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Cost Accounting Essay

Questions emerge with regards to why ABC execution is effective in specific organizations and flops in others. In light of the possibility h...

Thursday, October 31, 2019

Conservative, Liberal and Libertartian views Essay

Conservative, Liberal and Libertartian views - Essay Example Choosing among different issues of these civic stances involve trade-offs. Most of the Democratic Party is associated with liberalism while the Republican Party with conservatism. However, this is not a rule as some Democrats are relatively conservative while some Republicans are relatively liberal. Conservatives expect maximum individual freedom by allowing the government to carry out tasks only which individuals can not do such as building highways, maintaining police and military forces. On the other hand, liberals believe the government should be kept under control. Some argued that income taxes should be abolished and roads should be built and owned privately. Conservatives think that individual freedom has gone too far and caused the loss of many traditional moral principles. They perceive that America has declined culturally with family breakdown, crime and increasing numbers of pregnant teenagers. The government intervenes in the economy by collecting taxes to finance social security, health care for the poor and elderly, high schools and highways. The government regulates environmental protection, safety of food and medicine, workspace safety and fairness among employees. Conservatives and libertarians agree that the government should not manage t

Tuesday, October 29, 2019

Globalization and state sovereignty Essay Example | Topics and Well Written Essays - 1500 words

Globalization and state sovereignty - Essay Example Sometimes the issue centers on the exaggeration of globalization while at other times the question centers on whether any material change is brought about. The question still remains regarding the loss of state sovereignty or the significance of the state to international associations. Globalization and its consequential transnationalism has brought about a loss in state’s sovereignty in some respects while Before analyzing this argument of state sovereignty it is important to elaborate upon the different definitions of the concept and its relevant concept. The autonomy of the state gradually comes to be threatened under the pressures of market forces acting globally, or transnational administrative system. The country states have been losing grip over certain domains within and across the boundaries. Eli Noam observes that the influence of telecommunications will gradually lead to fading of the concept of the territory and the idea of a nation exerting influence over electron ic communication will become outdated. In most cases the power of the state is fragmented especially in complex system. The power is delegated stepwise to other institutions and organizations for taking collective decisions. It is difficult to identify any single origin of authority especially in the context of the international institutions. The international organizations project a framework which is competitive in nature but their ways of decision making through the principle of agreement or majority rule might lead to decisions which are not in tune with the state’s interest or different form state policy. The minimization or time and space resulting from globalization reduce the role of the state in the global context. This process of globalization, as described by Ronald Robertson might be stated as â€Å"compression of the world and the intensification of the consciousness of the world† which is caused by the fast progress in technology and growing economic acti vities (Lynch, 51). The self-sufficiency and the proficiency of the country’s power get eroded as the societies are penetrated by international forces. Government therefore loses control over the local or domestic market and the economy as it incorporates the â€Å"development of transnational practices† and â€Å"an increasing number of inter-state connections† (Lynch, 51). Eric Helleiner has however ventured towards a careful analysis of the loss of sovereignty concept. According to him economic globalization’s impact on the world is more complex compared to the argument centering on the challenge posed by financial globalization to the nations. His argument speaks in favor of information technology enabling the regulatory power of the states. Therefore one cannot say that the sovereign states have been able to regulate international funds into the nation’s economy. It has often been argued that as the movements of financial capital increased acr oss borders it created pressures for deregulation which in turn provoke liberalization of financial markets. According to Helleiner the influence of the nation states should not be emphasized. This is because the economic globalization has merely led to increase the nation states’

