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Dilemmas plus emotional conflicts are native to the condition of humans and to life itself. The relationship between professionals (like physicians, counselors, and therapists) and those that they are serving have always been viewed as having particular importance and meaning. In all cases, there is a difference of power, and the person with lesser power assumes that the professional will act in their best interest (American Counseling Association, 2014). Unfortunately, in most cases, this has been found to be untrue. Majority of the dilemmas faced by addiction counselors revolve around ethical issues.

Ethical Principles

The NAADAC Code of Ethics stipulates that professional alcoholism & drug abuse counselors need to adhere and comply with the ethical principles of autonomy, beneficence and justice (National Association of Alcoholism and Drug Abuse Counselors, 2011).


Confidentiality between a counselor and the patient is vital towards the success of the counseling relationship. The patient’s beliefs regarding confidentially shall determine the degree & the type of the information revealed during the counseling session.  Addiction counselors are mostly faced with unique ethical circumstances regarding confidentiality because the identified client is usually more than one person. The alcoholism and drug abuse counselor are required to embrace the duty of safeguarding the privacy of the patient and should not disclose confidential information acquired, in teaching, practice, or investigation. However, the counselors are faced with the dilemma of whether to reveal or not to reveal certain information to 3rd parties when there is clear and imminent danger in the life on the patient. A case in point is when the patient is taken to court.


The alcoholism and drug abuse counselors are required by their professional code of conduct not to discriminate their patients based on their ethnicity, religion, gender, or economic condition. However, there are those professionals who are unable to act professionally. This especially applies to those counselors who have a negative perception towards drug addicts. As a result of this, they may be forced to decline to offer their services to such kind of patients.

Informed Consent

Informed consent is another important ethical dilemma facing drug addicts’ counselors. Counselors are required to seek the consent of the patient before releasing their information to 3rd parties. Informed consent & confidentiality complement each other. However, there are those instances whereby the consent of the patient is not sought after and which go against the ethics or the principle of Informed Consent plus it violates the rights of the patient (Scott, 2010). A case in point when a counselor is asked to appear before the court to give their verdict or provide information regarding the health status of the patient. Such a situation brings about a dilemma to the work of the counselor.


The alcoholism and drug abuse counselor are not required to enter into a professional relationship with their patients since by doing so; they may be jeopardized by the dual relationship plus it is unprofessional. The dilemma faced by the counselor is that being humans with feelings, they might be tempted or forced to start relationships with their patients. During the counseling session, the patient reveals a lot of private information to the counselor, and it is from this that they begin to know the patient better .In such a situation the counselor may find it hard not to become friends with the patient and which slowly grows into a relationship.


American Counseling Association. (2014). ACA code of ethics. Retrieved from

Click to access aca-code-of-ethics.pdf

National Association of Alcoholism and Drug Abuse Counselors. (2011). Ethical standards:

    Specific principles. Retrieved from       

Scott, C. G. (2010). Ethical issues in addiction counseling. Rehabilitation Counseling

Bulletin, 43(4), 209-214. Doi: 10.1177/003435520004300405














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Response to Question 1:

Audit Committees that are most efficient are very much informed with respect to their responsibilities, comprehends them, integrates them, and identify what is essential to effectively fulfill them. The audit committee’s work keeps developing in light to the business’ leading practices and environment changes. Efficient corporate governance relies on collaborative and active participation of it entire major stakeholders namely the management, internal auditors, independent external auditors, director’s board and the audit committee. Making sure that the aforementioned collaboration happens efficiently, effectively and economically is important to the success of the audit committee. The responsibilities of auditing communities vary in different organizations owing to their mandate as sanctioned by the director’s board. However, the auditing committee’s main responsibilities are basically similar. The main responsibilities of the audit committee are discussed below (KPMG 2009).

Overseeing the financial risk‘s process of a company

A significant role is played by the audit committee in maintaining the financial integrity of a company. Members of the audit committee have to fully understand and embrace critical awareness over their oversight duties. The way the responsibilities are conducted may differ, nevertheless the board, shareholders and the audit committee could have consequences for failing to handle them. Risk management incorporates risk identification that could hinder companies from realizing their goals. Risk management also involves risk analysis, avoidance of particular risks and controlling the remaining risks. The director’s board is eventually in charge of the systems for risk management and evaluation of its efficiency. The responsibility of monitoring, management, assessment and identification of risks, and monitoring, operating and developing internal control systems, and furnishing the board with assurance belongs to the management of the company (KPMG 2009).

The risk management and identification process of a company incorporates management and identification of a company’s financial risks that could negatively impact on the financial reporting of a company. The audit committee considers this matter to be of fundamental importance. Not only do audit committees oversee risks affecting the financial reporting of a company directly, but a at times the board also directs them to scrutinize the level of overall management of risks, suitability of the strategy of risk management, adopted processes to handle these duties and  the effectiveness and adequacy the process’ support system integrated by a  company’s management. Based on KPMG (2009), this is achieved by the audit committee via asking the management probing questions to assist in bringing clarity to the risk management process employed and responsibilities’ assignment to react and monitor a company’s risk profile changes.

Internal Control Oversight

It is the duty of the auditing committee to oversee the process of financial reporting including the process’ controls and risks. On the other hand. Internal control integrates financial reporting, operational and regulations compliance controls. Generally, the duty of a company’s controls and overall risks lies with the board thus the audit committee can be mandated by the board to take oversight responsibility in ensuring adequate operational controls and regulations and laws compliance. As noted in the UK’s Smith Report, broader aspects of risk management and internal control systems should only be reviewed by the audit committee unless expressly decreed by the risk committee consisting of independent directors or the board. In addition, if decreed by the board or the risk committee, the audit committee could examine or approve all statements incorporated in a company’s annual report with respect to internal control and risk management (KPMG 2009).

Implementation and the designing of an efficient internal control system is the responsibility of the management. It is the duty of the auditing committee to determine the policies implemented by the management are capable of identifying financial reporting risks and the availability, proper functioning and adequacy of controls. During assessment, it is important that the audit committee considers asking the company’s management for risks’ overview, controls, procedures and policies surrounding financial reporting integrity. Representations furnished to them by the management should be supplemented with assurance and further information from the external and internal auditors by the audit committee (KPMG 2009).

The senior management’s and the board’s attitude and integrity together with its committees’ (management’s ‘tone at the top’) is the utmost fundamental factor amounting to the internal controls integrity together with factors surrounding the process of financial reporting.  The tone constitutes a company’s cultural core and every level’s appropriate conduct model. Therefore, it is the duty of the auditing committee to evaluate annually whether the proper tone is set, documented and communicated by the management. In conducting this review, the audit committee needs to consider asking the relevant employees and the management briefings and updates on how ethical policies compliance and particular relevant procedures of the company is being realized (KPMG 2009).

Financial reporting oversight

Monitoring formal announcements regarding the final performance of the company before they are released and financial statements’ integrity is the auditing committee’s duty. To facilitate this review, the committee needs to ascertain its member’s awareness of disclosure issues and accounting policy, and that they acquire this information in time to facilitate requisite action to be undertaken as required. In addition, the committee needs to find out from auditors and the management concerning recommended disclosure changes and auditing adjustments either made by the company’s management or not, unusual transactions, the company’s accounting principles, key accounting principles embraced by the company’s management and accounting estimates and provisions incorporated in the company’s financial statements. A comprehensive understanding of the aforesaid factors is essential to the ability of the audit committee to realize its oversight duties. Finally, it is prudent that that audit committees concentrate on present issues and those emerging and act accordingly.

Response to Question 2:

The responsibilities of the management for financial statements related matters and comprehensive consideration of particular matters is highlighted via signing a representation letter. However, in certain circumstances, a company’s management may consider that they are incapable of signing a representation letter on particular or every matter addressed. These circumstances could further outline areas where the auditor’s or the management’s extra effort could be necessary. According to ISA 580 written representations supersedes oral representation  and can be in the form of management’s representation letter, auditor’s letter illustrating his comprehension of representations from management duly approved and acknowledged by management, relevant  minutes of board or directors  meetings, or an executed copy of a company’s financial statement. From the above argument, it is apparent that there isn’t conclusive evidence allowing options requiring a written representation letter from the management.

According to ISA 580, when a company’s management declines to furnish relevant representations, the auditor is required to disclaim or qualify his opinion. The management’s refusal to furnish written representations infers the unwillingness of the management to accept accountability and responsibility for the company’s financial statements. Therefore, there is a great probability that an auditor would not arrive at conclusions without a management’s signed representation letter. However, an auditor could be able to form inferences as to the fairness and accuracy via referring to alternative sources especially in circumstances where controversial judgement were slim, but could not be established. Refusal by a company’s management to sign a representation letter might imply the existence of tension between the management’s and auditor’s working relationship or r challenges in a company that the management is attempting to hide.  An auditor can thus proceed in the following manner.

