Wednesday, July 31, 2019

Need for Accounting Standards Essay

Critically evaluate the need for accounting standards and the need for a set of principles on which they are based. Accounting Standards Accounting standards contain a set of rules and governing practices for the treatment of all financial transactions. The main objective of accounting standards is to establish recognition, measurement, presentation and disclosure requirements dealing with financial transactions and key events which are important in the financial statements of companies. These financial statements give end-users important information, as well as an in depth understanding about an organization’s performance, position and cash flow. Some examples of users of financial statements include potential investors, employees, suppliers and government agencies. As such, accounting standards provide the basic framework for financial statements to be presented in a fair and credible manner, such that it reflects the true overview of the financial status of an organization. These standards also help to present financial statements in a standardized and coherent manner, so that end-users worldwide are able to extract information and make decisions based on them. Advantages of Accounting Standards One advantage of having accounting standards is that it helps to ease the understanding of financial statements. What this means is that with accounting standards, financial statements reflect the financial position and status of an organization in a clear and coherent manner. With the need to publish financial statements in accordance to accounting standards, it also improves the credibility and reliability of the information present in the financial statements. End users, such as potential investors, top management and stakeholders, are able to make more informed decisions with greater confidence based on the information extracted. Accounting standards also provides guidance for accountants in their line of work. When financial reporting issues arise, accountants may refer to published accounting standards to determine how to publish an event. Some examples of these issues include new accounting transactions and new actions incorporated by an organization. Since accounting standards serve both as a reference and a guideline to accountants, this reiterates the transparency, reliability and credibility of financial statements when they are published based on a common accounting framework. Disadvantages of Accounting Standards A disadvantage of using accounting standards is in its inflexibility. For example, an accountant working in an organization which complies with accounting standards might find himself having a hard time in his line of work. This is because he has to make the organization’s unique experience fit into the guidelines laid out in published accounting standards. Another disadvantage of accounting standards is in its cost to comply with the standard. When a company decides to comply with the new standard, it must first consider the requirements of the standard, and what actions the company must take to implement the standard and the cost to do so. In many cases, this proves to be very costly as implementing and complying with a new standard would require system upgrades and employee training. Principle-based Standards Principle-based standards (PBS) is a framework of generally accepted accounting principles (GAAP) which accountants use for financial reporting. Some examples of the guidelines found in PBS include regularity, consistency, sincerity, prudence, continuity, periodicity and good faith. In PBS, an accountant follows these simple key objectives which help to ensure good reporting. The rules and guidelines set out in PBS only serves as reference and guide the accountant when he is doing his financial reporting. Advantages * Flexible, its broad guidelines allows it to be used in various circumstances * Allows companies to produce financial report using a method that best suit them Disadvantage * Lack of guidelines could lead to variation in financial reporting, making it difficult in terms of comparability Rules-based Standards Rule-based standard (RBS) refers to a list of detailed rules that must be followed when preparing financial statements. The list of rules serves as a checklist when accountants prepare financial statements at the end of a company’s fiscal year. This approach is more favoured by accountants because in preparing the financial reports by following the RBS checklist, it reduces the possibility of being brought to court if their judgements of financial statements are found to be incorrect. Advantages * Having a defined list of rules in preparing financial statement allows standardization, improving consistency which allows comparability between different companies * Easier to audit for compliance purposes Disadvantage * Having to follow a detailed set of rules results in rigidity, each transaction is accounted with respect to each rule. * Accountants have to comply to the rules set forth in RBS or face penalties for non-compliance. Conclusion In conclusion, there is a necessity for accounting standards when companies prepare their financial reports. Financial statements prepared based on accepted accounting standards not only gives users a detailed overview of the financial position of a company, but also assures users that the information they had obtained is reliable, credible and transparent. Question 2 The International Accounting Standards Board’s Framework for the Preparation and Presentation of Financial Statements requires financial statements to be prepared on the basis that they comply with certain accounting concepts, underlying assumptions and (qualitative) characteristics. Five of these are: Matching/accruals, substance over form, prudence, comparability and materiality. Briefly explain the mean of each of the above concepts/assumptions. IASB Framework The International Accounting Standards Board (IASB) framework is drawn up and used in preparing and presenting financial statements. The framework was drawn up and approved in April 1989 and published in July 1989. It was adopted by the IASB in April 2001 and later in September 2010; the Conceptual Framework for Financial Reporting 2010 was approved by the ISAB. (Deloitte, 2012) The purpose of the framework is to lay down guidelines to help ISAB shape the preparation and presentation of financial statements for end users. The IASB Framework acts as a guideline to the Board in establishing future frameworks and as well as a guide to solving accounting issues that are not addressed directly in an International Accounting Standard or International Financial Reporting Standard or Interpretation. The scope of the framework includes the objective of financial report, the qualitative characteristic of useful financial information, the elements of financial statements and the measurement of the elements of financial statements. The focus would be on five of the many qualitative characteristics present in the IASB Framework. The five qualitative characteristics, namely matching/accruals, substances over form, prudence, comparability and materiality would be further discussed in detail as follows: Matching/Accruals Concept Accruals concept is an accounting method that measures the performance and position of a company by journaling economic events regardless of when cash transactions occur. According to this concept, the revenues and expenses are recognized when they are earned or incurred and not when actual money is received or paid. The matching concept is an extension of the accruals concept, whereby revenue earned by the company and the expenses incurred by a company to earn that revenue has to be accounted in the same accounting period. For example, a business records its utility bills as soon as it receives them and not when they are paid, because the service has already been used. The company ignores the date when the payment will be made. Substance over Form Substance over form is the concept that the information shown in the financial statements and accompanying disclosures of a business should reflect the underlying realities of accounting transactions, rather than the legal form in which they appear. This would result in a true view of the affairs of the entity to be presented. Substance over form is critical for reliable financial reporting, particularly in cases of revenue recognition, sales and purchase agreements. For example, a lease might not transfer ownership to the leasee but the leasee has to record the leased items as an asset if it intends to use it for major portion of its useful life or where the present value of lease payment is fairly equal to the fair value of the asset, etc. Although legally the leasee is not the owner, so the leased item is not his asset, but from the perspective of the underlying economics the leasee is entitled to the benefits embedded in the use of the item and hence it has to be recorded as an a sset. Prudence Concept The prudence concept, also known as the concept of conservatism, refers to be cautious when it comes to the recording of business transactions. It is stated that under the prudence concept, the amount of revenues recorded should not be overestimated; neither should the amount of expenses be underestimated. One should be conservative in recording the amount of assets, and not underestimate liabilities. (Steven Bragg, 2011) In terms of profit and loss, anticipated profits cannot be recorded down as profits until they materialize. Some examples of exercising prudence is when company’s inventory should be valued ‘at cost or market price, which is less’, and a provision should set up for an allowance for doubtful accounts. Comparability Concept Comparability is one of the key qualities which accounting information must possess. Accounting information is comparable when accounting standards and policies are applied consistently from one period to another and from one region to another. The characteristic of comparability of financial statements is important because it allows us to compare a set of financial statements with those of prior periods and those of other companies. Financial statements of one entity must also be consistent with other entities within the same line of business. This should aid users in analyzing the performance and position of one company relative to the industry standards. It is therefore necessary for entities to adopt accounting policies that best reflect the existing industry practice. For example, a company which sells mobiles phones values its inventory based on First In First Out (FIFO) method previously, it must continue to do so in the future so as to preserve consistency in the reported inventory balance. A switch to other methods may cause a shift in the value in the inventory, which results in lack of basis of comparability. Materiality Concept It is stated that information is material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements (IASB Framework) Materiality therefore relates to the significance of transactions, balances and errors contained in the financial statements. Materiality defines the threshold or cutoff point after which financial information becomes relevant to the decision making needs of the users. Information contained in the financial statements must therefore be complete in all material respects in order for them to present a true and fair view of the affairs of the entity. For example, the government of the country in which a company operates in working on a new legislation which would seriously impair the company’s operations in future. Although there are no figures involved, but the implication on the company would be so great that it would be material for this information to be made known to parties it may concern. References IASB Framework, 2012, http://www.ifrs.org/current-projects/iasb-projects/conceptual-framework/Pages/Conceptual-Framework-Summary.aspx (Cited 23 December 2012) Deloitte IAS Plus, History of IASB Framework, http://www.iasplus.com/en/standards/standard4 (Cited 23 December 2012) Steven Bragg, 13 March 2011, What is the prudence concept in accounting, http://www.accountingtools.com/questions-and-answers/what-is-the-prudence-concept-in-accounting.html (Cited 23 December 2012)

Tuesday, July 30, 2019

Andy

Hello everyone, and thank you for coming today. I start this meeting at Second. II. Explain activity . Motion. A. Today we are going to be making scented sachets, or Axing ABA in cell abortion of the Dragon Boat festival which is on June 2nd. Also, for those of you who are l. Here for the extra credit, you must stay for the entire activity and show Mrs†¦ Hung your finished product before you leave b.So that you are all familiar with what the dragon boat festival is we will be itching a video about the history of this festival, why it is celebrated, and what people do on this day. Pay attention because we will be asking questions after the video Is over. L. What Is this festival know as In Mandarin? A. Duane Joel ii. On the Chinese lunar calendar, when is the festival held? A. May 5 Who's death is this festival commemorating? Iii. A. Qua Yuan iv. Why did he commit suicide? A. The capital of his kingdom was overrun by the enemy v. How did he commit seclude?He commuted suicide by d rowning himself In the river vi. What do people eat when celebrating this day? A. Gong xi or Rice dumplings vii. How did the tradition of the dragon boats come to be? A. The legend that local people paddled out on similar like boo tats to retrieve Qua Yuan's body What are the Axing ABA believed to do? A. They are believed to ward off evil x. What are some fillings that are put inside the gong Uzi? A. Bean paste, ham, and egg yolk x. What are Axing ABA traditionally made of? A. Colorful silk cloth, Silk Ill. Activity a.You all should have gotten 2 two felt cut outs, a needle, and yarn. Is anyone missing anything if you are raise your hand and one of our counsel me members will come and give you whatever you're missing. IV. Directions a. Try to follow along with me as I read you the directions, and project what 1 . First, Thread the yarn through the needle, and meet the end together and tie them in a knot. 2. After you have done that, starting from the edge of the right ear, weave the needle through all of the holes until you get to the edge of the right ear. 3. Oh should have al received cotton, and some scented material Put the cotton in and then put the scented material in 4. Once both the cotton, and the scented material are in, continue weaving until you reach the point in which you started 5. Tie a knot to prevent your Axing ABA from opening. 6. A pair of scissors will be passed around to cut off the excess yarn. V. Finish meeting a. Okay, that's it. If you came here for extra credit don't forget to show Mrs†¦ Hung before you so that you leave and sign out. B. I sojourn this meeting at . Motion. Second