Sunday, October 27, 2019

Study On Self Reflection Business Essay

Study On Self Reflection Business Essay This chapter deals with the researchers experience during the dissertation. Reflection is important for the self development of an individual. Refection plays a major role in developing as it helps in learning from experience. Reflection helps in reviewing the work constantly from the learning and the experiences. Moon (2004, p.82) defines reflection as â€Å"Reflection is a form of mental processing- like a form of thinking that we may use to fulfil a purpose or to achieve some anticipated outcome or we may simply â€Å"be reflective† and then an outcome can be unexpected†. Reflection can also be related to problems which does not have any possible solution which are based on the knowledge and the understanding that we already have. 6.2 Kolbs reflective learning theory: A model for an experimental learning was developed by Kolb (1984b) called as Kolbs learning cycle. This model is very useful in understanding and it helps in developing reflective learning. Kolb says that learning can be of two ways one is â€Å"abstract- concrete† and â€Å"active-reflective†. There are four stages in a cyclic manner in the Kolb cycle. They are â€Å"abstract conceptualization†, â€Å"active experimentation†, â€Å"concrete experience† and â€Å"reflective observation†. This is shown in the diagram below Entry into one of the four stages can be made at anytime and the model helps in developing when all the stages are fallowed in a sequence manner to learn effectively. Experience alone does not account in the Kolbs learning cycle but it is highly essential how the reflection is made from the experience to form generalizations. These generalisations help to formulate new concepts that will be very useful a concept in a new situation. The theory can be related to the action by proper planning and acting out and reflecting on it and then relating back to the theory. This completes the cyclic process. The cyclic begins when the individual relates the experience which he has gained and relates to other things, and this experience forms the starting point for reflective observation. 6.3 Learning achievement from research: The researcher did his undergraduate in India where the teaching system is completely different. Initially the researcher faced lots of problem with the teaching system and the examination system at Liverpool John Moores University. The assignment system are new in the Liverpool John Moores University. Initially faced many problems while doing the assignments because it was new to do this sort of assignments. The experience which is gained by submitting assignments from the first and second semester has helped in improving the writing skills and thus the experiences which are gained while submitting the assignments helped in writing the dissertation. The research methods module which attended for almost three months in the second semester has helped in getting a clear knowledge about how to do proceed with the dissertation. It helped in knowing the concept of the research, how to do research, what are the different ways in conducting the research, how to frame the questionnaire, how to collect the data. The methodology module helped in gaining a theoretical idea about how the dissertation can be done in different ways. But when it comes to practical it was different and faced problem with the questionnaire and the tutor has helped in correcting the questionnaire. Time management is very important because things which are not done on time will be waste. While doing dissertation the researcher learned how to use time effectively and how to plan the things in the given period of time. Communication plays a main role in order to be a successful in professional life. Communication skills has been increased when it comes speaking English fluently. Without proper communication it is difficult to convey the message clearly. Group work and regularly meeting with tutor has helped in increasing communication skills. Group work has taught so many things especially confidence and motivation. While interacting with colleagues when doing group work and pointing out the mistakes and appreciating the best work has increased lot of confidence. The topic of analysing the performance appraisal of employee at KFC has been chosen because of the interest in Human Resource Management. The idea to do research on this topic came in second semester while attending human resource management classes as one of core modules in the second semester. The human resource management module helped in critically think and evaluating the issues surrounding on this topic. Because of the experience gained while working in this organisation it helped in understanding that the issues the employees faces when it comes to the performance appraisal. This is an attempt to look at one of the problems which the employee faces when it comes to performance appraisal. The process of research began with the literature review. Literature review is very helpful and it is beneficial to the researcher as it helped to identify the possible causes and issue pertaining to the performance appraisal of employee in the organisation. The researcher work is to identify the most and the least significant factors for this study. From the literature review the researcher came to know that from a proper training the performance of the employee can be increased While doing the dissertation the researcher faced many problems. Dr. Karim Menacere helped in clearing all the doubts patiently and advised how to write the dissertation. With the good guidance from tutor the researcher gained knowledge on how to write the dissertation. Continuously meeting with the tutor helped in improving the communication skills. Effective communication played a key role in completing the dissertation. 6.4 Reflection on MBA: The modules in the first and the second semester helped in gaining the knowledge on the subject. By doing the group assignments in the first semester with the colleagues who are from different cultural, social background helped in critically thinking on the topic. When it comes to second semester while reflecting from the experience gained from the first semester, the researcher writing skills and critical thinking has improved a lot. 6.5 Conclusion: In depth has been gained on the subject of the performance appraisal while doing research. How the employee perception towards the feedback, pay and training process will alter the effectiveness of the performance appraisal in the organisation. Communication skills which are developed while interacting with professors, colleagues and friends will help in career. Referring to many text book and journals had helped in critical thinking on the performance appraisal and helped to develop an in depth knowledge on the subject and the analytical skill which were developed during the research will help in the future professional life. This theoretical and practical knowledge will help the researcher in the future.