To start with, an auditor has a right to access the vouchers, accounts and books of a company at all times and the right to request a company’s officer for explanations or information of such nature considered to be essential in performance of his responsibilities as an auditor. The auditor can proceed by identifying relevant individuals responsible for governance that he can communicate to with respect to audit matters. As such, the auditor can acquire the flexibility required to determine individuals required to furnish particular representations and inform them that they are accountable and responsible for making particular financial statements. Further,  the auditor can employ ISA 580 section 16-20 in his actions which dictates that if in any way the auditor  has doubts with respect to the enforcement, commitment, diligence, ethic values, integrity and competence of the management  he shall establish the impact that  these doubts  may have on the audit evidence or on written  and oral representations generally. Particularly, if the management’s written representations are not in accordance with some of the audit evidence, the auditor is required to undertake audit procedures in order to find resolutions to the matter.  If the auditor fails to find resolutions on the matter, he needs to reconsider his assessment of the management’s diligence, ethical values, integrity, competence or of  the management’s commitment or implementation of  the aforementioned factors and establish the impact of these factors on  the audit evidence or presentations reliability generally. If an inference is arrived at by the auditor that  the management’s written representations are unreliable, the auditors is required to undertake requisite action including establishing the probable impact on the opinion in his report in line with ISA 705 whilst considering ISA 580’s paragraph 20 requirements.  Finally, the auditor can disclaim an opinion if not furnished with any written representations by the management or he comes to a conclusion that the management’s integrity is in doubt.

Response to Question 3a:

The following information sources will be relevant in acquiring a comprehensive understanding of Dust & Rolls Stores Co. These include

The Audit file for the previous year

Information with respect to issues that emerged during the previous year company audit and how the problems that emerged were resolved can be obtained from this file.  I can also determine the policies implemented by the management and their capability of identifying financial reporting risks and the availability, proper functioning and adequacy of controls. In addition, I cannot also assess whether the management of Dust & Rolls have adequate operational controls and have complied with regulations and laws. Information on significant Dust &Rolls agreements can also be acquired.



Discussions with management

By engaging in discussion with the management, I would be able to acquire information relating to any critical issues that have emerged or company changes that have occurred in the course of the year and representations of Dust and Roll’s management for risks’ overview, controls, procedures and policies surrounding financial reporting integrity.

Dust & Roll’s website, different companies’ websites and google

Information on Dust & Rolls with respect to changes that have occurred to the business in the sources of the year and background information of the company could assist me in identifying extra audit risks. In addition, I can also use google and different websites to acquire information with respect to external information that may affect Dust & Rolls Information relating to Dust & Roll’s competitors such as financial statements can also be acquired. This will facilitate the assessment of Dust & Roll’s performance during the year and whilst conducting a review on the going concern.

Current financial statements and budget

From this source, I can acquire relevant Dust & Rolls’ financial information for the present year. In addition, from this information source I shall be able to identify whether there is material changes in Dust & Rolls’ compared to the previous year. Finally, this information can be fundamental for preliminary risk identification and analytical review.

Financial statements and management reports of the previous year

Information relating to Dust & Rolls’ size, disclosure notes, accounting policies and accounting systems can be found in a company’s previous financial statements and management’s report. In addition, information of the past year’s deficiencies in the internal control systems can also be obtained from management report. This is of great importance since similar deficiencies could emerge during the present’s year audit.

Response to Question 3b

Audit risk 1

Dust & Rolls has spent $2·4 m on refurbishing 32 food supermarkets it owns. There is need to review this expenditure to evaluate whether it falls under Capital and ought to be listed as repair expenses or integrated in the non-current assets.

Audit Response

The auditor ought to review the breakdown costs and agree to Dust & Rolls’ invoice to evaluate the expenditures nature, and whether the capital agree to asset register’s inclusion, and whether the income statement and repairs agree. The auditor will also need to assess whether there was proper removal of the asset from the property equipment and plant to ascertain that there is no overstatement of the non-current register and profit obtained after disposals incorporated in the income statement. Furthermore, there is need to assess the register of non-current assets to confirm removal of the asset and recalculate the disposal profit and confirm the proceeds from disposals. Finally, the auditor would consider if the disposal profit is substantial enough to merit a separate disclosure in the company’s income statement.

Audit Risk 2

Dust &Rolls has borrowed the bank $1·6m through a loan repayable in five years. Therefore, there is need to properly categorize the loan between non-current and current liabilities. Moreover, the bank may have obtained a charge on one of Dust & Rolls assets as security till full payment of the loan. Accordingly, there exists a risk of lack of completeness in disclosure of security provided by Dust & Rolls.

Audit response

In the course of the audit, the auditor would want confirmation that the $1.6m loan finance from the bank was received by the company. Moreover, the division between non-current and current liabilities for the loan needs also be comprehensively reviewed to confirm whether the company gave out any assets as security. Finally, the auditor needs to ensure that the financing bank is circularized to ascertain that the bank indeed issued the loan of such amount to Dust & Rolls

Audit Risk 3

Dust &Rolls will be conducting several inventory counts simultaneous on 31 December which shall comprise the 32 supermarkets and the warehouse. It is impractical that the auditor would be able to attend the simultaneous counts. Therefore, it could be impossible to acquire adequate proper audit evidence with respect to the inventory counts.

Audit Response

The auditor and his team thus needs to select a particular sample among Dust & Rolls supermarket to visit. It is highly probable that most goods are contained in the warehouse and thus it should be prioritized in the selection. With respect to Dust & Rolls’ 32 supermarkets, the audit team should pay visits to supermarkets having a history of issues regarding inventory counts and supermarkets having material balances in their inventory.

Audit Risk 4

Dust & Rolls’ policy of inventory valuation is selling price less an average profit margin. FRS 2 dictates that inventory needs to be valued at Net Realizable Value (NRV) and at Lower of Cost (LCM). If this accounting rules is not followed, a company’s inventory could either be overvalued or undervalued.

Audit Response

FRS 2 inventories permit this as a method of inventory valuation provided that it is the closest estimation to cost. If this is deviated from, the inventory may possibly be over or undervalued. Testing needs to be carried out to ascertain inventory NRV and cost and that the goods are correctly valued line-by-line. Besides, valuation testing needs to be emphasized on comparing the selling price less margin and the inventory cost to ascertain if this method amounts to a close estimation to inventory cost.

Audit Risk 5

Since there has been a transfer of each of Dust & Roll’s 32 supermarkets opening balances into the accounting records of the head office, at the year’s beginning, there exist a risk that the above transfer  was not undertaken completely and accurately, thus it is likely that the opening balances could be incorrect. In addition the finance department has experience increase workload owing to the financial controller’s departure and his replacement is scheduled to report for duty late in December. Thus, the inherent risk of the company is increased signs errors might have occurred as a result of work overload by members of the finance team.

Audit response

The auditor needs to discuss with the management regarding the testing conducted and the data transfer process to ascertain the accuracy and completeness of the transfer. Computer-assisted techniques of auditing could be employed by the auditor in sample testing the data transfer from every supermarket to Dust & Roll’s head office so as to recognize existing errors. The audit team also needs to stay vigilant through the process of auditing for extra errors arising from the department of finance. In addition, it is important that the finance director is informed on the need to furnish the auditor with any help of particular audit issues until the arrival of the novel finance controller.

Response to Question 3c:


Before creating the department of internal audit (IA) in Dust & Rolls the finance director need to take the matters below under consideration:

  1. There would be considerable establishment costs of a novel IA department, thus before committing to the management time and establishment costs, thus, it is vital that a cost-benefit analysis be conducted.
  2. Dust & Rolls complexity and size needs to be taken under consideration. This is because there is increased necessity for establishment of IA department I a more diverse and complex company. Therefore, a company like Dust &Rolls with 32 supermarket will benefit greatly from an internal audit department.
  3. The IA department’s role needs to be given considerable consideration. The director of finance should envisage whether he requires the IA department to conduct reviews of internal controls or conducting the stores’ inventory counts.
  4. The role of the IA department having been determined, it is important that the finance director considers whether the exiting personnel in Dust & Rolls could perform these tasks.
  5. The present control environment of Dust & Rolls needs to be assessed by the finance director and determination should be made whether there are stores or departments with a past of control problems. If the answer is affirmative, there is increased need for IA department establishment.
  6. Finally, the directors of finance should assess Dust & Rolls susceptibility to fraud. Dust & Rolls operates 32 supermarkets, thus there is a considerable fraud risk of cash and inventory.


KPMG 2009, The Role of the Audit Committee. Available from: Institute/Publications/Documents/toolkit/1_The%20role%20of%20the%20audit%20committee_eng.pdf [1 November 2016]


Housing Inequalities in the Perspective of Social Policy and Criminology and Economics

Housing inequality is described as the dissimilarity between the housing qualities that different people in a society experience. These differences are brought about by housing segregation, housing discrimination, and poverty and housing markets. This discussion will base housing inequality on two factors; social policy and criminology, and economics.


Social Policy and Criminology

The housing crisis in terms of the social policy stems from the failure of the respective governing body to provide adequate, stable, decent and secure housing for its citizens. For instance, in the UK every individual has a right to all mentioned factors regarding their housing, but the government has not facilitated implementation of these rights efficiently. This phenomenon has led to housing inequality and crisis that is characterised by a lack of housing security, evictions, housing shortages, and homelessness (Marcuse et al., 2016). Statistically, housing formation is occurring at a rate that doubles the rate of houses being built in the UK; which makes it difficult to reach the demand of housing.

In Britain, housing is categorised according to tenure; which includes local authority housing, owner-occupation, registered social landlord and the private rented housing. At the beginning of the previous century, the tenure has greatly changed, the rate of owner occupation grew from 10% to 67%, but this has recently dropped to 63%. There was a decrease in private renting from 90% to approximately 7% but recently has risen to 18% (English Housing Survey Team, 2015). The large social housing sector saw a growth of about 33%, but it has also dropped to 18%. Individuals characterised with low incomes occupy the social rented housing; since the average income of housing association tenants slightly exceeds the quarter of those buying houses through mortgages.

