Communication Skills in Assessment of Service User

Communication Skills in Assessment of Service User An Evaluation of the communication skills demonstrated in the assessment of a service user This assignment will analyse the communication skills of a physical skill that has been observed by a member of staff whilst in practice. Furthermore relevant literature will be explored to interpret if the communication skills that were used were the most effective including that of both verbal and non-verbal communication skills. All names have been changed for patient confidentiality in accordance with the NMC guidelines (NMC, 2008). The name will be changed to Mr. Smith. Any form of interaction is done through communication as a skill. To human interaction it is pivotal. Communication is a process which enables people to relate with those around them and to make concerns and needs know very well indeed. Communication can be verbal and non- verbal.Peate (2005) states that non- verbal communication reinforces a verbally communicated message. Non-judgemental interactions are focused on therapeutic communication, helps settle emotional conflicts and supports heart to heart talks allowing a patient to feel safe and free to share their true feelings, fears, values, hopes and ideas. This assignment is going to be discussed about a physical observed assessment which was observed during practice at placement. Mr. Smith was a gentleman who admitted to the ward with a viral infection. This infection caused his stomach and his intestines to become inflamed. At the same time Mr. Smith suffers learning disability were he could brutally impairs both verbal communication and cognition. Due to Mr. .Smith’s condition he lives in a care home .he had lived at this care home for ten years. Mr. Smith had been eating pureed diet food and his drinks used to be thickened however he begun to vomit. The patient’s bloods were done and showed that his renal function was becoming severely damaged followed by dehydration. Therefore Mr. Smith immediately required a cannula to administer IV fluids intravenously. My mentor went to cannulate Mr. Smith. My mentor was instructed of Mr. Smith’s fragile and was also informed that his level of thoughtful was impaired and he would not be capable of verbal consent due to his condition. My mentor went to Mr. Smith’s bed side as he was in a bay not in side room. She drew the curtains first for the dignity of the patient. She explained to him as to what she was going to do, she took his left arm which was closer to her and began to look for a clear vein, she could see so that she will be able to administer the cannula. The patient became distressed and started to shout and shows that he was in pain. After the cannula was in position my mentor left the bay and informed the person who was in charge that Mr. Smith can now have IV access and IV fluids could now be started. My mentor who cannulated Mr. Smith failed to introduce herself which is important when conducting nursing skills. First impressions last, by identifying yourself as well as your role provides patients with the feeling that you are genuine and that they are being respected (Henderson, 2004). Kate Granger, a medical registrar who is terminally ill found that many staff failed to introduce themselves during her stay in hospital. This revelation brought in the â€Å"hello my name is† campaign in order to prompt staff to introduce themselves to all patients (NHS England, 2014). However (Parahoo 2006) stated that â€Å"The process of agreeing to take part in a study based on access to all relevant and easily digestible information about what participation means, in particular, in terms of harms and benefits†. Although Mr. Smith suffered with severe learning difficulties he still should have been addressed the same as any other patient on the ward. Nurses should always maintain a therapeutic nurse-client relationship by establishing and maintaining nursing knowledge and skills as well as applying caring attitudes and behaviors (Forchuk etal, 2000). Therapeutic nursing services based on trust, respect, empathy and professional intimacy contribute highly to the patients’ health and wellbeing (Hupcey etal, 2001). Mr Smith was given a verbal informative account of the cannulation process and the reason for doing this by the mentor. Verbal language is one of the principal ways in which we communicate and is a successful method in both gathering and informing patients of their condition (Berry, 2007). It is usually a two way process where a message is sent, understood and feedback is given (Apker, 2001). It also successful for a patient to describe their level of pain (Stevenson, 