Report on Case Study an Example by

Report on Case Study Within a given workplace environment it is every managers desire to get the best out his or her employee(s) have a job done in a desired manner. Its the efficiency as well as effectiveness of employees in terms of output that determine the overall output of an organization. However, it is not an easy task to achieve if the morale of employees is downward they do not feel motivated (Adair, 1996:2). Motivation can generally be defined as the innate forces within an individual that drives his or her and as such influences the path, intensity and his or her persistence toward voluntary behavior. Morale on the other hand refers to the level of confidence or an employee(s) level of optimism toward performing a task. An employee with high morale is a motivated one and vice versa. Need essay sample on "Report on Case Study" topic? We will write a custom essay sample specifically for you Proceed Motivation forms one of the essential component drivers in individual performance and behavior and as such is considered as an integral part of the engagement level of the said employee (Allison: 236). For any organization to be competitive one of the key indicators is normally an engaged workforce however, it is not easy to motivate an employee rather it is a near impossibility. All that is possible is how to influence the motivation of an employee. The search to have a motivated workforce that is very engaged in its work has become very challenging indeed. There seems to be a lack of understanding of how employers can motivate their staff. This paper thus concerns itself with the task of improving motivation and morale. It draws relevance from various researches while also taking into consideration a case study and answering questions posed about motivation. Firstly, I will discuss the various individual characteristics that are likely to influence the behavior of a member of staff. For instance, the level of self-esteem would be influential on the behavior of staff. Self-esteem is one of the indicators that would impact on the performance as well as behavior of a staff member. Self esteem can be defined generally as the amount of value an individual attaches or rather places on themselves. There are two kinds of self-esteem; Low and high self esteem. A high self-esteem staff is one who places a lot of value on him or herself, while a person with low self esteem place or attaches very little on him or herself. It is usually not very easy and at certain times impossible for any individual to remain unmoved and indifferent to information that has a bearing on their self-esteem. Instances of a decrease or increase of the level of self-esteem have resulting emotional reactions. These resulting strong emotional reactions may cause a staff member to either be receptive or very unreceptive to others and might to a certain degree affect their level of performance within the workplace. Besides, the fluctuations in the level of self-esteem may coincide with success or failures. Employees with a high self esteem are likely to give better output in terms of job done but may also be affected.. Self esteem may also make employees develop social groups that would hinder effective interaction between employees. The other individual characteristic that will definitely affect behaviors of staff within a given workplace is that of attitude. Attitude can basically be defined as the hypothetical construct representing a persons preference and/dislikes for a particular thing. There are three kinds of attitude; positive, neutral and negative. In certain instances people can become very ambivalent about objects that they are neither positive nor negative about the particular item. A persons attitude is born out of his or her personal judgment of a situation, place or thing. A negative attitude would be a hindrance to good performance level. Another characteristic that would influence the behaviors of staff member is the social behavior. There are basically two types of social behavior i.e. pro-social or antisocial. The pro-social employee is able to interact freely and communicate effectively with the rest while an anti-social one will not. It is of great importance for an employer to have a clearer understanding of his or her employees as well as perception so as to be able to influence their motivation. This is because human beings are different and their needs and expectations vary like their personalities. Considering Maslow needs hierarchy theory, every individual is triggered virtually by more than just needs but rather these needs come at varying hierarchy with vary effect on the individuals particular behavior. According to him, the hierarchy model theory pursues a holistic path, with the idea of merger the long list of needs into five fundamental categories of hierarchy The psychological needs in this case include such things like water, air, food shelter among many others and are usually at the base of the pyramid. However, individuals are different and due to the difference in personality would mean that there would b e differences of the individuals preferred physiological needs in order to priority would be important. Since you might want to promote someone by giving him or her physiological need she does not prefer. The next level is that of safety needs which involves an individuals desire to be in secure and stable environment with the absence of pain, illness or threat to his or her life. According to Maslow, human beings are motivated by various needs but the origin is usually the lowest unsatisfied need at that particular ((McShane, 2007:100). At the initial stage the physiological needs are to be first satisfied to as to move up the hierarchy. This means that the physiological needs do then become the primary motivator to every employee. It is then of great importance for every human resource management/employer to understand to help them satisfy their primary needs that would be primarily motivate them toward high level of performance. Even though it is not always easy for people to always this needs hierarchical theory model in satisfaction of needs, it however presents a good case to launch form. For instance, the realization that one would actually self actualize even in a place considered insecure can offer better explanation to employers to help them understand the various employees within their workplace so as to get the best out of them in order to optimize their potential and increase productivity. Moreover, it can take like forever for one to satisfy his or her needs and the needs keep on changing with time meaning without a better understanding as well as perception it is not possible to influence the level of motivation. The third aspect of the article that would tackle involves the values that would affect productivity as well as satisfaction (Allison: 237). In essence the values that affect the level of productivity are usually directly or indirectly with the management but effectively with the employees. A highly motivated employee would most likely give his or her best to help push up the level of production. Equally an employee with high morale would be driven to exert his or her effort to ensure that the task assigned to him or she is effectively and efficiently performed. On the other hand, when these two aspects are missing it is not possible for the employees to give their best. When it comes to the level of satisfaction there are two basic values that are related to satisfaction are expectation as well as needs of an employee. Expectation can be defined as the value of any opportunity, which a person attaches to something and is dependent on some contingent event. According to a theory on expectation the basis of interest is effort, a persons real exertion of energy. This theory states that the action of an individual in a given workplace is greatly dependent on the expectation that an act will result in an outcome and on the attractiveness of the outcome to the given