This growth of owner-occupation can be attributed to a history of tax advantages and stable finance between the 1960s and 1990s (English Housing Survey Team, 2015). This group of owner-occupiers are categorised into two main groups: older people who out-rightly own heir house, who have completed paying off their mortgages and are earn low incomes. The other group includes those who are on higher incomes and invest in the housing through taking more mortgages. Recently, low-income home ownership has become an essential aspect: Policies are now promoting ownership of houses by low-income earners since the individuals generating high-income were already buying their houses. Due to this development, several issues have arisen, for instance; financial drawbacks especially in cases where the finances are not stable, structural issues with the houses, market inflations and other legal problems.

Social housing

Housing policy in the UK changed after 1970 when the Conservatives eliminated their political support for council housing. In the next years, the council gained more residual responsibility, where it was concerned, and still is, with special needs and welfare issues (Hodkinson and Robbins, 2013). General subsidies have been removed and replaced with Housing Benefit. This policy that led to reducing the roles of council housing led to the mass transfers of stock to Registered Social Landlords.

Private rented housing

This sector mostly includes student accommodation, the government subsidies (Housing Benefits) and delayed sales of the houses by the owners. Short term letting of houses, such as holiday lets, is also included in this sector. The increase in private rented housing can be attributed to the rental demand for the people who cannot afford to purchase houses.

Problem estates

This regards the people living in poverty, where some of the problems they face cannot be experienced by rich people. Most of these problems are not individual, in the fact that, a person does not experience these problems because they are poor but because they live in an area surrounded by poverty (Spicker, 1987). These problems include accumulation of rubbish, as well as the high cost of removing it, vandalism due to the inadequate space required for play, high costs of home maintenance, a low quality design of houses and blocks (Spicker, 1987). The lack of community facilities and empty housing due to the unattractiveness of the area. These issues are not comm0n in high-income neighbourhoods.

Inner cities and Urban Deprivation

Most housing conditions in numerous cities can be described as unsatisfactory; such that houses found in inner cities are in poor condition and are old. Many policies in these areas have been focused on deprivation. However, there is criticism existing that states that the ethnic minority groups do not get their share of the resources allocated by such policies




Housing inequality and policy can be discussed in economic terms as a type of market. In economic terms, the housing market is present to accomplish the supply of housing facilities and match it with the level of demand (Glossop, 2008). Housing inequality, in this case, is brought about by a shortage of housing. In Europe and the UK, this statement may sound absurd due to the high surplus of houses. However, the fact is that housing has to be fit to live in, it has to be available, and the number of households is dependent on the quantity of dwellings. Due to the latter discussion, good housing is in low supply, which renders it costly. Since housing is dependent on this market, individuals with the last resources are bound to experience challenges in housing, hence, living in unfit accommodation and overcrowding. According to statistics, 17.3% of the population in Europe, which is approximately one person among six, live in overcrowded areas (Eurostat Statistics, 2015).

Homelessness is another issue surrounding housing inequality, which is attributed to four main factors. They include a shortage of housing, entitlement to land and development of squatters, entitlement to housing and the existence of homeless persons due to factors such as alcoholism, illnesses and unemployment.

Deprivation in most cases is concentrated, and slum estates develop in the public and private sectors. In the private sector, poor individuals concentrate together while those with a choice are taken to areas they least chose. In the public sector, where each individual is allowed to choose, only those with high incomes of better previous housing are allowed choice. They are also allowed to wait for better housing options.


One of the major similarities in housing inequality is a result of high income and low-income differences. In the social policy aspect, those with high income are able to purchase houses of their choice, as well as live in attractive areas with numerous housing facilities. On the other hand, low-income earners are trapped in low-income areas and cannot afford to buy houses. In these areas, they experience numerous challenges including the high cost of living and increased risks to various negative activities.

In the economic aspect, high-income earners are able to afford high-end and good housing, while low-income earners are forced into overcrowded areas due to the lack of decent housing and shortage of housing facilities.

There are several differences regarding housing inequality in terms of social policy and economic aspect. For instance, in the economic sector, housing is regarded as a market while in the social account it is regarded as a basic need. For this reason, housing inequalities stem from different sources. In the social policy account, housing inequality may stem from the age of an individual, the level of education, the nature of their career as well as their welfare. These factors may dictate the policies that cover them, the areas to lie while they are studying or even travelling. In addition, the Housing Benefits that they receive may be based on their welfare.

In the economic sense, housing inequalities stem from the shortages of good housing. With individuals who can afford good housing purchasing or renting better housing facilities. Those with low income suffer the housing shortages and good facilities, rendering them to overcrowded areas. The level of income among this group also dictate the resources and incentives they are allowed compared to those lower than them in terms of economic endowment.





English Housing Survey Team, (2015). English Housing Survey: HOUSEHOLDS Annual report on England’s households, 2013-14. English Housing Survey Households. [online] London: Department for Communities and Local Government. Available at: [Accessed 19 Dec. 2016].

Eurostat Statistics, (2015). Housing statistics – Statistics Explained. [online] Available at: [Accessed 19 Dec. 2016].

Glossop, C. (2008). Housing and economic development: Moving forward together. Housing Corporation. [online] Available at:

Hodkinson, S. and Robbins, G. (2013). The Return of Class War Conservatism? Housing under the UK Coalition Government. Critical Social Policy, [online] 33(1). Available at: [Accessed 19 Dec. 2016].

Marcuse, D., Karp, M., Kilpatrick, C., Aschoff, N. and Ackerman, S. (2016). The Permanent Crisis of Housing | Jacobin. [online] Available at: [Accessed 19 Dec. 2016].

Spicker, P. (1987). Poverty and depressed estates: A critique ofUtopia on trial. Housing Studies, 2(4), pp.283-292.


Medicine and Health: Using cord blood in medical industry in the past 20 years

Hematopoietic cells can be defined as primitive cells that have the ability to disintegrate and further develop into a wide range of particular forms of cells. Due to this capability of the same cells, these same stem cells have been used for standard treatment in the present for a variety of immune and auto immune diseases which is evident from the very first introduction of chemotherapy in 1959. The Bone marrow cells are the main source for these stem cells for a number of years now. Treatment in the use of BM, hematopoietic stem cell is made possible from a direct harvest from the bone marrow of a donor before transplanting to the patient or from cryopreserved birth.

In the mid-70s, Knudtzon detected relatively mature hematopoietic progenitor’s cells in the cord blood of human. At birth placenta and umbilical cord both are opulence with hematopoietic stem cells, although the potency of human cord blood (CB) in clinical setting, was not deep until 1989, the first cord blood transplantation (CBT). The first reports for the (CB) procedure revealed the collection of cord blood as a trans-section of doubly ligated umbilical cord during (pending) labor in third stage following the baby’s birth, then suiting and dropping blood from the sectioned umbilical vein into a graduated glass beaker or bottle which contains sodium citrate anticoagulant. However, this technique has been substituted with a more contemporary way where venipuncture and (CB) placed into an integral plastic blood collection bag. There have been two approaches in the (CB) timing of collection, the most considered and used frequently is in the third stage of labor via venipuncture while the placenta is still in the uterus (Sullivan, 2008). To avoid interference with the conduction of birth, the umbilical vein bleeds in the ligated cord attached to the delivered placenta by gravity into a transfusion blood bag as an alternative technique. Though, this technique does not possess the risk of blood clotting in the vein, especially when the cord blood has been previously clamped or otherwise traumatized (Hayani, et al, 2007). On the other hand, this method may lead to lower volume and hence lower nucleated cell (TNC) in the cord blood (CB) collection comparing to the first method. The position of the newborn baby prorated to the mother, after the birth and the infant conserving the cord blood affects the volume of the blood that could be stored. If the newborn is placed at the same level as the mother then the volume of the placental transfusion would be bigger than if newborn placed above the mother. Contrary wise, if the infant is placed beneath the mother, production of greater placental blood flow to the newborn raises its blood volume, which ultimately its hematocrit and diminishing the amount of blood lost. There are other supplemental factors that may affect the blood volume, such as the concepts size, the period between the infant birth and the ligament of the cord, the length and conjuncture of the cord to the placenta (blood clots do to releases tissue factor because of the mechanical attrition).

The very first cord blood banking was set in New York in 1993 because of the need to store and free cord blood for long term and future use. The freezing and storage of cord blood would occur below 150 degree Celsius.  This procedure was simple and did not require any manipulation (Sullivan, 2008).

Cord blood hematopoietic stem-cell (HSC) unlike bone marrow transplantation could be replacement to a patient from unrelated donor to a patient who has been suffering from a complex of disease. This form of transplantation has been used successfully in diverse cancers that form in bone marrow and blood and this procedure has been showing promising results as well. The transplantation practicability earn the patient chemordiation or chemotherapy that eliminates the cancer cells, pursue the patient by casting of (HSC), reinstall the patient’s bone marrow and immune system graft-versus-leukemia  (GVL) or graft-versus-malignancy  which reduces the outcomes of cancer on the body (Hayani, et al, 2007). Until today, cord blood has been used as third source for alternative hematopoietic stem calls as well as bone marrow and mobilization of blood. With a superior percentage of stem cells in the cord blood compared to the percentage in the bone marrow or mobilized blood, this comparison acts as a standard therapy for patients who had been treated with cord blood stem cells to compare to patients who have been treated with bone marrow- derived hematopoietic stem cells. Patients with cut leukemia have also been treated and have shown have expressively better results (Hayani, et al, 2007).