Friday, October 25, 2019

Shit I Do For Fun Essay -- essays research papers

To look into the mind of a television addict, we must look at the big picture†¦ First we recognize the voluntary slavery that makes up the majority of modern life. A I see it, people get up early, put on work clothes, and â€Å"work like machines for the rest of the day† getting no satisfaction from their repetitive day-jobs. Then come home around seven o’clock to their families who have already had dinner, and the kids already getting in bed. By that time there is almost no room left for quality family time or anything else to pursue that’s worthwhile. Thus the person turns to the television for that instant dose of friendship and gratification that could not be found anywhere else during his or her day. Once the person gets comfy on the lazy-boy, he becomes quickly stimulated and amazed by the intense sound and picture of thirty frames per second, and suddenly forgets thinking about the real world. Notice how some people become extremely annoyed when you talk to them or distract them when they are watching a program, or even a commercial. And might even yell at you for walking in front of the TV. As the hours of straight zombie-like watching go by, the person slips further into the fantasy world of television, and with you breaking that link between them and the tube comes as a shock to them. Someone can be so engulfed that it becomes a regular part of his/her daily routine. As a result of a lot of watching TV, studies have shown that the heart rate, and blink rate have slowed down dramatically and muscular function decreased down to the snap of a finger on the remote or the lift of a drink. The stimulation of the picture and sound shift so rapidly that they must become completely relaxed to soak it all up. Television is like an addiction, and like any addictive substance a moral message lies behind it†¦ The advertising and the programs are only they’re to keep the viewer coming back for more. But there are even deeper morals to the story. The televisions main purpose is to distract from what you really want to be doing. Than around the second line of commercials you realize that you could be doing far better things than this, but before that thought gets to you, another flashy commercial pops up that literally says â€Å"damnit stay in your seat, we’ve got more products to sell you†. And giving the viewer the sense that he/she cannot live without it. And this is... ...half its inorganic wastes. Television is where one must look to blame for this chaos. As it is the obvious driving force. With that in mind, how can it be possible for people to see past these views long enough before they realize what impact the media has on them, if they ever do, let them decide for themselves. In other words, how much TV must we watch before we realize what it is doing to us as people, and as a society. As you think about this, and wonder how we can change it all, obviously it is going to have to be a grass-roots effort. And since the message wont come to you through the TV or the government (since they fund some of it), it will only come from friends, and from other people showing the Tv-aholik that there is another way to live. Something like â€Å"hey come with me, I can be a real friend to you, make you laugh, and share the world together. The light bulb of the soul switches off as we switch on the TV. And I believe that the bulb can only flicker again from the wisdom of someone else that shares the same thoughts about the media. But ultimately, in the end people are searching for meaning, and that meaning can only come from within, and for each of us to find.