Monday, July 29, 2019

How Google Chooses Employees Essay Example | Topics and Well Written Essays - 500 words

How Google Chooses Employees - Essay Example    The case under discussion focuses on the hiring practices in use at Google along with the evolution of such practices given Google’s dynamic work environment. Google’s burgeoning structure mandates that around 200 people need to be hired every week out of a pool of around 100,000 people. Fitting criteria needs to be utilized in order to hire the best possible choices for Google. Google needs to better quantify its expansion and the resulting need for new employees. Merely the estimation that new employees are needed in technical, administrative and marketing positions is not enough to find fitting solutions. Moreover, Google needs to find criteria to narrow down applicants at the first step which is applying to Google. Instead of having to sift through hundreds of thousands of applications the best method would be to eliminate as many unsuitable candidates during the application process as possible. This could be done by placing restrictions on minimum experience required for each position advertised.   GPA or other such crude academic measures are not a guarantee of finding the most suitable candidate for a position. However, the use of GPA cannot be ruled out altogether either. A more holistic approach would be to use GPA as well as other related factors that account for suitability in the workplace. Google needs to classify the working conditions as wel l as roles and responsibilities for its employees on the quantifiable basis. The use of quantifiable means will ensure that Google can truly discover the right criteria with which to discern the most fitting individual. One of the best methods for Google to discern the abilities of people would be to try them out before hiring them such as through internships and temporary placement positions. Employees could be hired for a few months and then retained continuously if their performance measures up to the intended tasks.

Sunday, July 28, 2019

DATA ANALYSIS FOR TOURISM, SPORT AND THE CREATIVE INDUSTRIES Essay

DATA ANALYSIS FOR TOURISM, SPORT AND THE CREATIVE INDUSTRIES - Essay Example Q.2: All three measures of central tendency can be used in this case since the frequency distribution is symmetrical. The arithmetic mean is the most appropriate statistic measure since it readily gives the average number of trips an adult in the UK makes. Also, since there are no values that makes the distribution skewed, the arithmetic mean would not be biased in its representation. The value of the arithmetic mean is 1.83 meaning that based on the survey, an adult makes an average of 1.83 trips in the UK. Although not as appropriate, the median and the mode can also be used in this case. Their values are both 2. This gives the reader an idea that most adults usually makes 2 trips in the UK. Q.3: The mode is the appropriate measure of central tendency for determining which among the 4 destinations is most frequently visited by the respondents since the data gathered here is nominal. In a quick glance, England is the most preferred travel destination since its frequency (21) is higher than the others. Q.6: The situation in question 6 can be viewed in two ways. First, if the data is considered ordinal due to the ambiguity of the first (less than  £30) and last ( £70 or more) categories, the mode and median are the only useful measures of central tendency. The mode is thus  £50- £59.99 since it has a frequency of 10 while the median is a value between  £40- £49.99 and  £50- £59.99. On the otherhand, if the data is considered as grouped frequency distributions or an interval data type wherein the first and last categories are given fixed numerical endpoints i.e.  £20- £29.99 and  £70- £79.99, then the arithmetic mean can be computed. In this case the arithmetic mean was determined as  £51.78. Q.7: Again, the median and mode are appropriate in this case since the data given is ordinal. Using both measures, it can be seen that most people found their travels to

Saturday, July 27, 2019

Streetcar Named Desire as a Play and as a Film Essay

Streetcar Named Desire as a Play and as a Film - Essay Example Society was still immersed in a political climate not conducive to equal rights without regard to race or gender let alone sexual orientation. In the original version of the piece, seen as a play, the audience finds out that Blanche’s husband killed himself shortly after she found him in bed with another man. The version which the audience is given in the film is much more suggestive with an expectation for its audience to read between the lines rather than a forward approach to the information which is given in the play. With regard to the issue of Blanche’s rape by Stanley, the play is sure to embrace this incident as it is crucial to the ‘take-home message’ intended originally by Williams. The movie seems to understand this ironically moral inclusion but not without a tradeoff which came in the form of the punishment of Stanley for his actions which is really not part of the ambiance of the play. The issue of Blanche’s rape and her husband’s homosexuality and suicide are the heavier topics demanding a presentation appropriate for their display during that time period, but are not the only morals to the story, so to speak. There are other themes which exist both in the play and in the movie version of Williams’ work. In looking at the movie first, the beginning is the first of many small deviations. The movie’s audience finds Blanche who seemingly emerges from the steam of the train, in an almost ethereal or heavenly manner. This is a contrast because though Blanche is introduced to the audience in this light, she is taken from a place of presumed innocence through the film, only to be displayed as anything but that. The play does not make the same attempt at disillusioning the audience that the film makes at the piece’s beginning, but beyond this point, the play and the movie are overall quite similar with little variations.

Friday, July 26, 2019

Director Management and Director Duties Essay Example | Topics and Well Written Essays - 8000 words

Director Management and Director Duties - Essay Example The Act also ensures that all the directors are well equipped with the accurate information about all the decisions made and are aware of every step that they decide to take up. Also, the act helps in protecting the directors from the pressures of the shareholders and helps the directors concentrate on the long-term goals. A detailed explanation of the various duties has been included and further research recommendations have been suggested as well. The Companies Act has been in use for over a hundred and fifty years. This has been designed to provide companies with a framework within which companies with limited liability are required to work within. The Companies Act was replaced on 8th November 2006, which was updated, modernized and rewritten version of the company law. The changes in the act, however, are to be implemented in the number of different phases and this would end by October 2009. However, before moving onto the duties of directors of listed companies, it is essential to understand what listed companies are. Listed companies are companies whose shares are quoted on the stock exchange for public trading. Thus duties of directors in these companies are very important and it is essential that these are well understood and followed as well. A number of concerns have been raised in the past concerning the director’s and their duties (Financial reporting council, 2009). It is important to note here that there w ere a number of concerns about the directors having to face increased administrative work due to changes in the law, however the Ministerial Statements have clearly explained this as, â€Å"The words ‘have regard to’ mean ‘think about’; they are absolutely not about just ticking boxes. If thinking about’ leads to the conclusion, as we believe it will in many cases, that the proper course is to act positively  to achieve the objectives in the clause, that will be what the director’s duty is. In other words ‘have regard to’ means ‘give proper consideration to’† (Chivers, 2007).

Should teens be allowed to drive at 16 Essay Example | Topics and Well Written Essays - 1000 words

Should teens be allowed to drive at 16 - Essay Example However, processing a drivers license is one of the biggest status symbols among the teenager particularly the high school students. Getting a drivers license is not only a social asset but it makes the teenager feel more independent than ever before. According to the American Automobile Association, teenage drivers account for only 7% of the driving population but are involved in 14% of fatal crashes. Traffic crashes are the number one cause of death and injury for the teenagers between the ages of 15-19 (AACAP, 2005). According to the National Highway Traffic Safety Administration (NHTSA), motor vehicle accidents are the leading cause of death for young people between the ages of 15 and 20. These deaths account for one-third of all fatalities in this age group. The NHTSA says three factors work together to account for these statistics for teen drivers: inexperience, risk-taking behavior and immaturity and greater risk exposure. Young drivers start out with little knowledge or under standing of the complexities of driving a car. Peer pressure and adolescent impulsiveness can result in poor driving judgment and participation in high-risk behaviors such as speeding, inattention and not using a seatbelt. Teens often drive at night with other teens in the vehicle. The Insurance Institute for Highway Safety (IIHS) says that 43 percent of teenage motor vehicle deaths occurred between 9 p.m. and 6 a.m. In addition, two out of three teen passenger deaths occurred when the driver of the vehicle was also a teenager (Eldridge, 2005).

Thursday, July 25, 2019

Choose a business firm and discuss What is consumer's perception about Term Paper

Choose a business firm and discuss What is consumer's perception about the firm and its product - Term Paper Example Apple Inc This paper chooses Apple Inc for the study of consumer’s perception about goods, because Apple Inc has emerged to be one of the most successful and powerful brands around the world. It is an American based multinational company that designs and produces computers, peripherals, digital players, phones and software etc with greater emphasis on innovation and technology, and markets them through own-retail outlets, online stores and third party sellers (Sander and Slatter, 2009, p. 81). Apple Inc always thrived on innovation (Kerin, Hartley and Berkowitz, 2005, p. 395) especially through on-going product and brand differentiation. The relentless efforts of Apple to focus on ease of use, simplicity, utility, efficiency and fun has helped the company make its new variants of products such as iPhone, iPhone-3G, iPhone- 4-G etc to be very different species than that of its competitors (Newsweek, 2007). Consumers of Apple products expect unique values and technology advantag es from Apple’s computers as well as its digital players and phones. The company is very particular about the value propositions and almost all of its efforts including R&D are meant to satisfy consumers’ expectation of values and innovation. ... l different factors that may impact the perception, the real experiences of consumers after using or buying a product brings the true perception in their minds. Miller, Miller and Miller (2007, p. 16) described that a consumer’s perception about a company or its offerings is based on their past experiences with the company or its offerings, companies that offer similar products or services, and information they have got from friends, family and colleagues. Consumers almost always compare the values, benefits and general features of two or more similar products and services and this comparison in turn form perception in their minds. It is thus closely related to brand positioning and brand image. Consumers’ perception about Apple and its products Though there are discussions regarding Apple’s brand image and consumers’ perception before and after the resignation of its founder Steve Jobs (Hughes, 2011), one thing remained constant that Apple is well known f or its technology. Until 1990s, Apple was costing on borrowed technology, but Steve Jobs realized that a company cannot stay long on ‘technology leader’ strategy without becoming a technology creator. After 1997, Apple made four segmentations of its products and innovated in the way it produced and marketed its products (Betz, 2002, p. 194- 195). As Hoskisson, Hitt and Ireland (2008,p. 133) noted, Apple’s market effort was to develop computers and other offerings that are highly differentiated with help of latest technology. The product differentiation strategy that has implemented has thus created a unique history of its own through very distinctive products ever-available in the market such as iMac, iBook, iTune, iLife, iMusic, iPad, iPod, iPhone and so on. The company approached its market and

