Communicating In Health And Social Care Organisations Social Work Essay

Communicating In Health And Social Care Organisations Social Work Essay INTRODUCTION Language in particular and communication in general, permeates every aspect of peoples lives. It is important in everything that a person does, in whatever profession an individual might be in. It fosters greater understanding as well the possibility of establishing better relationships between the parties which are communicating. This paper seeks to address the issue by the provision of the theories of communication which are applicable in health and social care, how to use effective communication skills in such a context, methods of dealing with inappropriate communication practices, strategies for effective communication, and the benefits and need to be engaged in effective and efficient communication practices, especially in the context of the said profession. The author will stipulate significant factors which are assumed to be highly influential in the process of communication include culture, values, legislations, and other regulations which govern the practice of the profession. The author will also provide suggestions on how the communication process can be improved so that it can be more useful in the field of health and social care. Furthermore, the author will discuss the standard software which are used by the health and social workers in their profession, an analysis of the benefits which were brought about by such applications, provide an analysis of how such technology enhances activities in the profession, and evaluate the legal considerations which are critical to be understood in the application of the information and communication technology. The author will further discuss the nature of the workplace where the author is working. The organization provides care services for clients with physical and mental disabilities and for clients with dementia. USE OF COMMUNICATION SKILLS IN HEALTH CARE THEORIES OF COMMUNICATION Four theoretical approaches in the practice of health and social care will be highlighted in this section: psychodynamic, behaviourist, humanistic and cognitive. The main foundation of the psychodynamic theory to communication is grounded on the works of Sigmund Freud. This does not involve only a single theory but stems to a number of other theories which were all grounded on the foundations of the work of Freud. This theory combines those which are associated to psyche which includes not only the mind but the entire inner feelings, thoughts and experiences and dynamics which refer to the notion that psyche is not stable, rather active. According to this theory, communication with the individuals self is very critical as it is the foundation of that persons communication practices to others. One of the basic assumptions on this theory is that the individual is the author of his own history; therefore, the individuals earliest experiences form the foundations of how that person deals with others. Such can be modified along the process. Another basic assumption is that the individual lives in two worlds at the same time, internal and external. The internal world is unconscious while the external is controlled. The theory also assumes that all behaviour is logical and acted upon with purpose. These factors are highly influential with how the individual communicates in health and social care setting (Ellis et al., 2003). Another theory which can be noted is the behaviourist theory. The main foundation of this theory is the notion that all behaviour is largely based on learnt responses about specific stimuli. This can be able to explain the method of language acquisition such as that of the echoic response wherein the infant imitates the sound which is made by the health or social professional, who, on the other hand, reinforces the behaviour of the infant. This theory focuses on behaviour and highlights the present and the future (Ellis et al., 2003). The third theory which will be considered in this paper is the humanistic approach. Under this theory, the person is the highlight of interest rejecting the significance of behaviour and the unconscious impulses which result from the past. Two of the theories which are under this approach are the person-centred theory and the transactional analysis. The former highlights the importance of childhood and current experiences in life while the latter reiterates the significance of personality, child development, social psychology, and psychopathology (Sully Dallas, 2005). According to Carl Rogers (1902-1987), People are essentially trustworthy, that they have a vast potential for understanding themselves and resolving their own problems without direct intervention on the therapists part, and that they are capable of self-directed growth if they are involved in a specific kind of therapeutic relationship. In relation to health care context, the goal of this theory is to make the clients become more open in their own personal experience, to accept themselves in all aspect, and to minimize things that might challenge their concept of self. To achieve this, there must be a good relationship between the therapist and the client. The therapist must be realistic but not offensive, accepting but critical to the misconduct of the client. Trust between the therapist and the client is important so the client will not feel social distance scale. It is basically understanding and accepting the client as a whole being, not judging the clients impurities. The fourth is the social cognitive theory. According to Bandura (1986), individuals obtain more information through observational learning. At home, how a parent would nurture their child can be an environmental factor that influences the child the way he behaves. Learning starts from the home whereby a child imitates the people around him. Behaviour then is being shaped and as the child grows; his natural curiosity is reinforced by his motivation to learn. The social cognitive theory explains the interaction between the person and the environment which involves cognitive competencies such as achievement that are developed and modified by social influences and structures within the environment such as parents and society. USE OF COMMUNICATION SKILLS There are many ways to communicate; it could be verbal, non-verbal, writing and listening. Verbal communication is used when giving information or doing trainings, on the telephone, hand over and when talking face to face with a client. For verbal communication, there are things to consider like the tone of voice, pitch and talk on the same level, never talk with your back on your client. Non-verbal communication is used for clients who have difficulty hearing, deaf and mute. Factors to bear in mind are facial expression, hand gestures, physical appearance and body posture. Aids that might help communication are the use of symbols, picture cards and communication board or writing pad. The art of good listening is practiced by letting the clients talk in their own pace and giving them time to express themselves. Transmission of information becomes effective by getting the message across clearly and reflects on how the message was conveyed. The benefits of effective and efficient communication skills in the practice of health and social care can be highlighted by how it is used in the profession. One of the uses of communication in this field is to foster the growth and development of the practice. It must be noted that communication does not only exist between the health professional and the client. It is also evident between health professionals themselves. Communication can be used in this field to be assured that innovative ideas, trends, and best practices are shared amongst the healthcare professionals and social workers for the betterment of their profession (Santy Smith, 2007). Communication can also be used in the context of health and social care to be able to promote an advocacy. This kind of communication is often utilized in mediums like advertisements on print and other channels. The use of media for health promotion campaigns is very convincing that people understand healthy living and what is best for them. Lastly, it has also been noted that communication can be used in the health and social care setting to be able to foster partnership with clients or patients, treat them with respect, provide patients with self-esteem, provision of practical help and advice regarding their condition, stimulate their intellectual development, improve the clients sense of self-being or self-worth, satisfy the physical, emotional, and social needs of the patients and to be responsive of their needs (Haworth Forshaw, 2002). DEALING WITH INAPPROPRIATE INTERPERSONAL COMMUNICATION To be able to reap the benefits of a good communication practice, health and social workers must be able to properly deal with any inappropriate communication practices. For instance, any barrier to communication should be resolved as such can result into misunderstanding in the professional practice. An example of a factor which can be a hindrance to good communication practice would be culture and language itself. Professionals in the field of health and social care should see to it that both parties understand each other, especially when decision making is involved. The use of jargons should be limited as it can lead into inappropriate communication leading into misunderstanding. Another factor which can be considered as an inappropriate practice in communication in the context of health and social care is privacy. Patients are private individuals, their records should therefore be held with confidentiality and there should be no presence of breach of contract as well between prac titioners or professionals. Health and social workers have the inherent duty to not disclose any information