individual (McShane, 2007:89). This theory suggests that an employees motivation is usually influenced by all these factors of effort-to-performance expectancy, outcome valence and preference to outcome expectancy. In the event that any of these components weakens, so does the level of satisfaction of the individual, which in effect results in depleted level of motivation. On the other hand needs are necessities that an individual requires to live a sustainable life. A persons needs are buttressed through the process of learning especially during childhood, parental styles and the social norms. As was put forward by one psychologist known as David McClelland there are various needs which include; need for achievement, need for affiliation, need for power among others. Individuals who have a strong desire to achieve always want to attend reasonably challenging tasks through their individual effort. This various needs affect people in various ways, as an individual would only be satisfied if for instance his need for affiliation, power or achievement is fulfilled. Both needs and expectations have a great bearing on the level of productivity in an organization. When individual needs as well as expectation are used they tend to be very responsive and feel more motivated tasks given to them thereby increasing their level of productivity, which translates to high level of production for the organization, by its employees. The fourth question that I will discuss borders on the various basic motivation concepts that are normally considered relevant to every organization. According to Fredrick Hezberg there are theories of motivation; hygiene theory and motivation theory. In his argument to advance motivational theory, they involve what are referred to as the hygiene factors that encompass the work as well as organizational environment. Hygiene factors cover the organization, the policies and the administration of eh company, the type of supervision, which encompasses, leadership and management that employees perceive while at the work place. Additionally, such aspects like salary and wages, status of the employee within the organization, job security, the prevailing conditions at work as well as interpersonal relations between the management and the rest of the workforce (employees). These do not necessitate employee motivation, but their essence will surely lead to a high level of dissatisfaction of th e employee. The other aspects include; achievement, recognition, personal growth or advancement and interest in job. In his prospective Hezberg argued that both the two approaches must be carried out simultaneously so as to alter the aim of employee motivation. In effect he suggests that employees ought to be treated in the best way possible to limit the level of dissatisfaction. Thus, motivation is about inducing employees to move in a certain way toward goal specifically stated by the organization. The goals as well as the motivation must be in tandem with the corporate policy of the organization. They must be designed to favor the situation and to the company. When an employee talks about personal growth he or she is looking for the chance to progress within the social, economical, spiritual as well as political growth. When the organization offers employees the chance to advance, like for instance to enter into a managerial position, they are likely to work hard. When employees feel their job is safe and are comfortable with the wages they get and consider their status as well as salary as fair they are likely to have high morale. In instances where employees make employees feel as partners in the organization. For instances, the management shares successes as well as the failures and involves the employees in decision they would feel proud and motivated. Even though money seems to b e the greatest motivator there are other aspects that cannot be ignored. Semlers approach as concerns seems to work a little bit. For fact he is incorporated a few aspects of employee motivation in his management style. For instance, in this case he motivates employees by offering their autonomy in decision-making. This has a two-fold effect one, the employees feel they own the company and as such anybody who owns something will always want the best for it. It means every decision the employees make should be in the interest of the company. However, the level of autonomy that he is offered is too much as the employees run and make virtually every decision. What he should do is first to reverse the system by having representatives of employees or doing regular sampling on the kind of policies the employees want formulated then discuss them at board level. If semler really wants to uncover gold then he needs to try other approaches and integrate them with his. Secondly, instead of just leaving the entire decision making process to the employees and overturning earlier discussions made by employees he should offer the employees a chance to move up in the rank to management level. For one right now the employees might not really want to grow, since there might not be any need if the managers can be overturned and the employees becoming their supervisors. Taking into consideration theory X which believes that any given set up is inherently distasteful and that people are equally inherently lazy and unambitious and then with theory Y where it is believed that everyone enjoys working, it is as natural as play, which Semco seems to be applying. Theory Y is very good on its own but something you might find some employees who are inherently lazy so some fear needs to be instilled in their either through supervision or nay other such measure. The management of Semco can as well employ the theory of motivation based on an entrepreneur mindset. This theory would go beyond merely sharing profits and stock option with them. It encompasses the management instilling the feeling that they are partners and not just employees. Currently, the autonomy given the employees may not be enough, the management must demonstrate leadership and be involved in decision making too. Finally, the management needs to have a better understanding of every employee within the workplace as some of them may have needs and expectation beyond mere salary likes. The effect of employees raising their own salaries may also not work. For example, the employees may be too scared of raising the salary to a satisfactory level as their accounts would be reviewed later, additionally; they might award themselves salaries they do not deserve. The salaries should be managed independently but the management needs to receive recommendation from the employees, which they will look into and make considerations. Conclusion Employee motivation remains a very significant aspect of management that any successful business or organization cannot just wish away. However, there is no single definite way to motivate employees, but rather a combination of many process. In essence any employer or manger cannot just pick on one single theory and expect to be very successful it may work for sometime and fail. He must first begin with understanding his/her employee(s). Anyhow, one of the most effective approaches would be hygiene theory approach, as it encompasses various aspects of employee motivation. Reference: Adair, John, 1996: effective motivation; how to get extraordinary results from everyone. Pan books UK, pg 2-14, 30 Allison James, Integrative Case Study B: What makes people want to come to work on Mondays? Australian Maritime College pg 236-237 Gary P. Latham, Christopher T. Ernst 19 May 2006 Center for Creative Leadership, Singapore University of Toronto, Canada James S, Ann Bruce, 2003, employee motivation, McGraw-Hill Roseville Australia, pg 1 McShane S. Travaglione T, 2007: Organizational Behaviour on the Pacific Rim.2nd McGraw-Hill Roseville Australia. Susan M Hearthfield, 2007 Trust Rules: The most important secret about trust, Pg 1)

Accounting Standard 7 Essay Example

