Company Profile For Shine Communications Business Essay

Company Profile For Shine Communications Business Essay The assignment mainly focuses on understanding the nature of small business with the variety of business and management concepts. In this assignment target on performance evaluation of small business, applying changes to improve business performance, assess business objectives and plans , introducing new business plans. Scenario 1 Company profile for Shine Communications Among almost all the marketing communication agencies Shine Communications is ranked as one of the best small company in UK. Shine Communications was founded in 1997 as an agency for public relations and marketing communication and the company runs on four basic values: Smart, Fresh, Connected, Committed. Shine Communications awarded as the best small business / company at Sunday Times Best Small Companies To Work For 2012 and also the CEO Rachel Bell was recognized as the best leader. The company is changing day by day with the latest requirements. Shine organize many campaigns under different ways but the major way of delivering is social media activities. Team strength of the company is highly counted in scale of small business. Shine Communications is running with a team around fifty heads and they are able to work with most strong brands around the world. SWOT analysis for Shine Communications Strengths Market position Shine Communications is the most sought after personal relations agency over five years in UK. Working Partners Shine Communications has strong working capacity with strong brands across the world as BARCARDI , ebay, paramount , Intercontinental hotel group etc. it is a huge advantage for Shine Communications to have such large dealers in their business. That cause to build a magical reputation to the company name. Diversification Shine Communications is well diversified across their pattern of delivering campaigns. Shine 1 is the place where all the campaigns are built on with strategies , valuable ideas and PR related materials via marketing mix. Shine 1 also focus on delivering solutions for brand Management. Shine Studio capable enough to deliver high quality collateral design , production of videos, photography to client. Shine Live is currently engaged in for develop events , direct marketing , sampling , guerrilla marketing. Shine creations are mostly backed by social media. This way of interacting is highly demanded. When comes to Shine Social Media it based on five C s ; content, channel, community , carrots and connection. The diversifying factor within the business is attain higher strength to the company. Research and Development For the development and sustaining in the industry each and every business need RD. Shines Communications particularly does not has a department to carry out such procedures. But they always alert on latest trends and fashions in market , culture and society. In that way they are able to keep their campaigns refreshing. That ability of being alert add more and more values to the business. Weakness Revenue Concentration When compare to the same scale business the expected revenue is not much satisfied that is about  £35000 (36%). it is not enough revenue because the company operates under different categories. Count of heads Shine Communications work with a team of less number about 56. All the functions carried out by them in a tight schedule. In one side it adds weak point to the company . Opportunities Client Base The company has the ability of building strong client base due to the versatility behavior of the company. At present they are also working with iconic brands in the market under different categories. As the company get to know day by day ,with their achievements and awards it will lead to marketing efficiency in the industry. Threats Shine Communications has to face competition posed by other local small firms with the special client base they have from surrounded areas. And also the competition from large scale PR firms that serves nationwide. Analysis of the business performance Performance of a company depends on different factors. To evaluate performance of a company comparatively Porters five forces model gives a large cover up. The task facing managers is to analyze competitive forces in an industrys environment in order to identify the opportunities and threats confronting a company. Michael E.Porter of the Harvard school of business administration has developed a framework that helps managers in this analysis.(Morden ,2007) According to the Porter establishment of many companies pose a threat. Industry of PR is fully filled with thousands of companies , so the buyers can easily move on to other company. As PR is not much capital oriented industry so entry is much easier compare to another industry. so there is high threat of new entrance. Bargaining power of customers is the power customers have to stress up companies in a particular industry. In PR applying this factor is not identical. Some firms highly depend on customers while others neglect that so the bargaining power can be ranked as moderate factor. PR is a industry build with knowledge. It is very hard to find good PR people so they can demand more. There is competitive rivalry among companies in the PR industry because loosing a one customer may cause to lose ten. Value chain analysis contains interlinked activities that finally targeted to achieve customer needs and requirements. In each stage it adds value to the final product. In the industry of PR it targets to grant customer satisfied final product. Activity of the value chain consists which are related to sales, marketing, promotional. As a small business in PR industry it needs to pay attention on that activity. Elements of service represent activities related to after service, assisting, handling complains. As a company in PR industry it is highly connected with those element. Scenario 2 How to overcome weaknesses As pointed out in SWOT analysis there are few weaknesses identified. The less revenue compared to other companies in PR industry is an issue related with the company. To overcome this problem company needs to focus on generating more and more profits. For that they need to target as well as high budget and low budget campaigns. Because sometimes profit margin of low budget is higher than profit margin of high budget. And also they must carry out promotional campaign emphasizing their awards in order to attract more and more valuable customers Strength of a working team is not always depends on count of heads. But in Shine Communications there are only 56 employees in the company. Because they are in PR industry they always have to deal with people who need everything perfectly done. As the few number of work force they have a very busy and tight work plan so sometimes they have to face problem of flexibility when dealing with customers. So it is better to hire well selected employees to overcome being inflexible amidst customers. How to maintain and strengthen existing performance Shine Communications operates with core values inside the business that helps to run business functions smoothly. That leads them towards more achievements. In order to maintain performance they need to refresh their ideas continuously. Customers expect different type of outcomes from the company. Identifying new trends in cultures, market and society is important because customers preferences change with those trends and factors. In this type of business it is needed to build great team spirit and relationship. To strengthen up existing performance in a company team playing plays vital role. Shine Communications already having good team spirit and that should be keeping up and strong to maintain performance. Shine Communications reach their customers in different ways and they value their customers. It is better to tie up a knot between customers in a small scale business because one customer means lots. To attain more performance it is required to value people indeed. Performance of a company rather depends on capabilities of the employees of the company. So in order to acquire high performance it is needed to improve performance of individuals. For that employees should be trained, push to gain new knowledge, encourage to learn. Those will definitely leads to improve performance of the company. New area which the business could be expanded It is a way of performing well by entering to a new field of business. As a company in the field of PR the Shine Communications can expand their business operations in to different fields. As per the behavior of the business and the way they conduct their business activities most lead to the sector of marketing research. Marketing research is the function which links the consumers, customers , public and the market through information. Information used to identify define marketing opportunities and problems , generate refines and evaluate marketing action and activities monitored marketing performances and improve understanding of marketing as a process(Macolam,2007). Shine Communications already in the position of understanding behavior of customers and they are deeply study the changes in market as well as every aspect of the society in order to carry out their campaigns. So shine communications has a passion for researching. In a marketing research it is important to measure what we done. Validity refers to the extant to which we captured data and are we measuring what we intended to measure(Naresh,2006) . Shine Communications measure the output of their effort that they achieved the required target. So by using those techniques they will be able to measure the impact and benefits of conducted marketing research to a particular company. Scenario 3 Identify and assess the existing business objectives and plans Objectives of a business define where the business wants to go in future and what we want achieve in a given period of time(Baker, 2008). Shine communications are in a plan of getting more and more closer to their customers in order to deliver standard service to them. As per the Truban(2002) the customer is the person receiving the outcome of the campaign in fact we must look at the deepest level of specific satisfaction. So according to that shine has a plan to customize their distribution channels suit to the present day demand. They are planning to use LIS Shine the mailing list and other social web sites to make aware and advertise what is happening , new posts , new applications for those who are interest. According to the Rothwell(2004) the main objective of staff training and development are to improve the quality of employee for achieve different tasks. Shine is not in strength of allocating time for series of training and development. But they are having a plan to develop s kills of their employees by using twitter and LinkedIn. In that method they are having objective to allow their members to share skills and experience with others over the social media. Revise the existing business plans of the organisation and suggest new business plans As per the Pinson(2004) business plan is extremely important for the success of business and it is main purpose is to give a picture of the future