Thursday, October 24, 2019

Culinary Cookware Essay

Sales Promotion is a key ingredient in marketing campaigns which consists of a collection of incentive tools, mostly short term that are designed to stimulate quicker or greater purchase of particular products or services by consumers or the trade. Sales contests/incentives: Aims at including the sales force or dealers to increase their sales results over a stated period, with prizes (money, trips, gifts or points) going to those who succeed Appropriateness: From the findings of the 2003 survey, 50% would buy new cookware even without price discount or a free gift => retailers who are already carrying all the four lines owing to its greater GM compared to competitors, would be induced to promote the brand by featuring, displays, etc. This stimulates sales clerks to push the products further more improving the brand awareness (15% for under $75000 and 25% for above $75000 – much lower than close competitors) as only 15% would consider upgrading to higher end products and improves off-season sales which were very low. Promotion allowances: volume rebate/ quantity discount Appropriateness: There is a possibility of forward buying problem, wherein retailers buy a greater quantity during the deal period and the manufacturer will have to bear costs of extra work shifts. Since the manufacturer is giving a 4% points additional benefit on GM to retailers over the competitors, giving a promotion allowance might not yield as many benefits as anticipated. However, an equal amount could be spent on advertising/display allowances as the channels chosen are upscale kitchen specialty chains, department stores and local specialty stores. Sweepstakes: Sweepstakes involve marketing promotions targeted toward generating enthusiasm to purchase among customers by enticing consumers to submit free entries into chance draws that are tied to product or service awareness wherein the featured prizes are given away by sponsoring companies. As there is no assurance of benefit in this case, the scheme may not be very attractive to entice first-time customers. Also the lottery system promotion may not reflect highly on the ‘Premium’ brand image of Culinarian Cookware. Thus sweepstakes are not a good promotion strategy for Culinarian Cookware Premiums: Premiums are promotional items that can be acquired through proof of purchase. Exhibit 3 states that 20 % of the people would be motivated to buy cookware because of a free gift. Also a free gift does not damage the premium image of the cookware brand and is widely used by other players in this segment. Since the premium can be shipped after receiving proof of purchase, it reduces opposition from trade channels who would not have to block shelf space for the premiums unlike in the case of free gifts Rebates: Rebate is an amount returned on what already has been paid. Rebates may require paperwork submission and this can put off customers. Culinarian cookware distributes through high-end retail channels and invests in well-trained staff to give the best experience to the customers. However, the rebate mechanism requires effort on the part of the customers and can affect the Culinarian premium brand image. Cooperative advertising allowance: Culinarian cookware can give some allowances to retailers who prominently display its products or give it the desire shelf space. Also it can be used to encourage retailers to push Culinarian products to the customers who are unsure about the brand. The lure of getting reimbursement and additional money for doing advertisement for culinarian products on the company’s behalf will motivate Slotting Allowance: In slotting allowance a fee charged to produce companies or manufacturers by supermarket distributors or retailers in order to have their product placed on their shelves. Most of the products sold by Culinarian Cookware is through retail outlets. Also most of the products are in the premium end. So Culinarian Cookware can go for slotting allowance. However it should negotiate with retailers to reduce the margin to industry standard of 48% as against 52% now. Trade shows: Generally in trade shows people look for discounted products. It would not be good for culinarian cookware to sell the products at a discounted rate in trade shows. Howvere it can take part in trade shows to increase awareness especially of its CX1 brand. Point of purchase displays (functional discounts) Culinarian Cookware should not go for functional discounts because they already give retailers higher profit margins of 52% as compared to 48% by its competitors. This is a big enough incentive for the retailers to encourage customers to buy Culinarian Cookware products. Thus, no extra functional discounts are required. Seasonal discount The buying pattern given in Exhibit 2 suggests that there are two peak seasons for the sale of cookware, one during the May- June months and the other during the months of November- December. Thus, seasonal discounts will be very effective in capturing the customers and increase sales because of this buying pattern If we study Exhibit 4, we can observe that the sale of product lines PROX1 and SX1 is higher in the spring season while that of DX1 is higher in the fall season. This cyclical buying pattern tells us that Culinarian Cookware can go for sales promotion twice in a year wherein it can give sales promotion for different product lines in different seasons of the year.