without the knowledge of all the parties which are concerned. The lack of trust of the patient to the medical worker can also be a barrier to effective communication. Lastly, the lack of knowledge can also serve as another barrier to communication (King Wheeler, 2007). STRATEGIES TO SUPPORT USERS To be able to be potentially engaged in efficient and effective communication practices, as a carer VARIOUS FACTORS THAT INFLUENCE COMMUNICATION PROCESS IN HEALTH AND SOCIAL CARE VALUES AND CULTURE Two of the factors which are assumed to be highly influential in the communication process, specifically in the field of health and social care, are values and culture. These may include factors which are related in demographics such as age, gender, race, educational and economic status, and also beliefs, among others. Culture, which can be defined as the identifiable integrated pattern of human behaviour that includes customs, beliefs, values, behaviours, and communications (Servellen, 1997), is said to be highly influential in this field basically because they arise from almost every group that are involved in the communication process. In tackling the issue of culture and its influence in the communication process, one of the factors which should be understood are the sub-groups, for instance, Asian. Among the Asian cultures, people from different countries have various approaches to communicating. For instance, in the Vietnamese culture, talking is customary. Professionals who ar e working with people who are accustomed to the Vietnamese culture must be able to take such cultural factor into account so that the communication process can be carried out more efficiently and more conveniently. Another factor which should be understood on this note is cultural identity. One of the inclusions in this identity is the fact that all people are influenced by cultural programming which makes it essential to have an understanding of that culture so that communication can be carried out better (Servellen, 1997). As mentioned earlier, one of the dimensions of culture and values which influence the communication process is gender. Men and women are naturally equipped with differences and such can be reflected in the way they engage themselves into the process of communication. Having different communication styles base on gender, interpretation may also vary in both sexes. Health and social workers should be aware of these differences so that they will be sensitive on how to deal with each patient or client. One of the key to understand these differences is to be an active listener so that the professional can be able to better understand the patient. The same is true with age and ethnicity. Communication with elderly should be done on a different approach wherein the health or social worker should demonstrate more respect. A different approach is also given when communicating with the younger ones. Furthermore, each nationality also has different approaches to communication. Some verbal and n on-verbal communication techniques might be appropriate for other cultures while it may prove to be rude for some. These should be understood clearly so that there will be no misinterpretation and confusion with regards to the transmission of the message (Basavanthappa, 2004). LEGISLATION, CHARTERS, AND CODES OF PRACTICE Despite the fact that communication in the field of health and social care is highly influenced by culture and values, it has also influenced the existence and stipulations which are provided by legislations, charters, and codes of practice. The institution is often left with no option but to follow such stipulations as it is a legal requirement in the context of their practice. One of the most important factors by which legislations and charters influence communication techniques can be demonstrated by the fact that such allows the provision of equality. The existing laws which govern the practice of health and social care are based on the principle of equality which does not allow discrimination of any party, be it a patient or a health or social worker. For instance, legislations such as those which provide fair employment, sex discrimination acts, race relations, and others are some of the laws which demonstrate and influence in professional practice. These laws serve as the foundation of the behaviour of the healthcare professional and form the basis of how they act and how they communicate. The serious consequences of going against such legislations will be undeniably a critical factor in the observance of a good communication practice (Cambridge Training Development, 2000). The Data Protection Act 1984 is a good example which demonstrates legislations in good communication practice in the field of health and social care. This can be able to provide protection to information which are assumed confidential and should be used solely for the purposes known by the persons involved. Service users could possibly demonstrate loss of trust from the service providers if confidential information are leaked making it important for laws to provide protection for such. Certain legislations are also made available to provide equality and anti-discrimination in the workplace. These factors are highly influential in shaping the communication practice and activities of people in health and social care (Moonie, 2005). Furthermore, the stipulations in the code of practice and ethics in a certain institution are also highly influential in communication practices especially in consideration of the fact that they can affect confidentiality and privacy of information. For instance, the use and access to the internet for health and social workers are often limited and defined by codes of conduct, depending upon the institution, to be assured of good communication practices and work ethics. The use of other technological aids can also be regulated by existing rules and regulations to be able to protect the rights of the institution, the workers, the patients, and the public in general (Martin, 2003). ORGANIZATIONAL SYSTEMS AND POLICIES For all concerned parties to be engaged in effective and efficient communication practices, one factor which can be considered as essential would be effective organizational systems and policies. These systems and policies will be able to shape the communication activities and will make it more appropriate and meaningful. Health and social care institutions need to develop systems and policies which can foster good communication. This can include factors which are related to documentation, information systems, establishment of procedures and practices. For instance, the development of a dynamic and advanced information system can demonstrate effectiveness and efficiencies in the various activities which are undertaken. In the absence of such systems, it will be highly impossible to transmit and share information which might prove to be significant in the profession. For instance, at Ashleigh Court Rest Home, policies are strictly implemented. Stated below are some of the policies tha t the home adheres with: Whistle Blowing Policy this document has been written to comply with the Public Interest Disclosure Act 1998, which was introduced to protect employees who blow the whistle about any wrongdoing. The policy gives clear guidance to all members of staff regarding the correct procedure for bringing to attention any wrongdoing or suspected wrongdoing which they feel could affect the reputation of the home, other members of staff, visitors, residents or any other organization or persons connected with the home. The policy outlines commitment to openness and good communications. Bullying In The Workplace The home believes that all staff have the right to work in an environment that is free from bullying, harassment or intimidation, from either colleagues or management. The home seeks to enable staff to enjoy their work and fulfil their personal and professional potential, by creating and sustaining a stimulating and supportive work environment. It is recognised that staff who feel powerless, vulnerable or even persecuted will not be able to give of their best work or work successfully. Prevention of Accidents The home fully accepts the responsibility to ensure that all reasonable steps and precautions are taken to provide and maintain safe and healthy working conditions, which comply with all statutory requirements and codes of practice. The home fully supports and complies with the relevant National Minimum Standards and Regulations, which relate to the promotion and protection of the health, safety and welfare of service users and staff. It is recognised, however, that even in the safest of working environments, accidents will occur, from time to time. Where and when this does happen, the Registered Providers (employers) will abide by the requirements of The Health and Safety at work Act 1974. As such, employers must, by law, notify certain categories of accidents, specified cases of ill health and specified dangerous occurrences to the Health and Safety Executive or the Local Authority to comply with the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 1995 (RIDDOR). By undertaking these notifications, the home will not only be meeting the legal requirements but will be able to determine local patters and causes of accidents, so that preventive measures can be put in place to prevent recurrence. A written record such as Accident/Incident Report will be kept, of any accident, however minor, which occurs in the home. Policy on Racial Harassment Every Service User has the right to live and every staff member has the right to work in the home without the threat of racial harassment, discrimination or abuse. Any occurrences of this nature will not be tolerated and perpetrators will be subject to disciplinary procedures. The home fully upholds the principles and guidance of