Definition Of Quality And Customer Retention - 951 Words

My Article discussed why it necessary to have a clears definition of quality and what customer satisfaction is .The first point that this article makes is summed exactly by the first line of the abstract that, â€Å"No consensus has been reached on a definition for quality; the term is defined differently for products and services, for different industries, and for different levels of dimensionality† (Wick, Rothelin, 2009, p.1) This study investigates the major definitions of quality and the antecedents of customer retention to establish a foundation for a new definition of quality based on satisfaction. Quality is defined as the summation of the effective evaluations by each customer of each attitude object that creates customer satisfaction.†Ã¢â‚¬ ¦show more content†¦For a company to utilize quality management, effectively it has to get a clearly defined meaning of it to be active. A great struggle is overcoming conventional wisdom regarding quality. Managers and others alike seem to be embedded that quality means goodness; that error is inevitable; and that people don’t give a damn about doing good work. From what I Quality is a free component that can be used with no expense to an operation or product. Using quality management in a company is a way of ensuring that activities will go right the first time, and the way they are planned. Our world in business now is so complicated; quality management is needed. For a company nowadays to not have some type of control for the standards of the company should be considered solecism. To find your standards of quality, all the right steps have to be measured correctly. Measurement becomes a matter of defining expectations. A problem that companies run into is they have difficulty measuring important aspects of their progress. I believe that organization is the key to observing progress accurately. Another main point I took from the article was that as the economy expands, customers nowadays have more choices for where they get their services and products. Businesses should have adequate models in place to satisfying customers needs to keep retention. Customers have so many options that can quickly turn them away from their

Evaluation Of A Checklist Assessment - 1538 Words

Assessments play an important role in language development. Assessments allow teachers to become aware of children’s language competencies by using a variety of assessments, forms, and documentation to assess the child’s language. Assessments also play an important role in helping to diagnose and document developmental delays and specific language disorders. Assessments help teachers to plan appropriate learning activities, to respond to accountability concerns, and engage in periodic and on-going assessments. Purpose of Checklist â€Å"Checklists are composed of lists of characteristics or behaviors that are the focus of an observation† (Otto, 2014, p. 339). The purpose of a checklist assessment is to keep track of behaviors and developmental competencies. A checklist should note a child’s behavior that would be directly related to target characteristics by documenting your observations. A checklist also helps teachers to document a child’s early means of communicating. It is important to write down criteria or evidence that a student is and can demonstrate the outcome. Purpose of an Anecdotal Record â€Å"An anecdotal record is generally written in a narrative format, providing a descriptive account of language-related behaviors during a specified time† (Otto, 2014, p. 345). Anecdotal records focus more on general areas of language competency like vocabulary. Anecdotal records are open- ended and they are less structured. Anecdotal records are an effective way for teachers toShow MoreRelatedEvaluation Of A Future Elementary Educator1361 Words   |  6 Pageselementary educator, I know that there are various methods for assessing students. In my opinion, assessment should vary depending on the age group being assessed. Students throughout elementary school learn in different ways and develop different levels of thinking as their learning progresses. A kindergarten student does not learn material in the same manner as a fifth grader; therefore, assessments should fit the objectives and goals of the students and also project their level of thi nking andRead MoreEvaluation And Explain The Four Stages Of The Assessment Process1486 Words   |  6 Pagesto define â€Å"evaluation† and explain the four stages of the assessment process. Evaluations are a critical part of the learning process. Assessments not only evaluates the students’, but also the teacher since they are able to evaluate their own techniques and skills. The first thing addressed in the reading is an explanation of the difference between an â€Å"evaluation† and an â€Å"assessment†. Tenbrink (2015) describes the four stages of the evaluation process. The first step in the evaluation process isRead MoreEnglish Language Development Lesson Plan1494 Words   |  6 PagesESL Textbook Evaluation According to the