Wednesday, October 23, 2019

Barriers to Accessing Health Care Services

In this essay I am going to critically analyse diversity within the National Health Service (NHS. I will briefly focus on barriers to accessing health care services in relation to age, race, disability, gender and culture and sexual orientation. I will consider the barriers which have unintentionally been put into place within different health services for both service users and members of staff, and the measures that have been taken in order to redress these issues by the government, NHS and Department of Health (DOH). Diversity is the inclusion of all irrespective of an individual’s age, race, capabilities, cultural background, gender or sexual orientation. The St. Helens and Knowsley NHS trust affirm this ideal describing diversity as, â€Å"Different individuals valuing each other regardless of skin, intellect, talents or years. † This is a quote the St. Helen’s and Knowsley trust have used from the Equality Act 2000 on their website to show their beliefs surrounding diversity. In society every individual is born differently, such as hair colour, skin colour, male or female, sexual orientation (depending on your belief that sexual orientation is genetic and not environmental), born into different religious and cultural backgrounds. As the U. K. has become ever more a multi-cultural society, issues such as diversity and anti-discriminatory practices have become ever more significant within our society. An individual who has been treated differently or received an unequal quality of service based on a preconceived idea due to a minority group they may identify themselves with have been discriminated against. Within the NHS these minority groups are known as characteristics, as in characteristics which help build an individual’s idea of their own self-concept. Since the Equality Act was up-dated in 2010 the NHS have not only included race, culture, gender, capabilities, religious beliefs and sexual orientation but also now include, pregnancy/ maternity, marriage/civil partnerships and carers as part of their protected characteristics policy. (http://www. nhs. uk). For the first time the law also protects people who are at risk of discrimination by association or perception. This could include, for example, a carer who cares for a disabled person† (http://www. nhs. uk) There are two forms which discrimination can take place the first is called direct discrimination. Direct discrimination is when an individual is treated differently usually negatively or unfairly compared to others based on the individual identifying themself with one of the above protected characteristics. Indirect discrimination is when a law, policy or procedure has been put into place, which applies to everyone, but this law, policy or procedure will disadvantage individuals who associate or identify themselves with the above protected characteristics. However due to organisations focusing too much on anti-discriminatory practice a new controversial concept of positive discrimination has begun to emerge, this is also being called positive/ affirmative action. Positive discrimination is where minorities or individuals, who associate or identify themselves with the protected characteristics, are given preferential treatment to others. An example of this would be two candidates who are both equally qualified for a job, however one candidate is a white, heterosexual male and the other candidate is a black, homosexual female, by positive discrimination the second candidate would receive the position. Positive discrimination can be due to pressure felt by the organisation to employ a diverse work force, to fill a quota to ensure the organisation cannot be accused of being discriminatory or historical guilt for issues such slavery. â€Å"The idea of positive discrimination came from the US where an ‘affirmative action’ programme has been used to try and ensure the make-up of certain workplaces reflects that of society. † (http://www. findlaw. co. uk) It has been suggested that the root cause of discrimination is due to prejudice. Prejudice is a stereotyped, pre-conceived idea of the way an individual or social group should portray themselves within society (Walsh et al, 2005). For example all Irish people drink alcohol excessively. â€Å"Prejudices can be a result of your own beliefs and values, which can often come into conflict with work situations. † (Pg. 194, Nolan et al, 2005). There are no laws in place against being actively prejudice, this is why the law concentrates against discriminatory practices. (Walsh et al, 2005. ) Ageism is commonly thought of as discrimination against the elderly; many nursing and health and social care textbooks affirm this belief, Kydd et al (2009, Pg. 49) state that â€Å"Ageism is the generalisation of old age as a social problem, this has contributed to the negative stereotyping and ageist practices in relation to older people. † However this is a false perception. Ageism can affect individuals of all ages, for example in 2004 the upper age limitations of free breast screening were 69, (http://www. imsersomayores. sic) however due to a growing older population this age restriction was raised to 73 in 2010 and the lower age limitation remained at 47. (http://www. cancerscreening. nhs. uk). Studies carried by the cancer research charity show â€Å"The 5 Most Commonly Diagnosed Cancers in Females, Average Percentages and Numbers of New Cases, by Age, UK, 2007-2009† (http://www. cancerresearchuk. org). Breast cancer is highest in both