the Race Relations Act 1976 and the Protection from Harassment Act 1997. Racial harassment is any behaviour, deliberate or otherwise, pertaining to race, colour, ethnic or national origin, which is unwanted by the recipient and creates an intimidating, hostile or offensive environment. It may include racist jokes or insults, abusive comments about racial origins and skin colour and ridicule of an individual on cultural and/or religious grounds. IMPROVING COMMUNICATION PROCESS Health and social workers must be perpetually engaged in the improvement and development of the communication process to be better in their profession. One of the ways by which such can be improved is through the provision of security of information. In this way, privacy and confidentiality can be achieved and it can to help prevent any misunderstanding and confusion in the communication process. Furthermore, the communication process can also be improved through the provision of dynamic and sustainable rules which relate to documentation, presentation, and use of outputs and reports so that their purpose can be maximized by its users and providers. The provision of technological aids and communication tools can also help improve such process. Furthermore, the following are other ways by which communication can be improved in the health and social care setting: provide communication access to persons with difficulties; be aware of the various communication barriers and develop strate gies by which they can be minimized or reduced at an acceptable level; teach workers about ethics and values related to communication practices; and rigorous training and education to enhance workers knowledge about effective and efficient communication. There is a need to make service providers understand what are the processes and activities involved in the complex communication process and the need to teach them to be active listeners. By doing the earlier mentioned, the health and social care workers can have an improved communication process and it can foster greater understanding and build better relationships between providers and users (Malone, 2005). EXPLORING THE USE OF INFORMATION COMMUNICATION TECHNOLOGY IN HEALTH AND SOCIAL CARE STANDARD I.T. SOFTWARE The activities in the provision of health and social service would not be possible to carry in the absence of various I.T software and applications. Some of these include: word-processing, spreadsheets, presentations, internet, intranet, and email. These tools are assumed to have critical significance in the profession as it helps in the completion of day-to-day activities in the organization. Word processing is important because it allows the creation, editing, reading, and amendment of various documents which might prove to be vital with health and social care work. If these documents are handwritten, there is no form of standardization and it will be hard to understand as well as too slow to accomplish. Therefore, word processing is considered as one of the most significant I.T. software package as it allows ease in work and reduces the intensity of labour in the creation of documents. Spreadsheet, on the other hand, allows them to do mathematical calculations with ease as it has formulas which can make their works easier while presentations allow them to prepare and present visual presentations in order to communicate better. The internet and intranet is also a good tool as it allows connectivity between the network of users within the organization and through the globe using the internet. Lastly, emailing would allow them to exchange information within each other and share documents in the workplace (Cook, 2006). One of the most advanced application of information and communication technology in the field of health and social care is through telecare which is a business-to-consumer service provision without personal interaction as it just completed on channels such as telephones and computers. This includes services which are related to health and social care such as automated appointment reminders and client monitoring services at home. Traditionally, these things are done by trained professionals at the clients home until the inception of technology which defies distance and allows greater interaction between the users and providers (Niman et al., 2006). BENEFITS OF USING ICT The use of information and communication technology would have not proliferated in the field of health and social care if it did not bring numerous benefits and advantages to the organization, users, providers, and the general public. One of the benefits is the accuracy of records. Because of the use of the various applications of information and communication technology, it will be easier to have readily available information about the condition of the client and it will be easier for the staff to provide an answer to the concerns of the patients. The health professionals are also able to enjoy the benefits of information and communication technology because such allows them to have safe, modern, and speedy IT systems which can help them in their routine, it allows them to utilize time more efficiently, and it allows the possibility of remote monitoring (Gillies, 2006). Information and communication technology is also beneficial in the field of health and social care because it allows the possibility of meeting individual needs, it provides ease in the administration of treatment procedures, it makes the administrative practices more efficient, records and documentation can be more accurate, it fosters better communication, and it promotes independence. Information and communication technology also provides collaboration among users and providers which inevitably leads into more efficient service delivery (Leathard, 2003). ENHANCING ACTIVITIES OF HEALTH AND SOCIAL CARE WORKERS Information and communication technology demonstrates the possibility of enhancing the activities by which health and social care workers are engaged. This is assumed to be done through the following ways: efficiency in business administration, meeting the needs of the employees, improving the quality of service, accountability, and meeting what is required from them. Because of information and communication technology, the field of health and social work is able to experience increased efficiency. The use of various tools associated to such form of technology has allowed them to be engaged into better practices in their profession. For instance, the internet and the intranet, along with the methods by which documentation has improved, are all seen as highly contributory to the improvement of business administration. Service has also seen a dramatic improvement because of the applications of the said technology. Because of such, it is easier to access records and information, althoug h such has also been limited by existing legislations to protect privacy and to promote confidentiality. LEGISLATIONS To be assured that the use of information and communication technology is maximized and not detrimental to the society, certain legislations, both internal and external to the company also exist to govern information and communication practices in the field of health and social care. The Data Protection Act provides restrictions and limitations on the use and access of personal information, especially those of the clients or the patients. Some of this information includes personal information, medical records, treatment history, and credit information. Record keeping is very important and should not be underestimated. Disclosing of information is tantamount to breach of confidentiality. Furthermore, another legislation which is assumed to be significant in the use of information and communication technology is the Access to Personal Files Act 1987 which stipulates general considerations with regards to access to personal information, specifically those data which relate to social services. In addition to these legislations, Access to Medical Reports Act 1988 has also been provided to give right to access into medical reports for the purpose of employment or for insurance. The client, under this legislation, is also endowed with the right to see the information before it is supplied and can also be subject for correction. Lastly, another important legislation is the Access to Health Records Act 1990 which is more concerned about records which could be accessed manually. It gives the client or any other representative the right of access to medical records, in whatever form, electronic or manual (Jones Jenkins, 2004). Moreover, to keep information within the limits o f the workplace, bringing of storage devices are also limited so as the providers cannot transfer any information about the service users which can be leaked and used for purposes which are not under the consent of the parties concerned (Moss, 2008). RECOMMENDATIONS AND CONCLUSIONS Technology has brought a number of benefits realized in the health and social care sector such as meeting the individual needs, ease of administration of procedures, making efficient administrative practices, accurate documentation, and fostering a more dynamic communication practice. Information and communication technology also enhances activities of health and social worker such as by improving efficiency of service, accountability, and quality of outputs. To be able to engage in a more meaningful communication practice, there is a need to be aware and to understand the existing differences in culture and values because they will be able to foster better relationships. There is a need for continuous improvement process in communication by being able to identify ways by which such could be improved. The health and social care sector needs to identify, without a halt, ways by which communication can be improved, so that the profession, in general, can also be improved.