English Language Development lesson plan (ELD), learning or developing English is the main objective, and it asserts that content can only be learned when one has developed their English language by use of rich content through grade-appropriate text. In addition, through this plan teachers usually teach the English language as a second language through a system that is differentiated according to English language development levels. In setting up a criteriaRead MoreChildren With Suspected Childhood Apraxia Of Speech1224 Words   |  5 Pagesof disorder. In some other cases, it can be an unknown cause, meaning it can happen out of the blue, or by mutations. One of the articles is based off of reliability and validity testing and scoring by the Dynamic Evaluation of Motor Speech Skills, while the other has different assessments that were tested and transcribed. First Summary of Article One In the article, â€Å"Differential Diagnosis of Children with Suspected Childhood Apraxia of Speech†, the authors describe the signs of a child having ChildhoodRead MoreEvaluating Internal Controls980 Words   |  4 PagesChecklist for Evaluating Internal Controls ACC/544 April 29, 2013 Christine Errico Checklist for Evaluating Internal Controls Internal controls are methods a company implements to safeguard and protect the company in its day-to-day operations as well as its financial information. To ensure these controls are effective and performing properly a company must evaluate these controls. In performing this evaluation a company should use the three phases of the control evaluation. These phasesRead MoreEvaluation Of A Program Evaluation994 Words   |  4 PagesProgram Evaluation Time-Out is the title for the proposed program, providing prevention and solution-based services to African American high school student-athletes in Hampton, Virginia (Baskerville, 2015). To begin with, this paper will provide a comprehensive program evaluation model for the program. Secondly, it will outline the evaluation framework the program will use to evaluate the program. Next, the paper will provide a timeline detailing when critical evolution task for the program willRead MorePros and Cons of Assessments1486 Words   |  6 PagesPros and Cons of Assessment Assessments are an everyday occurrence in classrooms around the world. There are many different types of assessments, which generally fall into formal and informal. There are advantages and disadvantages to both. The major importance is selecting the right assessment. It is up to the teacher to decide what information is needed and how that information is collected. Formal Assessments Formal assessments are a way of observing and recording information in a highlyRead MoreAnalysis of the Performance Management System1469 Words   |  6 Pagesapparently has not explored other current performance appraisal methods for its employees. It might have been a good idea to try and test alternative and new methods of performance evaluation such as self-performance assessment and others which will be discussed at a later stage in my presentation. The former (self-performance assessment) has been used and applied successfully in my organization for which I am working and has yielded good results and enhanced employee performance as well as employee – employerRead MoreIncreasing Utilization Of Mental Health And Health Services777 Words   |  4 Pagesnumber that take advantage of the services, and records of attendance sheets for preventive workshops. Maintaining confidentiality between the CBO partners and the families that benefit from their services will be of utmo st importance during the evaluation period. Personal information will not be revealed, nor any other information that could, in any way, be considered a breach of confidentiality. The post-treatment method consist of a focus group that will be conducted with parents and studentsRead MoreStudent Achievement Assessment Essay563 Words   |  3 Pages(2000) stated checklist is appropriate choice for evaluating when the information is limited to the determination of whether specific criteria have been met. The checklist is used for diagnostic and is able to chart student’s progress. Many marking criteria can be subjective, however the marking criteria is not seen in this way as decisions are seen as definite (Dart and Boulton-Lewis 1998). There are a number of different types of checklists such as behaviour checklist, product checklist, and procedural

Nurse to patient ratio in emergency rooms Free Essays