Wednesday, July 24, 2019

Quiz Assignment Example | Topics and Well Written Essays - 500 words

Quiz - Assignment Example Hugh’s family had houseboys to facilitate them. Hugh’s family was part of exotic parties on numerous occasions and there were more chances that hugh’s could come across a famous personality rather the David. While the only problem he had to face initially was of shelter. Although, Hugh mentioned that where I come from, finding a shelter is a problem that an average might confidently leave it to his parents. It was just something that came with having a mom and dad. Q-Catton employs both methods of organizations, subject by subject and point by point, where in the essay does this switch occur( paragraph #)? Why does point by point work better at this point in essay? According to my comprehension the switch occurs in the 12th paragraph where the write compares the both the warriors in a single paragraph based on their single aspect of strength and valor. The switch was mandatory for the comparison between the in terms of common aspects which both

Tuesday, July 23, 2019

Is it better to live in a small city or a big city Essay

Is it better to live in a small city or a big city - Essay Example towns (smaller cities) often referred to as the ‘countryside’, come with a pollution free environment and a close social network that is up-close and personal, but with a dull and never varying lifestyle. To compare the two in a dispassionate manner and adjudicate which is the better one would indeed be an onerous task. Whether one prefers the anonymity of a large city, or whether one prefers the close social familiarity of a small township, often depends on the temperament of the concerned person. For me, it is the big cities that I find to be completely mesmerizing and full of excitement, with their ever changing colors, affordable amenities, and easy going lifestyle. Large cities also tend to suit my style with their less personal social set ups. Living in a large city has its own special advantages. To begin with, we will find that certain basic amenities like health and transport are better provided for, in a large city. Transportation especially, is far easier when compared to smaller cities or towns. In the latter, public transportation is few and far between, and so it becomes essential that the inhabitants have vehicles of their own. Cities, on the other hand, offer a large number of choices, ranging from buses, to taxis, to trains, and even subways, in some cases. It is always cheaper to go for public transportation than using one’s own vehicle, an option that is often missing in the small towns. A city life is multidimensional, and offers a host of choices, both in lifestyle and career. A person may wish to remain anonymous, and not like too many social interactions. A large city would be able to provide him with this cover. If on the other hand, he prefers a gay social life, a large city would again be able to offer him with a variety of choices like pubs, restaurants and clubs, which are ideal for such mix ups and gatherings. The best thing that a city can offer is a social life that does not try to get too personal. This characteristic of

Monday, July 22, 2019

This I Believe Essay Example for Free

This I Believe Essay â€Å"Come on Blake just one time, no one will know, just take one sip and one puff.† And from that day forward I started smoking black and mild’s, which lead to a daily routine. In high school, I never thought I would smoke nor drink, until I went to college. Being in high school, I always thought drinking and smoking was unhealthy. It leads to more serious problems that you cannot control. I was always the bigger person out of my group of friends, who would tell them right from wrong, about how unhealthy it was. It was even one point in time; I went as far as researching and handing out the literature of smoking. As the result, I lost a few friends along the way, due to handing out the literature. Once I attended college at Western Kentucky University, it seemed as if things changed dramatically. The quote â€Å"Never Say Never† really hit me like a ton of bricks. While it may be true of smoking being unhealthy, in spite of this knowing how smoking and drinking was abominable. I went out on a limb knowing it was beyond my beliefs. However, I was more than one hundred miles away in a strange environment. Within a few days, I started meeting people from different cities. I became close to this one particular girl and I began to hang with her and her friends. Soon afterwards things immediately changed from my beliefs of smoking and drinking. Just to fit in, I decided to take a puff and a sip. Once I took that one puff and that one sip. Smoking became an everyday ritual, as to where drinking was an every now and then process. But in my heart, I knew that the decision I was making was not right for me. I kept telling myself day in and day out. But the peer pressure of my friends forced me in the wrong direction. The conclusion is to always stick to what your beliefs are and that other people may not believe what you think is correct. And nevertheless allow someone to influence you from your beliefs, eventually their may be consequences that you may have to follow.

Destin Brass Products Co. Essay Example for Free

Destin Brass Products Co. Essay The estimated costs calculated using the activity-based costing method is very different from the existing standard unit costs and the revised unit costs. Exhibit 3 uses the traditional cost allocation system, which allocates all costs based on measures of volume. In the standard unit costs, Destin Brass uses direct labor as the only cost driver, which rarely meets the cause-effect standard wanted in cost allocation. Exhibit 4 is similar to exhibit 3, but instead, 4 uses materials and machine hours as the cost driver instead of just direct labor. The new costs are calculated by using the ABC system, which allocates costs that are caused by non-volume-based cost drivers. After recognizing the overhead activities, costs of overhead resources used for the activities are allocated to the activities using cost drivers. Then pooled costs of each activity are allocated to products, using the cost drivers. It takes one large overhead cost pool and breaks it down into several pools, which for this company are: receiving and materials handling, machine usage and maintenance, packing and shipping, and engineering. These have a cause-effect relationship with activities and resources that are used. So unlike exhibit 3 and 4, the new system breaks down the overhead costs a lot more. The new estimated costs are more accurate because the amount allocated to each of the overhead activities for each product is more detailed. It shows the percentage of how much each activity is performed on each product. All 3 products unit costs in the new system are different from exhibit 3 and 4. Unit price for valves has a slight change compare to the standard unit price, but for pumps and flow controllers, there is a dramatic change. Destin Brass are well under their 35% gross margin goal for pumps, and wondering how other companies can sell their pumps for such a low price. They thought the unit costs for pumps is $63.12, when in fact, the more accurate system shows that its only $48.81, $14.31 less than the standard unit cost. This inaccuracy is the reason why Destin Brass is having trouble staying competitive with their price on pumps while other companies are able to sell it for a lower price. The flow controllers have never been a problem for Destin Brass. It seemed to them that they had no competition in that market. Even after raising the prices by 12.5%, demand did not decrease. This is because the more accurate unit cost for flow controllers is actually $100.48, and not $56.50, $43.98 more than what they thought. They have been selling their flow controller at $97.07 each, which is below the unit cost, and that is why no other companies are able to compete in that market. I think Destin Brass should definitely adjust their selling price for all 3 products. For valves, $58.16 should be their new target-selling price if they want to keep the 35% GM goal, but I think they should make the actual selling price to be a little lower than that. That way they can stay/be more competitive in the valves market while having a GM% that is slightly lower, but still close to the goal. Selling price for pumps will have to be lowered for them to become competitive in the pumps market, unlike before. $75.09 would be the price they want to sell it at if they want the 35% GM, but the selling could still be slightly lower then that, allowing them to be competitive while still very close to their goal. Flow controller prices will have to be higher if they want to make a profit from this product. Right now they are making a loss of 4% for each flow controller they sell. If they want to reach the 35% GM mark, they will have to up their cost from $97.07 to $154.58. Just like pumps and valves, price could be a little lower than that, and of course for the same reasons. Yes, this means they will go from having no competition to many competitions in the flow controller market now, but at least they wont be making a loss every time they sell a flow controller. In the following month, assuming quantities produced and sold, activities, and costs were all at standard, the profit reported under the new system would be $540,260.00, and under the present system would be $539,180.00. There is only a difference of $1,080. Destin Brass will not see any major difference in profit in the short run; in this case its over a period of one month. But in the long run, they will definitely see major changes in their profits.