Current medical treatment

Once upon a time, the umbilical cord could be discarded as a waste material but in the present, the cord and its contents are known to be useful as a source of stem blood cells. Cord blood ever since 1989 has been used in the treatment of children with specific blood diseases as well as conducting research that can be used to track the progress of adults in treatment.

Cord Blood is used in the treatment of children who have cancerous blood disorders such as genetic blood diseases like Fanconi anemia or leukemia.  The process of treatment begins by a transplant into the sick patient, where HSC makes healthy and new cells acting as a replacement of the damaged cells in the patient’s body. Cord Blood is also used in medical treatment and chemotherapy for cancer. In this manner, cord blood provides medical practitioners with a useful alternative in bone marrow transplants for ill patients. Cord Blood makes it easier to collect bone marrow transplants using cord blood and further makes it easier to store frozen bone marrow until its use in a frozen state (De Vries, et al, 2004). In the medical treatment of bone marrow replacement to create a change of immune responses to the individual receiving transplant. This means that in using cord blood cells, medical experts do not necessarily have to find a perfect match for the donor patient and the receiver patient. Even in its useful nature, Cord blood transplants have its drawbacks. Treating adults with the procedure of cord blood characteristically needs about two units of cord blood in treating a single adult. Previous clinical studies have revealed the use of double cord transplant in adults particularly in the bone marrow transplants. Current studies are being modeled to expand a single cord blood unit to be used in adults. Cord blood apart from treating cancer patients can also be used in the treatment of blood diseases such as blood infection (De Vries, et al, 2004).



Current research on blood diseases

In the present research particularly in transplants, a major limitation of cord blood transplant revolves around the inability for stem cells from a single umbilical cord to contain many haematopoetic cells in bone marrow donation (Rubinstein, 2009). Scientists and medical experts have developed a belief that the main reason for the difficulties in treating adult patients with cords blood because of the larger need for more HSCs than in children. A transplant that contains few HSCs might fail or might lead to slow down of the formation of new cells in the body especially in early times of transplantation. The serious complication in bone marrow transplant has been partially overcome by transplanting blood from different umbilical cords into adults and larger children. The outcomes from clinical trials of double cord transplants have revealed that this technique could be very useful in obtaining the number of HSCs needed the whole process of transplant (Rubinstein, 2009).

Current Research in treating other diseases

Scientists have developed a desire to look out for the benefits of using the double procedural transplant on patients. Numerous research teams have reported animal studies in the success of cord blood being used to repair other bodily tissues apart from blood. Body tissues present in medical issues such as strokes and heart attack are the new findings that medical practitioners have produced clear results on (Haller, et al., 2008). The clear results developed in the new research findings reveal positive effects on patients whose heart and nerve cells need replacement. Because of the fact that cord blood cells have the ability to release substances that enable repair of body organ, nerve and heart cells repair and replacement is made possible. A present clinical testing investigation trial of cord blood treatment in children with type 1 diabetes was successful as well (Haller, et al., 2008). However, from this clinical testing, scientists revealed that new cord transplants can make it possible for treatment of children with conditions such as traumatic brain injury and cerebral palsy.

The future of Cord blood cells in treatment

Scientists among other medical experts have believed that the blood in umbilical cord acts as a significant source of blood stem cells and are further expecting a full potential in the treatment of psychological disorders as well. Some other kind of stem cell like induced pluripotent stem cells might prove well suited in treated diseases that are not blood related but this issue can only be addressed in future research of cord blood stem cells. The new technique in the success and treatment using cord blood revolves around the combination of two blood units that would make adult treatment successful. The new practice of cord blood banking is also used by researchers presently to find out compatible samples before a donation of organs is requested (Sullivan, 2008). The cord blood bank acts as a biological insurance and assurance the transplant might be successful in specific life threatening diseases.












De Vries, E.G.E., Vellenga, J.C., Kluin-Nelemans., & Mulder, N.H (2004). The happy destiny of frozen haematopoietic stem cells: from immature stem cells to mature applications. European Journal of Cancer, 40(2004); 1987-1992.

Haller M J; Viener, HL; Wasserfall, C; Brusko, T; Atkinson, MA; Schatz, DA; et al. (2008). “Autologous umbilical cord blood infusion for type 1 diabetes.”. Exp. Hematol. 36 (6): 710–715. doi:10.1016/j.exphem.2008.01.009

Hayani, A; Lampeter, E.; Viswanatha, D.; Morgan, D.; Salvi, S. N. (2007). “First report of autologous cord blood transplantation in the treatment of a child with leukemia”. Pediatrics. 119 (1): 296–300. doi:10.1542/peds.2006-1009

Rubinstein, P. (2009). Cord blood banking for clinical transplantation.  Bone marrow transplantation; 44(2009); 636-643.

Sullivan, M. (2008). Banking on cord blood stem cells. Science and society, 8(1), 554.

Introduction to Accounting











My business is located in Singapore, the capital city of Singapore. With the beautiful scenery presented by the island, tourist attraction are a likely aspect that makes restaurant operations a successful venture in Singapore. My business, Marionette Restaurant, operates in the hotel industry and deals in offering quality foods and services. I started the operation at the main center, a strategic place, where sales are likely to boom. This due to expansive beaches that are near the center and contain tourists who would always want to quench their hunger. The major business suppliers are those dealing in fresh farm produce such as French beans, chickens and fruits.

I initiated the Marionnete Restaurant with a starting capital of $250000. The major products that I offer include egg meals, hot drinks, French fries, corporate merchandise, meeting area, Italian drinks, sodas and foreign cuisines. This business is considered a boom because most tourists prefer to taste foreign cuisines as part of their venture.

This Shop is named as “Marionette Restaurant”

The targeted customers are mainly the tourists, middle class citizens working along the beach, and college going students.

Suppliers:   Nestle (Credit Supplier)

Region Food ( Credit Supplier)

Ayamas ( Cash Supplier)

Customers: Jomalina(Credit Customer)

Simplot (Credit Customer)

UBF (Cash Customers)

Competitors:  KFC






Simulation of transactions

1/3/2016 Started a restaurant business “.Marionette Rest.”Deposited $2500000 to bank account opened forMarionette Rest’. $250,000
2/3/2016 Rented a space in TRM mall and paid $4000 by banker’s cheque to cater for one month of rental deposit and the rest for the month of March. $4000
3/3/2016 Issued a cheque of worth $600 to Kengen Bit as a fee for installing water and electric meters. $600
3/3/2016 Purchased a walk-in refrigerators, worth $400, from Jamaji shop by cheque $400
4/3/2016 Issued a cheque of $600 to Faruq designers for designing the restrooms $600
5/3/2016 Bought restaurant chairs by issuing a cheque of $4000 to Keen Comforters $4000
6/3/2016 Issued a cheque of $400 to Faruq designers for fitting the chairs in the dining rooms $400
7/3/2016 Issued a cheque of worth $200 to buy office equipments $200
9/3/2016  Gave out a cheque of $9000 for printing flyers to Owiti Printers. $9000
11/3/2016 Bought 20 fruit blender Ayamason credit each costing $45 $900
12/3/2016 Sold 120 Italian fries to Simplot on credit at the selling price of $60 $7200
16/3/2016 Received a cheque of $50000 from Jomalima $50,000
19/3/2016 Received a return inwards from Jomalima worth 11,000 $11,000


22/3/2016 Sold to Outward catering, 50 units, for a credit at the selling price of $600 $30000
25/3/2016 Bought a car Costing $20000 using Bank loan $20000
26/3/2016 Paid Insurance by Cheque $700 $700
28/3/2016 Paid Salary by cheque $2000 $2000
29/3/2016 Received Commission by Cash $400 from Simplot $400
30/3/2016 Settled the water and electrical bills by $1000 in form of cheque $1000






Cash Book
Date     Description Cash  Bank Date       Description Cash Bank
1/3/2016 Capital   250,000 2/3/2016 Rental deposit   5000
10/3/2016 Sales   37200 2/3/2016 Rent   2000
16/3/2016 Jomalima   50,000 3/3/2016 Installation   600
23/3/2016 Simplot   80,000 4/3/2016 Restrooms   600
27/3/2016 Jomalina   29,000 5/3/2016 Restaurant chairs   4000
29/3/2016 Commission 400   6/3/2016 Stationery   500
        7/3/2016 Office Equipment   300
        9/3/2016 Bill   9000
        26/3/2016 Insurance   700
        28/3/2016 Salary   2000
        30/3/2016 Bills   1000






Date Description RM Date Description RM
      1/3/2016 Bank 350,000





Rental deposit
Date Description RM Date Description RM
2/3/2016 Bank 5000      
Date Description RM Date Description RM
2/3/2016 Bank 2000      



Date Description RM Date Description RM
3/3/2016 Bank 600      


Date Description RM Date Description RM
4/3/2016 Bank 700      


Restaurant chairs
Date Description RM Date Description RM
5/3/2016 Bank 4000      




Office Equipment
Date Description RM Date Description RM
6/3/2016 Bank 200      


Date Description RM Date Description RM
9/3/2016 Bank 9000      








Date Description RM Date Description RM
8/3/2016 Bank 90,000 18/3/2016 Drawings 450
11/3/2016 Ayamas 9000      








Date Description RM Date Description RM
      10/3/2016 Bank 60,000
      12/3/2016 Jomalima 72,000








Jomalima Companies
Date Description RM Date Description RM
12/3/2016 Sales 72,000 16/3/2016 Bank 50,000
      19/3/2016 Returns Inward 11,000
      23/3/2016 Bank 80,000






Returns Inward
Date Description RM Date Description RM
19/3/2016 Jomalima 11,000      


Date Description RM Date Description RM
25/3/2016 Loan 20,000      



Date Description RM Date Description RM
26/3/2016 Bank 700      








Bank Loan
Date Description RM Date Description RM
      25/3/2016 Car 20,000







Date Description RM Date Description RM
28/3/2016 Bank 2000      


Date Description RM Date Description RM
29/3/2016 Cash 400      


Date Description RM Date Description RM
30/3/2016 Bank 1000      




Qualitative characteristics

The usefulness of the financial information presented for the business was enhanced through the use of various characteristics of accounting which include: timely, understandable, verifiable and comparable. The first characteristic is comparability. The information provided above enables comparisons to be made across entities and within the same business. When made within the same entity, the information provided is compared from one period of accounting to another. The second qualitative characteristic of the information provided is verifiability (Needles, 2013, 32). This is because it helps to assure the different users of the information provided. The data presented is supported by evidence and can be audited at any moment. I realized that verifiability represents faithfully what it is supposed to represent.