2004). Ensuring a patient has understood what has been said is vital (Grover, 2005). This process normally involves both open and closed questions and often have the ability to ascertain a vast amount of factual information. The nurse who cannulated Mr. Smith did verbally tell Mr. Smith what she was going to do however this method alone failed to ensure that Mr. Smith had understood what was happening to him. She was aware of his condition but failed to ensure that he understood the process. There are grouped together into two categories which is Open questions and closed questions. Open questions are used when you want to help someone to ‘open up’ about themselves, or to give you some insights into how they feeling or to explore a situation in more depth. Open questions do not allow a straightforward ‘yes’ or ‘no’ response, but it will invite the patients to talk about the topic like what Mr. Smith did to my mentor. Not everyone will feel able to open up’ easily and share their deep thoughts and feelings. Some people needs to go step by step and to be led by interviewer until they gain confidence to go deeper. This is why closed questions also have an important role to play. Closed questions invite a straightforward ‘yes’ or ‘no’ answer, they are necessary in gathering factual information in as straightforward a way as possible. Poor listening skills and conducting skills without the patient fully understanding can affect the therapeutic relationship and often form a barrier to communication (Andrews Smith, 2001). Environmental barriers such as a busy ward or a stressed nurse can often reduce the level of empathy and influence effective communication (Endacott Cooper, 2009). However nurses should always remain compassionate towards patients regardless of stress levels and workload (Von Dietze Orb, 2000). My mentor’s technique did not comply with the NMC guidelines in regards to consent as she failed to inform the patient of the process therefore Mr. Smith would not have known what he was consenting too. Consent in respect of people with learning disabilities is compound and can carry a step of risk for both patients and healthcare professionals. In this situation Mr. Smith was unable to provide consent and the cannula that he acquired was in his best interest. However, nevertheless of the patients understanding the offer of consent should still be attempted (Green, 1999). Timby, (2005) stresses that a patient’s right to autonomy should be upheld and respected regardless of gender, race, religion, culture and disability. Communication is vital in all aspects of nursing. However well practiced communication techniques are ineffectual if the central notion of the interpersonal connection goes unacknowledged (Arnold Boggs, 2007). Charlton etal (2008) argue that there are two different communication styles, biomedical and biopsychosocial. The biomedical style concentrates on specific information concerning the patient’s condition that is information focused. The biopsychosocial style is a patient centered approach which is conducted by determining patients’ needs to provide the most effective communication method. My mentor ideally should have formed an action plan to determine the most effective way of communicating with Mr. Smith in order to carry out the cannulation process. As every patient is different their needs must be assessed prior to carrying out any invasive procedures. A patient centered approach is said to have a more positive impact on patient outcomes. However there is little research that discusses interpersonal skills in contrast to a vast amount of rich research that discusses basic communication skills despite evidence suggesting that patient centered care is the most effective method (Jones, 2007). Patients with learning difficulties who have difficulties with both verbalising and thoughtful often have barriers in relation to communication. This leads to a breakdown in communication and in turn can lead to their health needs not being met (Turnbull Chapman, 2010). Kacperek, (1997) defines nonverbal communication as the term used to use to describe all forms of communication not controlled by speech. Argyle, (1988) suggests that the nonverbal component of communication is five times more influential than the verbal aspect. When Mr. Smith was cannulated my mentor lacked the use of nonverbal communication. Studies have often indicated that language has no real occurrence when communicating with patients (Foley, 2010). Nonverbal action such as body language, touch, posture, facial expressions and eye contact show many emotions without having to verbalise (Foley, 2010). Furthermore Crawford et al (2006) states that sometimes patients