business. Business plan is very much important to have a integrated vision about the company , mutual understanding among the team , recruiting, determine financial requirements and many more things. Shine Communications should focus on raising their profit margin for that they need to develop business plans in order to achieve that task. Also the company must concentrate on recruiting procedure. To build up strengthen high spirit team they must have a good plan for manage human resource. According to the new business era suggested Shine Communications is needed to develop new business plans and objectives in order to capture the market. Business plan is not a fixed written document that cannot be amended according to the changes within the company (Carig,2009). So as the suggested new business field of marketing research they are expected to develop new aims and objectives to the company s business plan. First company needs to develop a methodology to conduct the researches. That means they should experiment on different ways to gather information and measure the result. The best result methodology can be selected. Then the company needs to hire capable human resource to carry out field work as well as indoor work. Then they must develop a business plan to promote new business area to existing customers , new customers and outsiders by social media. à Ã¢â‚¬  Ãƒ Ã¢â‚¬  Ãƒ Ã¢â‚¬   Prepare an action plans to implement the suggested changes According to the ideas of Bozeman and Straussman(2003) action planning guide to day today activities in a small scale company. It should be a strategically build up framework that must significantly impact on the business activities. It is important to plan operationally and strategically when a company move to a new business , product or service. As per the ideas of Homburg , Kuester , Krohmer(2009) when preparing a action plan first required to develop statement of what must be achieved. In there it is needed to specify the types of the outputs and results that should come out. Then it is needed to spell out the steps that need to follow in order to achieve the objectives and how it is going to take place. Each and every step of the action plan should be carried out carefully by delegating the responsibilities and power. To determine the best methodology first need to collect information from direct contacts already they have with the company. Then focus on small and medium scale g roups to collect information. Then use shines social media activities in order to gather activities. After collecting enough information it should be processed to select the best methodology. For the selecting appropriate methodology company has to follow above specified steps accordingly by the existing staff in a given timeframe. But for the future tasks the existing staff not be sufficient enough and they are not technically and skillfully ready to carry out the tasks. So the next action should be recruiting research capable human resource to the company. Then they will be able to carry out the next level tasks efficiently and effectively to meet customer requirements Scenario 4 Outline the changes of the organization with the new revised plans The rapid change affects the organization development as well as the organizational environment. The transformation of the organization can be a competitive advantage while it may cause to collapse the entire organization structure (Hudson , 2001). Organizational structure As per the idea of Robbins(2007) structure of organsation reflects the meaning of framework organized on the group who are connected under one roof. It shows the way they are working , power delegation , responsibilities , leadership and how the decisions flow. According to the new plans the organsational structure is liable to change. Because of the new recruitment procedures and new business field new posts are generating , new leaders are emerging . so the existing structure of the organization has to change according to new business plans. Business policies According to the Smith and Fingar(2003) business policy provides guidance to predetermine aims and targets of the company to cover up aspects of structural , functional manner. With the establishment of new business field in a existing company it cause to do changes in the existing business policies. Impact that the proposed changes on business and personnel Small scale enterprises rarely believe in policy changes and business changes. They mostly do changes with the intension of creating better work place and work environment (Obien 2011). In the Shine Communications the changes going to made may occur different impact on both business and personal. By proposed changes the business will get new dimension towards the success. The business will be more profit oriented in a budgeted framework and have to focus on both iconic brands and locally distributed brands. Shines policy changes may lead business to more and more customers locally and nationally. Until new policies and practices become familiar and established organizational performance can be affected according to the changes made. Performance may grow up while employees are confident enough to suit with the new business procedures (Smith and Fingar 2003) With the new business aspect employees should be able to work in each and every department without any hesitation. For that the existing staff need to study the new business area and its operations thoroughly. Because being a small scale company no one can limit only tone field of activities. They are expected to get on the job training by sharing experience among one another. Managers are to use the listening and questioning methodology that transfer employees to correct frame work that leads to target organization objectives in a team spirit (Conaty and Charan ,2011 ). To build up team spirit within the organization there should be a bond between new and existing staff. For that it is required to plan and develop campaigns which allows to join together and share skills and experiences. That changes help to develop employees personally and finally it leads to whole performance of the company. How the changes on business going to manage and measure the performance As per the ideas driven by Pinson(2004) significant changes within a business may cause to change management , production , policy negatively. When applying changes to existing business it is needed to systematically minimize negative effects on the business functions, employees and management. Specially there can be competition among new and existing employees because of the level of skills and experience. A smart competition can be admired but if it is growing up to rivalry it should be attended. Employees with different abilities must be appreciated while giving others a chance to improve their skills. The term diversification is connected with changes of a business function , market , product line . Diversification can bring business towards while much diversification pulling business backward. By adding more business fields to the existing business it may cause complex situation because of too many business functions and activities. But by concentrating on each and every functio n clearly and particularly identifying specific factors the negative impact on business can be reduced. As per the Malhotra(2006) performance of a new plan should measure and report in detail in order to significantly identify. Performane by daily basis Tasks of new plan Task1 Task2 Task3 Task4 Task5 Task6 1 2 3 Total value 4 High performance 3- Average Performance 2-Poor Performance 1-Not performing Conclusion The business environment of small scale business is rather different to large scale business environment. Business functions of a small business is not much complex to understand and also it is easy to measure the performance. The selected company has activated business plans and it can be advanced by applying minor changes. Though it is an small company changes in business policies , business functions and objectives cause large impact on the performance of the company.

Accounting Theory And History Accounting Essay

Accounting Theory And History Accounting Essay Accounting has evolved since it was first developed and has continued to evolve. The aim of this essay is to explore and discuss why accounting, both financial and management has changed over the last millennium. In order to achieve this aim an in-depth approach will be taken into the origins of accounting, its purpose and need. This will mean examining history papers which are evidence-based but are intertwined with value judgement. Many alternative theoretical and practical explanations are offered in literature for the development of accounting over time. These course literatures will be evaluated and there theories will subsequently be accepted or rejected. In order to explore the question and because the definitions provided by accounting bodies are themselves are subject to change, it is crucial to first define accounting and its purpose. The purpose of accounting is to provide information based on relevant data that aids users in making economic decisions. Financial accounting is designed mainly to produce financial reports which provide information regarding the firms performance to external users such as Tax authorities, Investors, Customers and Creditors. Financial Accounting is highly regulated in order to ensure they have certain characteristics. These characteristics enhance the usefulness of the financial reports to users. These characteristics are relevance, comparability, timeliness, fairness and objectivity. Management accounting is used to prepare accounts and reports that provide accurate and up to date information that allows management to make decisions. Accounting developed as people needed a method of recording their assets and property. If property was recorded and accounted for, it would be easy to prove legal ownership. Accountancy has been around for thousands of years. Professor L. Plunkett of the College of Charleston calls accounting the oldest profession In this millennium there have been countless changes and developments in accounting. From more primitive methods of simple accounting for property and assets, in order to record for evidence of legal ownership to a complex regulated form. Management Accounting British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management a paper by Richard K. Fleischman and Lee D. Parker examines the use and developments of cost accounting in 1760 to 1850. The four main areas looked at in cost management will be: cost control techniques, accounting for overhead, costing for routine and special decision making, and standard costing. These firms used cost data to control raw material input materials. The iron firms broke down costs using raw material controls, whilst taking into account the differential costs of mining and smelting. Textile firms were concerned about the profitable raw mixtures and the cost of raw materials input. Marshall textile firm employ the practise of using performance cards, which is an effective method and is still used by firms today. Performance cards are used daily to monitor and control expenses.. These