Accounting Standard 7 Essay Example Accounting Standard 7 Essay Accounting Standard 7 Essay Accounting Standard (AS) 7* (revised 2002) Construction Contracts (This Accounting Standard includes paragraphs set in bold italic type and plain type, which have equal authority. Paragraphs in bold italic type indicate the main principles. This Accounting Standard should be read in the context of its objective and the Preface to the Statements of Accounting Standards 1 . Accounting Standard (AS) 7, Construction Contracts (revised 2002), issued by the Council of the Institute of Chartered Accountants of India, comes into effect in respect of all contracts entered into during accounting periods commencing on or after 1-4-2003 and is mandatory in nature2 from that date. Accordingly, Accounting Standard (AS) 7, ‘Accounting for Construction Contracts’, issued by the Institute in December 1983, is not applicable in respect of such contracts. Early application of this Standard is, however, encouraged. The following is the text of the revised Accounting Standard. Objective The objective of this Statement is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Because of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods. Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is * Originally issued in December 1983 and titled as ‘Accounting for Construction Contracts’. Attention is specifically drawn to paragraph 4. 3 of the Preface, according to which Accounting Standards are intended to apply only to items which are material. 1 Reference may be made to the section titled ‘Announcements of the Council regarding status of various documents issued by the Institute of Chartered Accountants of India’ appearing at the beginning of this Compendium for a detailed discussion on the implications of the mandatory status of an accounting standard. 2 110 AS 7 (revised 2002) performed. This Statement uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of profit and loss. It also provides practical guidance on the application of these criteria. Scope 1. This Statement should be applied in accounting for construction contracts in the financial statements of contractors. Definitions 2. The following terms are used in this Statement with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use. A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus percentage of these costs or a fixed fee. 3. A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel. A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 4. For the purposes of this Statement, construction contracts include: (a) contracts for the rendering of services which are directly related Construction Contracts 111 o the construction of the asset, for example, those for the services of project managers and architects; and (b) contracts for destruction or restoration of assets, and the restoration of the environment following the demolition of assets. 5. Construction contracts are formulated in a number of ways which, for the purposes of this Statement, are classified as fixed price contracts and cost plus contracts. Some construction contracts may contain characteristics of both a fixed price con tract and a cost plus contract, for example, in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 22 and 23 in order to determine when to recognise contract revenue and expenses. Combining and Segmenting Construction Contracts 6. The requirements of this Statement are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Statement to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts. . When a contract covers a number of assets, the construction of each asset should be treated as a separate construction contract when: (a) separate proposals have been submitted for each asset; (b) each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and (c) the costs and revenues of each asset can be identified. 8. A group of contracts, whether with a single customer or with several customers, should be treated as a single construction contract when: (a) the group of contracts is negotiated as a single package; (b) the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and 112 AS 7 (revised 2002) (c) the contracts are performed concurrently or in a continuous sequence. 9. A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset should be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or (b) the price of the asset is negotiated without regard to the original contract price. Contract Revenue 10. Contract revenue3 should comprise: (a) the initial amount of revenue agreed in the contract; and (b) variations in contract work, claims and incentive payments: (i) to the extent that it is probable that they will result in revenue; and (ii) they are capable of being reliably measured. 1. Contract revenue is measured at the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next. For example: (a) a contractor and a customer may agree to variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was initially agreed; b) the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; (c) 3 the amount of contract revenue may decrease as a result of See also Accounting Standards Interpretation (ASI) 29 published elsewhere in this Compendium. Construction Contracts 113 penalties arising from delays caused by the contractor in the completion of the contract; or (d) when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. 2. A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or des ign of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and b) the amount of revenue can be reliably measured. 13. A claim is an amount that the contractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations. Therefore, claims are only included in contract revenue when: (a) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and (b) the amount that it is probable will be accepted by the customer can be measured reliably. 14. Incentive payments are additional amounts payable to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract. Incentive payments are included in contract revenue when: (a) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and (b) the amount of the incentive payment can be measured reliably. 114 AS 7 (revised 2002) Contract Costs 15. Contract costs should comprise: (a) costs that relate directly to the specific contract; (b) costs that are attributable to contract activity in general and can be allocated to the contract; and (c) such other costs as are specifically chargeable to the customer under the terms of the contract. 6. Costs that relate directly to a specific contract include: (a) site labour costs, including site supervision; (b) costs of materials used in construction; (c) depreciation of plant and equipment used on the contract; (d) costs of moving plant, equipment and materials to and from the contract site; (e) costs of hiring plant and equipment; (f) costs of design and technical assistance that is directl y related to the contract; the estimated costs of rectification and guarantee work, including expected warranty costs; and g) (h) claims from third parties. These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 17. Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) insurance; Construction Contracts 115 b) costs of design and technical assistance that is not directly related to a specific contract; and (c) construction overheads. Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs as per Accounting Standard (AS) 16, Borrowing Costs. 18. Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. 19. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract. Such costs include: (a) general administration costs for which reimbursement is not specified in the contract; (b) selling costs; (c) research and development costs for which reimbursement is not specified in the contract; and (d) depreciation of idle plant and equipment that is not used on a particular contract. 20. Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract. However, costs that relate directly to a contract and which are incurred in securing the contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period. 