just need you to be there, quiet and listening and this can also be achieved using the acronym SOLER. Consequently, a good listener will always pay attention to non-verbal cues too and this encourages the patients to open up giving more information and expressing their concerns. (Albert’s et al 2012) suggest that from this it can be deducted that respect is given to a patient’s contribution best when they are listened too. The Soler acronym is also an aid to identify and remember the behaviors that should be implemented in order to achieve effective communication (Burnard, 1992). This tool comprises of position of seat, open posture, leaning towards the patient, eye contact and relaxation. If these techniques of non-verbal communication were used Mr. Smith may have felt less anxious and more reassured (Mason, 2010). Dougherty Lister, (2008) is in agreement with this theory as he argues that remaining eye contact, lowering stance to the patient’s level and gently touching the patients hand whilst verbally communicating has a great effect at reducing symptoms of anxiety. Although touch is seen to be an effective form of nonverbal communication which can help put a patient at ease if they are feeling anxious or upset. It is important to note that this technique is not appropriate for all patients as not all patients will feel comfortable with closeness can interpret this as invasion of personal space (Heidt, 1981). Cooperating with people with learning disabilities appears to contemporary difficulties for health care providers (Thornton, 1999). According to Angermeyer, (2005) a significant stigma exists in regards to learning disability patients as it tends to carry the label of â€Å"different† (Angermeyer, 2005). Schafer etal, (2011) says that this negative stigma is due to a range of factors such as ignorance and misinformation stemming from lack of knowledge. However, the NMC, (2015) competency standard instill that all nurses are to deliver high quality compassionate care encompassing ethical and cultural issues as well as disability. Jormfeldt, (2010) has shown that a high level of nursing education in both theoretical and practical settings can positively influence attitudes of nurse’s perceptions towards learning disability. In addition, reflection is seen as a vital component of coping in these environments as it offers a process where student nurses can challenge, compare and critique their value systems and embrace the process of change to a positive attitude towards patients with disabilities. Dodd Brunker, (1999) argue that by forming collaborative partnerships with both carer’s and professionals who are involved in the patients care can enable you to assess the patient’s communication skills and their preferred method of communication. Furthermore, in accordance with the NMC (2015) guidelines it is essential that all nurses must treat all patients with respect and dignity and not discriminate in any way regardless of their age, gender, race and or disability. To improve the situation the nurse who cannulated Mr. Smith could have liaised with the nursing home where Mr. Smith resided. This could have given the nurse vital information regarding Mr. Smiths likes and dislikes and could have provided her with the most effective way to carry out the procedure. Carers or family members could have been asked to accompany the nurse which could have put Mr. Smith at ease. Passports are becoming increasing popular which accompany patients who suffer with learning disabilities into the hospital environment. These documents are customised to each individual and summarise the patient and can often aid in providing the best patient centered care. Health care professionals are legally able to access essential information which carers possess in relation to communication with an individual with special needs or challenging behavior (Michael, 2008). Nurses should always put patients individual needs first and understand what is best for the patient ethically rather than that of a professional opinion alone (Mencap, 2007). In conclusion, this assignment has explored the communication skills that were observed during the cannulation process. It is evident that communication is important in nursing care and that assessments of patients are paramount in providing patient centered care. However, communication is certainly a principle commanding for the real caring. Performance and communication of caring and capability at this time have a main effect on the ability of patients and relations to adjust the update, reflect choices, and adjust to anything deceptions forward. Lack of awareness in regards to the best way of communicating with patients