management accounting practises benefited the business greatly. It allowed marshal to be cost effective and efficient by minimising costs. Gregs was another textile firm which kept wage and expense books to calculate control costs. This helps to identify trends, weaknesses and areas for improvement. For example they experienced losses in 1829 and where able to identify and attribute these to heightened production costs and outdated machinery. The textile and iron firms were in a highly competitive market, and so dependent on a market-driven pricing structure. This gradually changed as with firms using product costing to aid in determining the optimum level of output. Boulton Watt and Wedgewood were able to calculate overheads such as factory costs, fixed costs and selling expense. This enabled them to factor these costs into their selling prices. Industrial Revolution entrepreneurs employed cost analysis to support vertical integration and product line decisions (Fleischman 1990, P367) Decisions such as capital equipment purchases and mineral field leases where taken after careful consideration of costing of alternatives. This enabled them to justify and make potentially better decisions as the quality of information on which to base the decision on was better. The use of standard costing was associated with an awareness of the cost saving available from appropriate inventory control procedures. (Richard K. Fleischman et la 1990) Standard costing saved the time of actually having to accumulate actual inventory costs. This is beneficial for firms as they can create standard costs, which allow the business to: identify and eliminate obsolete items, budget and compare with actual costs, estimate a price more easily than calculating a price based on actual cost, create forecasts for production. An Archivist responds to the New Accounting History: The Case of the U.S. Mens Clothing Industry is a paper by Thomas Tyson that uses factual evidence on the history of accounting to examine the changes. It focuses mainly on the mens clothing industry. Miller and OLeary (1987) implied that the principle of standard costs made it possible to attach to every individual within the firm norms and standards of behaviourà ¢Ã¢â€š ¬Ã‚ ¦ Standard costing and budgeting made possible a pinpointing of responsibility for preventable inefficiencies at the level of the very individual from whom they derived this is true to an extent and can be seen in the British Railways Industrys costing system. BRM failed to budget or use standard costing till they were forced to do so as a result of declining profits. This fail mean preventable inefficiencies were not prevented. Hopper and Armstrong state the reason for these changes to management accounting being due to the direct result of firms struggling. Accounting controls were not a consequence of economic or technological imperatives, but rather were rooted in struggles as firms attempted to control labour processes in various epochs of capitalistic development. (HA 1991, P. 405) Along with changes in accounting, there came changes in innovations in management. Scientific management sought to establish itself a right to interfere in peoples lives. This right was eventually to be taken over by an army of techniques of social and economic life of the enterpriseà ¢Ã¢â€š ¬Ã‚ ¦ the project of scientific management helped to render apparent and remediable the waste lying deep within the every move of the worker. (Tyson. T, an archivists response to new accounting history) it is generally considered that Tysons paper is flawed. Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, The Workshops of the Empire, C1900-1960 is a paper by A.I.M. Fleming, S. Mckinstry and K. Wallace. The paper examines the nature and developments of costing systems employed in the shipbuilding, engineering and metals industries of the West of Scotland between the years c1900-1960. These developments can be seen as a progression from the cost management practises employed in textile and iron works examined in the previous paper, adapted to different industries. There were developments necessitated by the fact that most work was contract-based or job based and so required a different method of cost accounting. Standard costing and budgetary control were rejected as a result of scepticism over the relevance of Taylorism and scientific management to the areas industries. As many of the jobs and contracts were unique, this may not have been a bad thing. The ship building industry split the ships costs into three main components, Hull, Boilers and Engine. Each had a separate cost-book which recorded direct wages and materials. This system allowed a comparison between the estimated direct costs and actual direct costs. A detailed wage analysis book was kept, separating wage cost for the three main components (hull, engine and boiler). The wage bill for each component was also split into separate categories e.g. direct workers, class of workman, piece work-based etc. This allowed them to maximise efficiency in terms of labour costs as staff and materials were already supervised. This also reduced the risk of theft. There therefore existed a system that enabled the tracking of costs versus estimate at prime cost level on a progressive basis as contracts proceeded. (K.Wallace Parker 2000, P363) The British Railway Industry tended to sell in fixed price contracts. The Cost and Weight Book recorded the cost associated with each of the major component of the locomotive e.g. Boiler, firebox etc. This book had a strict template each major component was printed on the left and separate costs where printed at the top. This format allowed comparison between different contract cost and understandability. It also allowed for good estimation for future contract costs. This format has changed little in modern management accounting. A failure of the company was to not fully utilise this valuable information as they did not use budgeting, standard costing or marginal costing. Costs were not analysed by department or works. (K.wallace and Parker 2000) Not until the firm began to decline in 1960 did they introduce a form of simple budgeting. This failure to budget was a weakness that was eventually addressed but cost the firm potential cost saving efficiencies. The Industrial Revolution versus the Managerial Revolution: Distinguishing Difference in Accounting Practices a paper by Keith Hoskin and Richard Macve discusses the role of accounting as a producer of Modern Managerialism. The accounting practises of writing, examining and grading came to structure human activity for those who learned to learn under them, it is understandable how accounting could discover a new role in the business context. (Hoskin Macve, 1993, p 9) This statement indicates an evolving role of accounting in business and influencing the structuring of human activity. This theory was seen being employed at Springfield Armoury. The armoury generated a large quantities of accounting information costs were tracked, records of production were kept , full-cost estimates made for pricing decisions, including the application of charges for interest and depreciation. (Hoskin Macve, 1993, p 9) This was done in order to form a complete system of accountability. This was an im portant step along with the introduction of charges for interest and depreciation. This paper relates to economic rational theory which can be used to explain the developments in management accounting. People make choices based on their rational outlook, available information and past experiences. (Investopedia online, http://www.investopedia.com/terms/r/rationaltheoryofexpectations.asp#axzz1g2suXeki) As the result of highly competitive markets and rising labour costs reduced profits, firms developed cost management techniques, such as: cost control to control and break down the cost of individual materials used, accounting for overheads which allows firms to factor costs such as fixed and factory costs into the selling price and standard costing which allows budgeting and comparison with actual costs. An example of economic rational theory is the British Locomotive Company who learned from past experiences of losing cost saving for not using budgeting, standard costing or marginal costing and as a result they introduce a form of simple budgeting. Economic rational also drove the changes in monastic houses. Changes were introduced after rational outlook, weaknesses and past failings were identified were taken into account. Albion Motors and Monastic houses and Estates have also made changes based on their economic rational. These changes represent the evolution of management accounting over the last millennium. In the paper The Industrial Revolution versus the Managerial Revolution we see significant changes to management accounting because of a need to control labour and maximise labour efficiency. This is because of the abolition of slavery which means that employees must be paid. This means employees must maximise labour effectiveness and efficiency. This led to the managerial revolution. Springfield armoury used labour control to increase productivity and reduce costs. We see a development in cost management practises in the in British Entrepreneurs and Pre-Industrial Revolution Evidence of Cost Management paper. Fleischman states the lengthy period of decline of market prices that affected the iron industry firms from 1808 to 1830. The struggle to cope with falling market prices caused firms in the industry to undertake careful investigations of their iron-making costs (K.wallace and Parker 2000, P368) The decline motivated these developments in cost management. They were brought about by a need to adapt to other changes in the market and economy at the time. The practises in use at the time were inadequate and out-dated. The developments allowed them to better identify weaknesses, which had the effect of increasing production, efficiency, decreasing waste and helping set a better selling price. In Cost accounting in the shipbuilding, engineering and metals industries of the West of Scotland, the Workshops of the Empire, C1900-1960 we see further development of cost management system. The reason for these specific developments was that shipbuilding and railway jobs where contract based and so it would not be ideal to use standard costing. It was necessary to use another method of cost accounting. Financial Accounting The first paper that will be discussed is The development of financial management and control in monastic houses and estates in England c.1200-1540 by Alisdair Dobie. The changes focus mainly on the internal function of a monastery. These changes are necessitated by changing influences and pressures, economic and religious which arose from 1200 onwards. (Dobie, 2008 P.2) Monastic houses where not all the same, there were different orders. Each was governed by different sets of rules. New orders were formed when there were perceived weaknesses in established orders. These new orders introduced additional sets of rules. Each Benedictine house was to a large extent autonomous and responsible for its own affairs.