The third qualitative characteristic that was considered is timeliness. This is because the data was provided in good time for the purposes of influencing the decision maker’s decision. The last qualitative characteristic that was employed is understandability. The financial information is provided in a concise and clear manner. Generally, financial information should be comprehensible and understandable to various users with reasonable knowledge of economic and business activities (Horngret et al, 2006, 4). However, I did not exclude any complex items for the purposes of making the report understandable and easy.

Accounting concepts

Based on the rules of accounting, I followed keenly five fundamental concepts in the preparation of the accounting information. The first concept used is the accounting period concept. This is because, only data pertaining to a particular period was considered in the preparation of accounts for that period (Lung, 2009). To ascertain the financial position of the business, the balance sheets and the profit & loss accounts were prepared on regular interval of times. The main purpose of having the specific accounting period is for me to take corrective measures keeping in view the past performances of the business with the intention of nullifying the effects of different seasonal changes. The second accounting concept that was employed in the preparation of the above accounting information is the going concern. This means that this particular entity is in good condition and will still continue to be in operations in the projected future.

The third accounting concept is the cost basis. This means that the value of the business’s assets with which I recorded are the actual costs that were paid. Therefore, the assets recording were not based on their market value. Business entity concept is another concept used in the preparation of the financial reports. This means that the business and the owner are two separate entities (Larbardin & Marc, 149, 2009). This means that the accounting records tend to reflect the financial activities of the business and not of the employees or owner. The last concept that was used is objectivity. This means the financial statements are based on verifiable evidence specifically an audit trail.

Usefulness to external users

The financial information provided above has several benefits to the external users who include: investors, creditors, suppliers and the government. The first advantage is that the information provided tells the external users of how much the business is making. For example, the government would be able to identify the amount of tax that would be paid by the business based on the income statements. Secondly, the financial information reveals about the retained earnings (Oler & Christopher, 2010, 635). This means that it is able to tell the external users about the amount of net income revealed in the financial statement is re invested back into the business. The third benefit is that it tells the external users about the exact accounts that the business has, and the exact amount that it has in each account. This information is particularly useful to creditors who will know the amount of cash the business has, and where it qualifies for a loan or not. Another benefit is that the statement of cash flows tends to tell the external users about which activities brought in revenues and which activities expensed out revenues. This would help them make relevant and useful decisions (Droms & Wright), 2010, 18). This is particularly important for investors who gave up some of their personal money to invest in the business. For this reason, they are keenly interested in knowing about the activities that tend to generate income.









Needles B.E (2013) “Principles of financial accounting” Financial Accounting Series (12 ed)     Cengage learning

Lung H (2009) “Fundamentals of financial accounting” Elsevier

Labardin, P & Marc N (2009) “Accounting and the words to tell it: A historical perspecrive”     Accounting business and financial history 19(2): 149-166

Droms W.G &Wright J.O (2010) “Finance and Accounting for nonfinancial managers: All the   basics you need to know” Basic Books

Oler D.K, Mitchel J.O & Chistopher J.S (2010) “Characterizing Accounting Research”   Accounting Horizons 24(4):635-670

Coyne J.G, Scott L.S Brady W. & David.W (2010) “Accounting Program Research Rankings by          Topical Area and Methodology” Issues in Accounting Education 25 (4): 631-654

Horngren C.T; Datar S.M; Foster G (2006) “Cost Accounting: A managerial Emphasis” 12 ed   New Jersy: Pearson Prentice Hall





























The Three Cities I Want to Visit






The Three Cities I Want to Visit












The Three Cities I Want to Visit

Have you ever been to your dream cities on your vocation? It is an undeniable fact that there are many famous cities which attract a lot of tourists all over the world every year. As I have learned through the internet, different cities have different sources of attraction such as nightlife, breathtaking shopping experience, and exciting sites and beaches among other aspects. Hue, New York, and San Francisco are some of the favorite cities I would like to visit.

Hue, the national capital of Vietnam from 1802 to 1945, used to be the emperor’s home for the Empire of Vietnam. I am interested in visiting this old city so that I can lay my eyes on the Imperial City especially the legendary Ngo Mon Gate (Gate of the Noon) as well as the ancient temples within the City. I would also like to witness the seven imperial tombs alongside the famous Thien Mu pagoda. To cap it all, I would visit the adjacent Bach Ma National Park and the Hue Temple of Literature.

Another City I am so interested in visiting is New York. As one of the historical cities in the U.S., I have learned that New York has a lot to offer in terms of attraction. Of particular interest to me is the Empire State Building, the 1,454-foot-tall landmark, which was built in a record 11 months close to nine decades ago. I would not miss an opportunity to visit the Brooklyn Bridge, one of the oldest suspension bridges in the world, and no doubt one of the most famous historical architectural innovations. I would also be interested in the Metropolitan Museum of Art and the Statue of Liberty. On a sad note though, I would also visit Ground Zero, the site of the 9/11 attacks, just to show my sympathy with those who lost their loved ones in the incident.

The other city I would like to visit is San Francisco. Located in California, U.S., this City has numerous attraction sites that would be of much interest to me. One thing I would not like to miss is a visit to Chinatown especially due to its historical significance. Regarded as the largest town of the Chinese outside Asia, Chinatown brings back memories of the earliest Chinese immigrants to the U.S. Besides, I would visit Pier 39 from where I would get the exhilarating view of the Golden Gate, Bay Bridges, and Angel Island among other attractive sites. I would also make a visit to the California Academy of Sciences, the Cable Car Museum, and the historical Legion of Honor.

Basically, some of the most attractive cities for me include Hue, New York, and San Francisco. These cities have a lot to offer ranging from natural sites to manmade features. A common aspect is that all of them have a lot historical significance in different ways.

My Favorite Subject in School.







My Favorite Subject in School.

My favorite subject is mathematics. From my early days in school, I got affection to the subject by the way the teacher would systematically and accurately solve a mathematical problem. It gives me the motivation to work more. It is not monotonous as it gives me new challenges when solving the mathematical problems. My teacher always encouraged me to solve mathematical problems. It is enjoyable and makes me be confident and feel great.

I like Mathematics because it helps me to be creative and innovative. I do not need to cram the content but understand the concepts. Mathematics is also marketable in every job market, and failure to like it may make me not attain my objectives in my career path. It is easy to get 100% score. Personally, I score 90% or more. I would like to enroll for a course in actuarial science and mathematics is a key subject.

I practice mathematics because mathematical knowledge and skills are essential in every day situation. I always practice by attempting five sums per day. This makes me think faster and logically when making decisions. The main careers interconnected with mathematics are

  1. Entrepreneurship; every business enterprise requires some calculation skills which one cannot do without.
  2. Financial engineering; this involves mathematics for example in the calculation of discount, foreign exchange rates, and stock exchange.
  3. Banking; mathematics is greatly linked to banking regarding protecting banking system like deposits and while making cash for those who wants to get loans from the bank.
  4. One may not excel in other subjects without mathematical skills and knowledge.
  5. Mathematics is useful in space and scientific researches as well as in other scientific approaches.




The ICT Revolution and Technological Advancements





The ICT Revolution and Technological Advancements





Institutional Affiliation










The technological revolution has affected every aspect of human life. Technological changes have influenced the mode and speed of business operations globally (Conti and Giordano 2014, p.85). Advancement in computer technology has significantly transformed business operations in the whole world. Increased discoveries in information communication technology have facilitated the process of communication in international businesses. Through ICT revolutions, multilateral companies can efficiently and effectively manage their branches in overseas countries (Conti and Giordano 2014, p.86). Communication has been facilitated through teleconferencing and video calls. Technological advancements have led to theintegrationof critical business operations such as production, distribution, and supply chain functions. Multilateral organizations have made use of technological advancements to create a competitive advantage in the international market. The innovations in the field of ICT has been associated with both strengths and weaknesses (Conti and Giordano 2014, p.95). This paper discusses such strengths and weaknessesin relation to international businesses.

Strengths of technological change for international businesses

Improved communication systems

Technological revolution brings about changes that make a business enterprise to have a better hand in the production process (Munyua and Adera 2009, p. 4). One of the significant changes brought by technological revolution is animprovement of the communication system. Communication is a critical component of a successful organizational structure. Effective communication is essential for the performance of primary functions of the management such as planning, coordinating, organizing, directing and controlling. It ensures a good interaction between the management and the employees of an organization.