string(57) " largely affects the performance of the nurse concerned\." The presence of emergency rooms in hospital provides the people with additional service especially in time of need. Emergency situations are given the attention they deserve and the people affected are extended prompt care and treatment in emergency rooms. â€Å"When you need help right away, the best place to go is the nearest hospital emergency room. We will write a custom essay sample on Nurse to patient ratio in emergency rooms or any similar topic only for you Order Now Also called the ER, this place is open 24 hours a day. Nurses and doctors are there day and night to care for medical problems that need quick attention† (â€Å"What Happens In The Emergency Room†). The presence of doctors, nurses, and equipment are important factors in making the emergency room serve its purpose. Due to the number of emergency situations that occur on a daily basis however, said factors must be assessed in order to determine whether or not emergency rooms still provide ample assistance to people in a given community. One such factor of great importance is the number of nurses assigned to a shift in an emergency room. It is important to review how the number of nurses in an emergency room can affect the rendition of service to patients, and ultimately, how it affects mortality of patients in the hospital. Nurses are of value and importance inside the hospital. As correctly stated by Underwood, Nurses in the community are well prepared and well positioned to improve the health and well-being of people living in the community. The available evidence is convincing that nurses in the community have a positive impact on the health of individuals, families, and populations (2003). Admittedly, it is the doctor who orders what type of treatment and prescribes the necessary medication to a certain patient. However, it must be noted that without the nurse, the orders of the doctor will be put to naught since no one will be in charge in the execution of said orders. So also, the basic things preliminary to the treatment of the patient are usually done by the nurse. Thus, it necessary to analyze how understaffing of nurses in the emergency room could affect the services these nurses render to the patients who are urgently in need of help. Ultimately, it can be seen that the safety of the patients are dependent on the number of the nurses that are assigned to the emergency room in a given shift. The quality of the services provided and delivered by the nurses depends on the tasks assigned to them and to the number of patients they attend to. Based on studies conducted, increase in the ratio between patients and nurses are advantageous as regards the delivery of health care services to the patients. The opposite is not only disadvantageous to the interests of the patients, but rather, it could lead to deterioration of health or even death on the part of the patients. The staffing of nurses in emergency rooms is an important issue must be addressed. The patient and nurse ratio affects the work load of the nurse, medication errors, waiting time of patients, delivery of care and mortality. Said issues must be address in order to ensure that emergency rooms are still effective venues for rendering treatment to emergency situations. Increase in the patient to nurse ratio would ensure better rendition of services to patients. Firstly, delays will be prevented by higher ratio between patents and nurses inside the emergency room. Clearly, there are instances where more patients need care and there are only a handful of nurses available at a given shift. In these cases, not all the patients will be attended to promptly. Some would have to wait because the nurses would have to focus on the other patients who are in need of more urgent care or treatment. The other patient, also needing emergency treatment, will necessarily have to wait. As aptly stated, excessive delays are akin to possible adverse events from the supply side (pressure experienced by the nurses) and from the demand side (waiting patients), both of which factor into the overall quality of care. Accordingly, we pose the nurse staffing problem in terms of finding staffing levels that guarantee a bound on a specified probability of excessive delay [†¦]  staffing levels are set to prevent the assistance of patients in need from being delayed longer than a specified time constraint [†¦] (Vericourt and Jennings). It must not be forgotten that emergency rooms are assigned in a hospital in order to provide attention to emergency cases. If patients are made to wait for a long period of time before their ailment can be attended to, then the purpose for which emergency room exists is not being served. The adverse effect of the delay caused by a decrease in patient to nurse ratio is not limited to having the patient wait for treatment that he or she needs. Ultimately, the health of the patient is adversely affected.  