(Dobie 2008, P3). This statement indicates a degree of accountability within the houses. As a result of failings due to Benedictine self-regulation, new orders emerged which lead to each house forming a subsidiary part of the whole order. This meant that each separate house was subject to inspection, regulation and control from the order as a whole. These inspections were a form of audit from the order on the house. Changes in management might vary from order to order and house to house, depending upon individual situations, relevance and needs. (Dobie, 2008 P2) Changes were introduced after weaknesses were identified, in order to continued impro vement and bring together all houses from the same orders to using the same set of rules. Financial management and control changes can be broken down into three categories: the safeguarding of the assets of the house; the exploitation of its resources; and, the efforts to ensure that all resources were used effectively and efficiently. Safeguarding the assets of the house meant physically securing and maintaining them against for example encroachment, diminution or alienation. (Dobie, 2008 P4) Exploitation of resources meant making full use of land and estate. This was a response to failing grain prices and rising labour costs. Efficiency and effectiveness referred to the efficiency and effective use of resources by the house. Other major developments during this time were the standardisation of accounts which allowed comparability and relevance, accounting was also taught at university from the fourteenth century onwards. A significant development in the early millennium is seen in renaissance Italy. There was a rise in trade and banking. A form of double-entry book keeping was already being used by banks to keep track of debtors and creditors. Luca Pacioli, the Perfect Accountant is a paper by Dr F G Volmer, University of Limburg, which discusses the life and works of Luca Pacioli. Paciolis work has had a great influence on accountancy. His publication Summa De Arithmetica was widely recognised as a giant leap forward for double-entry book keeping. Paciolis Summa was a conceptual framework of best accounting and business practices. Summa was written in Tuscan and Venetian dialects. Pacioli used these instead of Latin to allow the educated and non-educated to benefit equally from his work. Paciolis conceptual framework is very similar to the FASBs 1976 conceptual framework. the principles of systematicalness, consistency and reliability then emerge. Every item must be systematically and carefully recorded in the inventory with all countermarks, full names and in as much detail an as possibleà ¢Ã¢â€š ¬Ã‚ ¦ (Volmer P7) 200 years before Pacioli Italians traders began using Arabic numerals in order to keep track of profits instead of roman numerals. This was an important change. Arabic numerals were easier to understand and easier to use in an accounting format. This change is a step in the direction of modern day management accounting where English numbers which are similar to Arabic numerals are used for bookkeeping. Rouse and Rouse sum up Paciolis innovations under different headings: The use of alphabetical order as a means of arranging words and ideas This development of a new visually orientated layout created an easy to use and understand template for double entry. Paciolis fully-developed double-entry system, with bi-lateral layout and systematic cross-referencing of debit and credit, was a particular form of the new general textuality. This bi-lateral layout of the double-entry system is still in use to this day. It allows cross-referencing of credits and debits which is particularly useful for to banks. This partially answers the main question as to why management accounting has changed over the last millennium. Paciolis influential work resulted in necessary positive changes in accountancy. He introduced three books of record: the ledger, the memorandum and the journal. These required debit and credit transactions to be balance. Books that did not balance usually indicated an error. Dowlais Iron Company: Accounting Policies and Procedures for Profit Measurement and Reporting Purposes by J. R. Edwards and C. Baber is a paper that shows development in both financial and management accounting. DIC implemented a robust system of management accounting. Book-keepers were employed by DIC to maintain the books of accounting on a strict double entry basis (a double-entry system developed by Luca Pacioli). This was a family business, but the business was treated as a separate legal entity. This is common in modern businesses as it allows limited liability for the owners. This can also be seen when personal non-business transactions undertaken by owners were properly accounted for through the relevant partners current account. DIC adhered to three out of the four main fundamental concepts of accounting when preparing financial statement. These were prudence, going concern and consistency. Less emphasis was placed on the use of the accruals concept, especially in its application to the treatment of capital expenditure (Edwards and Baber 1979 P142) This is not unusual for businesses in the 1800s and was mainly due to a perceived conflict between the accruals and prudence concepts, with the prudence concept being considered more beneficial. This contrasts with a more balanced use of both concepts currently used today. The use of these concepts shows a development of financial accounting within the organisation. DICs system of capital accounting is said to have helped the firm successfully grow to an immense size. This was funded through internal finance. The reliance on internal finance led to problems during the 1850s. A succession of trading losses drained the reserve funds. This led to DIC reorganising the Works and turn to external finance. Profit returned to acceptable levels in the mid-1860s We see in the private ledgers that there were summary balance sheets till 1861 this suggested that there was information that the management was attempting to hide. From 1861 onwards the company accountant adopted the policy of adding the relevant narrative explaining each total. This policy is still in use today and shows further development in financial accounting at the time. Companies summarise and disclose significant and relevant information relating to the figures in accounts in the notes. This would have been done to enhance the understandibility, allowing for totals to be broken up and examined. The financial reporting practises of British municipal corporations 1835-1933: a study in accounting innovation by Hugh M Coombs and John Richard Edwards is a paper in which we see the government fulfilling the role of a regulatory body. Developments were mainly in response to growing central government concern with corruption, mismanagement and lack of accountability. (Combes Edwards, 1995 P2) This in short led to the introduction of the Municipal Corporations Act 1835. This act attempted to ensure proper regulation of municipal corporations. The borough treasures was obliged to: make true accounts of all transactions, make books available for inspection by the councillors, to prepare an account for the council as and when required, to submit accounts to auditors elected by the ratepayers, to sign and cause to be printed a full abstract of his accounts, and to make the accounts available for inspection by ratepayers. (H. M. Combes et la, 1995) This shows a tightening up of regulati on and an increase in accountability. It is a significant development in financial accounting. During this time we also see a move away from cash accounting to accruals. The accruals concept had previously been viewed with scepticism as seen in Dowlais Iron Company as it conflicted with the prudence concept. Cash-based accounting was at times restrictive and its disadvantages far out way its advantages. Accruals based accounting on the other hand: protects against negligence and irregularity by recording every step of a transaction, enables the statement of an entitys profit and loss and financial position; it records values; and it provides a stable and homogenous basis for statistics. (Combes Edwards, 1995 P2) The second development during this time was the use of the double accounting system of financial reporting. This system is able to combine the attributes of charge/discharge accounting with commercial accounting. (Combes Edwards, 1995 P3) It is a combination of stewardship orientation and profit calculation orientation. The advantage of this system is that it would prevent anyone from being misled into assuming a connection between expenditure appearing debited in the capital account and the actual value of works associated with that expenditure In the paper Engineering culture and accounting development at Albion Motors 1900- c.1970 by Sam McKinstry we see the relationship between Albion Motors accounting systems and its engineering-orientated culture. This paper shows changes in both financial and management accounting. Albion motors used a well-developed double entry system, a system no doubt derived from the work of Pacioli. Depreciation was also charged on machinery, by assessing there useful life. Depreciation ranged from between 10% and 33.3%. Albion motors also used one of the first firms to use full accruals accounting, which is a clear change as firms had previously preferred to us prudence. Full accounts were only produced every financial year, as was a full stocktaking. A plant register was kept and maintained by the engineering department. This allowed for accountability and reduced the chances of fraud in the depots. Albion motors employed a highly skilled but unqualified a company secretary and cashier, although this was not uncommon at the time when they became a public company they employed a chartered accountant. This is a significant development as the qualified accountants involvement reinforces the reputability of the companys financial accounts. It is now essential for the public company accounts to be produced by someone who is qualified to do so, as not to do so would lead investors to question their accuracy. The non-qualified employee responsible for all accounting from 1914 until 1950 was succeeded by a chartered accountant. This emphasizes the reputation and influence of the profession of accountancy. It is around 1950s that there is seen the emergence of the financial accountant. The need of the users of financial information is changing, the emergence of this new official role show that clearly. Investors confidence in financial reports is dependent on financial information having characteristics which are discussed in IAS 1. Financial information must be relevant, up to date, reliable and free from bias. The financial accountant is qualified to produce financial information that abides by these criteria. Christie Malrys own double entry by B.S. Johnson: An interpretation as foucauldian disclosures a paper by Sam McKinstry that examines the work of the novelist B.S. Johnson. This paper discusses the idea that accounting can be used to convey certain information to certain people. In this case the issue that the Double-entry system only favours specific interests in society and disadvantages others. (McKinstry 2006 P990) This directly disagrees with public interest theory which states that regulation is initially put in place to benefit society as a whole. (C. Deegan J Unerman 2006, P 65) This paper also takes into account and makes reference to the work of Luca Pacioli in double entry bookkeeping. Malry adapts the double entry system, converting situations in his life into monetary values and inputting these values as either debits or credits. This adaptation was particularly important in the context of British politics and Industrial relations at the time. these and other developmen ts recharged and remorilised capitalism and retooled social democratise ideology and its politics. (McIlorys and Campbells 1999, P 93). Collectively these developments in financial accounting over the last millennium have resulted in financial accounting as we know it today. These changes where brought about by a change in the needs of users of financial information and the identifying of weaknesses. We see many changes in the financial management of monastic houses and estates at the start of the millennium. The early Period of rapid growth in terms of new foundations was over, and the later Middle-ages witnessed the response of organisations in their age of maturity endeavouring to maintain their purpose and position.