Sunday, July 21, 2019

Theories Regarding The Latitudinal Diversity Gradient Biology Essay

Theories Regarding The Latitudinal Diversity Gradient Biology Essay Aim Different publications theories regarding the latitudinal diversity gradient were examined and analysed to attempt to show how theories explaining the latitudinal diversity gradient have changed in the period 1980-2010. Method In total, six main theories were identified from the literature and resources studied by searching abstracts and articles for relevant key words. Main Conclusions The main conclusion drawn was that no single theory can adequately explain the latitudinal diversity gradient. Species diversity is ultimately controlled by a combination of factors and until there is conclusive proof or agreement on this subject biogeographers and biologists will continue to hypothesize on the matter of the driving factors behind the latitudinal diversity gradient. Key Words Latitudinal Diversity Gradient, Geographical, Species, Species Richness, Taxa, Hypothesis, Biotic, Historical Perturbation, Climate Stability, Climate Harshness, Mid-Domain, Evolutionary Rate, Evolution. Introduction The latitudinal diversity gradient is the term used to describe the decrease in species richness as one moves away from the equator. [1] Discovered by Alexander von Humboldt in 1799, it has remained one of the key questions in Evolutionary Ecology. Understanding the latitudinal diversity gradient is essential in our understanding of the spread of invasive species, disease and more pertinently, the effects of global climate change (Bradford et al 2006) Hillebrand (2004) identified that this subject has received great attention but the majority of studies have concentrated on only one or a small number of organisms. An example of this being Krebs (1985) who examined snake and ant species throughout America. In the past 30 years there have been many different theories that attempt to explain the latitudinal diversity gradient, from further reading into each individual theory it became apparent that no individual theory is entirely self supporting, rather a combination of each is perhaps the best way to try and answer the question of what is the driving factor behind the latitudinal diversity gradient. Theories Species-Energy The species-energy theorem centres on the hypothesis that it is the amount of available energy that governs the potential species richness of the system. Fraser and Currie examined this hypothesis in their 1995 paper The Species Richness-Energy Hypothesis in a System Where Historical Factors are Thought to Prevail: Coral Reefs. They found that the best environmental predictors of diversity were temperature and biomass and also that there was little supporting evidence for other hypotheses such as environmental stability. Turner et al (1987) found that the diversity of butterflies, measured as the number of species is highly correlated with sunshine and temperature during May to September, with these two variables accounting for nearly 80% of the variance in diversity. Mid-Domain Effect Originally proposed by Colwell and Hurtt, (1994) this hypothesis works on the basis that it is geographical constraints that contribute to species richness. Colwell et al (2004) state that if species ranges are shuffled randomly within a bounded geographical domain free of environmental gradients, ranges overlap increasingly toward the centre of the domain, creating a mid domain peak of species richness. There is still debate over whether or not the Mid Domain Effect is responsible for the latitudinal diversity gradient as empirical support for it is often weak. Zapata et al (2005) Effective Evolutionary Time Effective evolutionary time hypothesizes that it is evolutionary time and the factors associated with it, such as environmental energy, mutation, generations and selection that are responsible for the diversity gradient. Rhode (1992) Climate Harshness and Climate Stability The Climate Harshness theory speculates that fewer species are found at high latitudes due to their inability to cope with the pressures that the environment places upon them. Climate Stability proposes that the reason for the diversity gradient is due to species specializing into narrower and narrower niches due to stable climate conditions, resulting in increased speciation and therefore resulting in temperate areas at high latitude having a low diversity as they experience more changeable weather events throughout the year. Climate stability is even observed in marine environments with strong latitudinal gradients being observed. Kaustuv et al (1999) as well as in terrestrial environments. Lima-Ribeiro et al (2009). Evolutionary Rate Cardillo et al (2005) argue that the increased diversity observed at lower latitudes is due to high evolutionary rates resulting in increased speciation. Mettelbach et al (2007) found that there was evidence for higher rates of diversification in the tropics, with studies of latitudinal variation suggesting greater speciation at lower latitudes. The results from these studies show that there is indeed a link between low latitudes and evolutionary rate resulting in increased speciation. Discussion Since the 1980s there have been suggestions of new theories and re examinations of others, for example Zapata et al (2005) re examine the mid domain effect and address its criticisms. Each of the individual theories discussed earlier proposes its own explanation for the latitudinal diversity gradient. Some hypotheses are circular and some are founded on insufficient evidence, Rhode (1992). In the past 30 years theories purporting to explain the latitudinal diversity gradient have changed from supporting one viewpoint as the sole cause of the latitudinal diversity gradient to being more inclusive of other hypotheses, the Evolutionary time theory is the most inclusive of other theories as it recognises that no single factor can be the cause of such a complex system. References and Literature Cited 1. On-Line Biology Book, L, Latitudinal diversity gradient http://mac122.icu.ac.jp/biobk/BioBookglossL.html Accessed on 17-08-2010 Hawkins, B.A, Diniz-Filho, J.A.F, Jaramillo, C.A., Soeller, S.A., 2006. Post-Eocene climate change, niche conservatism, and the latitudinal diversity gradient of New World birds. Journal of Biogeography. Cardillo, M. Orme, C. D. L., Owens, I.P.F. 2005. Testing for Latitudinal Bias in Diversification Rates: An Example Using New World Birds. Ecology. Colwell, R.K. Hurtt, G.C 1994. Nonbiological Gradients in Species Richness and a Spurious Rapoport Effect. The American Naturalist, Vol. 144, No. 4 October 1994 Colwell, R,K. Rahbeck,C. Gotelli, N,J. 2004 The Mid-Domain Effect and Species Richness Patters: What have we learned so far? Vol. 163. No.3 March 2004 Fraser, R.H, Currie, D.J. 1995. The Species Richness-Energy Hypothesis in a System Where Historical Factors are Thought to Prevail: Coral Reefs. The American Naturalist Vol.148, No. 1 July 1996 Hillebrand, H. 2004. On the Generality of the Latitudinal Diversity Gradient. The American Naturalist, Vol 163, No. 2. 2004. Kaustuv, R., Jablonski, D., Valentine, J. W. 1999. Dissecting Latitudinal Diversity Gradients: functional groups and clades of marine bivalves. The Royal Society Krebs, C.J.1985. Ecology. The Experimental Analysis of Distribution and Abundance. Third edition. HarperRow, New York. Lima-Ribeiro, M., Diniz-Filho, J. A. F., Barberi, M. 2010. Climate Stability and the Current Patterns of Terrestrial Vertebrate Species Richness on the Brazilian Cerrado. Quaternary International, Volume 222, Issue 1-2. August 2010 Mittelbach, G. G., Schemske, D. W., Cornell, H. V., Allen, A. P., Brown, J. M., Bush, M. B., Harrison, S. P., Hurlbert, A. H., Knowlton, N., Lessios, H. A., McCain, C. M., McCune, A. R., McDade, L. A., McPeek, M. A., Near, T. J., Price, T. D., Ricklefs, R. E., Roy, K., Sax, D. F., Schluter, D., Sobel, J. M. and Turelli, M. 2007. Evolution and the latitudinal diversity gradient: speciation, extinction and biogeography. Ecology Letters Rhode, K. 1992. Latitudinal Gradients in Species Diversity: The search for the primary cause. Oikos. Vol. 65, No. 3. December 1992 Turner, J.R.G. Gatehouse, C.M and Corey, C.A. 1987. Does Solar Energy Control Organic Diversity? Butterflies, Moths and the British Climate. Oikos, Vol. 48. No.2 Zapata, F.A., Gaston, K. J., Chown, S. L. 2005 The Mid-Domain Effect Revisited. The American Naturalist, Vol. 166, No. 5 November 2005.

Saturday, July 20, 2019

Edvard Munch: Emotion as Art Essay -- Art Realist Expressionist

Edvard Munch: Emotion as Art Since the 7th grade, I have been a huge fan of the famous French-inspired realist and expressionist, Edvard Munch. His work is so full of passion and pain as well as shock and sadness. By gazing into the gloriously deep world of emotion he created, art lovers both young and old are amazed and drawn in. Born on December 12, 1863 in Loton, Norway, Munch entered a family of five children. He grew up with his father serving in the Army as a doctor and his mother took care of the large family. In 1868, Munch’s mother died of tuberculosis, the first of many tragedies in his life. His aunt, Karen Bjolstad, assumed the role of caregiver in the absence of his mother. Another tragedy occurred in 1877 when his fifteen year old sister, Sophie, died of tuberculosis as well. Munch’s first official art training began at the Technical College in 1879. The following year he entered a design school where he became very interested in freehand and modeling classes. In 1882, Munch and six other artists rented a studio which was headed by Christian Krohg, Norway’s leading artist at the time. In 1885, Munch won a scholarship to study in Paris. While in France, he began working on his realistic approach, and completed, â€Å"The Sick Child,† which was a piece reflecting on the devastating death of his sister, Sophie. He continued on with this expressionism based on painful personal experiences, and received a great amount of negative criticism. Yet another catastrophe occurred in 1886 when Munch’s father passed away. Munch continued diligently with his work as he studied in France, and eventually developed the French Impressionist Technique. While in Paris, he used this technique to create art that symbolized his... ...unch,† was published in 1917. This book included artwork that Munch had presented on many of his travels around the world. It included work from the â€Å"National Galerie† in Berlin which included 223 oil paintings. Edvard Munch died on January 23, 1944 in Ekley, Norway. All of his works were left to the city of Oslo, who eventually built a museum to display the 1,008 paintings, 15,391 prints, 4,443 drawings and watercolors, and six sculptures. The museum was named, â€Å"The Munch-museet†, in Edvard Munch’s honor. Munch’s work is still popular today and continues to be in the media. In July of 2004, a few of Munch’s famous pieces, including, â€Å"The Scream,† were stolen from his museum in Oslo. This shows the continued popularity of Munch’s very personal powerful works. Works Cited: http://www.mnc.net/norway/Edvmunch.htm http://www.edvardmunch.info/biography.asp

Friday, July 19, 2019

Sir Gawain and the Green Knight :: Sir Gawain and the Green Knight

Sir Gawain and the Green Knight Lines 1372-1453 from The Norton Anthology of English Literature Sir Gawain and the Green Knight was written in the fourteenth century by an anonymous poet who was a contemporary of Geoffrey Chaucer. The story was originally written in a Northern dialect. It tells the story of Sir Gawain's first adventure as a knight. This section of Sir Gawain and the Green Knight pertains to the agreement between Bercilak de Hautdesert, the host, and Gawain. Bercilak is to go hunting in the morning, while Gawain sleeps. Upon the return of Bercilak from his hunting trip, he is to give to Gawain all that he has caught. In return, Gawain is to return all that he has won in his "hunt." They make this bargain three times, at the end of each day. The segment begins with Bercilak showing Gawain the fruits of his hunting trip. Gawain returns the fruits of his "hunt" by bestowing on Bercilak a kiss. The source of the kiss given to Gawain remains anonymous. However, Gawain is not aware that Bercilak knows exactly where and from whom Gawain has received his gift. Sir Gawain and the Green Knight consists of three hunts, three temptations, and three different animals. It is not by accident that the first day's hunt is for deer. The deer represents the innocence and purity of Gawain as a knight. The lengthy and detailed description of the hunt and the capture of the deer serve to emphasize the symbolism of the deer. The even more detailed description of the slaughter and butchering of the meat further emphasizes the symbolism. It can be inferred that the butchering of the deer is similar to the fate that awaits Gawain when he meets with the Green Knight. The next day's hunt is for a wild boar. The fierce animal is symbolic of Gawain's reactions to the increasing advances from Bercilak's wife. The boar is fierce and much more difficult to catch and kill, just as Gawain is steady in his resistance to temptation. Bercilak is aware that Gawain is resistant to all temptation at this point. Gawain is true to his reputation of a chivalrous, worthy knight. The third day's hunt is for the wily and cunning fox. This is symbolic of the clever way that Gawain resists temptation. Sir Gawain and the Green Knight :: Sir Gawain and the Green Knight Sir Gawain and the Green Knight Lines 1372-1453 from The Norton Anthology of English Literature Sir Gawain and the Green Knight was written in the fourteenth century by an anonymous poet who was a contemporary of Geoffrey Chaucer. The story was originally written in a Northern dialect. It tells the story of Sir Gawain's first adventure as a knight. This section of Sir Gawain and the Green Knight pertains to the agreement between Bercilak de Hautdesert, the host, and Gawain. Bercilak is to go hunting in the morning, while Gawain sleeps. Upon the return of Bercilak from his hunting trip, he is to give to Gawain all that he has caught. In return, Gawain is to return all that he has won in his "hunt." They make this bargain three times, at the end of each day. The segment begins with Bercilak showing Gawain the fruits of his hunting trip. Gawain returns the fruits of his "hunt" by bestowing on Bercilak a kiss. The source of the kiss given to Gawain remains anonymous. However, Gawain is not aware that Bercilak knows exactly where and from whom Gawain has received his gift. Sir Gawain and the Green Knight consists of three hunts, three temptations, and three different animals. It is not by accident that the first day's hunt is for deer. The deer represents the innocence and purity of Gawain as a knight. The lengthy and detailed description of the hunt and the capture of the deer serve to emphasize the symbolism of the deer. The even more detailed description of the slaughter and butchering of the meat further emphasizes the symbolism. It can be inferred that the butchering of the deer is similar to the fate that awaits Gawain when he meets with the Green Knight. The next day's hunt is for a wild boar. The fierce animal is symbolic of Gawain's reactions to the increasing advances from Bercilak's wife. The boar is fierce and much more difficult to catch and kill, just as Gawain is steady in his resistance to temptation. Bercilak is aware that Gawain is resistant to all temptation at this point. Gawain is true to his reputation of a chivalrous, worthy knight. The third day's hunt is for the wily and cunning fox. This is symbolic of the clever way that Gawain resists temptation.