categories of women aged 2 5-49 and 50-74, however in the group 25-49 breast cancer was more prevalent by 10% (43%) compare to the 34% in the group of women aged 50-74. These figures show there is a need for the lower age restriction to be reduced. This NHS policy for age restrictions on breast screening needs to be reviewed as it can be viewed to be discriminatory towards women in the UK under 47 who are proven to be in need of this health service. Racism is the belief that one race is superior to another; (walsh et al, 2005) throughout history millions have faced discrimination and persecution due to this belief the most prevalent examples of this is in the Jewish community and the Black community. As the UK continues to become a more diverse, multi- cultural society racism continues to plague Britain. Penketh (2000, Pg. 7) affirms this by stating, â€Å"Black people are more likely to be ‘stopped and searched’, arrested, imprisoned and even to die in custody than whites. † Studies carried out by Unison, the UK’s largest healthcare trades union found that 70% of their non-Caucasian client’s employed by the NHS had experienced ‘racism or racial discrimination’ at work, some employees had experienced verbal abuse and physical abuse in relation to their race. (http://www. unison. org. uk). From this study the NHS have brought out an initiative to help eradicate racism within the NHS, part of this initiative is to have a better complaints and redress system in place, as three quarters of the employees in this study who experienced racism or racial discrimination were unsatisfied with the outcome when the incident was reported to their management. Disablism refers to prejudices against individuals who have suffered ‘mental, physical or sensory impairments’. In the past words such as lunatic, spastic and cripple were acceptable words used within health care settings as a way to describe an individual with specific needs. These terms are still rife within society today. (Walsh et al, 2005). Goodley (2011, Pg. 24) states â€Å"People with some form of impairment are likely to experience social disadvantage, a lack of opportunities and unfair discrimination. † Barton (2002) agrees with this as Barton theorises that individuals with a sensory, physical or mental impairment will at some stage in their life experience oppression in both institutional and individual forms, this can be due to absence of choices, barriers to funding, unforeseen deterioration in their impairment or general ignorance. Within the NHS discriminatory practices occurs on a regular basis despite programmes such as ‘Valuing People Now’ being released by the DOH in 2009, this was a three year strategy to help improve the quality of life for individuals with learning difficulties. This year MENCAP have released a report called ‘Death by Indifference: 74 deaths and Counting. ’ This report highlights the failings within the NHS to provide an equal quality of care for those with specific needs and learning difficulties. The main areas of failing that subsequently lead to the needless deaths of many patients with learning difficulties are failure to recognise pain, poor communication, diagnostic overshadowing, and delayed treatments, inappropriate DNR’s and lack of basic care. Throughout the report it is emphasised the lack of compliance not only to the Equality Act but also the Mental Capacity Act, in relation to DNR’s being allocated to patients without the consent or the knowledge of the patient’s family, friends or advocate. Again a major issue within the report is the NHS complaints and redress system in place. MENCAP,2012) â€Å"In this report we deal with the inadequacies of the NHS complaints process. On average it can take 18 months- 2 years to reach the Local stage, and between 2 years- 4 years to complete the ombudsman stage. † (MENCAP,2012, Pg. 7). Sexism is the belief that one gender is superior compared to the opposite sex, it is generally felt that women tend to be sexually discriminated against within society more so than men. (Walsh et al 2005). Within the health care profession a patient may express a preference in the gender of the health care practitioner (HCP) who provides their personal care (Smith t al, 2011). This is not to be seen as sexual discrimination against the HCP, by noncompliance with the patient’s request this can be viewed as discrimination against the patient’s religious and cultural beliefs. However due to under funding and under staffing with the NHS the ability for HCP to fulfil these requests has been compromised. â€Å"Modesty in dress and a requirement to be treated by a doctor/nurse of the same sex is also important in some religions. NHS staff should consider these requirements in order to preserve the dignity of the patient. However, it is not always possible or feasible to provide same-sex attendance, particularly without adequate notice that this might be an issue, and this should be made clear at the time of making appointments† (DOH, 2009) The Royal College recognise the need for a review within staffing levels within their 2011 report Mandatory Nurse Staffing levels, they also acknowledge the impact staffing levels have on a patient, they state, â€Å"There is a growing body of evidence which shows nurse staffing levels makes a difference to patient outcomes, patient experience, quality of care, and the efficiency of care delivered. (RCN, 2011). Within a female dominated profession such as nursing it is felt that males tend to be more so discriminated against sexually than females. A recent