(Dobie, 2008, P 3) Monasteries changed in order to adapt and survive the economic and religions pressures. These changed allowed them to maintain their positions survive the times. We see the introduction of an audit function and the changing of regulation to deal with the identification of weakness. Other factors such as the Black Death epidemic which impacted on the economy as well as the population influenced developments at the time. Luca Pacioli developed the double-entry system used at the time by traders after identifying room for improvement this system is similar to the one used today. He also developed a conceptual framework of accounting best practises. Its influence can clearly be seen in todays IASB and FASB conceptual frameworks. In Dowlais Iron Company we see the implementing of a sophisticated financial reporting and management accounting system which complimented the financial accounting system. These systems allowed them to the size and success that they did. it is unlikely that any firm would have grown to the size and achieved the significance of DIC in the absence of a satisfactory system for recording both inflows and outflows of cash and other asset and movement of resources within the firm (Edwards and Baber 1979 P139) The Financial reporting practises of British municipal corporations in 1835-1933 show developments in the regulation, disclosure and controls in order to deal with corruption, mismanagement and lack of accountability in municipal corporations. Political factors triggered by the two major wars impacted on both financial and management accounting. This can be seen in Engineering culture and accounting development at Albion motors a paper by Sam Mckinstry. World War 2 led to the introduction of a War pension scheme, which is accounted for using IAS 19. We also see in 1950 the development of the role of the financial accountant. The role of the financial accountant is created mainly to provide credibility and reassurance to financial accounts. The financial accounting is qualified to produce accounts in accordance with regulations, to give a true and fair view of the firms finances in order to maintain investor confidence. This is a contribution factor in accounting being the reputable profession it is today. This is open to debate as it can be argued that this only gives the illusion of reputability. As seen in the collapse of Enron the financial reports approved by the financial accountants didnt give a true and fair view of the organisation. Possible theories into reasons for these changes are given in the demand for and supply of Accounting Theories: The Market for Excuses a paper by Ross L. Watts and Jerold L. Zimmerman. The paper discusses the question of why accounting theories are predominantly normative and why no general theory is generally accepted. It is generally concluded that accounting theory has had little substantive, direct impact on accounting practise or policy formation despite half a century of research (R. L. Watts 1979, P 1) the theory of political process is one theorises the idea that individuals with power in government will attempt to gain wealth through the influence and prescribe accounting procedures that are in their own best interests. There is also the idea that as individuals have different interests there will be a number of different accounting theories on a single issue. This prevents general agreement on accounting history.(R. L. Watts 1979, P 273) This theory can be proven by looking at the recent scandal involving MPs expenses. MPs influenced the regulations on expenses in their own favour, in an attempt to gain wealth. There was also the issue that these individual expense claims were not made public but were leaked. This shows that disclosure requirements were inadequate, as a result of the identification of this weakness regulations have been tightened up. Another example of this is Ex-Prime Minister Tony Blair having tax-payers pay for his security when he travels the worlds for his own financial gains. Blairs constitutional reform of the Human Rights Act 1998 when he was in power gives him this right. The demand for public interest-orientated accounting theories depends on the extent of the governments role in the economy. (R. L. Watts 1979, P 275) a clear example of this is the adjusting of interest rates in order to help economic growth. Another example of this is the financial reporting practises of British municipal corporations 1835-1933, where there was corruption, mismanagement and lack of accountability. The government gave the illusion of acting in the public interest but from further analysis it can be seen that this legislation was a response to public protest. We can see that there was a degree of self-interest involved. The motivation for all the developments of in financial accounting can be examined using Self-inte

Intelligence Used for Academic Success :: essays research papers

Is it possible for students to be successful without being aware of their strengths and weaknesses? Do students know how important is to recognize their own abilities? Do they know how to use their intelligences in order to improve understanding of a material that they have to study? Achieving academic goals is impossible without recognizing those strengths. As for me, the three strongest abilities that I possess are spatial, interpersonal and linguistic intelligence, and using them helps me to survive in academic jungle. Spatial is one of the intelligences that help me be a better learner. Since I’ m a visual type, it is helpful for me to drew pictures in order to visualize the material that I’ m reading about. Also, while I study, I like to highlight important sentences. When I try to recall the lesson that I read, I know exactly where positions of those highlighted sentences in the book are. Next, spatial intelligence helps me to be successful in arranging my papers and books. Without having that ability my folders would easily turn into a big mess. To illustrate, one of my classmates called me yesterday, asking me for information about some topic that we discussed last semester. At that moment, I knew exactly in which folder I have that information. Another intelligence that I possess is interpersonal, which is very important in relations with others, especially during school time. As for me, it’s easy to make new friendships, and get in touch with people. I have changed a lot of schools so far, and if I hadn’t been able to adapt, I would have given up. When I’ m in the classroom, surrounded with people that I don’t know well, I’ m always ready to participate in discussion. Besides, I have a lot of friends. Since I’ m a good listener, they always come to me with their personal problems. For instance, once when my friend was put on probation for financial aid because she didn’t have good grades, she called me and asked for a help. Even though I couldn’t help her materially, she said that just talking to me made her feel better. Afterward, I convinced her to call her parents and explain them her situation. Finally, linguistic intelligence is my strongest. This intelligence is very important for students who live and study in foreign countries. My ability to communicate through languages makes my college life easier, and helps me be a better student.

The Core Rules Relating to Nursing Practice Essay -- Ethics, Health, Nu

ETHICAL ISSUE Ethics is a philosophic study that examines values, choices, and actions to determine right and wrong. Ethical principles include but not limited to; Justice, beneficence, nonmaleficence, veracity. The case study which I am going to discussed in my paper is about an LPN, who was working from 7:00 P.M to 7:00 A.M. And was assigned to five patients, including a patient for whom an obstetrical consultation was needed. The other four patients were essentially stable. At about 4;30 A.M., the LPN became ill and vomited in the bathroom. She immediately went to the nurses’ station notified the other four nurses who were working with her that she was leaving. The charge nurse instructed her to notify the supervisor before leaving, but the LPN did not communicate with the nursing supervisor before existing the facility. The facility notified the LPN that it was terminating its contract with her and reported the LPN to the state board of nursing for abandonment. The board of nursing imposed a $ 1000 penalty for abandoning her patients and suspended her nursing license pending a psychosocial examination. According to The Texas Board of Nursing (BON or Board),† in keeping with its mission to protect the public health, safety, and welfare, holds nurses accountable for providing a safe environment for clients and others over whom the nurse is responsible [Rule 217.11(1)(B)]. Though the Nursing Practice Act (NPA) and Board Rules do not define the term abandonment, the Board has investigated and disciplined nurses in the past for issues surrounding the concept of abandonment as it relates to the nurses’ duty to patient. The Board's position applies to licensed nurses (LVNs and RNs... ... to prevent harm. Nonmaleficence is defined as: The duty not to inflict harm intentionally. Based on my viewpoint, the LPN did not intentionally inflict harm on the patient’s. According to her statement, she became ill and decided to leave the facility and the reason she didn’t communicate with her supervisor was because she was afraid that the supervisor would send her to the emergency center, which she didn’t want to be billed for such a visit. Veracity is defined as truth-telling and based on my point of view, the LPN was not telling the truth, when she testified that she intended to see her family physician early that same morning. It was 4:30 am when she left the facility and there is no way she could have seen her family physician that morning unless she went to the emergency room which she refused to go making her guilty for abandoning her patients.