116 AS 7 (revised 2002) Recognition of Contract Revenue and Expenses 21. When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract should be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the reporting date. An expected loss on the construction contract should be recognised as an expense immediately in accordance with paragraph 35. 22. In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) total contract revenue can be measured reliably; (b) it is probable that the economic benefits associated with the contract will flow to the enterprise; (c) both the contract costs to complete the contract and the stage of contract completion at the reporting date can be measured reliably; and (d) the contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 3. In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the enterprise; and (b) the contract costs attributable to the contract, whether or not specifically reimbursable, can be clear ly identified and measured reliably. 24. The recognition of revenue and expenses by reference to the stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract Construction Contracts 117 costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period. 25. Under the percentage of completion method, contract revenue is recognised as revenue in the statement of profit and loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in the statement of profit and loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 35. 26. A contractor may have incurred contract costs that relate to future activity on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. 7. When an uncertainty arises about the collectability of an amount already included in contract revenue, and already recognised in the statement of profit and loss, the uncollectable amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. 28 . An enterprise is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) each party’s enforceable rights regarding the asset to be constructed; (b) the consideration to be exchanged; and (c) the manner and terms of settlement. It is also usually necessary for the enterprise to have an effective internal financial budgeting and reporting system. The enterprise reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. 29. The stage of completion of a contract may be determined in a variety 118 AS 7 (revised 2002) of ways. The enterprise uses the method that measures reliably the work performed. Depending on the nature of the contract, the methods may include: (a) the proportion that contract costs incurred for work performed upto the reporting date bear to the estimated total contract costs; or (b) surveys of work performed; or (c) completion of a physical proportion of the contract work. Progress payments and advances received from customers may not necessarily reflect the work performed. 30. When the stage of completion is determined by reference to the contract costs incurred upto the reporting date, only those contract costs that reflect work performed are included in costs incurred upto the reporting date. Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and (b) payments made to subcontractors in advance of work performed under the subcontract. 31. When the outcome of a construction contract cannot be estimated reliably: (a) revenue should be recognised only to the extent of contract costs incurred of which recovery is probable; and (b) contract costs should be recognised as an expense in the period in which they are incurred. An expected loss on the construction contract should be recognised as an expense immediately in accordance with paragraph 35. 32. During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably. Nevertheless, it may be probable that the enterprise will recover the contract costs incurred. Therefore, contract Construction Contracts 119 revenue is recognised only to the extent of costs incurred that are expected to be recovered. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenue. In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 35. 33. Contract costs recovery of which is not probable are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs may, therefore, need to be recognised as an expense immediately include contracts: (a) which are not fully enforceable, that is, their validity is seriously in question; (b) the completion of which is subject to the outcome of pending litigation or legislation; (c) relating to properties that are likely to be condemned or expropriated; (d) where the customer is unable to meet its obligations; or (e) where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. 4. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract should be recognised in accordance with paragraph 21 rather than in accordance with paragraph 31. Recognition of Expected Losses 35. When it is probable that total contract costs wil l exceed total contract revenue, the expected loss should be recognised as an expense immediately. 36. The amount of such a loss is determined irrespective of: (a) whether or not work has commenced on the contract; 120 AS 7 (revised 2002) (b) the stage of completion of contract activity; or (c) the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 8. Changes in Estimates 37. The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see Accounting Standard (AS) 5, Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies). The changed estimates are used in determination of the amount of revenue and expenses recognised in the statement of profit and loss in the period in which the change is made and in subsequent periods. Disclosure 38. An enterprise should disclose: (a) the amount of contract revenue recognised as revenue in the period; (b) the methods used to determine the contract revenue recognised in the period; and (c) the methods used to determine the stage of completion of contracts in progress. 39. An enterprise should disclose the following for contracts in progress at the reporting date: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) upto the reporting date; (b) the amount of advances received; and (c) the amount of retentions. 40. Retentions are amounts of progress billings which are not paid until the satisfaction of conditions specified in the contract for the payment of such Construction Contracts 121 amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. 41. An enterprise should present: (a) the gross amount due from customers for contract work as an asset; and (b) the gross amount due to customers for contract work as a liability. 42. The gross amount due from customers for contract work is the net amount of: (a) costs incurred plus recognised profits; less (b) the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 43. The gross amount due to customers for contract work is the net amount of: (a) the sum of recognised losses and progress billings; less (b) costs incurred plus recognised profits for all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 4. An enterprise discloses any contingencies in accordance with Accounting Standard (AS) 4, Contingencies and Events Occurring After the Balance Sheet Date4 . Contingencies may arise from such items as warranty costs, penalties or possible losses. Pursuant to AS 29, Provisions, Contingent Liabilities and Contingent Assets, becoming mandatory in respect of accounting period s commencing on or after 1-42004, all paragraphs of AS 4 that deal with contingencies stand withdrawn except to the extent they deal with impairment of assets not covered by other Indian Accounting Standards. Reference may be made to Announcement XX under the section titled Announcements of the Council regarding status of various documents issued by the Institute of Chartered Accountants of India appearing at the beginning of this Compendium. 