delaying certain procedures can endanger patient health. For instance, the medical guidelines for certain myocardial infarctions recommend the immediate administration of aspirin. Delays also give rise to unfinished tasks, either because nurses fail to remember them later or because they abandon them in order to take care of more urgent procedures. In emergency rooms situations, time is always of the essence. Hence, the waiting time of the patient must be lessened, if not absolutely eliminated. The mere fact that the patient sought help from the emergency room means that care and treatment must be urgently administered to him. Having the patient wait due to the limited number of nurses that are available in a given shift means that the patient has to bear with his ailment before he can be attended to. This is contrary to the purpose of emergency rooms. Secondly, the increase in the patient to nurse ratio will clearly eliminate medication errors inadvertently done by nurses. It must be admitted that the number of patients assigned to a nurse at one given time largely affects the performance of the nurse concerned. You read "Nurse to patient ratio in emergency rooms" in category "Essay examples" If patients, more than those which one nurse can handle, are assigned to a nurse, there will be difficulty in attending to all of said patients. This could lead to error in administering the proper treatment to be given to a certain patient. Regardless of the competence of the nurses in the hospital, the weight of their work load can actually influence the quality of service that they deliver to the patients. In instances which involved the decrease of the ratio between patient and nurse, medication errors have been made by nurses. The commission of said errors eventually led to complaints from patients due to faulty and low quality of service that has been provided to them. One article recounted that a report from the Department of Health of Massachusetts revealed that â€Å"medical errors and complaints at hospitals have increased by 76 percent in seven years† (Why The Staffing Ratio Law Is Needed†) due to understaffing of nurses in emergency rooms.   Thus, it appears that decrease in the ratio between nurse and patient could actually lead to endangering the health of patients. This could also blemish the character and reputation of hospitals in the community because instead of ensuring the health of the patients, they accomplish the opposite. Lastly, and more importantly, the ratio between patient and nurse affects the quality of service given to, and the mortality of patients seeking help from the emergency room. As mentioned earlier, the delay in receiving proper care and the great possibility of errors in medication could adversely affect the health of patients. This is the same reason why a lot of States have resorted to the promulgation of laws involving the fixing of the ratio between patients and clients in the hospital. This is to ensure quality of the care provided to the patients. As correctly pointed out by Vericourt and Jennings, The rationale for implementing these ratios stems from the association between nurse staffing level and patient safety. Research studies suggest a significant connection between nurse workload and clinical outcomes. For instance, Aiken et al. (2002) conclude that the addition of one surgical patient to nurse assignments results in a 7% increase in mortality rates. The purpose of the mandated nurse-to-patient ratios is to provide a consistently high level of patient safety throughout the state. Ostensibly, safety is partially attained through manageable workloads among those who actually provide health care services. If decrease in the ratio between nurses and patients is countenanced, then a lot of patients would suffer because they will not receive the urgent treatment that they need. There is a possibility that their injury or ailment could actually worsen due to errors in treatment or medication. So also, there is a chance that due to lack of timely and proper treatment, death could ensue. The Institute of Medicine of the National Academies of Science reports that â€Å"nurse staffing levels affect patient outcomes and safety.† Insufficient monitoring of patients, caused by poor working conditions and the assignment of too few RNs, increases the likelihood of patient deaths and injuries at a time when avoidable medical errors kill up to 98,000 people in U.S. hospitals every year (â€Å"Why The Staffing Ratio Law Is Needed†). This is, unquestionably, a serious issue that must be addressed. As mentioned above, the emergency room is a place where quick attention could be given to patients who are in need. There is a promise that ailments and injuries will be treated right away in order to save the patient. However, due to understaffing of nurses in emergency rooms, it appears that chances of death are even heightened. All the materials related to the issue at hand are in agreement that the fixing of the ratio between patients and nurses is an important issue that deserves attention. Not only does it affect the workload of the nurses, but ultimately, it affects the health and safety of the patients seeking help from the hospital. In a survey conducted, even the nurses themselves agree that understaffing is a serious problem encountered in most hospitals. â€Å"The survey data demonstrate that nurses view understaffing as a serious problem when it comes both to the quality of care that patients receive and to nurse burnout. For example, three in five (59%) hospital nurses say that the staffing level at their hospital is having a negative impact on the quality of care patients receive† (Hart, 2003). In conclusion, emergency rooms and nurses play an important role in the society when it comes