Communication is also essential in giving orders and instructions to the business operations. Before the industrial revolution period, the mode of communication in business operations was mainly by word of mouth and simple written communication (Brynjolfsson and Hitt 2003, p. 800). However, as the industrial revolution took place, towards the end of 15th century, the process of communication changed due to the invention of paper and wax culminating in the development of the printing press. The 18th century was marked by various technological changes characterized by the significant discoveries in electronic means of communication. The 18th century was characterized by more innovations that improved the process of communication in an organizational setting. For instance, the typewriter was discovered in the 1800s. In 1838, thetelegraphwas invented. Ten years later, the telephone was discovered. In 1896, both the radio and the computer were invented, making the process of communication even more effective (Conti and Giordano 2014, p.71).

According to Conti and Giordano(2014, p.86), the impact of technological change in international businesses was significantly felt in the 19th-century technological innovations. For example, the television was discovered in 1927. The discovery of the television facilitated international trade because multinational business organizations could use the television to monitor demand and supply trend in the global market, hence making it possible for such businesses to make informed decisions pertaining purchase and sale of products. In 1893, the internet was discovered. According to Brynjolfsson and Hitt 2003, p. 794), the discovery of the computer networks and the internet paved the way for the development of more convenient, faster and efficient modes of communication. Through the internet, the management electronic mail, messaging and video calling were developed. The internet also facilitated the development of video conferencing applications through, which the management of multinational business organizations could effectively communicate to management teams in satellite branches at the touch of a button (Chai-Arayalert and Nakata 2011, p.220).

Speed and cost are the two major strengths associated with technological changes in the ICT (Nolan, Zhang and Liu 2008, p. 35).  In the pre-Information Communication Technology times, communication to overseas countries required the sender to type and retype the desired number of copies needed. Later on, the typed letter could then be sent through postal services. This method was very slow and costly too regarding the money required to buy apostage stamp and the time taken to convey the mail. Moreover, the method was associated with increased risk of loss or manipulation of the information before it reached the target recipient. However, the invention of computers and the internet has made the communication process faster and less costly. The technological changes have led to adrastic reduction of the time take and the cost of sending messages (Nolan, Zhang and Liu 2008, p. 37). The management can easily prepare, reproduce and send messages to hundreds of people all over the world in a matter of minutes via the internet.

Improved business operations

The strength of technological change in international businesses has also been identifiedthrough revolutionized business operations. The business processesfor international organizations has development over time from complex and slow operations into simple, fast and efficient operation systems (Schwab and Sala-i-Martin 2011). Technological innovations have led to theimprovement of business operations through advancement in machinery and operationprocesses and procedures. The invention of more effective machines and equipment has significantly improved the day to day operations in a business hence leading to increased productivity. As discussed in the section above, technological change has been associated with improved communication. With improved communication, there is usuallya good interaction among the employees of all cadres and management levels. The workers carrying out technical roles can communicate well with the management and the support team. This makes the operation systems to be smooth with minimal interruptions and operational risk (Bustos 2011, p. 330).

The ability of a multilateral organization to make use of the ICT innovations in communication may significantly place the business at a better hand in producing optimally at the lowest cost hence gaining a competitive advantage in the international market (Porter 2011).  Technological innovations have also led to theinvention of better, faster, efficient machines that improve productivity. For instance, the invention of the robotics has led to increased productivity in all field in, which it has been applied. Based on computer and ICT innovations, the robotic system works in the same manner as a human being, except the fact that it is controlled and manipulated by man. This technology has been technically manipulated to suit unfavorable conditions hazardous to man, such as in warfare and astrology (Munyua and Adera 2009, p. 5).

Business organizations have often competed in inventing new machines and equipment so that they can gain a competitive advantage in the global market (Nolan, Zhang and Liu 2008, p. 35). The organization that can effectively utilize changes in the ICT to produce more goods or services at the lowest cost can get the lion share of the global market since it can offer the same quality of products at lower prices and attract more customers (Bustos 2011, p. 321). International organizations have also made use of ICT to make their functions more cost efficient as compared to their competitors in other parts of the world. For instance, automation of production process has seen business reduce the number of employees who could have carried out the same function manually. Consequently, automation of business functions leads to reduced labor cost hence resulting in low production cost. In most cases, low production costs are translated into therelativelylow price of the organization’s goods and services hence doing the business to become more competitive in the market (Bustos 2011, p. 330).

The use of ICT in marketing

As a are a result of the stiff competition in the global market, multilateral organizations attach a lot of importance to marketing as a way of attracting more customers as well as maintaining loyalty with the current clients (Dunning 2013). Technological changes have relived international businesses from the slow and costly methods of print advertising (Rohm et al. 2004, p. 273). The invention of the internet has facilitated online advertising platforms, which are more efficient to use (Petersen, Ogden and Carter 2007, p. 18). Due to the extensive use of social media, online marketing has been an effective way of finding the target population for the organization’s goods and services. Marketing on online venue ranges from basic informational websites to search engines, to online product sale (Chong and Shafaghi 2009, p. 373). International businesses have extensively used online marketing to inform the potential buyers of the existence of the goods and services they offer as well as changes that may be integrated into the process. In this case, the international businesses make use of the strength of ICT innovations to attain an extensive market and increase its sales volume (Brynjolfsson and Hitt 2003, p. 794).

Weaknesses of technological change for international businesses

The ability of international organizations to fully exploit the strengths of the technology changes discussed above depends on their capacity to readdress the weaknesses associated with technological revolution (Koomey et al…2011, p. 47). The shortcomings of the technological changes refer to the obstacles that accrue to technological innovations. The weaknesses of the ICT revolution are discussed in the following section.


Security Breaches

The ICT and technological revolutions have invented the cloud server system in which a large amount of data is stored. Though this technology has the strength of storing large data, it is also risky to cybercrime (Marston 2011, p.177).Security breaches involving the ICT may be as a result of illegal access to login credentials, attack by computer viruses or software hackers who manipulate the security setting of software from a remote point to gain access. Once unauthorized access is obtained, sensitive information about the business organization may be leaked out to the business competitors, an act that could lead to business failure. The ICT system may also be attacked by a computer virus leading to loss of sensitive information. Even though reliance on the ICT systems may boost the business productivity through increased speed of operations, accuracy, and efficiency, the companies cannot entirely depend on them due to the risk of security breaches (Srivastava 2007, p. 60).

Davis (2003, p. 201) states that cybercrime entails a variety of devious illegal practices that target to breach an organization’s ICT security. The purpose of the cyber attacker to break into an organization’s ICT system may be to get away with the organization’s financial information or its customers with the aim of stealing from them. The crime may also focus on denying the business service to the website or with an evil purpose of installing a virus that destroys the company information, or that monitors its online activities (Nolan Zhang, and Liu 2008, p. 30). Security breaches on ICT have three main effects on the international businesses. One of the effects associated with security breaches is the added cost of protection (Aspara et al. 2011, p. 627). The international businesses incur the cost of identifying risks, establishing new and safer operating procedures and installing protective software such as anti-virus programs. Moreover, the ICT systems require being tested regularly to ensure that they are potentially secure from cybercrimes (Fu, Pietrobelli and Soete 2011, p. 1205). Secondly, ICT security breaches may also lead to achange of business operations. The international businesses must keep on changing its operational procedure to prevent registering a track of events and processes, which can be emulated by cyber criminals. Worse still, competing businesses may also get access to the business information system with an ill motive of knowing some of the secrets it uses as a way of edging the business out in competition (Oosterlaken and van den Hoven 2011, p. 66).

Prone to mechanical and technical defects

The more advanced the ICT technology is, the more prone it may be regarding technical breakdown or occurrence of mechanical defects (Munyua and Adera 2009, p. 4). Though modern technologies focus on this ideal, the weaknesses cannot be adequately redressed. This exposes the business in theproduction of faulty products. The system failures may be caused by poor development practices, poor interface, and faulty hardware (Taffel 2012, p. 17). Due to thecomplexity of modern software, failure to adequately test the software may lead to system failure. A good user interface facilitates then interaction between the computer software and the user. However, a poor user interface may cause significant user challenges that may make the user input the wrong system data hence leading to system failure. Under such cases, even if the developer of the system had created the system with minimal chances of failing, it will eventually fail since the cause of the failure is the user and not the software (Abubakar and Tasmin2012).

High purchase and installation cost

According to Carpenter and Petersen(2002, p. 300), the cost of buying new ICT machines is usually very high due to the technological input used to manufacture the machines. Installation of the ICT machines is also very high due to the technical expertise required to assemble and install the machines in the business’ premises. For instance, the cost of a webserver for a small business may range from $499 to $1,000 and $4,000 for an enterprise edition operating system. This accountsfor approximately 20% of the total amount of money required for installation, upgrading, and maintenance of the web server. This cost is relatively high for small businesses established with a focus on expanding to other parts of the world. Consequently, only international companies with significant capital may be able to facilitate, the purchase, installation, upgrading, and maintenance of ICT machines (Fu, Pietrobelli and Soete 2011, p.1205).


Since the industrial revolution era, innovations in Information Communication and Technology has evolved through thediscovery of various machines and equipment. The inventions in ICT have resulted in an increased level of production within international businesses. This has been as a consequence of the high speed and convenience associated with modern ICT technology. The invention of computers, computer networks, and the internet are the fundamental changes that have witnessed a shift in business operations leading to increased competition pressure in the global markets. This paper discussed the strengths and weaknesses associated with the changes that have occurred over time on ICT and technological innovations. Some of the strengths associated with technological strength include improved communication systems, improved business operations and the application of ICT in marketing. On the other hand, the weaknesses related to technological changes include security breach, high cost, and susceptibility to mechanical defects and system failures. The ability for an international business to optimally utilize the strengths of technological revolution and redressing the associated weaknesses is one of the ways in, which such organization can thrive in the competitive global market.