Essay --

Hi my name is Ethyn Scott, can I ask everyone to stand up please – That was fairly easy for most of us right? Thank you, please be seated. There are approximately 1.7 million Americans living with being an Amputee, according to statistics verified by Diabetes Amputation Prevention, Net Wellness Foundation on July 28,2013. Many of these people become amputees due to health issues but most are males under age 45 that had injuries that lead to amputations due to trauma. The War in Iraq has left more soldiers with amputations than any other previous war and coined a new term Dismounted Complex Blast Injury, which involves multiple limb amputations.[1] With such high numbers of young people with multpile amputees, the need for better prosthetics , and technological advances, what was once science fiction is now a reality with the creation of the Exoskeleton. A robotic suit that allows paraplegics the use of their limbs and gives the military personal super human strength. When President Obama ended the 9 year War in Iraq 4,400 United States troops were ordered to return to their homes by January 2012. According to the U.S Defense Department the human cost of more than 5,225, deaths, 50,159, injured, over 1,572 amputees have lost one or both legs, as well as with 486 soldiers having multiple amputations, The Exoskeleton is not just for paraplegics but also the military, and what was once science fiction is now a reality. The Exoskeletons similar to Tony Stark AKA Iron Man! How many of you have seen the Iron Man movies? Well did you know his bulletproof, computer interfaced, flame-throwing, flying, weapon- loaded, body armor suit that allows him to become super human actually exists! Well not entirely, the Exoskeleton is the Iron... ... maneuverability and agility over the XOS 1 version. It is also more resistive to environmental challenges.† The XOS2 astonishing great new features allows the operator to run and walk but it is not only limited to that. â€Å"Approximately 70% of the injuries orthopedic surgeons see while serving in the region are orthopedic-related.† Due to the new ability of the suit allowing soilders to lift a large object and hold for a long period of time with out pain, this should stop the orthopedic pain caused to the body by the heavy loads. The XOS2 like the first verison the XOS(used in hospitals) is tethered to the hydraulics power source by a wire. There is a develop in a XOS2 Suit not requiring a power wire, Researchers plan to develop a fuel carrying backpack in hopes of having a battery that last 8 hours long and will allow mobility and the user in combat environments.

Thursday, July 18, 2019

As Long as the Grass Grows or Water Runs Essay

Directions: As you read the chapter, think about and answer the following questions. What is the major theme in this chapter? The major theme was Native American survival and the effects of Americans taking their land, raiding their communities, and spreading diseases. What evidence does Zinn cite to illustrate the overall impact of Indian removal? He uses the story â€Å"Fathers and Children† to show the overall impact. The book talked about how the Native Americans were treated horrible. They were kicked out of their home and their homeland and as the horrors went on the Native population began to decrease majorly. How do Jefferson’s views concerning Indian policy differ when he served as Secretary of state and as President? Why did his views change? When he was Secretary he believed that the Indians should be left alone, but when he became President he believed the Indians should be forced out because this allowed for vast open lands for the Americans to occupy with ag, market, commerce, and develop a good economy. He also wanted to gain more respect from the American citizens (majority of population) How does Andrew Jackson’s early political/military career foreshadow his Indian policies as President? Before he was President he had a hatred for the Indians and had battled many of them at war. When he became President he had more power to allow him to try to get rid of the Indians permanently. How does Zinn’s view of the War of 1812 contrast with traditional histories? Zinn believed that war was unnecessary. Zinn thought that we were trying to expand our land but the histories say that we were just fighting the war to get away from England. Why does Zinn juxtapose the Nullification Controversy of 1832 and the enforcement of Worcester v. Georgia? He is trying to show the reader that people still believed the Indians should be left alone and that they were willing to fight for the Indian’s rights. Some states tried to abolish federal tariffs to help out, but those on Jackson’s side outnumbered these people. What is the significance of the phrase: â€Å"As  long as grass grows or water runs†? I believe this is saying that the situation between these two different civilizations will always remain the same, which was on bad terms. So as long as the grass continues to grow and the water still runs, things between them will continue to stay that way.