Essay --

Child beauty pageants have changed so much since the 1960’s. Children beauty pageants used to be about the children and having fun. Now, it seems like most children are being forced in these pageants by their parents, looking unnoticeable from all the heavy makeup they wear, fake hair, teeth and nails they use. Children being abuse, sexualize, having self-esteem problems etc in these pageants. Many people have questioned this sport and wonder if it should be ban? In this paper, I have augured and provided facts and information on why children beauty pageants should be ban.  Children Beauty Pageants Should Be Ban Seeing children as small as 0-month old to 12 years old in beautiful dresses, showing off their talents and competing to win cash and tiaras may seem cute. Today many mothers are taking the pageants to a completely different level. Do you think dressing a three year old as a prostitute for a movie theme pageant is appropriate? No, it is completely inappropriate and that is exactly what Wendy Dickey did to her three-year-old daughter Paisley Dickey in a film theme beauty pageant on TLC’s â€Å"Toddlers and Tiaras†. Wendy thought by dressing her daughter as a prostitute like Julia Roberts character in Pretty Woman was going to â€Å"wow† the judges but just created controversy all over. Children beauty pageants may seem to be cute, but today it is a concern among many people on whether children beauty pageants should be ban because of what goes on in the pageant world that we do not see and the outcome and future of these children. When beauty pageants became a part of the American society in 1920, it also became a marketing tool. In 1921, in the state of New Jersey, in Atlantic City beauty pageants were used to make tourist stay... ...beauty pageants is that their parents wants fame. On one of TLC’s hit show â€Å"Toddlers and Tiaras†, there was an episode about a girl name Alan Thompson. Alan was new to the beauty pageant world, from being on that show and competed in a beauty pageant on the show the network gave Alan and her family a spin-off show which we all know â€Å"Here Comes Honey Boo Boo†. Here comes Honey Boo Boo is the top rated show on TLC as of right now. Alan and her family is famous now and since getting her own reality show and recognition she have not compete in any more beauty pageants. When you think about it if she really loved doing beauty pageants and was passionate about it she would still be doing it. I think her mother exploited her daughter in the beauty pageant world so she can get fame and money. I personally find that disgusting because I see it as selling your child for money.

1993 DBQ Essay

The three G’s: God, Gold and Glory led many explorers rushing in to the new world. Among which were New England and Chesapeake, two society of English origin. Each developed with their own distinct views and principals. New England a much disciplined, obedient society and Chesapeake much devoted to gold and glory, and both these societies were prodigiously influenced by geographical, social-political, economic and religious needs and moves. Which have had caused both these societies to evolve adversely through their own means. Economy was a crucial factor in leading New England and Chesapeake to develop incongruously.Chesapeake was vastly devoted to mining gold and exploiting for a better economy. Hence as according to document c almost all the Chesapeake settlers’ were young single men. Whereas New England had a much differentiated purpose in coming to the â€Å"New world†. The New England settlers’ came for religious freedom and creating a model city or society for the rest of the new comers, as supported by document a and b; â€Å"we must consider that we shall be as a city upon a new hill†. Thus for them to prosper and expand as an exemplary society, most the New England settlers were joint families.Both New England and Chesapeake settled and expanded in different parts of America. The land and climates in the Chesapeake and New England regions were different, so the societies grew crops which suited their area, which led to differences in their social structures. The Chesapeake area was swampy and not well suited for the typical crops; however, it was discovered 5 years after their arrival that tobacco grew very well, so the economy structured itself around the growth of tobacco. It was exported as a cash crop to England, and as a result, they had much better amends with their mother country.Also as a result of the growth of tobacco, the Chesapeake colony had a need for cheap labor to work in the fields. They developed a system of indentured slavery; in which a person got free passage to America in return for their work and slavery till the debt is paid off. This later led to slavery as in later time the population grew more demanding and the farms thus needing to expand. The New England colonies include Connecticut, Massachusetts and Rhode Island. The lifestyle of New England’s people was greatly impacted by both its geography and climate.New England’s economy depended on the environment. Its location near the Atlantic Ocean along the coastlines determined how people would make a living. People in New England made money through fishing, whaling, shipbuilding, trading in its port cities and providing naval supplies. People in New England could not make a living from farming because most of the land was not suited to farming due to the hilly terrain and rocky soil. Another factor that made farming non-profitable was climate; New England experienced moderate summers and cold long winters .The growing season was simply too short to make farming profitable, so most families had small farms and traded within themselves. Thus the climate and there geographical locations caused New England and Chesapeake to strive in different directions for a much suitable economy. Both Chesapeake and New England had very different purpose and point of views. New England arrived in America with their plans of becoming a â€Å"city upon a hill† (document A). Thus as New England wanted to construct a strong obedient society; they valued unity and had a sort of democratic government.New England lifestyles were very healthy, traditional, structured and family oriented. A woman married in her twenties, raised about eight children, and went on to become a grandmother. If widowed, they were expected to remarry. Men were expected to become part of a church congregation if they wanted to vote, become part of the clergy or work in the shipbuilding, fishing, or trading industry. Children we re forced to be educated, in primary and secondary schools, by the government, and men went to college to be trained in the ministry.The New England settlers viewed all men equal and with brotherly hood care and affection. They equipped ways of helping and fulfilling each others requirements and needs aslong as they remain united and together. (documents a and d). On the other hand Chesapeake life styles were the opposite of New England life styles. They were very non-traditional, unhealthy, unorganized, and family wasn’t important. . Government was made of a self-elected House of Burgesses and didn’t offer much equality or freedom. There was a shortage of women, which meant few families.Few families and the fact that people were spread thin across the region meant that there was very little unity amongst the few men that inhabited in the Chesapeake colonies. Thus this weak bonding amongst the men in the Chesapeake colonies often lead to miscommunication and many socia l conflicts like the Bacon’s rebellion. (document H) Bacon's Rebellion was popular revolt in colonial Virginia in 1676 which summed up the relationship amongst the people in the Chesapeake region. The rebellion was led by Nathaniel Bacon.High taxes, low prices for tobacco, and resentment against the governor, Sir William Berkley , provided the reasons for the uprising conflict, which was worsened by Berkeley's failure to defend the frontier against attacks by Native Americans. Bacon commanded two unauthorized but successful expeditions against the tribes and was then elected to the new house of burgesses. Bacon gathered his supporters, marched on Jamestown, and forced Berkley out of Jamestown and continued his campaigns against Native Americans.Bacon now controlled the colony, but he died suddenly (Oct., 1676), and without his leadership the rebellion collapsed. Unlike New England education in the Chesapeake region was more or less ignored, which summed to uneducated children and less studying or reading of the bible. Women often outlived men; therefore they held more power than in New England. The majorities of men were involved in the tobacco industry and owned slaves, until they died in their 20’s. Here you can see that the social political lives of these people were very different and thus this different point of views and lifestyle affected the way both Chesapeake and New England had developed.Last but not the least religion, was a crucial factor in the development of both these colonial societies. Migrants to Plymouth and Massachusetts Bay were refugees from religious conflict in England. Calvinists of various persuasions, they wanted to escape Anglican persecution or they wished to â€Å"new-model† Christ's church as an example for Christians everywhere. In New England the lives of the Puritans were ruled by their strict religious beliefs. According to document e and prior knowledge, the puritans believed that free time should be de voted to God and that â€Å"fun† activities like dancing would lead to laziness and discourse.The New Englanders vastly seeked to work for god and make a living out of working for god, for the all mighty would reward them at the end of time. Puritans had a clear vision of what their churches should be like. Only â€Å"visible saints† and allowed full membership in the church. In the early seventeenth century, however, few were denied membership since leaving England was considered sufficient proof of spiritual purity. Puritans led their lives based on a group of strong beliefs, one of which was predestination.They felt that all events are foreknown and foreordained by God and that God chose who was saved and who was damned. This reinforced the Puritan belief that God sent them to cleanse the culture of what they regarded as corrupt, sinful practices. There was no concept of individual â€Å"rights† to things such as privacy or freedom of thought and expression. Those that did rebel against the says of the church were either killed or excommunicated. All individuals were expected to conform to the beliefs and practices of the community as defined by the elders.Because of their devotion to hard work the New England colonies flourished. Whereas Chesapeake on the other hand had no such definite religious views that they seeked for in singular. . Chesapeake primarily did not persecute people of different faiths, focusing more on their crops and disputes with the Natives. The Chesapeake brought along with them the Anglican religion or Protestants of England. Thus the religious similarities between the Chesapeake and England created a better bond among the Chesapeake colonies and its motherland.Maryland was the only colony under the Chesapeake society that provided a haven for all the persecuted Catholics from England. Thus taking in consideration the different aspects of beliefs, which has had caused these societies to develop differently. As yo u can see there were many reasons that had caused these societies to develop incongruously. From there religious beliefs, geographical setting, social norms and political views have all contributed in their different development process. Considering all these given facts and reasoning you can agree or asses why these societies had grown differently.