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Chong, W.K. and Shafaghi, M., 2009. Performances of B2B e-Marketplace for SMEs: The research methods and survey results. Communications of IBIMA, 9(22), pp.185-192.

Rohm, A.J., Kashyap, V., Brashear, T.G. and Milne, G.R., 2004. The use of online marketplaces for competitive advantage: a Latin American perspective. Journal of Business & Industrial Marketing, 19(6), pp.372-385.

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The Handmaid’s Tale as a Social Commentary

The Handmaid’s Tale is quite an interesting story that relates events as they occur in Gilead Republic that has happened to replace the democratic government in the US after a coup d’état.  In the rapture of events, the power seems to be placed on the hand of men and the women are prized for reproduction and not any other duty. Commodification of the women of the society in the novel is highly evident when the author notes, “Her lips were thin, held that way, with the small vertical lines around them you used to see in advertisements for lip cosmetics (Atwood 14).” For instance, the central element of Gilead society is attached to religion, but all efforts are geared towards controlling reproduction. “The novel’s outwardly conformist and once independent Offred has seen her social value reduced to reproduction, and her personal freedom completely curtailed (Neuman 857).” Women have no opportunity to work, possess property or acquire education. The denial of opportunity to women emphasizes the control that men have over them. As the handmaids, the women are given a commander for children reproduction. The aspect of social commentary in this tale is the explanation of the extremes of life under a ruthless masculine regime. The woman in the text is denied every right as a human and the only usefulness in the society when they are making the man happy or reproducing to increase the population.

This essay brings out the aspect of the tale being a social commentary by explaining a social issue covering the women roles in the society. According to the tale (7), the main role of women is a reproduction. “Most of those old guys can’t make it anymore…or they’re sterile…Lots of women do it. You want a baby, don’t you (Atwood 61).” This quotation plays a critical role in the illustration of the role of women in the society. The social problem explained in this essay is abortion that had debates during the setting of the story, and currently, the same debates are evident on the same matter. It leaves the mouth wide open when one sees the feminine suffering because of the restrictions by the government. The biggest surprise is that a big number of men were suffering because of the same precincts on women. The scenario makes the society to look like a battlefield where the winners are very few. The story portrays the future of the women as a commentary of the present. The theme of satire best explains how the handmaid’s tale qualify to be a social commentary (Latimer, 212). The author of the story is making the audience to the tale to fulfill some demand. The demand is that considering the prevailing social attitude the audience need to have a reflection on the manner in which they view and treat other people based on their differences in beliefs and background.

Based on the content of the text, Gilead seems shockingly tyrannical, but the author clarifies that in a similar regime, some people can raise their voice and question the authority about personal liberty (16). Aunt Lydia says, “There exists more than one kind of freedom that is, freedom from and freedom to,” (Atwood 49). Gilead has created a system where women in this society have nothing useful to offer to the society. Latimer (217) argues that the author portrays this by using the language that describes each sex in the society. In Gilead, men are identified by the ranking positions in the military of the state while women are merely by their gender roles. Gilead can only see women as Wives (blue attire), Marthas (green attire) or Handmaids (red attire with white frames on the face). The treatment that the state gives to the feminine makes the audience to see women as subhuman. “The Handmaid’s Tale has been widely viewed as a serious commentary on the socio-political conditions of the day (Beauchamp 11).” This quotation plays a critical role in the illustration of the position of women within the society.

The topic of abortion is quite debatable in many nations. It is not something that just emanated from some place rather it has been in existence since long time ago. In the time when Offred’s mother was exiting according to The Handmaid’s Tale (64), there existent debates on whether the social issue should be made legal or not. In the modern society, abortion is a legal thing that anyone can undertake. The comment that Offred makes when he sees the bodies of doctors who were killed for allowing abortion show that abortion was legal long ago (Atwood 67). She comments that “Long time ago, these things were legal in the society.”

It is a belief to many that it is the right of the woman to make a decision on whatever thing that happens in their bodies particularly when they face rape. On the other hand, men have the platform to engage in the reproduction process rather than caring for the children within the society. “Men are sex machines, and not much more. They only want one thing (Atwood 144).” The trauma that they undergo in the event of rape causes them suffer for an extended period of time. The psychological state of a woman is very critical when they are getting pregnant. If a woman is not preparing to get a child, they should not be forced to get one. If a woman gets pregnant through rape, they can do abortion and continue to the part of the society again. In The Handmaid’s Tale, the author makes the audience to understand that abortion was done in Gilead state whenever rape occurred (Atwood 67). To portray this, the author uses Janine who committed abortion at the age of fourteen years when a gang of thieves raped her. “Her commentary is often ironic, often analytic… It also shows her as having gained political awareness and as reassessing her earlier more individualist positions” (Neuman 861)

Abortion is indeed a risky activity because it puts the lives of both the mother and the baby at stake. The mother can also lose live in an effort to abort an unwanted pregnancy. Making abortion illegal will make people commit it in unhealthy conditions that make live of the mother to be at a greater risk. In the modern society, make cases of abortion have been reported where mothers are losing their lives in the process. In the hide, fatal attempts of mothers trying to commit aborted have been reported.

This provides the platform for the women to engage in other approaches, which might enable them to terminate pregnancy. “Maybe you should try it another way (Atwood 205).”  In order to prevent such instances from occurring, abortion needs to be made legal. Many religious faiths will never allow such in the society thus the debate on whether to allow abortion continue to exist. The author of the tale supports the legalization of abortion as demonstrated in (Atwood 112) where feminists match holding placards written things like FREEDOM TO CHOOSE (Neuman 863). These shows that the author is arguing that women in Gilead are for the legalization of abortion. The situation that women are passing through so that they become pregnant is much traumatizing and hence the only way these women can have a choice is fighting for the legalization of abortion.

The topic of abortion through the various debates that it has posted to the society brings dilemma. Some situations facing the pregnant mother may pose termination of the pregnancy to save the life of the mother. The debate on abortions, when scanning results find out that the infant has serious physical defects, comes in because even a small deformation of a baby will lead to abortion. The religious faith will see it as a sin and de-campaign abortion whosoever the reason leading to the abortion. To avoid abortion incidences in Gilead society, the author of the tale offer the solution that there is no form of scan to pregnant women (Beauchamp 11). The absence of the scans will ensure that these people do not have a clue of the formation of the infant. Offred asks the need of knowing the formation of an infant. “What is the point of knowing the situation anyway?” (Atwood 94-95). The genesis of Gilead state was to bring more lives into existence that is why the women are seen as tools for power in the bureaucratic system of government.

Legalizing abortion has many debates with arguments that sometimes there is need to allow it, and at times, it should be prohibited. Women are not supposed to make any decision in Gilead state, but the social problem of abortion and rape are directly affecting them. The comedy comes in here when the audience wants to know what action the women can take to get their freedom. The author at first makes the audience to see that women can do nothing about the situation that men have subjected them into through restriction. Children are believed to take the character from the genetic make-up of their biological parents. Having subjected the feminine into the situation where they can offer nothing in the society would mean that they would give birth to children with deformed body parts due to stress.

The tale shows that men who lived long ago before the establishment of Gilead were suffering for missing the intellectual company that women offer to them. The main theme that the tale is centered on is sexism (Miner 149). It places women to look like lesser humans as the only thing that made a feminist critical was the womb. The discrimination against women in Gilead shows the same treatment that women in the modern society in the past went through. The argument for this is based on the observation that Offred’s Commander primarily had mixed motivations. “Women can’t hold property anymore. It’s the new law,” (Atwood 178). Gilead kept power at the hands of the current administrators by being violent on sinners (Neuman860). The drastic occurrence of events in the tale brings the thinking that it can be crazy people easily ceding to power by being organized a knowing exactly what they want from the formation of a group. The authority at Gilead was violent to defectors so that it could have social control over its people.

The happenings in the entire story seem to be warnings by the author that in the society today, allowing small concessions regarding inequality could bring changes over control. It is advised that the society needs to understand its rights before it is too late so that they can fight for them. The tales shows that Offred did not recognize her rights until it was too late that is why she had to pass through intimidation together with other feminists. The ignorance of not knowing the rights makes people suffer in the society, as it was the case of Offred. From this perspective, society members in the novel tend to engage in activities, which have enormous implications regardless of the information or knowledge on the issue. “You can’t stick your hand through a glass window without getting cut,” (Atwood 180). The aspect of commentary in this situation is suffering out of ignorance in the society. Gilead led the fight against sexual violence so that women can continue to play their role of procreation in the society.






Work Cited

Atwood, Margaret. “The Handmaid’s Tale. 1985.” London: Vintage (1996).

Beauchamp, Gorman. “The Politics of the Handmaid’s Tale.” The Midwest Quarterly 51.1 (2009): 11.

Latimer, Heather. “Popular culture and reproductive politics Juno, Knocked Up and the enduring legacy of The Handmaid’s Tale.” Feminist Theory 10.2 (2009): 211-226.

Miner, Madonne. “Trust Me”: Reading the Romance Plot in Margaret Atwood’s The Handmaid’s Tale.” Twentieth Century Literature 37.2 (2011): 148-168.