to giving urgent care and treatment to patients seeking help. Mere assignment of nurses to emergency rooms is not sufficient. A sufficient number of nurses must be assigned to a certain shift in the emergency room in order to meet the demands of the people in need. Undeniably, nurses play different roles while they are at work. Its goal is to promote and preserve the health of populations and is directed to communities, groups, families and individuals across their life span in a continuous rather than episodic process. The role and activities include: care/service provider; educator; consultant; community developer; leader; enabler; advocate; communicator; resource manager/planner; coordinator; team member/collaborator; researcher/evaluator; social marketer; and policy formulator (Underwood, 2003). If said duties are expected of nurses, then it appears that said duties cannot be accomplished if only a few nurses are assigned in a certain shift.   Research proves that decrease in the ratio between nurses and patients affect adversely the performance of nurses. They commit errors in medication and are not able to provide proper care and treatment to all the patients assigned to them. On the other hand, increase in the ratio between nurses and patients ensure that only the best quality service and care will be given to the patient. Proper attention and adequate attention is ensured because the nurse is able to focus on the patient. Ultimately, in increasing the ratio between nurses and patients, nurses are able to perform their duties efficiently, and the patients receive the care and attention that they deserve. REFERENCE Hart, P. (2003). Patient-To-Nurse Staffing Ratios: Perspectives From Hospital Nurses. AFT Healthcare. http://www.aft.org/pubs-reports/healthcare/HartStaffingReport2003.pdf Kaestner, R. (2006). Nurse-to-Patient Ratios. http://content.healthaffairs.org/cgi/content/full/25/3/882-a?rss=1 Tone, B. (1999). Nurse-patient ratios, professionalism and safety. http://www.nurseweek.com/features/99-5/ratios.html Vericourt and Jennings. Nurse To Patient Rations in Hospital Staffing: a Queuing Perspective. http://faculty.fuqua.duke.edu/~fdv1/bio/ratios3.pdf Underwood, J. (2003). Value of Nurses In the Community. Canadian Nurses Association, http://www.cna- nurses.ca/CNA/documents/pdf/publications/Value_Nurses_Community_April_2003_e.pdf â€Å"What Happens In the Emergency Room?†. 2007. http://www.kidshealth.org/kid/feel_better/places/er.html â€Å"Why The Staffing Ration Law Is Needed†. 2005. http://www.massnurses.org/safe_care/toolkit/story1.htm How to cite Nurse to patient ratio in emergency rooms, Essay examples

Statements Over Above Recoverable Amount †Myassignmenthelp.Com

Question: Discuss About The Statements Over Above Recoverable Amount? Answer: Introducation The basic principle behind impairment is the fact that the asset would never be reported in the financial statements over and above the recoverable amount. This is the higher of the fair value of the asset less the costs to sell and its value which is in use. The carrying value of the asset would be compared in with the amount that would be recovered if the asset is sold in the market. An asset is stated to have been impaired when the amount that could be recovered is less than the value at which the cost has been reported in the books of accounts. Any difference between the former and the latter is then termed as an impairment loss and is carried on to the statement of profit and loss. All of the assets that are reported in the books of accounts or in the financial statements are generally tested for review with regard to an impairment whenever there is an indication that an asset could have been impaired. There are some of the assets such as the goodwill and the intangible assets that have an indefinite life which are tested for an impairment each year even when there is an absence of the conditions that could indicate impairment. The amount that is capable of being recovered is calculated for each one of the individual assets. There is generally not even one asset that is able to generate revenues for the company all by itself. It needs the other assets for the purposes of generating the cash flows. This is termed as the cash generating units. It is mainly described as the smallest group of the assets which is able to generate in the cash flow which mainly depends on the other cash flows of the other assets or the groups of the assets. Whenever there is a business communication, then the amount of the goodwill earned or recovered is able to be allocated to the cash generating units of the acquirer which is expected to benefit from the business combination. But the largest group of the cash generating unit which is permitted is for the impairment testing of the goodwill which generally operates at the lowest level of the operating segment As per the rules of the IAS 36 which deals with the impairment of the assets, the testing of impairment of the assets is usually performed as the level which is much more bigger than the operating stement which has been