4 122 AS 7 (revised 2002) Appendix The appendix is illustrative only and does not form part of the Accounting Standard. The purpose of the appendix is to illustrate the application of the Accounting Standard to assist in clarifying its meaning. Disclosure of Accounting Policies The following are examples of accounting policy disclosures: Revenue from fixed price construction contracts is recognised on the percentage of completion method, measured by reference to the percentage of labour hours incurred upto the reporting date to estimated total labour hours for each contract. Revenue from cost plus contracts is recognised by reference to the recoverable costs incurred during the period plus the fee earned, measured by the proportion that costs incurred upto the reporting date bear to the estimated total costs of the contract. The Determination of Contract Revenue and Expenses The following example illustrates one method of determining the stage of completion of a contract and the timing of the recognition of contract revenue and expenses (see paragraphs 21 to 34 of the Standard). (Amounts shown hereinbelow are in Rs. lakhs) A construction contractor has a fixed price contract for Rs. 9,000 to build a bridge. The initial amount of revenue agreed in the contract is Rs. 9,000. The contractor’s initial estimate of contract costs is Rs. 8,000. It will take 3 years to build the bridge. By the end of year 1, the contractor’s estimate of contract costs has increased to Rs. 8,050. In year 2, the customer approves a variation resulting in an increase in contract revenue of Rs. 200 and estimated additional contract costs of Rs. 150. At the end of year 2, costs incurred include Rs. 100 for standard materials stored at the site to be used in year 3 to complete the project. The contractor determines the stage of completion of the contract by Construction Contracts 123 alculating the proportion that contract costs incurred for work performed upto the reporting date bear to the latest estimated total contract costs. A summary of the financial data during the construction period is as follows: (amount in Rs. lakhs) Year 1 Year 2 Year 3 Initial amount of revenue agreed in contract Variation Total contract revenue 9,000 - - 9,000 9,000 200 9,200 6,168 2,032 8,200 1,000 74% 9,000 200 9,200 8,200 - - 8,200 1,000 100% Contract cos ts incurred upto the reporting date 2,093 Contract costs to complete Total estimated contract costs Estimated Profit Stage of completion 5,957 8,050 950 26% The stage of completion for year 2 (74%) is determined by excluding from contract costs incurred for work performed upto the reporting date, Rs. 100 of standard materials stored at the site for use in year 3. The amounts of revenue, expenses and profit recognised in the statement of profit and loss in the three years are as follows: Upto the Reporting Date Year 1 Revenue (9,000x . 26) Expenses (8,050x . 26) Profit 2,340 2,093 247 2,340 2,093 247 Recognised in Recognised in Prior years current year 124 AS 7 (revised 2002) Year 2 Revenue (9,200x . 74) Expenses (8,200x . 4) Profit Year 3 Revenue (9,200x 1. 00) Expenses Profit 9,200 8,200 1,000 6,808 6,068 740 2,392 2,132 260 6,808 6,068 740 2,340 2,093 247 4,468 3,975 493 Contract Disclosures A contractor has reached the end of its first year of operations. All its contract costs incurred have been paid for in cash and all its progress billings and advances have been received in cash. Contract costs incurred for contracts B, C and E inc lude the cost of materials that have been purchased for the contract but which have not been used in contract performance upto the reporting date. For contracts B, C and E, the customers have made advances to the contractor for work not yet performed. Construction Contracts 125 The status of its five contracts in progress at the end of year 1 is as follows: Contract (amount in Rs. lakhs) A Contract Revenue recognised in accordance with paragraph 21 Contract Expenses recognised in accordance with paragraph 21 Expected Losses recognised in accordance with paragraph 35 Recognised profits less recognised losses Contract Costs incurred in the period B C D E 55 55 30 (30) 100 Total 1,300 1,215 70 15 1,420 45 520 380 200 110 - 35 450 350 250 - 70 - 40 30 (90) 110 510 450 250 Contract Costs incurred recognised as contract expenses in the period in accordance with paragraph 21 110 Contract Costs that relate to future activity recognised as an asset in accordance with paragraph 26 Contract Revenue (see above) Progress Billings (paragraph 40) Unbilled Contract Revenue Advances (paragraph 40) 450 350 250 55 1,215 - 60 100 - 45 55 55 - 25 205 1,300 1,235 65 125 145 520 380 200 100 520 380 180 45 - - 80 - 20 20 - 126 AS 7 (revised 2002) The amounts to be disclosed in accordance with the Standard are as follows: Contract revenue recognised as revenue in the period (paragraph 38(a)) Contract costs incurred and recognised profits (less recognised losses) upto the reporting date (paragraph 39(a)) Advances received (paragraph 39(b)) Gross amount due from customers for contract work- presented as an asset in accordance with paragraph 41(a) Gross amount due to customers for contract work- presented as a liability in accordance with paragraph 41(b) 1,300 1,435 125 220 (20) The amounts to be disclosed in accordance with paragraphs 39(a), 41(a) and 41(b) are calculated as follows: (amount in Rs. lakhs) A Contract Costs incurred Recognised profits less recognised losses 110 35 145 Progress billings Due from customers Due to customers 100 45 - B 510 70 580 520 60 - C 450 30 480 380 100 - D 250 (90) 160 180 - (20) E 100 (30) 70 55 15 - Total 1,420 15 1,435 1,235 220 (20) The amount disclosed in accordance with paragraph 39(a) is the same as the amount for the current period because the disclosures relate to the first year of operation.

Using Beowulf in the Secondary Education Classroom Research Paper

Using Beowulf in the Secondary Education Classroom - Research Paper Example During the Anglo Saxon era story telling was an integral part of their daily life. Storytelling had a huge significance to the societies them. Storytelling was done for entertainment, to teach, and as a pastime. As a result of their storytelling culture, they are able to keep certain aspects of social conducts in check. The resulting situation is one in which people were able to know the social standards of conduct that is expected of them by the society. It was also used as a way of passing of culture from generation to generation. The stories that were traditionally told in the Anglo Saxon societies had a number of cultural messages that were passed to the audience (Zimmerman 125). As a result of this nature, they were able to give cultural details to people, enabling the continuity of the society’s cultural values. This is the reason as to why storytelling is commonly referred to as one of the most effective means through which societies in the Anglo Saxon era made sure tha t they preserved their culture from one generation to another. Traditionally the Anglo Saxon culture was always passed from one generation to another through oral literature. This made oral literature an important part of the lives of the people during the Anglo Saxon era. The thing about oral literature that is closely dependent on language. Understanding of a community’s linguistic history will enable someone to understand their oral literature. The English language has undergone some changes between the time of Anglo Saxon and the modern British society (Davison, Jon, Caroline Daly, and John Moss 99). This kind of understanding will help someone in getting the most from Anglo Saxon epic poems such as Beowulf. This will also enhance their use in literal and linguistic arts education. The poem depicts the warrior culture of Europe during the period of Anglo Saxon. This is in many ways of high historical

Illegal immigration of Mexico Essay Example | Topics and Well Written Essays - 750 words