Dostoevsky’s Notes from Underground Essay

Fyodor Dostoevsky is one of the most influential authors in world literature. This Russian author had written several remarkable novels including Crime and Punishment, The Idiot and Brothers Karamazov. However, before the aforementioned novels were published, Dostoevsky had already gained critical acclaim and recognition for his work entitled Notes from Underground. This novel explores how the freedom of man is undermined by the atmosphere of rationality that dominated the 17th and 18th centuries. Through the novel’s protagonist, the Underground Man, Dostoevsky illustrates how real freedom is manifested in the defiance of reason. The period called the Enlightenment occurred throughout the 17th and 18th centuries (Marder, Meyer, & Wyshak, n. d. ). During this time, reason governed over every endeavor, and was valued above everything else. The period left no room for superstition or foolishness; rationality reigned supreme (Marder, Meyer, & Wyshak, n. d. ). Reason was the means in which man and society can develop for the better. European thought was dominated by materialism, liberalism and more importantly, utopianism (Marder, Meyer, & Wyshak, n. d. ). All of these movements were established on the belief that reasonable and natural-law theories could establish a perfect society (Emerson, 1992). Perfection was only attainable through the application of reason and the manifestation of â€Å"enlightened self-interest† (Marder, Meyer, & Wyshak, n. d. ). The prevalence of reason strongly influenced and inspired Dostoevsky to write Notes from Underground (Marder, Meyer, & Wyshak, n. d. ). However, the novel did not convey a message agreeable to the intellectual milieu; instead, it served to criticize its very existence. Notes from Underground is actually a response to another text, entitled What Is to be Done? (Marder, Meyer, & Wyshak, n. d. ; Madden, n. d. ). It was written by N. G. Chernyshevsky and was published in 1863. Chernyshevsky was an advocate of â€Å"rational egoism,† a movement which fervently believed that perfection of life could be achieved through rationality and enlightenment (Madden, n. d. ). The â€Å"rational egoists† also upheld principles of natural law (Madden, n. d. ). Dostoevsky disagreed with the belief that rationality and enlightenment were the keys to perfection. He strongly believed that the nature of man was beyond those two elements. He acknowledged man’s capacity for both the rational and the foolish; he even upheld that the irrationality of man was more definite, while the rationality was merely added (Marder, Meyer, & Wyshak, n. d. ). Moreover, Dostoevsky was convinced that laws of nature or the principles of reason were not capable of recognizing human individuality, personality, and more importantly, free will (Madden, n. d. ). These beliefs are embedded in the novel, a text which Rozanov considers a critique of reason as a means to perfection (as cited in Marder, Meyer, & Wyshak, n. d. ). The novel, in the words of Wasiolek, showed how man can be both rational and irrational, as his actions are the result of the exercise of his own freedom (as cited in Marder, Meyer, & Wyshak, n. d. ). Hence, the theme of freedom in the novel is the utmost disregard for reason and natural laws. The protagonist of the novel is the Underground Man, a forty year old man who used to work in civil service (Dostoevsky, 1992). For a protagonist, he is considered an â€Å"anti-hero† (Madden, n. d. ). He is also the antithesis of the time in which he lived; he disagreed with utilitarianism, which prevailed during the 19th century. Utilitarianism was characterized by utilizing â€Å"mathematical formulas and logical proofs† to equate one’s wants with his best interests (Madden, n. d. ). The Underground Man disagrees with this; he attests that man wants to exercise his freedom and could do so regardless if it agrees with his best interests or not. If it is man’s desire to act irrational, he could. Of course, acting irrational is not in anyone’s best interest. However, by being irrational, he was truly able to exercise his freedom. Actions based on desires, instead of reason, enable man to be free. Freedom is thus associated with acting without reason. So in an era where reason dominated, the Underground Man was rather unreasonable. By being unreasonable, he was able to be truly free. In the novel, the Underground Man asserts that science deprives one of freedom. Dostoevsky (1992) writes, â€Å"Science has managed by now to anatomize man to such a degree that we already know that all your wishing, your so-called free will is nothing†¦Ã¢â‚¬  (p. 29). The Underground Man then begins his attack on utilitarianism: If someday they should really discover the formula for all our whims and wishes—I mean, what causes them, what laws they’re governed by, how they develop and where they lead in one case or another†¦in other words, an actual mathematical formula—why, then man will perhaps immediately stop wishing†¦Who wants to wish according to graphs (Dostoevsky, 1992, p. 29)? â€Å"Whims and wishes† in this quotation refers to the desires of man. The principles of utilitarianism are marked by analysis of people’s desires. These desires undergo scrutiny, as to determine if these desires agree with what is best for the people. However, the act of wishing does not involve analysis or scrutiny. One can desire something for no apparent reason. One may wish for something that may prove harmful in the long run. The exercise of freedom is spontaneous and non-regulated. If one has to base his or her desires from the graphs or formulas of science and math, they would no longer fall under the exercise of freedom. If one is to desire based on the graphs or formulas, it would not be an act of freedom any more. This is because there is imposition involved; the desires are imposed upon by the requirements of science or math. In this situation, the desires of man are dictated by the principles of reason. Thus, freedom disappears upon the use of reason. In the words of the Underground Man, â€Å"For if desires are one day brought into complete accord with reason, then we shall reason instead of wishing† (Dostoevsky, 1992, p. 30). The Underground Man continues his argument against utilitarianism by differentiating reason and desires. He states: You see, gentlemen, reason is unquestionably a fine thing, but reason is no more than reason, and it gives fulfillment only to a man’s reasoning capacity, while desires are a manifestation of the whole of life—I mean the whole of human life, both with its reason and with all its itches and scratches (Dostoevsky, 1992, p. 31). In this quotation, the Underground Man affirms that while reason is important, it is not the most important thing. The desires of man, through