Wednesday, July 17, 2019

Lack Of Standards For Ehr Health And Social Care Essay

In 21st snow In pass wateration technology played an sole function in upper terminal point of the Fieldss neverthe little, health cargon is one discernible exclusion. Harmonizing to surveies, U.S. infirmaries and multiple-facility health organizations atomic number 18 only if brook blueing to round stunned their clinical webs, notwithstanding ar everywherelots further along than mendelevium digits. ( David B. Meinert ) While legion(predicate) convict or hospital installations migrating from writing graphs to electronic disks, plainly a polished advancement has been do in the ambulant or out unhurried scene. Vast bulk checkup exam exam professionals including doctors be possessed of been loath to utilize electronic health check ushers and go on to assert on report temperament books. publisher checkup demos atomic number 18 tuitions rich by nature, solely cultivation is misfortunate as doctors and invigorated-fashioned(prenominal)(a) health tutelage providers tear out special sever to delve with volumes of subject to recover tr aining, usance it in decision- reservation and/or pct it with uncomplaining roles. EMR/EHR schemas find eaverageous bode for non but checking the measure and whole step of clinical schoolings that rout out be place downed, but ofttimes(prenominal) than(prenominal) signifi weedtly the ability to unveiling health assistance trainings to make split up case of tending.This tinvass go away seek to see the perceptual experience of health check professionals towards electronic checkup record. stud pokery has been do as a comparative tidy articulation among 2 various types of scenes that is hospital which argon utilizing EMR ( report cardless infirmaries that is category A ) and infirmaries which argon prop their ain discipline form where the write up-based checkup records argon s burn downned and implement ( Category B infirmaries ) .electroni c aesculapian checkup embark ( EMR ) Harmonizing to the health allot education and use up Systems Society ( HIMSS ) , an EMR is a constituent of an electronic wellness record which is owned by the health c be supplier. ( Dr. Chris Hobson )This engineering, when to the full develop, meets provider selects for real-time studys entree and rating in aesculapian circumspection. EMR in addition provides the mechanism for longitudinal knowledges retention and entree. The heart of an EMR is correspondent to the subject record, but the electronic format creates operative trainings in medical exam examination result surveies, improves the energy of assistance, and makes for much in effect(p) communicating among suppliers and easier didactics of wellness programs. ( electronic medical exam reputation The Link to a Better Future, Texas medical checkup Association )Electronic health Record ( EHR ) is an electronic version of a persevering s medical history, that i s maintained by the supplier over set, These check been apply extensively by general practicians in some authentic res publicas and include long-suffering fleshation inside informations, medical specialtys and prescription coevals, science science laboratoryoratory outlets and in some instances all health care information recorded by the medical student during to each one visit by the patient of. ( Electronic wellness records manual for developing verbalises. WHO )EHRs are the following measure in the go on advancement of health care that tramp beef up the relationship betwixt patients and clinicians.A The informations, seasonableness and availability of it, will change suppliers to scoot chance on away closes and provide quality circumspection.For illustration, the EHR can rectify patient circumspection byReducing the incidence of medical mis ride by bettering the truth and clarity of medical records.Making the wellness information available, contract crop uping duplicate of struggles, cut downing restrains in intervention, and patients good sure to catch better determinations.Reducing medical mistake by bettering the truth and pellucidity of medical records.Back greaseHospital information dusts ( HIS ) and Electronic Medical Records ( EMRs ) are considered requirements for the efficient obstetrical delivery of high quality wellness care in infirmaries. However, a vainglorious take to of sound and practical restraints influence on the design and debut of such(prenominal) dusts ( lance RS, Steen EB ) Hence, umpteen EMR execution attempts do non take at p envying the EMR and extinguishing the composing-based polar account in one measure ( Laerum H ) . As a start, the EMR is introduced along with its composing-based opposite number, and 2 are kept updated. In such environments, wellness aid fashioners strike got to cover with a intercrossed electronic and stem-based solution. This probably limits the pr actice session of EMR ( Laerum H ) . Furthermore, mistakes are prone to develop over collectible to feckless care of the medical record information in double memory board media.In many states, almost hospital EMR undertakings give way non passed beyond this stage ( Dick RS, Steen EB )Electronic Medical Records- the altering tendencya? Paper based records are be point by second gear replaced by cypher elevator car based records ( which is in being in the West since 2 decennaries )a? It has non achieved the akin incursion in health care as in finance or former(a) industry. Deployment varies in statesAimsTo break apart already bing information system of both ramify of infirmariesTo happen out substantial versus perceptual troubles while utilizing EMR both classs infirmariesTo decompose the boilers suit perceptual experience of infirmaries almost EMRTo mensurate satisfaction from EMR in class A infirmaryTo bring forwards a checklist for bettermentMethodologyOverview A ssorted surveies which has been through globally has been surveies to happen out statement of job, since no such brush up has been prime in Indian con schoolbook, so all exposit from early(a)(a) states has been considered as relevant. Sing the less version of EMR custom, this survey tries to happen out actual versus perceptual advantages, hurts and functionality etceterato acquire the move in image.Sample entire quadruplet infirmaries deem been selected under two different scenes for comparing. each(prenominal) scene has two infirmaries of same sort. For informality both scenes arrive at been given hang class A and class B. programme A infirmary are EMR substance absubstance ab exploiter infirmary while class B infirmary are holding their ain infirmary information system in topographic point along with the paper record. For easiness footings category A and B in whole papers instead of EMR user and EMR nonuser infirmariesSample size Excluding 4 IT caputs, entire 120 responses has been collected form clinical lags, which includes medical students, occupants, caputs of departments and nurses etc. Thirty responses from each infirmary have been collected.Questionnaire questionnaires had been utilise for pipe bowl uping informations from both category infirmaries. Questions are of tight ended, rated on the footing of likert graduated panel from 1-5. Response recording has anyway been make for happening out the jobs, so that better suggestions can be made.Interviewing in deepness converses has been interpreted by IT caputs of all the 4 infirmaries to find out all the factors from their point of position, and to trans late(a) their return on different jobs intercommunicate by their clinical round.Since none of the infirmary is utilizing EHR, so complete survey had been take overe almost EMR merely. entropy aggregation had been done as follows-Questionnaires have been utilise for flip uping informations from medical staff.In depth interview with IT caputs of all the four sectionsReappraisal of unre severeedations cogitate to EMRReappraisal of the literature to understand perceptual experience of medical professionals twaddle EMR customs duty.Inclusion measuring sticks to warrantee cogency of sample, two inquiries were set in questionnaire. Harmonizing to that who were produceing in infirmary for more than three months were eligible. some former(a)(a) inclusion measure was straight related to patient attention. Those who were utilizing cipher produce for follow ining patient information/ recovering patient information/ trial consequence recuperation etc were eligible.Literature reappraisal there are many maps associated with patient wellness records. This record is non merely used to enumeration patient attention, but it as well as used for get down into fiscal and legal information and query and quality betterment intents. ( Young, Kathleen M. )The ceremonious paper-based medical recor d has several restrictions. though this traditional system is utile for entree patient s inside informations for expire outing medical erupts, tracking down patients and for organizing in health care execution, but it has so many disadvantages. These types of records are frequently ailing indexed and some time illegible, fragmented, because these records are handwriting written. The most disadvantageous factor of utilizing this method is that the medical record would be getatable to merely one respective(prenominal) at a flash post. These medical records can non be made available to everyone at the same clip. stopping point but non least in that location is the job of storage of paper record, most of the times these are non stored decently, which in pull cause failure in recovery of information, whenever required.Medical record is systematic assay-mark of a separate patient s medical history and attention crossways clip indoors one eccentric wellness attention supp lier. The medical record includes a assortment of types of notes entered over clip by wellness attention professionals, entering observations and disposal of drugs and therapies, orders for the disposal of drugs and therapies, trial consequences, x- slams, studies, etc.The electronic wellness record ( EHR ) provides the relegate for healthcare musical arrangements to better quality of attention and patient safety. The greatest challenge in the new universe of incorporate health care bringing is to supply schoolwide, dependable, relevant, hearty, and by the bye patient information to each di ken of the health care squad, whether in unproblematic or secondary attention and whether a doc, nurse, allied wellness professional, or patient/consumer ( Schloeffel )An electronic medical record ( EMR ) is a computerized medical created in an brass instrument that delivers care, such as a infirmary or doctor s office. Electronic medical records tend to be a instalment of a local st and-alone wellness information system that allows storage, retrieval and read in effect(p)ment of records.Some definitions Harmonizing to National Alliance for Health study Technology ( NAHIT )EMR The electronic record of health-related information on an person that is created, ga in that respectd, managed, and consulted by accredited clinicians and staff from a individual organisation who are involved in the person s wellness and attention.EHR The mass electronic record of health-related information on an person that is created and gathered cumulatively crossways more than one wellness attention organisation and is managed and consulted by accredited clinicians and staff involved in the person s wellness and attention.Purpose of medical recordThe of merchandise intent of medical records and medical notes is to record and pass on information astir(predicate) patients and their attention. If notes are non organised and completed decently, it can take to defeat, argument, clini cal mishap and discriminatory proceeding. medical records are now used non merely as a comprehensive record of attention but to a fault as a beginning of informations for hospital service activity coverage, supervising the public p dislikeation of infirmaries and for audit and seek. many another(prenominal) of the causes of incorrect clinical cryptography of this secondary informations are rooted in the quality of medical notesHistory of Electronic Medical Records Doctors are expected to document brushs they have with patients to imprimatur essential information for decision-making is recorded and actions taken are alike recorded. Documentation is in any scourt required as an archival record of what happened in instances of difference. To a great extent, physicians resent the undertaking of documentation, as it detracts from their uncomplicated undertaking taking attention of patients. Doctors besides resent the duplicate of attempt required with certification, as every handle that is written on a prescription tablet, every lab trial order, every X ray ordered has to be re-written in the chart to custody a good record. chat amongst practicians is problematic as in many instances the information collected is fragmented, ofttimes surpl fashion and voluminous. Finally, doctors are invariably fill with new information and have no tools to assist them integrate new techniques and interventions into their cursory activities, other than utilizing their memories or holding to tote just about big text editions.The plan of entering patient information electronically alternatively of on paper -the Electronic Medical Record ( EMR ) -has been around since the late 1960 s, when Larry Weed introduced the conception of the Problem orientated Medical Record into medical chemical formula. Until so, physician s ordinarily recorded merely their diagnosings and the intervention they provided. Weed s wile was to bring frontward a record that would let a 3rd ships company to unconditionally verify the diagnosing. In 1972, the Regenstreif fetch developed the offset printing medical records system. Although the construct was widely hailed as a major(ip) progress in medical physique, doctors did non big bucks to the engineering.In 1991, the Institute of Medicine, a exceedingly respected think armored chip vehicle in the US recommended that by the twelvemonth 2000, every doctor should be utilizing computing weapons in their pattern to better patient attention and made indemnity recommendations on how to accomplish that end.Advantages OF THE EHR advantages of EHR can be divided as following-1 ) Clinical resultsa ) fiber of attention Improving quality of attention is one of the chief focal points of many EHR surveies. Quality of attention has been delimitate as making the correctly