatibility with existing systems produced different degree of impact on different stages of ABC. Shield [3] examined the relationships between diversity of behavioral, organizational and technical factors and the success of ABC implementation. She employed Shield and Young’s [24] framework and summarized behavioral and organizational variables as top management support, adequate resources, training, link ABC system to performance evaluation and compensation, non-accounting ownership, link ABC to competitive strategies as well as clarity of ABC objectives. She found that top management support, linkage to quality initiatives and to personal performance measure (pay/appraisal), implementation of training and resource adequacy were the significant predictors in explaining ABC success. She also found that technical variables were not associated with ABC success. Shield’s findings are supported by other researchers, such as Shield and McEwen [14], who argued that a significant cause for unsuccessful implementations of ABC of several companies could be due to the emphasis of architectural and software design of the ABC system and less attention given to behavioral and organizational issues, which were identified by Shield [3]. Krumwiede and Roth [25] also stated that barriers of ABC implementation can be overcome if firms could give importance to behavioral and rganizational variables identified by Shield [3]. Similarly, Norris [26] agreed with Shield’s [3] findings that the association between ABC success and behavioral and organizational variables is stronger than with technical variables. She further highlighted that the impact of behavioral, organizational and technical should be focused at individual level. McGowan and Klammer [19] conducted a survey of 53 employees from 4 targeted sites in the U. S. o examine whether employees’ satisfaction levels are associated with ABC implementation by They also measured their perceptions of the factors associated with the degree of satisfaction, such as top management support; the degree of involvement in the implementation process; objectives clearly stated; objectives shared; training; linkage to performance evaluation system; adequate resources; information quality and preparer over user. Their results indicated that employees’ satisfaction with ABC implementation was positively related with clarity of objectives and quality of ABC information. Gosselin [15] carried out a survey of 161 Canadian manufacturing companies to examine the effects of strategic posture and organizational structure on adoption and implementation of general forms of Activity-based costing. He segmented the ABC implementation stage into adoption and implementation. The research findings showed that a prospector strategy was associated with manager decision to adopt ABC, while centralization and formalization were significantly associated with ABC success implementation. Krumwiede [20] surveyed U. S manufacturing firms to study how contextual factors, such as the potential for cost distortion or size of firms; organizational factors, such as top management support, training or non-accounting ownership, affect each stage of ABC implementation process. His findings showed that the different factors affected the various stages of implementation of ABC and the degree of importance of each factor varies according to the stage of implementation. Contextual factors, such as usefulness of cost information, IT existence, less task uncertainty and large organizations were related to ABC adoption. Moreover, organizational factors, such as top management support, non-accounting ownership, and implementation training affect ABC success implementation. 145 International Journal of Trade, Economics and Finance, Vol. 1, No. 2, August, 2010 2010-023X In another study by Anderson and Young [21], the relationship between organizational and contextual variables, such as organizational structures, task characteristics, management support, information technology and ABC success was examined. The result confirmed the importance of organizational factors (top management support and adequacy resources) during the ABC implementation stage. In South Africa, Sartorius et al. [27] carried out a mail survey to investigate the effect of organizational factors such as top management, adequate resources, coherence with organizational goals and strategy on ABC success. They found top management support and resources were the crucial factors in explaining ABC success. In the UK, Innes and Mitchell [4] and [12] surveyed the extent of ABC adoption among largest firms. The study aimed to find out factors influencing ABC success by using behavioral and organizational variables, and it was found that top management influenced ABC success significantly. In another study conducted by Khalid [28] using a questionnaire survey among the largest 100 firms in Saudi Arabia, ABC adoption was found to be positively related to diversity of products. In Malaysia, Ruhanita et al. [29] conducted a mail survey and a case study to examine that factors influencing ABC success, especially at adoption stage. They found the significant factors were cost distortion, decision usefulness, information technology and organizational factors. In addition, the findings showed that decision usefulness, top management support, link ABC to performance measure and compensation influenced the ABC success adoption significantly. A case study of one Chinese manufacturing firm was carried by Lana and Fei [30] in China. Their research aimed to examine some key success factors pertinent to ABC implementation within Chinese organizational and cultural setting. The research findings showed that top management support, hierarchical and communication structure and high proportion of dedicated professionals were the significant factors in determining ABC success implementation. Majid et al. [7] used a case study approach to describe the process of ABC implementation in a Malaysian service company and a Malaysian manufacturing company. In this research, they categorized ABC implementation into initiation and adoption, design, implementation and use of information. The purpose of the research was to find out the problems faced during ABC implementation, He found that the factors determining ABC success were top management support, suitable ABC software, and finally, ensuring that all affected employees understand and participate in the ABC implementation stage. And they also found that at different stages of ABC, the dominant factors influencing ABC success were also different. Colin et al. [31] adopted behavioral and organizational factors summarized by Shield (1995) to examine factors influencing the adoption and degree of success of ABC systems and determinants of that success. In their research, the targeted research population was manufacturing and service firms in the UK. They found that top management support, non-accounting ownership, adequate training provided to ABC determined the ABC success. Besides behavioral, organizational and technical variable, some researchers also indicated that the dimensions of national cultures could affect the level of ABC success [32, 33]. Brewer [32] used Hofstede’s taxonomy of work-related cultural values to examine the relationship between national culture and Activity-Based Costing system. In the study, Hofstede [34]’s work was applied to the case of Harris Semiconductor (HS), which has implemented ABC at plants in Malaysia and the USA. The results showed that the level of ABC success in Malaysia was higher than that of U. S due to high-power-distance and collectivist cultures in Malaysia. In addition, Supitcha and Frederick [33] also included national culture’s dimension into framework in a case study of one Thai state-owned enterprise’s budgeting system. They found that due to cultural differences, modifications were required when the organizations in Thailand tried to implement ABC system in Thai environment. Apart from national culture, corporate culture factors were also tested by prior research. Baird, Harrison and Reeve [17] conducted a study to investigate the relationship between the extent of ABC adoption and the organizational variables of size and decision usefulness of cost information and business unit culture. In their research, data were collected by a mail survey questionnaire and samples were randomly selected from business units in Australia. The research finding showed significant relationships between ABC adoption and decision usefulness, cultural dimensions of outcome orientation and tight verse loose control. Baird, Harrison and Reeve [16] examined the relationship between success of activity management practices and organizational factors (top management support, training, link to performance evaluation and compensation, and link to quality initiatives), and organizational culture (outcome orientation, team orientation, attention to detail, as well as innovation). They adopted a survey questionnaire method on randomly chosen business units in Australia. The findings showed that two organizational factors (top management support, link to quality initiatives) explained the variations in success of activity management practices, such as ABC, and outcome orientation and attention to detail of organizational culture were associated with ABC success. They also stressed that compared with organizational culture, organizational factors had stronger associations with the ABC.