Illegal immigration of Mexico - Essay Example Tighter border control would be the first necessary solution for the problem of illegal immigration. Tighter border control must be enforced through increased manpower and the integration of better technology into the system. According to Krikorian, the current state of manpower for border control has only one man guarding an entire mile of the borderline. (Krikorian 2006) It is of no surprise then that illegal immigrants can sneak in during their watch. The government must thus appropriate sufficient funds to employ additional border guards. Increased manning of the Mexican border, however, would not be sufficient by itself to effectively tighten border control and decrease the number of illegal entries. An increase in manpower must also be accompanied by an upgrading of the currently technology, such as sensors and floodlights, for example, that are being used in border control. The construction of heavier and taller fences with adequate lighting to replace the weak wire fences tha t litter the borderline is one basic upgrade that would already be of much help. Although this upgrade would come at a cost, it would be worth it because the economic costs being borne by the government and the citizenry as a consequence of illegal immigration far outweighs the cost of such upgrades. Second, a national verification system accessible to prospective employers must be set up to ensure secure verification of a prospective employee's legal status. Right now, illegal immigrants are easily entering employment with the assistance of a black market catering to the manufacture of false identification papers. Since the documents that are being required for employment can be readily falsified, employers sometimes unwittingly employ illegal immigrants. As such, there is a need to set up a secure and comprehensive database of all citizens, legal immigrants, and foreign nationals with work permits so that companies and employers can verify the work eligibility of an applicant. According to Mazzolia and Simpson, such a system was already proposed much earlier upon the enactment of the 1986 Immigration Reform and Control Act but was left unimplemented to pacify interest groups who objected to such a system as intrusive of personal privacy. (Mazzolia, 2006) This intrusion on pers onal privacy would supposedly occur since the open access to such a system would allow an employer to verify the records not only of his applicants but also of his next-door neighbor. While such abuses are indeed possible with the proposed system, the effectivity and necessity of implementing such a system justifies such a sacrifice. According to Vaughan of the Center for Immigration Studies, a similar pilot program launched in 1997 succeeded not only in detecting illegal alien applicants but was also shown to effectively dissuade illegal aliens from seeking employment in such establishments. (Vaughan 2006) With such a high probability of success, we cannot afford to forfeit the use of such a system for privacy concerns that can actually be tempered by limiting the extent of personal information that would be available in the

Culture and Care Value Base Essay Example for Free

Culture and Care Value Base Essay In this assignment I am going to examine and explain my own personal values and principles influence my own work in professional practice. I will compare my principles and values with the Northern Ireland Social Care Council codes of practice and the Care Value Base. The NISCC and the Care Value Base have many similar codes of practice which all health and social care practitioners should adhere by and work with. The values I feel that are relevant within my experience of healthcare and within my current placement are confidentiality, dignity and respect, effective communication, anti-discriminatory practice and culture and beliefs. In researching NISCC codes of practice and the Care Value Base, I have found that their values are also similar to my own values within my care practice. The first value I am going to discuss is confidentiality. According to the Care Value Base maintaining confidentiality of information is an important part of caring. Any information clients give is private and confidential. Individuals need to be aware of what they say to other carers and clients and also who have access to client files. Previously undergoing work experience in the stroke ward I found that all patients’ medical information is on a clipboard on the front of their bed, anyone could read this information, I feel the patient’s confidentiality is  being breached. During my work placement at Ceara School, I observed that each pupil has individual care folders within school; these are kept in a secure filling cabinet and only the members of staff who are looking after a particular pupil is allowed access, I feel this is very good practice to uphold confidentiality. Within my placement I feel my values would be similar to the Care Value base, if a service user informed me of private information I would keep it to myself to build trust and confidence unless the individual or others were at harm. The second value that I feel is most important and relevant to my experience and work placement is effective communication. According to NISCC, one of their codes of practice is to communication in an appropriate, open, accurate and straightforward way. Within my work placement you have to have recognition and respect of the pupil’s opinions and ideas so they gain confidence within you and be more comfortable to talk. You also have to talk respectfully and use a lot of humor and creativity to keep them interested. On a regular basis there are group conversations and also one to one conversations, simple language is used that is easily understood and additionally open questions are applied to develop the conversation. With having previous work experience in Craigavon Area Hospital I have learnt the importance of communication. Many doctors used jargonistic terms, which can be very hard for patients to understand, I consider this to be ineffective communication. I feel my values are comparable to those of the Northern Ireland Social Care Council. I think that my value of communication within my work placement will come across positively. While in placement I make the speaker feel heard and understood, I make sure to create an environment where pupils feel safe to express ideas opinions and feelings. I keep suitable eye contact and show interest in what is being said and sure my posture is open and inviting. The Care Value Base deems that it is important to acknowledge an individuals personal beliefs and identity. The NISCC feel that respective diversity and different cultures and values are very significant and can have extensive affects on a persons care. I went to an integrated secondary school with many cultures and religions. I took part in a multi-cultural day in school, I got to see other communities and cultures and what they believed in, this widened my views and changed my opinions of different religions. While in Craigavon Area Hospital completing work experience I learned that meals and meal times were very important in some religions and culture. Some individuals were vegetarian; I had to be very respectable of their culture and identity. They were supplied with a different menu with different foods that they could choose this promotes the right of choice and independence. Before my work placement commenced I hoped that the employees and pupils had the same value as myself in consideration of different cultures and are open to express their beliefs and identity and be proud of who they are. My next value is extremely important in my care practice and that is upheld by NISCC and the Care Value Base is anti-discriminatory practice. Anti-discriminatory practice is action to prevent discrimination against people on the grounds of race, class, gender and disability. Anti-discriminatory practice promotes equality by introducing anti-discriminatory policies in different situations of work. http://uk.ask.com/question/what-is-the-definition-of-anti-discriminatory-practice The Care Value Base describes one of their values by promoting anti-discriminatory practice and to protect the individual from abuse. There are many pieces of legislation that are in place to protect