can pose a high risk to patients as many people working within the healthcare sector may not have a clear understanding of learning disabilities unless they are specialised. Further training may be needed to ensure that all health care workers are able to provide compassionate care to patients with learning disabilities. Individuals with learning disabilities have the right to be treated the same way as others, regardless of the severity of their disability as all patients should be entitled to a professional and effective service during their experience within the healthcare environment. REFERENCES Andrews, C., Smith, J. (2001). Medical nursing. London, United Kingdom: Harcourt publishers. Angermeyer, M.H. (2005). Labeling, Stereotyping Discrimination. Psychiatric Epidemiology, 40(5), 391-395. Apker, J. (2001). Role development in the managed care era: A case of hospital-based nursing. Journal of Applied Communication Research, 29(2), 117-136. Argyle, M. (1988). Bodily Communication. London, United Kingdom: Methuen. Arnold, E., Boggs, K. U. (2007). Interpersonal Relationships: Professional communication skills for nurses. Philadelphia, PA: WB Saunders. Berry, D. (2007). Basic forms of communication. Health communication theory and practice. England, United Kingdom: Open University Press. Burnard, P. (1992). A communication skills guide for hospital care workers. London, United Kingdom: Elsevier. Charlton, C. R., Dearing, K. S., Berry, J. A., Johnson, M. J. (2008). Nurse practitioners 10 communication styles and their impact on patient outcomes: an integrated literature review. Journal of the American Academy of Nurse Practitioners, 20, 382–8. Dougherty, L., Lister, S. (2008). The royal marsden hospital manual of clinical nursing procedures. Italy: Wiley Blackwell. Dodd, K., Brunker, J. (1999). Feeling poorly: report of a pilot study aimed to increase the ability of people with learning disabilities to understand and communicate about physical illness. British Journal of Learning Disabilities, 27, 10–15. Endacott, R., Cooper, S. (2009). Nursing skills core and advanced. Oxford, United Kingdom: Oxford University Press. Foley, G.N. (2010). Non-verbal communication in psychotherapy. Edgemont. 7(6), 38-44 Forchuk, C., Westwell, J., Martin, M., Bamber- Azzapardi, W., Kosterewa-Tolman, D., Hux, M. (2000). The developing nurse-client relationship: Nurses’ perspectives, 6(1), 3-10. Green, C. (1999). Nurses and the law of consent. Nursing Times, 95(5), 44–45. Grover, S.M. (2005). Shaping effective communication skills and therapeutic relationships at work. Aaohan Journal. 53(4), 177-182. Heidt, P. (1981). Effect of therapeutic touch on anxiety level of hospitalised patients. Nursing Research, 30(1), 32-37. Henderson, A. (2004). Emotional labour and nursing. An under appreciated aspect of nursing care. Nursing Inquiry, 8(2), 130-138. Hupcey, J.E., Penrod, J., Morse, J.M., Mitcham, C. (2001). An exploration and advancement of the concept of trust. Journal of Advanced Nursing. 36(2), 282-293. Ian Peate, (2005). Nursing Care and Activities of Living. 2nd ed. John Wiley Son:. Jones, A. (2007). Putting practice into teaching: an exploratory study of nursing undergraduates’ interpersonal skills and the effects of using empirical data as a teaching and learning resource. Journal of Clinical Nursing, 16, 2297–307. Kacperek, L. (1997). Non-verbal communication: the importance of listening. British Journal of Nursing, 6, 275–9. Mason, M.C. (2010). Effective Interaction. Nursing Standard. 24,(31), 25 Mencap. (2007). Death by indifference: following up the Treat me right report. Mencap: London, United Kingdom. Michael, J. (2008). Healthcare for All: A report of the Independent Inquiry into access to healthcare for people with learning disabilities. HMSO: London, United Kingdom. NHS England. (2014). Retrieved from: http://www.england.nhs.uk/ourwork/forward-view/sop/. Nursing Midwifery Council. (2008). The Code: Standards of conduct, performance and ethics for nurses and midwives: NMC. London, United Kingdom. Stevenson, C. (2004). Patient and person. Empowering interpersonal relationships in nursing. Elsevier Limited: London, United Kingdom. Thornton, C. (1999). Effective health care for people with learning disabilities: A formal carers’ perspective. Journal of Psychiatric and Mental Health Nursing; 6, 383–390. Timby, B.K. (2005). Fundamental nursing skills and concepts. Philadelphia, PA: Lippincott Publishing. Turnbull, J., Chapman, S. (2010). Supporting choice in health care for people with learning disabilities. Nursing Standard. 24(22), 50-55. Von Dietze, E., Orb, A. (2000). Compassionate care: a moral dimension of nursing. Nursing Inquiry, 7(3), 166-174.