example of this on a national news level is the case of Andrew Moyhing, a male student nurse who won a sexual discrimination case against the NHS. He was told by a female staff nurse that he would need to be chaperone by a member of staff as he attached an electro-cardio machine to a female patient, due to ‘intimate care’ required . Mr Moyhing felt this was unfair as female students on the same ward were unsupervised when carrying out personal hygiene and intimate care on male patients. The Equality Opportunities Commission supported Mr Moyhing releasing this statement, â€Å"The Employment Appeal Tribunal was right to find that it was not acceptable to have a chaperoning policy based on lazy stereotyping, Male nurses are still seen as a bit of an oddity simply because there are so many more women in the profession than men despite the fact that so many doctors are male. † (www. ews. bbc. co. uk/1/hi/health). The charity ManKind this year released a report presenting the ‘Seven Challenges Male Victims Face’, it highlights various forms of sexism especially within statutory service such as the NHS, â€Å"Practically all training with in the police, NHS and local authorities is aimed at women as the victims, men as the perpetrators. † (See appendix 2). Cultural discrimination is when a s ociety does not accommodate or recognise the needs of an individual or group of people from a different religious or cultural background. As a society there will be expectations of what the ‘social norms’ are, what is acceptable and what is not acceptable. When an individual or social group show beliefs or needs that do not fit in with our own social norms they can be met with hostility and intolerance. (Walsh et al, 2005). â€Å"Cultural barriers can prevent, for example consideration of spiritual, relational or dietary needs that do not conform to traditional expectations. † (www. bridgingthegap. scot. nhs. uk). There are many areas of patient care which are can be jeopardised due to ignorance of cultural beliefs, examples of these which are emphasised in the NHS guidelines for cultural and religious beliefs are: Diet- many religions are restricted as to what types of food they can eat, and how the food was prepared, for example an orthodox Jew will not eat pork or any meal that has come into contact with a pork product, Muslims also have similar beliefs surrounding food preparation. Personal Hygiene- as mentioned before patients often express preference to the gender of the HCP who assist with their personal care. An orthodox Muslim will only wash in running water, therefore offering a basin of water to wash in may be seen as offensive. Palliative care and Dying- each religion has different views are to how a body should be ‘laid out’, when a patient dies the patient is given the Last Offices, if a patient is Christian a bible is also usually set in the room, however some religions find it offensive for anyone except the family to ‘lay the body out’. http://www. bfwh. nhs. uk). This is why more importance needs to be emphasised on patient admissions and filling in the ADL forms to the best of our ability, as it can prevent any future offence or discriminatory practices. As you can see in the Activities of Daily Living (ADL) (see appendix one) spiritual needs are mentioned, however the contents of the ADL will vary from trust to trust an d all trusts do not include religion or spiritual needs. In the caring profession patients have shown signs of frustration, confusion and anger as their cultural beliefs are not met, over looked or ignored. (Leininger, 1991). Discrimination based on sexual orientation, Roper, Logan and Tierney identify sexuality as one of the ADL (Mckenna et al, 2008), within each NHS trust it varies as to what is recognised as an ADL. As you can see (appendix one) the trust I work for have not included sexuality. Many people within society see sex as a taboo subject and therefore find it a difficult topic to approach and discuss openly, however sexual health is a part of holistic health and should be taken as seriously as any other aspect of health such as mental, emotional or physical. The World Health Organisation defines health as, â€Å"a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity. †(WHO, 1948). Studies have shown that the homosexual community are greatly disadvantaged and are the least likely group that identify with the protected characteristics to access health services. There are a variety of reasons due to this such as, a patient may not be openly gay, when they do access health services a majority of the time assumptions are made the reason for accessing that health service is related to the patients sexual health, also when homosexuals do access sexual health services they feel a stigma of promiscuity has been attached to the homosexual community. (Dunn et al, 2010). In conclusion from this essay I have realised barriers to health service access are a key factor in differential health outcomes among population groups within society. WHO, 2001) Although policies and procedures have been put in place by governing bodies to decrease the occurrence of discriminatory practice, these policies are not always effective; they are only effective when they are enforced by the organisation. Within the health care profession we must always strive to respect an all aspects of an individual’s identify and self-concept (Walsh et al, 2005). Simple measures such as filling in an ADL to the best of your ability can be a preventative method to causing future offence, or discrimination to a patient.