individuals from discrimination including the Disability Act 1995, Human Rights Act,  Equality Act 2010 and the Children (Northern Ireland) Order 1995. In my work placement I will work in an anti-discriminatory way, I will not discriminate or judge the service users on their gender, race, class or disability. I believe everyone is different and we all have rights set in place to prevent us from being discriminated against. While undertaking work experience in Craigavon Area Hospital, disabled individuals were protected from discriminatory practice, there were lifts and ramps so all wheel chairs could access the building. There were wide and automatic doors so wheel chairs could get through them with no difficulty, although I feel this is very good practice there was also bad practice within the hospital. I consider individuals with different religions and languages were discriminated against. There were no interpreters for different languages therefore the patients didn’t know what had happened or what was about to happen. I feel my values hinder those of the Care Value Base and I imagine my values will come across positively within my work placement. I feel my personal culture and experience has influenced me in many different ways in supporting users of services and others in health and social care settings. My parents have taught me from a young age to say please and thank you and to be respectful to others. I have grown up knowing these simple values and therefore it has influenced me to show dignity and respect to all service users. Although I am of a Catholic background and practice the Catholic faith, I went to an integrated primary school and secondary school with many different religions and cultures. I now have an understanding of other cultures within health and socials care settings and I am able to accept other religions and their beliefs. I believe this have had a positive influence on my personal culture and experience. When I was in primary school, I met my best friend, he was homosexual. My parents were quite weary of this as they didn’t like the way he dressed and  acted. They came to the terms of his sexual orientation and accepted him; because I have had the privilege of meeting him it has allowed me to open my eyes to all sexual ordinations. When working and supporting users of health and social care service I wouldn’t mind what sexual ordination the service user was, I would not discriminate against them. I would promote and uphold my values to protect them from harm. From experience I know many people have been discriminated on because of their gender. Some individuals will not be chosen for a particular job because they are male/female. Service users are also judged on their sexual ordinations, recently in the news according to Poots, Northern Irelands Health Minister he said that all gay men are not allowed to give blood. I feel this sexual ordination is being discriminated against, it is very bad practice and defeats the purpose of legislation created to protect individuals from this happening. I will promote and uphold my values to protect individuals from being discriminated against. http://www.bbc.co.uk/news/uk-northern-ireland-15014823 I think a pedophile and a murder would cause a barrier in the care setting I am working in. I have grown up knowing that they are bad from family, friends and the media. This may affect and hinder my work but as I am now aware of this negative point I need to work on this barrier. I can not make an assumption until I work and understand them, until then, I will try not to judge this group. New developments and changes to personal values can have a major impact on working in the Health and Social Care sector. Firstly a new development of mine is starting a new course; I have met new people and got to know them. Working in different practices can impact work in a care setting, partnership can be developed and new skills can be gained. I have started a new placement in Ceara School, I am very excited to see if it is the right area of health and social care I want to do further studying in. I feel this experience can be very education and rewarding. This experience will help me in my future and will give me a good start. I can now see that it is the first time I have looking at my values thoroughly and reflected on them, I  will challenge my values to become a better professional. I feel guest speakers were a new development of mine, they give me an insight into their organisation, and they also give me information on how I could get work experience. New developments and changes to my personal values can benefit the service user. I could reflect more in action rather than later, use communication more effectively and user my initiative in different situations. To conclude I believe that personal values is very significant in influencing my own work in the health and social care sector. I have found that my values are similar to the values of the Care Value Base and the Northern Ireland Social Care Council. I have found that there is legislation to protect individuals from unconfidentiality and anti-discriminatory practice also to promote dignity and respect, effective communication and culture and beliefs. I have also explored my new developments and what changes I could make to my personal values to create more effective and efficient care.

How does H.G Wells create suspense in The Cone? Essay -- English Liter

How does H.G Wells create suspense in The Cone? There are numerous techniques that an author can use to create interest and suspense when writing a gothic story. Examples of these are short sentences, pathetic fallacy, and emotive language. However Wells then goes on to combine this with a romantic element, and incorporates a crime of passion into the story. So not only does Wells use the gothic genre and its techniques to create tension, but also that of the romantic genre. This story is written in the third person, which works superbly as it gives an overview of the opinions of all the characters and their thoughts. For instance Wells writes, ‘She had an impulse to warn him in an undertone, but she could not frame a word. â€Å"Don’t go!† and â€Å"Beware of him!† struggled in her mind, and the moment passed.’ This technique allows us to connect with more than one of the characters and understand the different points of view, and feelings emerging from them. In a way it prevents the reader from becoming overly bias, because they can see situations from more than one persons perspective. The story starts with a description, using long sentences and scores of adjectives, ‘The night was hot and overcast, the sky red, rimmed with the lingering sunset of midsummer†¦Ã¢â‚¬â„¢ This sets the scene in a serene way that leads the reader into a false sense of security, a beautiful night with two lovers talking in lowered voices. However on reading the story retrospectively the opening paragraph could be viewed differently. The sky could be interpreted as angry, or brooding. It could be ominously setting the scene for things to come, it already informs us that the story is set a night, could this be the first gothic element to... ...e word cone is mentioned over twenty times and is featured in the title. Therefore I think that Wells really wants us to take notice of this and start speculating on how this affects the end of the story, of course, once read we discover that the cone is actually the piece of machinery that kills Raut, and finishes the story. At the very end of the story Horrocks’ conscience comes back to him and he says, ‘Oh god! What have I done?’ This shows that he is not a cold-hearted murderer and it shows the reader that perhaps normally he would have been a nice man, but under the circumstances was pushed to do something he wouldn’t have normally done. In conclusion it appears that Wells uses many gothic styles throughout the story to increase tension. He uses description, long sentences, passion, and betrayal. This creates a very gothic and interesting story.