Digital Fortress Chapter 63-65

Chapter 63 Becker's newly purchased Vespa motorcycle struggled up the entry road to Aeropuerto de Sevilla. His knuckles had been white the whole way. His watch read just after 2:00 a.m. local time. As he approached the main terminal, he rode up on the sidewalk and jumped off the bike while it was still moving. It clattered to the pavement and sputtered to a stop. Becker dashed on rubbery legs through the revolving door. Never again, he swore to himself. The terminal was sterile and starkly lit. Except for a janitor buffing the floor, the place was deserted. Across the concourse, a ticket agent was closing down the Iberia Airlines counter. Becker took it as a bad sign. He ran over. â€Å"El vuelo a los Estados Unidos?† The attractive Andalusian woman behind the counter looked up and smiled apologetically. â€Å"Acaba de salir. You just missed it.† Her words hung in the air for a long moment. I missed it. Becker's shoulders slumped. â€Å"Was there standby room on the flight?† â€Å"Plenty,† the woman smiled. â€Å"Almost empty. But tomorrow's eight a.m. also has-â€Å" â€Å"I need to know if a friend of mine made that flight. She was flying standby.† The woman frowned. â€Å"I'm sorry, sir. There were several standby passengers tonight, but our privacy clause states-â€Å" â€Å"It's very important,† Becker urged. â€Å"I just need to know if she made the flight. That's all.† The woman gave a sympathetic nod. â€Å"Lovers' quarrel?† Becker thought a moment. Then he gave her a sheepish grin. â€Å"It's that obvious?† She gave him a wink. â€Å"What's her name?† â€Å"Megan,† he replied sadly. The agent smiled. â€Å"Does your lady friend have a last name?† Becker exhaled slowly. Yes, but I don't know it!† Actually, it's kind of a complicated situation. You said the plane was almost empty. Maybe you could-â€Å" â€Å"Without a last name I really can't†¦Ã¢â‚¬  â€Å"Actually,† Becker interrupted, having another idea. â€Å"Have you been on all night?† The woman nodded. â€Å"Seven to seven.† â€Å"Then maybe you saw her. She's a young girl. Maybe fifteen or sixteen? Her hair was-† Before the words left his mouth, Becker realized his mistake. The agent's eyes narrowed. â€Å"Your lover is fifteen years old?† â€Å"No!† Becker gasped. â€Å"I mean†¦Ã¢â‚¬  Shit. â€Å"If you could just help me, it's very important.† â€Å"I'm sorry,† the woman said coldly. â€Å"It's not the way it sounds. If you could just-â€Å" â€Å"Good night, sir.† The woman yanked the metal grate down over the counter and disappeared into a back room. Becker groaned and stared skyward. Smooth, David. Very smooth. He scanned the open concourse. Nothing. She must have sold the ring and made the flight. He headed for the custodian. â€Å"Has visto a una nina?† he called over the sound of the tile buffer. â€Å"Have you seen a girl?† The old man reached down and killed the machine. â€Å"Eh?† â€Å"Una nina?† Becker repeated. â€Å"Pelo rojo, azul, y blanco. Red white and blue hair.† The custodian laughed. â€Å"Que fea. Sounds ugly.† He shook his head and went back to work. David Becker stood in the middle of the deserted airport concourse and wondered what to do next. The evening had been a comedy of errors. Strathmore's words pounded in his head: Don't call until you have the ring. A profound exhaustion settled over him. If Megan sold the ring and made the flight, there was no telling who had the ring now. Becker closed his eyes and tried to focus. What's my next move? He decided to consider it in a moment. First, he needed to make a long-overdue trip to a rest room. Chapter 64 Susan stood alone in the dimly lit silence of Node 3. The task at hand was simple: Access Hale's terminal, locate his key, and then delete all of his communication with Tankado. There could be no hint of Digital Fortress anywhere. Susan's initial fears of saving the key and unlocking Digital Fortress were nagging at her again. She felt uneasy tempting fate; they'd been lucky so far. North Dakota had miraculously appeared right under their noses and been trapped. The only remaining question was David; he had to find the other pass-key. Susan