thing at the right clip in the right manner to the right individual and holding the best possible consequences , in misfortunate a role fo r doing strategic picks in wellness systems .A Quality of attention includes half-dozen dimensions, effectivity, capacity, patient safety, availableness or seasonableness, just entree, and patient-centeredness or acceptableness, but most EHR explore has focused on the first three. Last three constituents demand more look for in their corresponding Fieldss.Erstwhile patients whitethorn non adhere to outdo pattern road maps plain the suppliers have best designing. This sort of state of affairs can originate due to assorted factors like-Clinicians are non cognizant with the guidelines.Clinicians whitethorn non recognize that a peculiar guideline applies to a given patient.Lack of clip during the patient visit.EHR systems proved rather utile in managing such sort of issues and amend attachment rates. For illustration, research workers fancy that computerized physician reminders increase the usage of grippe and pneumococcal vaccinations from practically 0 % to 35 % and 50 % , severally, for hospitalized patients ( exter PR, Perkins S, Overhage JM, et al. ) . Similarity other surveies with computerized reminders on inoculation rates, shows important better attachment to immunisation guidelines.Lower berths the post of disease eruptions in communities There are many other researches have conducted that focused on other preventative services and studied consequence of EHRs on different results to better attention efficaciously. Willson et Al prove in his survey on hospitalized patients that after implementing computerized reminders targeted to hospital nurses, there is 5 % accrue in the using of force per unit area ulcer after 6 months. It proves a important association mingled with computerized reminders and hazard of disease. legal wellness attention bringing explore workers have besides ground that there is a pro shew relation between EHRs and efficiency in wellness attention bringing. present efficiency refers to the turning apart of blowin g resources, including supplies, medical equipment, money, thoughts, and energy. wholeness such human body of waste involves excess diagnostic testing. do excess trials is dearly-won and may take to more false- unequivocal consequences, which will so take to even more equal. Tierney et Al imbed a 14.3 % lessening in the cypher of diagnostic trials ordered per visit and a 12.9 % lessening in diagnostic trial follow per visit when utilizing an EHR with CDS and CPOE constituents. Other, unrelated surveies found an 18 % lessening in trials ordered for medical visits in the exigency section, a 27 % lessening in excess research lab trials of antiepileptic treat degrees in hospitalized patients, and a 24 % slack in excess research lab trials in a infirmary.Reduced medicine mistakes A well-known survey pigeonholing found in their survey that merely presenting CPOE system reduced serious medicine mistake by 55 % in the infirmary scene. Whereas subsequently in critique survey t he same congregation clever found that, these medicine mistakes can be reduced every bit such(prenominal) as 86 % by adding CDS system together with CPOE system. A similar, more fresh survey in the outpatient puting found that computerization resulted in an mistake rate reduction from 18.2 % to 8.2 % . ( Devine EB, Hansen RN, Wilson-Norton JL, et al. ) . On the other manus many other surveies have concluded that by presenting computerised system, the figure of appropriate medicine orders poignant dosing degrees or dosing frequence can be change magnitude.Better clinical result more of the surveies besides focused on clinical results. Randomized test research design used for carry oning these surveies in a clinical scene. An extra organic anatomical structure of literature has examined, observationally, comparing of public manifestation in between infirmaries that implemented EHRs and other computerized capablenesss with its opposite numbers that have non. For illustratio n, Menachemi et Al found that Florida infirmaries with greater investings in EHR engineerings had more desirable rates on a assortment of normally used quality indexs.Patient Safety The challenge of reading handwritten notes, orders, and prescriptions has been eliminated with the EHR. Patients chart information is blank and legible. Reports and letters to other specializers and patients are comprehensive, professional, and unproblematic to make. Chart information is ever companionable and found in the same topographic point. Paper charts, on the other manus, can go littered with a cumulation of necessary but misplaced information.2 ) Organisational resultsSurveies analyzing organisational results have focused on EHR usage in both the inmate and outpatient scenes. Such results have often included change magnitude piggish, averted cost, and other gain grounds that are less touchable, such as ameliorate legal and regulative conformity, ameliorate ability to carry on research, and increased job/career satisfaction among doctors. increase gross make loves from multiple beginnings, including ameliorate dedicate capture/decrease in saddle mistakes, improve dense currency flow, and deepen gross. several(prenominal) writers have asserted that EHRs back up suppliers in accurately capturing patient charges in a timely mode ( Schmitt KF, Wofford DA )Electronically available patient information generated so many efficiencies, which straight armed service in debaring cost. Some of these efficiency includes increased use of trials, reduced staff needed for patient direction, decreased written text costs, reduced costs associating to supplies needed to keep paper files, and the costs associating to chart pulls. EHRs besides cut down the redundant usage of trial or the demand to get off difficult transcripts of trial canvas to all suppliers that save money and clip of organisation. ( Chen P, Tanasijevic MJ, Schoenenberger RA, et Al ) .Surveies have besides shown that holding an EHR can cut down written text costs through electronically available structured certification processs instead than a paper file. ( Agrawal A. )In add-on, research workers in Massachusetts have found that doctors utilizing an EHR had a few(prenominal)er paid malpractice claims. They found a doctor without EHR have much higher ( 10.6 % ) history of paid malpractice claims compared to those doctors with EHRs ( 6.1 % ) . This decrease is potentially the consequence of better communicating among health professionals, increased discernability and completeness of patient records, and increased attachment to clinical guidelines.3 ) loving resultsAnother less touchable returns associated with EHRs is an amend ability to carry on research. As patient informations stored electronically that makes handiness of informations much easier which leads excessively many vicenary analyses to place evidence-based best patterns more promiscuous ( A Aspden P.A ) . Furthermore, public wellness and other interdisciplinary research workers are actively utilizing electronic clinical informations that are active informations aggregated across populations to bring forth good research determination, which is good to society. bank today handiness of clinical informations is much limited but as suppliers will get down utilizing EHRs, this dataset will besides get down turning. Subsequently by uniting this clinical information with more informations from other beginnings like nonprescription medicine buys and school absenteeism rates, our researches and public wellness organisation can break supervise disease eruptions and better surveillance of possible biological menaces ( Kukafka R, Ancker JS, Chan C, et Al ) . question workers have besides found an association between EHR usage and physician satisfaction with their current pattern, A together with their calling satisfaction.A Harmonizing to many surveies, physician satisfaction should be a anteriority in we llness attention organisations, because it is associated with better quality of attention, better prescribing behaviors, and increased memory in medical patterns, queerly those in underserved countries. ( A Elder KT, Wiltshire JC, Rooks RN, et al.A )Chaudhry et al celebrated that a big proportion of the surveies that found benefits from EHR were conducted in a selected figure of academician medical Centres in infirmary scene. out-of-pocket to this ground many research workers are besides seting a inquiry about the generalisation of identified benefits of EHR in existent universe where they may neither hold similar fiscal and human resources nor a decades-long committedness to wellness information engineering. more research on the varying types and grades of benefits associated with EHR is warranted, specially in conjunction scenes such as physician patterns and non-academic infirmary scenes.Barriers TO THE EHRAlthough Electronic Health Records ( EHRs ) bring enormous benefit s to patient attention and to the health-care supplier, usage of the ambulatory EHR alternatively of the paper chart did non be fall widespread among the independent doctors during the 1990s. Even though the motive of improved patient attention and handiness of medical informations was present, health-care suppliers were hesitating to get down utilizing this medical tool. Specii hundred grounds have been hypothesized for the lack of EHR execution, and they are outlined below.A Lack of Standards for EHR SystemsThe content within the systems did non hold uniformity for compatibility or interoperability. Assorted plans offered different characteristics and the exchange of informations was non possible. Besides, criterions for the guarantor of confidential information through convert or informations unity had non been set. The quality of EHR plans and computing machine webs was non sufficiently dependable to disallow downtime, therefore ensuing at times in the deficiency of entree t o patient information or medical information. Data for clinical protocols, direction of patient attention, and determination back up through algorithms were non yet standard for EHRs.Unknown Cost and Return on InvestmentHealth-care suppliers found it hard to accurately cipher costs and Return on Investment ( ROI ) with the usage of an EHR. The full cost of an EHR includes the portion purchase mo topary value, extra computing machine computer hardware, execution including the facility of staff, customization of the system, ongoing clever bet on, system care, and future plan ascents. criterion ROI includes intangible, unmeasurable, and nonfinancial information, such as improved patient attention, patient safety, and more efficient procedures. Measurable ROI includes addition in income from more accurate cryptography, greater clip efficiency as a consequence of quick chart certification, expanded patient commit because of this efficiency, and decreased office supply costs such as paper, charts, and printing supplies. It was hard to accurately cipher costs and ROI with the usage of an EHR.Difficult to OperateDoctors comprehend that it took more clip for informations incoming than handwriting. A physician order signifier may hold been simpler to handwrite than to treat through a computing machine system. Learning where the information should be entered or accessed was complicated and computing machines were non ever accessible at the point of attention. System warnings and medical qui vives incorporating critical information had non been developed. The long-run benefit were hard for some health care suppliers to value over the perceived troubles of operation square Changes in Clinic ProceduresAlthough an EHR can be customized for specific medical patterns, there is ever some procedure alteration required by the supplier and medical staff. An EHR may convey a more stiff construction for come ining information than tossing through a paper chart. Adapting to new criterions of operation for come ining and turn uping information can be hard ab initio. Some EHRs have specifications or specific modus operandis for practising medical specialty that the supplier may non support to easy. The health-care supplier may non be able to turn to and analyse jobs in the same ways that may hold been done in the yesteryear, even though the information in an EHR is more thorough and immediately available. New tools for improved patient attention require retraining, new procedures, and alterations in the medical pattern civilization.Lack of self-confidence and SafetyA reach for the security of the medical record stored electronically alternatively of on paper is common. Health-care suppliers may be concerned that the electronic medical record could be change without their consent or cognition. Suppliers must hold the confidence that the medical records are safely stored for future handiness. Power outages, computing machine clangs, viruses, concern s about equal backup, and so on are issues suppliers must get the better of to be confident in utilizing an EHR.Use of EHR plans, peculiarly in the small- to moderate-sized patterns, is spread outing quickly. around 78 per centum of doctors in private pattern are within this market group of eight or fewer physicians. With the detonative growing of EHR execution in this section of the medical community, a great demand has been generated for both clerical and clinical support staffs that have professional proviso and delineation to the EHR. Concerns about the passage from traditional paper charts to EHRs are now being overcome. Many of the concerns expressed about EHRs have been turn to more to the full in novel old ages. Although the motives vary from a pattern desiring to merely go paperless to another pattern desiring to better patient attention, medical clinics are rapidly acknowledging the unbelievable tool the EHR is imparting to the medical pattern.Disadvantages of EMR On the reverse of advantages some writers have identified several possible disadvantage of utilizing EHRs. These include fiscal issues, alterations in work flow, shipboard loss of productivity associated with EHR bridal, concealing and security concerns, and several unintended set up.Significant cost A major ground for deterrence for following and implementing EHR is its cost. It includes loss of gross associated with impermanent loss of productiveness, declines in gross, acceptance and execution costs and on-going care costs. Here EHR acceptance and