Staphylococcus Aureus

Foodborne Illness Short Answer Questions Staphylococcus †¢What is the infectious agent (pathogen) that causes this infectious disease? The pathogen that causes Staphylococcus is called Staphylococcus aureus. Staphylococcus aureus is also called Staph and is abbreviated to S. aureus or Staph aureus in medical literature. S. aureus is a bacterium that causes various infections. Staph is a commonly found on the skin and also in mucus membranes (mostly the nose and throat) of up to 25% of healthy people and animals. Depending on the type of strain S. ureus, can cause minor skin infections such as pimples, boils, carbuncles, and abscesses or life-threatening diseases such as pneumonia, meningitis, endocarditis and toxic shock syndrome. (Microbiology, 2005) Some strains produce an enterotoxin that causes staphylococcus aureus gastroenteritis, also known as food poisoning. The most harmful species of S. aureus is Methicillin-resistant Staphylococcus aureus (MRSA); this bacterium has de veloped antibiotic resistance. (Microbiology, 2005) Each year, approximately half a million people are admitted to a hospital in the U. S. ue to a staphylococcal infection. †¢How is this infectious agent transmitted through food or water? S. aureus is not necessarily transmitted through food or water but primarily through direct person-to-person contact. It is also possible to transmit through indirect contact (i. e. contaminated environmental surfaces). Staph infections are common hospital-acquired infections due to the possibility of health care providers being carriers of this, usually harmless, bacteria. A carrier of S. aureus can easily contaminate their own hands by contact with their nose in the course of routine activities. Skin to skin contact is the most significant mode of transmitting the pathogen and hand washing can significantly reduce transmission. Staph infections can spread through contact with pus from an infected wound, contact with objects such as towels, sheets, or clothing. (Wiki, 2012) S. aureus can remain living for long periods of time on linen, clothing and dust. †¢What is an example of a real life outbreak of this foodborne illness in the United States? I found this example of a real life outbreak, although it is not in the US, I found it astonishing that the outbreak ended with proper hygiene. In January 2008, a cluster of neonates with bullous impetigo in a hospital of northern Thailand was investigated. Medical records and working timetables of healthcare workers (HCWs) were reviewed. During an environmental study, bacteriological samples from HCWs and equipments were taken. The study resulted in 16 confirmed cases and 14 probable cases. The attack rate was 42%. Most cases had skin blisters (28 cases) followed by pustules (five cases) and exfoliation (three cases). The location of the lesion was the trunk (17 cases), neck (14 cases) or armpits (nine cases). Nineteen cases had symptoms onset after discharge from hospital. Median age at onset was 4 days. The strain isolated from an infected newborn shared the same phage type as the contaminated equipment. Insufficient hand hygiene was an observed risk behavior of HCWs and visitors. Exposure to a nasal carrier of Staphylococcus aureus and ward sharing with a symptomatic case increased the risk of acquiring the infection. The outbreak ended abruptly after implementation of hand hygiene practices and equipment cleaning. (Eurosurveillance, 2008) What are the clinical symptoms, duration of the disease, and treatment if any? The clinical symptoms of a skin staph infection are boils and puss-filled accesses. These areas of the infection are commonly red, swollen and painful. Drainage of the infections is common practice. When S aureus enters the blood stream it can spread to organs and cause serious infections, this is known as bacteremia or sepsis. Patients with underlying lung disease may deve lop staphylococcus pneumonia which causes an abscess formation in the ungs. Infection of the heart valves, also called endocarditis, can lead to heart failure. Staphylococcal food poisoning causes nausea, vomiting, diarrhea and dehydration. (MedicineNet, n. d. ) Minor skin infections may be treated with an antibiotic ointment or oral antibiotics. Serious and life-threatening illness may be treated with intravenous antibiotics depending on the particular staphylococcal strain. Some strains, such as MRSA, are resistant to many antibiotics. †¢What steps can be taken to prevent further outbreaks? Include individual as well as environmental precautions and methods. There is not a vaccine available against Staphylococcus aureus since bacteria are so widespread. But there are common hygiene practices that can reduce the risk of developing staph infections. Thoroughly washing hands is the best defense against germs. If you have a cut or wound, keep it clean and covered with sterile bandages until they heal completely. Avoid sharing personal items such as towels, sheets, razors and clothing. Women that use tampons can reduce their risk by changing tampons frequently. Hospitals can reduce transmission of staphylococcal aureus and MRSA by ensuring proper hygiene is a priority with all healthcare workers. They can also disinfect surfaces that are handled by healthcare workers, patients and visitors daily. A study was done to test the growth rate of staphylococci on stainless steel and brass. The results of this study showed the growth of the bacteria to be lower on the brass covered hardware. This could be a change hospitals can make to help reduce the spread of staphylococcus. Noyce, Michels, & Keevil, 2006, p. 290) Reference: Microbiology. (2005, May 25). What Is Staphylococcus Aureus? Bionewsonline. com Retrieved January 21, 2012, from http://www. bionewsonline. com/i/what_is_staphylococcus_aureus. htm Wikipedia. (2012, January 17). Staphylococcus Aureus. Wikipedia. org Retrieved January 21, 2012, form http://en. wikipedia. org/wiki/Staphylococcus_aureus Eurosurveillance. (January 2008). An outbreak of hospital-acquired Staphylococcus aureus skin infection among newborns, Nan Province, Thailand, January 2008. EuroSurveillance. org. Retrieved January 21, 2012, from http://www. eurosurveillance. org/ViewArticle. aspx? ArticleId=19372 MedicineNet. (n. d. ). Staph Infection. MedicineNet. com. Retrieved on January 21, 2012 from http://www. medicinenet. com/staph_infection/article. htm#symptoms J. O. Noyce, H. Michels, & C. W. Keevil. (2006). Potential use of copper surfaces to reduce survival of epidemic Methicillin-resistant Staphylococcus aureus in the healthcare environment. [Electronic Version]. Journal of Hospital Infection, 63, 289-297