which freedom can be exercised, have a much wider scope than reason. Therefore, the desires of man cannot be reduced to graphs and tables because it transcends them. The Underground Man uses the piano key as a symbol of how reason curbs man’s freedom: He will insist on clinging precisely to his own fantastic dreams, his most vulgar folly, solely in order to confirm himself†¦ that men are still men, and not piano keys, which may be played by the hands of natural laws themselves, but which are threatened by this very playing to be brought to a state where it will no longer be possible to wish a thing outside of graphs and schedules (Dostoevsky, 1992, p. 34). Piano keys are pressed to make a sound in the process of playing the piano. These keys cannot produce sound on their own; they need to be touched and pressed. The analogy between the man and the piano key is what Dostoevsky used to illustrate his point. By measuring man’s desires with the graphs and formulas to determine whether or not it is in their best interests, man becomes a piano key. This is because man comes under the mercy of reason which plays him. To be manipulated by reason is to be bound by its laws; therefore, it is not freedom. The Underground Man believes that humankind values freedom over reason and best interests (Madden, n. d. ). Freedom means acting out of one’s desires or wishes whether or not the act spoken of is irrational or foolish. In the book, the Underground Man manifests his freedom through several examples. He had committed acts contrary to reason, making him a truly free individual. Hence, the Underground Man was successful in escaping the realm of reason he despises. The book starts with the Underground Man’s admission of a pain. He says, â€Å"I think that my liver hurts† (Dostoevsky, 1992, p. 1). Anyone who experiences pain will surely resort to measures to eliminate that pain. This is because pain is suffering, and nobody wants to suffer. In the instance that pain is felt, it is only reasonable that one seeks medical assistance by visiting a doctor. On the contrary, the Underground Man says, â€Å"No, sir, I refuse to see a doctor out of spite† (Dostoevsky, 1992, p. 1). This decision is obviously irrational, because he does not want to see a doctor to deal with the pain. In addition, he does not have a valid reason not to go to the doctor. One would presume that he simply takes pleasure in his own pain. A rational man would find this decision as preposterous, as no one ever enjoyed suffering from pain (Madden, n. d. ). However, what appears to be a manifestation of masochistic tendencies is actually the Underground Man’s exercise of freedom. Reason dictates that when one feels pain, that person should visit the doctor. As was earlier discussed, the Underground Man believes that reason limits freedom, because it only acknowledges the desires that would be in one’s best interests. The tolerance of pain and the derivation of pleasure from it is the Underground Man’s way of breaking free from reason. Surely, it is a foolish thing to do, but he does not want to conform to the dictates of reason. He values his freedom, so he refuses to act according to reason. He is a free man; he could do as he pleased. Even if it is contrary to his best interests in prolonging such agony, he still does it because he wished to do so. By tolerating pain and deriving pleasure from it, he successful avoids the system of reason. According to the Underground Man, â€Å"I know better than anyone else that I will only harm myself by this, and no one else. And yet, if I don’t seek a cure, it is out of spite. My liver hurts? Good, let it hurt still more† (Dostoevsky, 1992, p. 2)! The Underground Man proceeds with his painful endeavor, this time with a toothache. The fourth chapter of the book opens with his laughter: â€Å"Ha-ha-ha! You will find pleasure in a toothache next! And why not? There is pleasure in a toothache ache too† (Dostoevsky, 1992, p. 14). Just like with the liver ache, the Underground Man allows himself to feel the pain of his tooth instead of seeing a dentist. He welcomes the pain, and refuses to seek treatment. A critic of the novel, Mikhaylovsky declares that the Underground Man â€Å"tortures because he wants to, he likes torture. There is neither reason nor purpose here, and, in the opinion of Dostoevksy, they are not at all necessary, for absolute cruelty is interesting† (as cited in Marder, Meyer, & Wyshak, n. d. ). Indeed, this is true. The Underground Man does not subject himself to pain for a reason. In fact, he does so to do away with reason. He refrains from seeking medical treatment because he wants to. By indulging in his desire, he exercises complete freedom. Aside from the aforementioned tolerance of pains, the Underground Man had exercised his freedom through irrationality in other ways. He states: I would feel a certain hidden, morbid, nasty little pleasure in the acute awareness that I had once again committed something vile that day, that what had been done could no longer be undone; and I would gnaw and gnaw at myself in silence†¦until the bitterness would finally begin to turn into a kind of shameful, damnable sweetness (Dostoevsky, 1992, p. 7). In this excerpt, the Underground Man expresses how he had realized his evil ways by contemplating what he had done. However, instead of wallowing in guilt, the realization ends up being a source of pleasure. How did the Underground Man manifest his freedom through this? The purveyors of rationality would insist that those who know what is in their best interests would not resort to baseness or frivolity. The Underground Man was aware of vileness of his actions; in a way, he was aware it was not in his best interests. However, he did not feel a sense of guilt. The realization of his action that started with bitterness eventually became that of sweetness. He knew what he had done was bad, but this does not change the fact that he derived pleasure from it. His reaction to such vile deeds set him apart from what reason dictates as proper. Because he did not follow the dictates of reason, he had exercised his own freedom through defiance. Reason makes one feel burdened when one commits a nasty or vile action. It supposes that rational ways should be observed, and a nasty or vile action is never rational. He sights an example when one is forced to apologize for a nasty deed. The Underground Man says: Generally, I could never endure saying, â€Å"Forgive me, Papa, I won’t do it again†Ã¢â‚¬â€and not because I was incapable of saying it, but, on the contrary, perhaps precisely because I was all too capable of it. And how I did it (Dostoevsky, 1992, p. 16)! In this passage, the Underground Man expressed disagreement with repentance. He believes that one should not apologize for doing