defined out under the IFRS 8 which deals with an operating segment. There are many of the issues that are created since the IFRS 8 allows the fact that a higher level of the operating segment which could be reported is created in case some of the conditions have been set The standard though is not very much clear as to the aggregation of the allocation of the goodwill for the cash generating units along with the testing of impairment. This would be no longer than the operating segment before and after the aggregation has taken place. In order to deal with this uncertainty (AASB, 2017). The IASB went on to amend the standard and state the fact that the operating segment in no case could be larger than the operating segment before the aggregation takes place. The entities would definitely ensure that the cash generating units would be aligned in with the operating segments. The amount that is capable of being recovered is usually the same for each one of the individual asset. The carrying amount of the cash generating units comprises of the assets that are capable of being directly attributed to the reasonable and consistent basis for the cash generating units. These include the corporate assets and the goodwill (IFRS, 2017). In the case, wherein goodwill is allocated to an operating unit and then that operating units has been disposed of, then the amount of the goodwill which is allocated to the operating units would be included in the carrying amount of the operation when it would calculate the profit or the loss on disposal. An entity would recognise the business and also change in the composition of the cash generating units to which the amount of the goodwill is calculated. In these cases, the amount of the goodwill which is attributable to these operations would be moved in between these cash generating units on the basis of the fair values of the operations and the remaining of the cash generating units from which the operations could be transferred. The amount of the liabilities that relates in with the financing of the cash generating units are not allocated to determine in the carrying amount of the cash generating units which is related with the amount of the cash flow which is apart from the calculations of an impairment (IAS plus, 2017). Whenever there is an impairment loss, then the amount of the change would be allocated towards the amount of the goodwill which is calculated to the cash generating units and then on to the other assets of the cash generating units on the pro rate basis as per the carrying amounts of each one of the assets that forms the part of the cash generating unit (Ernst and Young, 2017). When calculating the loss of impairment to a cash generating unit, the carrying amount of each one of the asset would be reduced to below to the highest of the fair value less the costs to sell or value in use or 0. Any amount of the impairment loss which has not been allocated would be allocated to the cash generating units or on to the other assets subject to some of the limits. This would result in the process which continues till the time an impairment loss is capable of allocated fully or till the time each one of the assets contained in the cash generating units has been reduced to the highest of the fair value of the each asset less the costs to sell, value or 0 (ACCA global, 2017) The following is the journal entry along with the workings: (Amounts in $) Particulars Carrying amount Value in use Impairment loss Patent 5,21,000.00 5,01,381.00 19,619.00 Equipment 1,20,000.00 98,950.00 21,050.00 Fittings 76,000.00 62,669.00 13,331.00 Inventory 33,000.00 33,000.00 - Goodwill 27,000.00 - 27,000.00 Total CA 7,77,000.00 6,96,000.00 81,000.00 Equipment 1,20,000.00 0.61 - Fittings 76,000.00 0.39 - 1,96,000.00 - Journal entry: Impairment loss 81,000.00 Patent 19,619.00 Equipment 21,050.00 Fittings 13,331.00 Goodwill 27,000.00 References: https://www.accaglobal.com, A. (2017).Impairment of goodwill and CGUs | ACCA Global. [online] Accaglobal.com. Available at: https://www.accaglobal.com/in/en/member/discover/cpd-articles/corporate-reporting/goodwill-cgus.html [Accessed 12 Sep. 2017]. Iasplus.com. (2017).Goodwill and other intangible assets Key differences between U.S. GAAP and IFRSs. [online] Available at: https://www.iasplus.com/en-us/standards/ifrs-usgaap/goodwill [Accessed 12 Sep. 2017]. Ifrs.com. (2017).International Financial Reporting Standards - Questions and Answers. [online] Available at: https://www.ifrs.com/updates/aicpa/ifrs_faq.html [Accessed 11 Sep. 2017]. www.aasb.gov.au. (2017).ED 30. [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/IPSASB_ED30.pdf [Accessed 15 Sep. 2017]. www.asb.co.za. (2017).Executive summary Impairment of Cash-generating Assets. [online] Available at: https://www.asb.co.za/asb_dev/Portals/0/Documents/GRAP/standards/approved_effective/GRAP26/GRAP_26_FAQS.pdf [Accessed 15 Sep. 2017]. www.ey.com. (2017).Impairment accounting the basics of IAS 36 Impairment of Assets. [online] Available at: https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf [Accessed 15 Sep. 2017].