Reflecting on ‘Reflective practice’ Essay

â€Å"Maybe reflective practices offer us a way of trying to make sense of the uncertainty in our workplaces and the courage to work competently and ethically at the edge of order and chaos†¦Ã¢â‚¬  (Ghaye, 2000, p.7) Reflective practice has burgeoned over the last few decades throughout various fields of professional practice and education. In some professions it has become one of the defining features of competence, even if on occasion it has been adopted – mistakenly and unreflectively – to rationalise existing practice. The allure of the ‘reflection bandwagon’ lies in the fact that it ‘rings true’ (Loughran, 2000). Within different disciplines and intellectual traditions, however, what is understood by ‘reflective practice’ varies considerably (Fook et al, 2006). Multiple and contradictory understandings of reflective practice can even be found within the same discipline. Despite this, some consensus has been achieved amid the profusion of definitions. In general, reflective practice is understood as the process of learning through and from experience towards gaining new insights of self and/or practice (Boud et al 1985; Boyd and Fales, 1983; Mezirow, 1981, Jarvis, 1992). This often involves examining assumptions of everyday practice. It also tends to involve the individual practitioner in being self-aware and critically evaluating their own responses to practice situations. The point is to recapture practice experiences and mull them over critically in order to gain new understandings and so improve future practice. This is understood as part of the process of life-long learning. Beyond these broad areas of agreement, however, contention and difficulty reign. There is debate about the extent to which practitioners should focus on themselves as individuals rather than the larger social context. There are questions about how, when, where and why reflection should take place. For busy professionals short on time, reflective practice is all too easily applied in bland, mechanical, unthinking ways, Would-be practitioners may also find it testing to stand back from painful experiences and seek to be analytical about them. In this tangle of understandings, misunderstandings and difficulties, exactly how to apply and teach reflective practice effectively has become something of a conundrum. This paper explores current ideas and debates relating to reflective practice. In the first two sections, I review key definitions and models of reflection commonly used in professional practice. Then, in the reflective spirit myself, I critically examine the actual practice of the concept, highlighting ethical, professional, pedagogic and conceptual concerns. I put forward the case that reflective practice is both complex and situated and that it cannot work if applied mechanically or simplistically. On this basis, I conclude with some tentative suggestions for how educators might nurture an effective reflective practice involving critical reflection. Defining reflective practice †¦reflection can mean all things to all people†¦it is used as a kind of umbrella or canopy term to signify something that is good or desirable†¦everybody has his or her own (usually undisclosed) interpretation of what reflection means, and this interpretation is used as the basis for trumpeting the virtues of reflection in a way that makes it sound as virtuous as motherhood. Smyth (1992, p.285) The term ‘reflective practice’ carries multiple meanings that range from the idea of professionals engaging in solitary introspection to that of engaging in critical dialogue with others. Practitioners may embrace it occasionally in formal, explicit ways or use it more fluidly in ongoing, tacit ways. For some, reflective practice simply refers to adopting a thinking approach to practice. Others see it as self-indulgent navel gazing. For others still, it  involves carefully structured and crafted approaches towards being reflective about one’s experiences in practice. For example, with reference to teacher education, Larrivee argues that: â€Å"Unless teachers develop the practice of critical reflection, they stay trapped in unexamined judgments, interpretations, assumptions, and expectations. Approaching teaching as a reflective practitioner involves fusing personal beliefs and values into a professional identity† (Larrivee, 2000, p.293). In practice, reflective practice is often seen as the bedrock of professional identity. â€Å"Reflecting on performance and acting on refection†, as McKay (2008, Forthcoming) notes, â€Å"is a professional imperative.† Indeed, it has been included in official benchmark standards laid down for professional registration and practice (see table 1 in Appendix 1). One example is in the way it has been included, explicitly and implicitly, in all Project 2000 curricula for Nursing Diplomas, while reflection is highlighted as a pivotal skill to achieve required Standards of Proficiencies in nursing and other health professional education (NMC, 2004; HPC, 2004). It has also become a key strand of approaches to the broader field of continuing professional development, work-based learning and lifelong learning (Eby, 2000; HPC, 2006). Given its growing emphasis in professional practice and education, it would seem important to explore the concept of reflective practice in some detail. To this end, this section distinguishes between different types of reflective practice and looks at the sister concepts of reflection, critical reflection and reflexivity. Reflection ‘in’ and ‘on’ practice Dewey (1933) was among the first to identify reflection as a specialised form of thinking. He considered reflection to stem from doubt, hesitation or perplexity related to a directly experienced situation. For him, this prompted purposeful inquiry and problem resolution (Sinclair, 1998). Dewey also argued that reflective thinking moved people away from routine thinking/action (guided by tradition or external authority) towards  reflective action (involving careful, critical consideration of taken-for-granted knowledge). This way of conceptualising reflection crucially starts with experience and stresses how we learn from ‘doing’, i.e. practice. Specifically Dewey argued that we ‘think the problem out’ towards formulating hypotheses in trial and error reflective situations and then use these to plan action, testing out our ideas. Dewey’s ideas provided a basis for the concept of ‘reflective practice’ which gained influence with the arrival of Schon’s (1983) ‘The reflective practitioner: how professionals think in action’. In this seminal work, Schon identified ways in which professionals could become aware of their implicit knowledge and learn from their experience. His main concern was to facilitate the development of reflective practitioners rather than describe the process of reflection per se. However, one of his most important and enduring contributions was to identify two types of reflection: reflection-on-action (after-the-event thinking) and reflection-in-action (thinking while doing). In the case of reflection-on-action, professionals are understood consciously to review, describe, analyse and evaluate their past practice with a view to gaining insight to improve future practice. With reflection-in-action, professionals are seen as examining their experiences and responses as they occur. In both types of reflection, professionals aim to connect with their feelings and attend to relevant theory. They seek to build new understandings to shape their action in the unfolding situation. In Schon’s words: The practitioner allows himself to experience surprise, puzzlement, or confusion in a situation which he finds uncertain or unique. He reflects on the phenomenon before him, and on the prior understandings which have been implicit in his behaviour. He carries out an experiment which serves to generate both a new understanding of the phenomenon and a change in the situation. (Schon, 1983, p. 68) For Schon, reflection-in-action was the core of ‘professional artistry’ – a concept he contrasted with the ‘technical-rationality’ demanded by the (still dominant) positivist paradigm whereby problems are solvable through the rigorous application of science. A contemporary example of this paradigm is the evidence-based practice movement, which favours quantitative studies  over qualitative ones, and established protocols over intuitive practice. In Schon’s view, technical-rationality failed to resolve the dilemma of ‘rigour versus relevance’ confronting professionals. Schon’s argument, since taken up by others (e.g. Fish and Coles,1998), was as follows: Professional practice is complex, unpredictable and messy. In order to cope, professionals have to be able to do more  than follow set procedures. They draw on both practical experience and theory as they think on their feet and improvise. They act both intuitively and cr eatively. Both reflection-in and on -action allows them to revise, modify and refine their expertise. Schon believed that as professionals become more expert in their practice, they developed the skill of being able to monitor and adapt their practice simultaneously, perhaps even intuitively. In contrast, novice practitioners, lacking knowing-in-action (tacit knowledge), tended to cling to rules and procedures, which they are inclined to apply mechanically. Schon argued that novices needed to step back and, from a distance, take time to think through situations. Whether expert or novice, all professionals should reflect on practice – both in general and with regard to specific situations. Schon’s work has been hugely influential – some would say ‘canonical’ – in the way it has been applied to practice and professional training and education. For example, in the health care field, Atkins and Murphy (1993) identify three stages of the reflective process. The first stage, triggered by the professional becoming aware of uncomfortable feelings and thoughts, is akin to Schon’s ‘experience of surprise’ (what Boyd and Fales, 1983, identify as ‘a sense of inner discomfort’ or ‘unfinished business’). The second stage involves a critical analysis of feelings and knowledge. The final stage of reflection involves the development of a new perspective. Atkins and Murphy argue that both cognitive and affective skills are prerequisites for reflection and that these combine in the processes of self-awareness, critical analysis, synthesis and evaluation (see Appendix 2). In the education field, Grushka, Hinde-McLeod and Reynolds (2005) distinguish between ‘reflection for action’, ‘reflection in action’ and ‘reflection on action’ (see Appendix 3). They offer a series of technical, practical and critical questions for teachers to engage with. For example, under reflection for action teachers are advised to consider their resources and how long the lesson will take (technical); how to make the resources relevant to different learning styles (practical); and to question why they are teaching this particular topic (critical). Zeichner and Liston (1996) differentiate between five different levels at which reflection can take place during teaching: 1. Rapid reflection – immediate, ongoing and automatic action by the teacher. 