something. He finds apologies as deceiving; the claim to never do an act considered vile again seems insincere. In our freedom, we are all capable of doing these acts. Regardless if they are rational or irrational, we all have the capacity to act according to our own free will. The claim â€Å"I won’t do it again† is quite fraudulent, as it is quite understood that anyone can do anything, according to their free will. Thus, it is possible for one to exercise freedom and desire something which is not in one’s best interest. According to the Underground Man: And what if his advantage on a given occasion not only may, but must, lie exactly in choosing for himself the harmful rather than the advantageous? And if this is so, if there can be such an occasion, then the entire rule is shattered to smithereens (Dostoevsky, 1992, p. 22). The rule spoken of here is the belief that man would choose what is in his best interests. Again, the exercise of freedom lies in choosing or desiring something regardless of their nature. In the above quotation, the Underground Man affirms that there will be instances wherein man will choose what is harmful, instead of what is useful, to him. The moment such situation arises, the principle of reason will be disproved. The Underground Man does not believe in the principle that man will act according to what is in his best interests. Neither does he believe that man’s desires can be reduced to graphs of science nor formulas of mathematics. The concept of freedom for the Underground Man is that which is contrary to the dictates of reason. He does not acknowledge that man will commit acts that are in tune with his best interests. This would be a violation of his freedom, as the freedom presupposes one’s capacity for both the rational and the irrational. If one chooses to commit an irrational act, he is merely exercising his freedom. Did the Underground Man succeed in escaping the realm of reason he so despised? The answer is yes. His tolerance of pain and derivation of pleasure from suffering were direct defiance to reason. He had rendered himself completely liberated from the atmosphere of rationality. He did and thought as he pleased, whether or not it was in his best interests. Indeed, he had escaped, and is completely free. REFERENCES Dostoevsky, F. (1992). Notes from Underground (M. Ginsburg, Trans. ). New York: Bantam. (Original work published in 1864). Madden, C. (n. d. ). SparkNote on Notes from Underground. Retrieved March 29, 2008, from http://www. sparknotes. com/lit/underground/ Marder, J. , Meyer, M. , & Wyshak, F. (n. d. ). Dostoevsky’s Notes from Underground Study Guide. Retrieved March 29, 2008, from http://community. middlebury. edu/~beyer/courses/previous/ru351/novels/UGMan/ugman. html

Cost Behavior and Allocation Essay

Analyze the complexity of cost behaviors in health care organizations and describe how costs are classified according to their relationship with volume. Health services managers are vitally interested in how costs are affected by changes in volume. Before costs can be managed, one must have an understanding of how and why costs are being incurred. For, example medications dispensed from the pharmacy are variable costs items since the more often medications are dispensed to the patient, the higher to the total medication costs (Lang, 2012). In this example the cost is driven by the prescription of the medication for the patient, which leads to dispensing the medication and incurring the cost. If the medication is not prescribed the total cost would be zero. The salary of the Director of the Pharmacy is a fixed cost, at least over the short run because that person is paid the same salary regardless of how many, or how few, prescriptions they fill. The text defines the relationship between an organization’s total costs and volume as cost behavior or underlying cost structure, is used by mangers in planning, control, and decision making. The primary reason for defining and organization’s underlying cost structure is to provide healthcare managers with a tool for forecasting cost and profits at different volume levels (Gapenski, 2012). The cost structure of both fixed and variable costs- that is some of the costs are expected to be volume sensitive and some are not- is typical in healthcare organizations. Total variable costs increase or decrease proportionately as volume changes, but variable cost rate remains constant as long as volume remains within the relevant range. Fixed, costs, in contrast to total variable costs, remain unchanged as the volume varies. The Academy of Healthcare Management Journal states, when attempting to improve profitability by decreasing or controlling costs, cost behavior is particularly important. If activities are limited or decreased to lower variable costs without consideration of fixed costs profits may actually decrease. In conclusion, total costs are merely the sum of the two. Because total variable costs are tied to volume, total variable costs increase as the volume increases even though fixed costs remain constant. Discuss the importance of cost allocation and how it may be leveraged by health care organizations. Cost allocation is essentially a pricing process within the organization whereby managers allocate the costs of one department to other departments. Cost allocations within healthcare organizations must establish prices that proxy those that would be set under market conditions. Costs within a health services organization must be allocated. Overhead costs of the business, such as those incurred by administrators, facilities management personnel, financial staffs, and housekeeping and maintenance personnel must be allocated to those departments that generate revenues for the organization (Gapenski, 2012). The goal of cost allocation is to assign all of the costs of an organization to the activities that cause them to be incurred. Health services managers track and assign costs by individual patient, physician, diagnosis, reimbursement contract, and so on. Much of the motivation for more accurate cost allocation systems comes from the recipients of overhead services. Mangers at all levels within health services organizations are under pressure to optimize economic performance, which translates into reducing costs. To assign costs from one activity to another, two important elements must be identified: a cost pool and a cost driver. A cost pool is a grouping of costs that must be allocated, while a cost driver is the criterion upon which the allocation is made. Clearly, the proper allocation of overhead costs is essential to good decision making within health services organizations. In conclusion, revenues must exceed the total of both fixed costs and variable costs combines in order for an organization to be profitable.