execution costs includes buying and installation hardware and package, change overing paper charts to electronic 1s, and prep of end-users. Different surveies record this cost in both inmate and outpatient scenes. Like a survey conducted in 2002 at a 280-bed ague attention infirmary, the projected entire cost for a 7-year-long EHR installing undertaking was about US $ 19 million. In the outpatient scene, early research workers es timated an mean initial cost of US $ 50,000-US $ 70,000 per doctor for a three-physician office. However, as EHR engineerings have become more platitude over the one-time(prenominal) decennary, the initial cost of systems has come down dramatically ( Schmitt KF ) , ( Agrawal A ) give care cost besides can be cumbersome as hardware inevitably to replace clip to clip and package demands to upgrade on regular footing. In add-on, suppliers must hold ongoing preparation and support for the end-users of an EHR. Harmonizing to one survey conducted on 14 solo or small-group primary attention patterns, estimated on-going EHR care costs averaged US $ 8412 per FTE supplier per twelvemonth. Out of entire cost around 91 % of this was related to hardware replacing, seller package care and support fees, and payments for information systems staff or remote contractors ( Fleming NS, Culler SD, McCorkle R, et Al )Break of work-flows for medical staff and suppliers Another major disadvantage of imp lementing EHRs is break of everyday work-flow for medical-staff or supplier, which consequences to loss of impermanent productiveness. This break may be because of preparation of end-users which potentially leads to loss in gross. One survey that involved several natural medical specialty clinics estimated, a productiveness loss of 20 % in the first month, 10 % in the 2nd month, and 5 % in the 3rd month onwards productiveness return to its original degrees as in get downing ( Wang SJ, Middleton B, Prosser LA, et al. )Research workers besides have estimated that EHR end-users spent around 134.2 hours on execution activities that includes acquiring and larning a new system. These hours spent on nonclinical duties had an estimated cost of US $ 10,325 per doctor ( Fleming NS, Culler SD, McCorkle R, et al. )Hazard of patient covert misdemeanors Another possible drawback of EHRs is the hazard of patient privateness misdemeanors, which is an increasing concern for patients due to the in creasing sum of wellness information exchanged electronically between suppliers. To face such sort of state of affairss, policymakers have taken steps to guarantee safety and privateness of patient informations. For illustration, juvenile statute law has imposed ordinances specifically associating to the electronic exchange of wellness information that strengthen bing Health Insurance Portability and righteousness Act privateness and security policies. Although few electronic informations are 100 % secure, the strict demands set Forth by the new statute law make it much more hard for electronic informations to be accessed inappropriately. ( Zurita L, Nohr C. Patient sentiment EHR appraisal from the users perspective. ( Stud Health Technol Inform. )Not merely acts do interchanging electronic wellness informations secure but besides many infirmaries and doctors are implementing austere regulations like no tolerance punishments for employees who entree files unsuitably. For illustr ation, a infirmary in azimuth terminated several employees after they unsuitably accessed the records of victims who were hospitalized after the January 2011 hiting affecting a US Congresswoman. ( Innes S. )Although privateness will probably go on to be a concern for patients, many stairss are being taken by policymakers and single organisations to guarantee that EHRs be with the rigorous Torahs and ordinances intended to guarantee the privateness of clinical information.Decrease face-to-face clip with patients, alter brushsEHRs may do several unintended effects, such as increased medical mistakes, negative emotions, alterations in power construction, and overdependence on engineering. ( Campbell EM, Sittig DF, Ash JS, et al. ) Research workers have found an association between increased medical mistakes and CPOE due to faulty system or untrained end-user. Additionally, end-users of an EHR may see laborious emotional responses as they struggle to accommodate to new engineering a nd breaks in their work flow. Changes in the power construction of an organisation may besides happen due to the execution of an EHR which makes it rather more machine-controlled. For illustration, a doctor may lose his or her liberty in doing patient determinations because an EHR blocks the society of certain trials or medicines. Overdependence on engineering may besides go an issue for suppliers as they become more reliant upon itInvention adoptionThe beginnings of berth and demeanour day of the month back to every bit early as 1862, when psychologists began developing theories demoing how attitude wedged behaviour. Those surveies by societal psychologists move and in 1925, many new theories emerged proposing that attitudes could devise human actions ( Ajzen & A Fishbein, 1980, p. 13 )Several supposed accounts have been developed and utilise to analyse the credence of engineering. Some of the of import theoretical accounts are as follows-Theory of conclude Action ( TRA )Harmonizing to this theoretical account, a individual s behaviour is determined by his/her behavioural tendencys ( BI ) to execute that behaviour. That BI is itself determined by both a individual s attitude toward the behaviour and subjective norm refering the behaviour.Theory of Planned air ( TPB )The conjecture of planned behaviour was proposed by Icek Ajzen in 1985 through his article From purposes to actions A theory of planned behaviour. The theory was developed from the theory of sound action, which was proposed by Martin Fishbein together with Icek Ajzen in 1975. Harmonizing to the theory of sound action, if mint evaluate the suggested behaviour as positive ( attitude ) , and if they think their important others sine qua non them to execute the behaviour ( subjective norm ) , this consequences in a higher purpose ( motive ) and they are more likely to make so.Technology toleration Model ( tam )Based on the theory of sound Action, Davis ( 1986 ) developed the Techn ology Acceptance Model which deals more specifically with the anticipation of the acceptableness of an information system. This theoretical account suggests that the acceptableness of an information system is determined by two chief factors perceived usefulness and sensed easiness of usage. perceive utility is defined as being the grade to which a individual believes that the usage of a system will better his public intromission. Perceived easiness of usage refers to the grade to which a individual believes that the usage of a system will be effortless merge Theory of Acceptance and Use of Technology ( UTAUT ) The UTAUT purposes to explicate user purposes to utilize an information system and subsequent use behaviour. The theory holds that four key concepts ( public presentation anticipation, attempt anticipation, societal influence, and easing conditions ) are direct determiners of usage purpose and behavior. Gender, age, experience, and voluntariness of usage are posited to inter cede the impact of the four key concepts on usage purpose and behaviour.Factors Affecting EMR AcceptanceAcceptance is defined as the willingness within a user group to use information engineering to the undertakings it is designed to back up ( Dillon & A Morris, 1996 ) . Many research workers have stressed the importance of credence survey. For illustration, Kirk ( 2003 )urged pressing actions on supplying legal and societal stick for credence andintroduction of EMR. Likewise, Gefen ( 2003 ) , Zdon ( 1998 ) , Anderson ( 1997 ) , Moore ( 1996 ) , Baroudi ( 1986 ) , Bardram ( 1997 ) , Bowers ( 1995 ) , whole wheat flour ( 1996 ) , and Hubona ( 1996 ) , all discussed similar issue. Furthermore, past experiences show that the attempt to present EMR will accompany in failure and unforeseen effects if their proficient facets are over forceful and their societal and organisational factors such as the user credence and the diffusion of information system are overlooked ( Gefen, 2003, An derson, 1999, Moore, 1996 ) . Kirk ( 2003 ) has noted that at once there is no societal model for EMR credence.The closest model theoretical account, which measures perceived usefulness and sensed easiness of usage, that can be pick out is the Technology Acceptance Model ( TAM ) proposed by Davis ( 1989 ) . Tsiknakis ( 2002 ) , Einarson ( 1993 ) , and Neilder ( 1997 ) added that hapless presentation of patient s informations can take to ill informed clinical professionals, medicine mistakes, inappropriate repeat of probe, supernumerary referrals, and waste of clinical clip and other resources. Indeed, hapless presentation of patient s information is an interface issue, which warrants more investigation.In obtaining the user credence of wellness attention, peculiarly its system interface,Rosenbaum ( 1998 ) proposed six successful techniquesInvolving the user community in needs analytic thinking and demands definition.Designating members of the user community who are involved in t he system design as don ( people who receive first preparation and extended preparation ) .Conducting undertaking analysis of the full work procedure, non merely the partsinvolving the clinical information system.Performing user surveies of prior paper and pencil paradigms with typical users.Conducting repetitious serviceability testing of consecutive paradigms. see infirmaries and other scenes of usage to detect the work procedure, usage of predecessor systems, and beta-test installingSurveies statistics There is scarce of surveies sing EMR usage in Indian context. Results of some relevant surveies are as follows-Consequence of a research done by Sequist et Al was as follows- The overall response rate was 56 % . Of reacting clinicians, 66 % felt that the EHR execution procedure was positive. One-third ( 35 % ) believed that the EHR improved overall quality of attention, with many ( 39 % ) touch modality that it decreased the quality of the patient-doctor interaction. One-third o f clinicians ( 34 % ) reported consistent usage of electronic reminders, and self-report that EHRs improve quality was strongly associated with increased use of the EHR ( odds ratio 3.03, 95 % assurance interval 1.05-8.8 ) . The bulk ( 87 % ) of clinicians felt that information engineering could potentially better quality of attention in rural and underserved scenes through the usage of tools such as on-line information beginnings, telemedicine plans, and electronic wellness records.In a survey conducted in the United States, the most normally cited barriers to utilize of EMR systems in infirmaries were unequal uppercase for purchase ( 74 % ) , care costs ( 44 % ) , opposer on the portion of doctors ( 36 % ) , ill-defined return on investing ( 32 % ) , and deficiency of handiness of trained staff ( 30 % ) . Hospitals that had select EMR systems were less likely to mention four of these five concerns ( all except doctors opposition ) as major barriers to acceptance than were infi rmaries that had non adopted such systems.When most of the infirmaries or professionals speak approximately high cost of EMR, a cost benefit analysis of EMR in primary attention done by Wang et Al shows, In the 5-year cost-benei?t theoretical account ( Table 3 ) , the net benei?t of implementing a full electronic medical record system was $ 86,400 per supplier. Of this sum, dwell eggs in drug outgos made up the largest proportion of the benei?ts ( 33 % of the sum ) . Of the staying classs, about half of the entire nest eggs came from decreased radiology use ( 17 % ) , decreased charge mistakes ( 15 % ) and betterments in charge gaining control ( 15 % ) .Though non all benei?ts of an electronic medical record are mensurable in i?nancial footings other benei?ts include improved quality of attention, reduced medical mistakes, and better entree to information.CURRENT SCENARIO IN INDIAThe Department of Information Technology ( DIT ) , Ministry of Communication an Information Technolo gy ( MCIT ) have funded several undertakings during the past decennary for development of IT based healthcare solutions. During the class of these undertakings, the demand for a standard EHR for the state has been strongly felt for interoperable health-care solutions. During the meetings of the National Knowledge Commission for making the national wellness information sciences vision for India, the demand for standard EHR with unafraid storage and entree of EHRs in a storage system crossing.TheA currentA wayA ofA developingA andA usingA healthcareA informationA storeA systemsA hasA led toA aA chaoticA stateA ofA affairsA dueA toA followingA groundsa? TheyA haveA beenA developedA independentlyA andA doA notA easilyA interoperateA withA each other.a? TheyA followA theirA ownA conventionA ofA making, A maintaining, A andA storingA Electronic HealthA RecordsA ( EHRs ) A ofA patients.a? IfA aA patientA isA treatedA atA differentA hospitalsA atA differentA cases, A differentA EHRs areA g eneratedA andA storedA forA theA sameA patientA byA theA twoA differentA information systemsA inA useA atA theA twoA hospitals.A AA singleA EHRA forA anA individualA isA desirable irrespectiveA ofA his/herA timeA andA placeA ofA intervention.a? EachA systemA hasA itsA ownA wayA ofA creatingA andA managingA itsA storageA ofA EHRs. Obviously, A such A an A information A shop A is A based A on A both A comparative A database engineering, A due A to its A ubiquitousness A and A adulthood A in A pull offing A big A volume A of information, A andA mediaA storageA package, A forA exampleA XrayA pictureA file awaying. DifferentA systemsA useA differentA relationalA databasesA andA differentA mediaA storage softwareA makingA dataA transferA acrossA systemsA unthinkable/inconvenient.a? MostA ofA theA existingA systemsA useA centralizedA storage, A leadingA toA limitedA scalability andA poorA reliabilityA ( singleA pointA ofA failure ) .AsA aA consequence, A itA hasA becomeA difficultA toA e xchangeA EHRsA acrossA differentA systemsA andA to haveA aA unifiedA informationA systemA toA dealA withA oneA EHRA perA person, A irrespective ofA theA timeA andA placeA ofA treatmentA ofA anA person.