2. Repair – in which a thoughtful teacher makes decisions to alter their behaviour in response to students’ cues. 3. Review – when a teacher thinks about, discusses or writes about some element of their teaching. 4. Research – when a teacher engages in more systematic and sustained thinking over time, perhaps by collecting data or reading research. 5. Retheorizing and reformulating – the process by which a teacher critically examines their own practice and theories in the light of academic theories. While Schon’s work has inspired many such models of reflection and categories of reflective practice, it has also drawn criticism. Eraut (2004) faults the work for its lack of precision and clarity. Boud and Walker (1998) argue that Schon’s analysis ignores critical features of the context of reflection. Usher et al (1997) find Schon’s account and methodology unreflexive, while Smyth (1989) deplores the atheoretical and apolitical quality of his conceptions. Greenwood (1993), meanwhile, targets Schon for downplaying the importance of reflection-before-action. Moon (1999) regards Schon’s pivotal concept of reflection-in-action as unachievable, while Ekebergh (2006) draws on  phenomenological philosophy to argue that it is not possible to distance oneself from the lived situation to reflect in the moment. To achieve real self-reflection, she asserts, one needs to step out of the situation and reflect retrospectively (van Manen, 1990). Given this level of criticism, questions have to raised about the wide adoption of Schon’s work and the way  it has been applied in professional practice and education (Usher et al, 1997). There have been calls for a m ore critical, reflexive exploration of the nature of reflective practice. Reflection, critical reflection and reflexivity Contemporary writing on reflective practice invites professionals to engage in both personal reflection and broader social critique. For example, work within the Open University’s Health and Social Care faculty has put forward a model whereby reflective practice is seen as a synthesis of reflection, self-awareness and critical thinking (Eby, 2000) (see figure 1). In this model, the philosophical roots of reflective practice are identified in phenomenology (with its focus on lived experience and personal consciousness) and also in critical theory (which fosters the development of a critical consciousness towards emancipation and resisting oppression ). Self-awareness Roots: phenomenology – The cognitive ability to think, feel, sense and know through intuition – To evaluate the knowledge derived through self-awareness to develop understanding Reflection Roots: existential phenomenology and critical theory -interpretive and critical theory – tool for promoting self- and social awareness and social action – improving self-expression, learning and co-operation – links theory and practice Reflective Practice Critical thinking Roots: scepticism and critical theory – identifying and challenging assumptions – challenging the importance of context – to imagine and explore alternatives which leads to reflective scepticism Figure 1 Skills underpinning the concept of reflective practice. Other authors argue for the concept of critical reflection, which is seen as offering a more thorough-going form of reflection through the use of critical theory (Brookfield, 1995). For adherents of critical reflection, reflection on its own tends to â€Å"remain at the level of relatively undisruptive changes in techniques or superficial thinking† (Fook, White and Gardner, 2006, p.9). In contrast, critical reflection involves attending to discourse and social and political analysis; it seeks to enable transformative social action and change. For Fook (2006), critical reflection  Ã¢â‚¬Å"enables an understanding of the way (socially dominant) assumptions may be socially restrictive, and thus enables new, more empowering ideas and practices. Critical reflection thus enables social change beginning at individual levels. Once individuals become aware of the hidden power of ideas they have absorbed unwittingly from their social contexts, they are then freed to make choices on their own terms.† Fook and Askeland argue that the focus of critical reflection should be on connecting individual identity and social context:  Ã¢â‚¬Å"Part of the power of critical reflection in opening up new perspectives and  choices about practice may only be realized if the connections between individual thinking and identity, and dominant social beliefs are articulated and realized.† (Fook and Askeland, 2006, p.53). For Reynolds (1998), four characteristics distinguish critical reflection from other versions of reflection : (1) its concern to question assumptions; (2) its social rather than individual focus; (3) the particular attention it pays to the analysis of power relations; and (4) its pursuit of emancipation (Reynolds, 1998). By way of example, Reynolds argues that when managers critically reflect (rather than just reflect) they become aware of the wider environment in which they operate. They begin to grasp the social power exercised by their organisation through its networks and relationships. : In the field of teaching, Brookfield (1995) characterises critical reflection as ‘stance and dance’. The critically reflective teacher’s stance toward teaching is one of inquiry and being open to further investigation. The dance involves experimentation and risk towards modifying practice while moving to fluctuating, and possibly contradictory, rhythms (Larrivee, 2000). A key concept giving momentum to the idea of reflective practice involving both personal reflection and social critique is reflexivity. Reflexive practitioners engage in critical self-reflection: reflecting critically on the impact of their own background, assumptions, positioning, feelings, behaviour while also attending to the impact of the wider organisational, discursive, ideological and political context. The terms reflection, critical reflection and reflexivity are often confused and wrongly assumed to be interchangeable. Finlay and Gough (2003, p. ix) find it helpful to think of these concepts forming a continuum. At one end stands reflection, defined simply as ‘thinking about’ something after the event. At the other end stands reflexivity: a more immediate and dynamic process which involves continuing self-awareness. Critical reflection lies somewhere in between. Previously, I’ve proposed five overlapping variants of reflexivity with critical selfreflection at the core: introspection; intersubjective reflection; mutual collaboration; social critique and ironic deconstruction (Finlay, 2002, 2003). These variants can similarly be applied to  distinguishing between the types of reflection practitioners could engage in when reflecting on practice. Reflective practice as introspection involves the practitioner in solitary self-dialogue in which they probe personal meanings and  emotions. Intersubjective reflection makes the practitioner focus on the relational context, on the emergent, negotiated nature of practice encounters. With mutual collaboration, a participatory, dialogical approach to reflective practice is sought – what Ghaye (2000) calls a ‘reflective conversation’. Here, for example, a mentor and student, or members of a team, seek to solve problems collaboratively. Reflective practice as social critique focuses attention on the wider discursive, social and political context. For instance, the practitioner may think about coercive institutional practices or seek to manage the power imbalances inherent in education/practice contexts. Finally, reflective practice as ironic deconstruction would cue into postmodern and poststructural imperatives to deconstruct discursive practices and represent something of the ambiguity and multiplicity of meanings in particular organisational and social contexts. At the very least, a critical and possibly satirical gaze could be turned to challenging the ubiquitously unreflexive rhetoric of reflective practice. In practice, introspection is the dominant mode of reflective practice. Sometimes presented as merely a promising personal attribute (Loughran , 2006), it is a predominantly individualistic and personal exercise (Reynolds and Vince, 2004) in which practitioners tend to focus on their own thoughts, feelings, behaviours and evaluations. This passes as legitimate ‘reflective practice’ which professionals then can use to advance their cause to fit formal requirements for continuing professional development. While such reflective practice may take place in dialogical contexts such as supervision sessions, the onus stays on the individual practitioner to reflect upon and evaluate their own practice. What is lacking is any mutual, reciprocal, shared process. Institutional structures and quality assurance  systems encourage, perhaps even require, this individual focus. It starts early on during professional education and training where learners engage professional socialisation and are taught how to reflect, using structured models of reflection. One of the consequences of the lack of consensus and clarity about the concept of reflective practice is the proliferation of different versions and models to operationalise reflective practice.