Islamic accounting - Free Essay Example

Sample details Pages: 10 Words: 2938 Downloads: 8 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? Question 01 What distinguishes Islamic accounting and conventional accounting? Briefly discuss the additional objectives of Islamic accounting. Answer 01 It could be stated that both Islamic accounting as well as conventional accounting are both in the business of providing information to end customers. The main differences lie in the following factors: Don’t waste time! Our writers will create an original "Islamic accounting" essay for you Create order Objective of providing information Islamic accounting enables users to ensure that Islamic organizations abide by the principles of the Shariah in all of its dealings and enables the assessment of whether the objectives of the organization are being met. Type of information The type of information which Islamic accounting identifies, measures is different. Conventional accounting concentrates on identifying economic events and transactions, while Islamic accounting must identify socio-economic and religious events and transactions. Islamic accounting is more holistic in its approach as both financial and non-financial measures regarding the economic, social, environmental and religious events and transactions are measured and reported. Different statements Islamic accounting requires totally different statements altogether from that of conventional accounting. This is to de-emphasize the focus on profits by the income statement provided by conventional accounting. Users of reports Islamic accounting recognizes that all including the society are the users of the reports. The reason being that society as a whole can make corporations accountable for their actions and ensure that they comply with Shariah principles and do not harm others while making money ethically and achieve a equitable allocation and distribution of wealth among members of society especially the stakeholders of the concerned corporation. The importance of establishing objectives Accounting scholars and practitioners alike have found that the process of developing financial accounting standards without establishing objectives leads to inconsistent standards which may not be suitable for the environment in which they are expected to be applied. Agreement on the objectives of financial accounting for Islamic banks would achieve many benefits: The objectives will be used as a guide by the Financial Accounting Standards Board for Islamic Banks and Financial Institutions when developing financial accounting standards. This should assure consistency in developing standards. The objectives will assist Islamic banks, in the absence of accepted accounting standards, in making choices among alternative accounting treatments. The objectives will be available as a guide and a regulator of subjective judgment made by management when preparing the financial statements and other financial reports. The objectives, when properly defined, should increase users confidence and understanding of accounting information and, in turn, their confidence in Islamic banks. Establishing objectives should lead to the development of accounting standards which are likely to be consistent with each other. This should increase users confidence in the financial reports of Islamic banks. Financial accounting is mainly concerned with providing information to assist users in making decisions. Those who deal with Islamic banks are concerned, in the first place, with obeying and satisfying Allah in their financial and other dealings. It is natural, therefore, that there should be differences between objectives established for other banks and those to be established for Islamic banks. Those differences stem mainly from differences in the objectives of those who need accounting information and, therefore, in the information they need. This does not mean, however, that we should reject all the results of contemporary accounting thought in non-Islamic countries. This is so because there are common objectives between Muslim and non-Muslim users of accounting information. In addition to the above, there are other reasons why different objectives of financial accounting should be established for Islamic banks. Those are: Islamic banks must comply with the principles and rules of Shariah in all their financial and other dealings. The functions of Islamic banks are significantly different from those of traditional banks who have adopted the Western model of banking. The relationship between Islamic banks and the parties that deal with them differs from the relationship of those who deal with traditional banks. Two approaches to establishing objectives have emerged through the discussion which took place at different meetings of the committees established by the Board. These are: Establish objectives based on the principles of Islam and its teachings and then consider these established objectives in relation to contemporary accounting thought. Start with objectives established in contemporary accounting thought, test them against Islamic Shariah, accept those that are consistent with Shariah and reject those that are not. In order to test each approach and select an appropriate one, various efforts were put in by various Shariah scholars. Subsequent to all their efforts it was decided that the second approach be chosen to establish objectives of financial accounting for Islamic banks and financial institutions. The main categories of users of external financial reports for Islamic banks whose information needs are addressed in this statement include: Current and saving account holders. Equity holders. Holders of investment accounts. Other depositors. Others who transact business with the Islamic bank, who are not equity or account holders. Regulatory agencies. Zakah agencies. It is possible to summarize the common information needs of users as follows: Information which can assist in evaluating the banks compliance with the principles of Shariah in all of its financial and other dealings. Information which can assist in evaluating the banks ability in: Using the economic resources available to it in a manner that safeguards these resources while increasing their value, at reasonable rates. Carrying out its social responsibilities and in particular those that have been specified by Islam, including the good use of available resources, the protection of the rights of others and the prevention of corruption on earth. Providing for the economic needs of those who deal with the bank. Maintaining liquidity at appropriate levels. Information which can assist those employed by the bank in evaluating their relationship and future with the Islamic bank, including the banks ability to safeguard and develop their rights and develop their managerial and productive skills and capabilities. It is assumed that the types of information described above represent the minimum required to satisfy the common information needs of external users of financial reports. In conclusion, the following could be stated as the objectives of Islamic accounting: To determine the rights and obligations of all interested parties, including those rights and obligations resulting from incomplete transactions and other events, in accordance with the principles of Islamic Shariah and its concepts of fairness, charity and compliance with Islamic business values. To contribute to the safeguarding of the Islamic banks assets, its rights and the rights of others in an adequate manner. To contribute to the enhancement of the managerial and productive capabilities of the Islamic bank and encourage compliance with its established goals and policies and, above all, compliance with Islamic Shariah in all transactions and events. To provide, through financial reports, useful information to users of these reports, to enable them to make legitimate decisions in their dealings with Islamic banks. Question 02 Discuss the Shariah audit issues and their importance in relation to financial statements of Islamic banks. Answer 02 There are various issues in a Shariah audit that could face an Islamic financial institution. The following discussion pertains to those issues and their high relevance to the financial statements of such institutions. First and foremost, any Islamic bank that is found to have breached any of their fiduciary duties or have contravened the covenants of Shariah could be in a serious and potentially harmful situation by litigation from its investors and other third parties. Hence, to make certain Islamic banks comply properly with the requirements of Shariah principles as well as their performance of fiduciary duties and obligations, there should be very close cooperation between the Shariah Boards and the external auditors. This process will help to ensure compliance in all these respects. The term or rather the concept now commonly known as Shariah audit is now understood that the ensuring of Shariah compliance, fiduciary compliance and further the assigning of the formal resp onsibility to ensure all such compliances are in order. The Shariah audit of an Islamic financial institution is not necessarily limited to the performance by an external auditor. It could be performed by the Islamic financial institutions very own Shariah Board or by external auditors as well. If the Shariah audit is being done by the Shariah Board, they should be capable of doing the task. On one perspective, it should clearly be noted that when the Shariah audit is performed by the banks external auditors they will undoubtedly ensure adequate independence to be maintained. Further, these auditors would