Neuman, Shirley. “‘Just a Backlash’: Margaret Atwood, Feminism, and The Handmaid’s Tale.” University of Toronto Quarterly 75.3 (2006): 857-868.

Incivility and Professionalism in Nursing

Incivility and Professionalism in Nursing


Incivility refers to a disruptive, intimidating and undesirable conducts that a person directs to another. Incivility in nursing is therefore disruptive and undesirable conducts that nursing officers directs either to their patients or fellow health practitioners during health care process.  Incivility entails a conduct that is unacceptable and hostile within a hospital environment. Incivility in nursing may lead to physical as well as psychological challenge to patients. Various researches have indicated that people who experiences incivility often develops some undesirable traits like stress, depression, anxiety, sleeplessness as well as exhaustion.

In nursing process, incivility may occur either in clusters or at individual level of interactions. For instance, there may be some cases where health care providers or administrators harasses a nurse, nurses harassing a fellow nurse, patients bullying a nurse or individuals in from nursing faculties bullying a learner. Nursing professionalism on the other hand is a vital ingredient in attainment of a favorable working environment in health care system. Professionalism in nursing is enabled by both exercises and experience. It aids in promoting the results of nurses, healthcare organizations and healthcare seekers. The purpose of this paper is to outline how incivility in nursing and professionalism affects nursing outcome by providing key concepts of both. In addition, the paper explains how these two concepts related and contrasts in nursing field. The Sentinel Event Alert of Joint Commission on July 2008 highlighted that healthcare is one of the high stakes and a pressure-packed environment.




Table of Content

  • Introduction…………………………………………………………………………..4
  • Incivility in Nursing…………………………………………………………………..4
  • Nursing Professionalism……………………………………………………………….6
  • How to Deal with Incivility…………………………………………………………….7
  • Conclusion………………………………………………………………………………8
  • References……………………………………………………………………………….9














  • Introduction

Incivility has been ranked among the most disruptive behaviors that causes disruptions and intimidations in nursing care in health care systems. Incivility is increasingly becoming a major challenge in healthcare setting especially among the nurses. It has been a major cause of psychological and physiological distress to those affected therefore affected service delivery. There are numerous forms of incivility in nursing and they include; cases whereby, a nurse harasses a fellow nurse, an individual from the faculty of nursing harasses a student, nurses harasses a patient and an individual from the hospital management harasses a nurse.

2.0 Impacts of Incivility

Incivility has been a major cause of reduced havoc on nurses, workplaces and connections. It has also led to serious effects on safety of patients. Incivility has been widespread than most people thinks. Notably, there are devastating impacts due to incivility in healthcare systems. A healthcare organization incurs high costs when there are cases of incivility. This is due to some reasons that include, little efforts by nurses, low quality services by nurses and poor handling of patients by nurses. Leister and Maslach (2005) argues that, United States healthcare sector incurs a total of 300billion dollars as a result of incivility.

On the basis of shielded individual categories like race, gender, religion and disability, incivility in healthcare is against United States nursing and general healthcare legislations.  Nevertheless, there are no legislations that averts incivility in other work categories unless it is interpreted as mental or physical abuse. Zolby (2007) raises some claims that most of areas that have been affected by workplace bullying indicates that 37% of United States task labourers experienced direct forms of bullying, 12% were bullying witnesses, 45% had their health impacted as a result of stress after they were bullied, 3% files a lawsuit as a result of bullying related cases and 40% were faced by bullying but they never raised any forms of complaints.

According to Forni (2008), incivility is often experienced when nurses are stressed, rushed or are unhappy. Anything can occur when all these factors coincide. There is erosion of individual self-motivation, erosion of relationships, contaminated work place environment and rising cases of stress. At some occasions, incivility results in violence. Most importantly, individuals who escalate incivility are often aware of the effects their conducts will have on other people. Clark explains that uncivil conduct are present along a continuous disruptive conduct on the end to cause some threat on other peoples’ conducts (Anselmi, et al. 2014).  Over incivility expressions like; bullying, taunting as well as various forms of intimidating behaviors, there have been increased case in the media. In most cases, incivility in nursing starts in simple forms that ranges from benign manner to conducts like sarcastic comments or comments that dominated in a cluster.  It is important for any health organization to identify to identify any form of disruptive behaviors in within their premises in order to take necessary measures before they have resulted into incivility.

Most importantly, it is essential to understand the forms in which incivility occurs. To start with, incivility may occur in form of a silent treatment, sabotaging a project, verbal abuse(Del Prato, 2013). Failure to offer support to a co-worker, eroding reputation of an individual and using intimidating and humiliating language while addressing an individual.

Impacts of incivility affects all individuals. To start with, it lowers individual self-esteem by wearing out individual mental defenses. Anxiety often tends to increase when people feels vulnerable and this could result in anger and resentment(Anselmi, et al. 2014). There is eroded connections that brings workmates and other people together due to arousal of failure feelings.  Incivility in nursing makes people to develop a strange feeling of isolation leading to increased stress. This may result in weakened immune system. Incivility have been perceived as a major cause of lowered morale among nursing officers.

Acceptance of incivility behaviors by healthcare administrators makes it a challenge for other people to report similar forms of behaviors.(Del Prato, 2013)  A nurse may develop a feeling that healthcare leadership accepts and tolerates incivility conducts such conducts should be brought to nursing leaders in order to ensure that they have taken actions against individuals who depicts them.

Incivility is has also been reported among student nurses and is mainly carried out by nursing officers in practice as well as those in nursing faculty(Anselmi, et al. 2014). This makes students’ confidence to diminish, there is increased anxiety among nursing students affected, sleeplessness, frustrations and stress. Development of nursing professionalism conduct is each nurses’ responsibility.

3.0 Nursing Professionalism

According to the Baccalaureate essentials in relation to Nursing Education for Professionalism in Practice (2008), inherent in professionalism is entirely a responsibility as well as accountability for a person’s conduct, actions and civility. In order to have professionalism, there must be civility.  According to American Nursing Organization (ANA), nursing ethical codes denotes that nurses have an obligation to maintain high level of professional standards in relation to individual behaviors which are well reflected on profession and promotes the confidence of entire public(Del Prato, 2013).  According to nursing code of ethics, the provisions of 1.5 indicates some requirements by nurses to handle their workmates, learners and their patients with both dignity as well as respect.

Moreover, provisions 1.5 denotes that any form of  bullying, disrespect and any form of actions that seems to threaten the workmates, patients or nursing students will not be condoned. Joint commission considers incivility to be a safety issue. There were cited concerns by joint commission on the rising cases of incivility in nursing whereby it undermined the nursing ethical standards(Del Prato, 2013). There are some reported cases of intimidations and disruptive behaviors due to incivility and this hence creates high level of concerns. Also, the joint commission expressed its concerns on the rising medical errors, poor satisfaction of patients, increased costs, adverse results and loss of experienced nursing staff (Ibrahim& Qalawa, 2016).

The Sentinel Event Alert of Joint Commission on July 2008 highlighted that healthcare is one of the high stakes and a pressure-packed environment. This provision also denote that healthcare is capable of testing incivility limits in healthcare workplace. Rude and disruptive conduct depicted by health care professionals could have potential impacts as they are have serious risks to the overall safety of patients as well as overall care quality (Del Prato, 2013). Therefore, there is a need for all healthcare settings to establish a behavioral ethical code as well as creation of a formal process that will promote management of unacceptable conduct by nursing professionals.

4.0 How to Deal with Incivility

Incivility can be dealt with at individual level as well as in the organizational level. At the individual level, one has to create a resolution between him or her and the person that causes incivility. One can start by describing how incivility affects them. In case were an individual is unable to reach to a resolution directly with the other person, it is important to engage a third party. Documentation of incidents is also necessary as evidence that these occasions took effect. This process should continue until one is able to identify some changes(Anselmi, et al. 2014). On the other hand, solving the problem at organizational level will involve organizational leadership. This will incorporate various policies that have been used to avert and promote incivility. More importantly, ethical codes are applied to describe any form of conduct that could be described as disruptive or intimidating.

5.0 Conclusion

It is when the nurses shows maximum care that they are able to confront incivility among themselves and even towards their patients. Enhancement of respectful conduct among the nurses plays a significant role in ensuring that incivility conducts have been rectified in health care systems. Most importantly, it is important to acknowledge the effects of incivility not only to nurse but also to the entire system including the society. Incivility has potential impacts that include lowering the level of confidences among the community members on the quality of health care services that receives. Moreover, incivility is a behavior that lowers personal-self-esteem and could lead to poor quality and reduced work magnitude by affected nurses. In addition, incivility is a behavior that goes contrary to ethical standards in nursing care as have been outlined in provisions of Joint commission. Therefore, all stakeholders must join hard to uphold professionalism in nursing and fight against incivility as a way of upholding overall performance of health care system in United States and even across the globe.



  • References

Anselmi, K. K., Glasgow, M. E. S., & Gambescia, S. F. (2014). Using a nursing student conduct committee to foster professionalism among nursing students. Journal of Professional Nursing30(6), 481-485.

Del Prato, D. (2013). Students’ voices: The lived experience of faculty incivility as a barrier to professional formation in associate degree nursing education. Nurse Education Today33(3), 286-290.

Ibrahim, S. A. E. A., & Qalawa, S. A. (2016). Factors affecting nursing students’ incivility: As perceived by students and faculty staff. Nurse Education Today36, 118-123.