most definitely require knowledge, competence and expertise to cope with Shariah compliance issues and fiduciary compliance issues. On another perspective, if the Shariah audit is being carried out by the Shariah Board of the Islamic bank, they will have to ensure sufficiently or maximum independence in order to carry out a thorough and an effective audit. Like in the previou s situation, the Shariah Board will have to have knowledge, competence and expertise to cope with and solve issues relating to accounting issues and their implications. Some contemporary Islamic financial institutions have now a group of scholars known as Shariah internal auditors. These individuals are also members of the institutions Shariah Board. They on a continuous basis monitor Shariah and fiduciary compliance and report findings to the main Shariah Board. Therefore, based on the above two scenarios the Shariah Board as well the external auditors will require close liaising with each other on a continuous basis to ensure that all potential Shariah and fiduciary compliance issues, which the Islamic bank may be exposed to, are addressed and resolved on a timely and accurate basis. Finally, in order to ensure that all Islamic banks comply with all the covenants of the Shariah and perform their fiduciary duties and obligations as well towards their depositors, it is high ly important that there are proper rules and regulations established. These are important with regard to general and additional disclosure requirements in the Islamic banks financial statements, such as disclosure requirements of the: Accounting policies Disposal of non-Shariah compliance earnings Profit distribution policy Shariah advisors Zakat obligations Auditors are responsible for forming and expressing opinions on financial statements. It is also their responsibility for preparing and presenting financial statements in compliance with all Shariah rules and principles. The relevant legislation and regulations is that of the management of the financial institution. Hence, it should clearly be understood that the audit of the financial statements does not relieve the management of the financial institution of this responsibility. Thereby, indicating the importance of Shariah audit issues and their importance to the preparation of financial statements of Islamic banks. Question 03 Why is taxation an important issue for Islamic banking products? Answer 03 A common misperception created in the minds of most people nowadays is the perception of unfair taxation. Islamic banks, other than in Malaysia have developed in a relatively tax free milieu. Even countries such as Pakistan, general provisions were made to exempt from taxation for Islamic finance arranged on a cross border basis, but no specific provisions were made for within the country. It was the UK government that took a lead in the west in revising its taxation law to include specific provisions for Islamic products and services. The following is a discussion about a key taxation issue that arose in UK and how it was resolved. In fact had this issue not been properly resolved it would have derailed any plans to establish Islamic banks in the UK. The key issue relates to the tax treatment of Islamic deposit accounts that in theory paid a profit share to the depositor. Deposit accounts offered by the Islamic Bank of Britain were based on the principle of Mudharabah. Gener ally, any interest payments made by banks to its depositors is deductible from gross income before tax is calculated. However, in accordance with anti-avoidance rules in UK, any interest payments made on deposits that were linked to the profit made by a bank was not allowed to be deducted from gross income but was considered as distribution of profit after tax. In other words, these were considered as dividend payments. Example: Suppose a bank paid pound;100 on normal deposit accounts. This amount was deducted from its gross income, say pound;300. Hence, tax paid on the net amount of pound;200. If on the other hand, the pound;100 payment was linked to profit made by the bank, tax would be deducted on the gross income of pound;300 and the pound;100 was considered as distribution after tax. This of course results in much higher tax charge for the bank. The profit payment on the Islamic deposit accounts was at first considered to be linked to the profit made by the Islamic Bank of B ritain and therefore was not allowed to be deducted as an expense against gross income. This high incidence of tax charge made the Bank economically unviable. To overcome the above issue, the UK government established a special Inland Revenue task force to review the taxation of Islamic products so as to ensure that there was a level playing field with the conventional market. In the government paper, Regulatory Impact Assessment for Shariah Compliant Products that accompanied the Budget for 2005 it was stated that the key policy objective for taxation of Shariah compliant products is to ensure that such products are: ..taxed in a way that is neither more nor less advantageous than equivalent banking products. The intended effect of the proposals is to allow providers to offer Shariah compliant products without facing commercial disadvantage and to enable customers to take up these products without encountering uncertainty or disadvantage over tax treatment. The solution that emerged from the task force and included in the Finance Act 2005 was to define Islamic products as Alternative Financial Arrangements and to set out the key structures of the arrangements in the legislation. The profit payment on the deposits was termed as Profit Share Return. Islamic products are not specially mentioned in the Finance Act but only in the explanatory notes. Furthermore, the Act is concerned not with principles but the specific structures of the products. This was done to mitigate the risk of these structures being used to avoid taxation. In the explanatory notes it was clearly stated that the relevant legislative clauses relate to arrangements: that involves profits and losses on sales of assets or profit share agreements that are economically equivalent to conventional banking products, but are not interest or speculative returns. The measure ensures that such arrangements are taxed no more or less favourably than equivalent finance arrangements involving interest. In other words, profit payments made for Islamic deposits that conformed to those arrangements were deemed to be interest and hence treated for tax purposes as any interest payments. This ensured that Islamic deposits were taxed on the same basis as conventional deposits. In our above example, Islamic banks paid tax on the net pound;200 rather than the gross amount. For sake of clarity, in case of Islamic deposit the Finance Act defines the following arrangements that give rise to profit share return: The depositor deposits money with a financial institution. The money, together with money deposited with the institution by other persons, is used by the institution with a view to producing a profit. From time to time the institution makes or credits a payment to the depositor, in proportion to the amount deposited by him, out of any profit resulting from the use of the money. The payments made or credited by the institution equate, in substance, to the return on an investment of money at interest. Other than (d) above, the structure described is a Mudharabah. Similarly the Finance Act 2005 also defined an Islamic finance arrangement based on Murabahah principle and termed the equivalent profit amount charged to customers as Alternative Finance Return. Prior to 2005, the government had already resolved the issue of double incidence of Stamp Duty on property financed using Islamic structures. Normally whenever property is purchased, the buyer has to pay a Stamp Duty. In case of Islamic finance where banks buy the property and then sell to the customer, there were two Stamp Duties payable, first by the bank and then by the customer. In 2003, the government had amended the Stamp Duty rules to charge only one Stamp Duty on such finance arrangements. These rules were further refined in the Finance Act 2005. Since 2005, UK government has continued to add to the tax legislation for Islamic products. Islamic mortgages using Diminishing Musharakah arrangements, Islamic agency ac counts and recently in the Finance Bill 2006, Islamic bonds (Sukuks) have been covered. The other issue relating to tax was VAT. This has been more difficult to resolve since VAT is a European wide legislation and requires any major change at the European level. Despite this, the UK government has issued guidelines on the application of VAT to Islamic products. These guidelines have ensured that Islamic products are treated in the same way as conventional products. It is important to emphasize that the significant development outlined above in respect of taxation of Islamic products could not have been achieved had there not been commitment from Chancellor and his Treasury ministers. Importance has continued to be given to the success of Islamic finance in the UK and concerns that hinder a level playing field for the Islamic finance market are being carefully reviewed and resolved. The lead taken by UK authorities to tax Islamic products is now being considered by other author ities as possible solution to help the Islamic markets to flourish. References https://basiccollegeaccounting.com/basic-understanding-of-islamic-accounting-its-objectives-and-the-differences-between-convention-accounting/ https://www.aaoifi.com/objectives-acc.html https://www.bta.kz/files/about_fin_iconf_Session_10-taxation_2.pdf