hoped he was making progress. As she made her way deeper into Node 3, Susan tried to clear her mind. It was odd that she felt uneasy in such a familiar space. Everything in Node 3 seemed foreign in the dark. But there was something else. Susan felt a momentary hesitation and glanced back at the inoperable doors. There was no escape. Twenty minutes, she thought. As she turned toward Hale's terminal, she noticed a strange, musky odor-it was definitely not a Node 3 smell. She wondered if maybe the deionizer was malfunctioning. The smell was vaguely familiar, and with it came an unsettling chill. She pictured Hale locked below in his enormous steaming cell. Did he set something on fire? She looked up at the vents and sniffed. But the odor seemed to be coming from nearby. Susan glanced toward the latticed doors of the kitchenette. And in an instant she recognized the smell. It was cologne†¦ and sweat. She recoiled instinctively, not prepared for what she saw. From behind the lattice slats of the kitchenette, two eyes stared out at her. It only took an instant for the horrifying truth to hit her. Greg Hale was not locked on the sublevels-he was in Node 3! He'd slipped upstairs before Strathmore closed the trapdoor. He'd been strong enough to open the doors all by himself. Susan had once heard that raw terror was paralyzing-she now knew that was a myth. In the same instant her brain grasped what was happening, she was in motion-stumbling backward through the dark with a single thought in mind: escape. The crash behind her was instantaneous. Hale had been sitting silently on the stove and extended his legs like two battering rams. The doors exploded off their hinges. Hale launched himself into the room and thundered after her with powerful strides. Susan knocked over a lamp behind her, attempting to trip Hale as he moved toward her. She sensed him vault it effortlessly. Hale was gaining quickly. When his right arm circled her waist from behind, it felt like she'd hit a steel bar. She gasped in pain as the wind went out of her. His biceps flexed against her rib cage. Susan resisted and began twisting wildly. Somehow her elbow struck cartilage. Hale released his grip, his hands clutching his nose. He fell to his knees, hands cupped over his face. â€Å"Son of a-† He screamed in pain. Susan dashed onto the door's pressure plates saying a fruitless prayer that Strathmore would in that instant restore power and the doors would spring open. Instead, she found herself pounding against the glass. Hale lumbered toward her, his nose covered with blood. In an instant, his hands were around her again-one of them clamped firmly on her left breast and the other on her midsection. He yanked her away from the door. She screamed, her hand outstretched in futile attempt to stop him. He pulled her backward, his belt buckle digging into her spine. Susan couldn't believe his strength. He dragged her back across the carpet, and her shoes came off. In one fluid motion, Hale lifted her and dumped her on the floor next to his terminal. Susan was suddenly on her back, her skirt bunched high on her hips. The top button of her blouse had released, and her chest was heaving in the bluish light. She stared up in terror as Hale straddled her, pinning her down. She couldn't decipher the look in his eyes. It looked like fear. Or was it anger? His eyes bore into her body. She felt a new wave of panic. Hale sat firmly on her midsection, staring down at her with an icy glare. Everything Susan had ever learned about self-defense was suddenly racing through her mind. She tried to fight, but her body did not respond. She was numb. She closed her eyes. Oh, please, God. No! Chapter 65 Brinkerhoff paced Midge's office. â€Å"Nobody bypasses Gauntlet. It's impossible!† â€Å"Wrong,† she fired back. â€Å"I just talked to Jabba. He said he installed a bypass switch last year.† The PA looked doubtful. â€Å"I never heard that.† â€Å"Nobody did. It was hush-hush.† â€Å"Midge,† Brinkerhoff argued, â€Å"Jabba's compulsive about security! He would never put in a switch to bypass-â€Å" â€Å"Strathmore made him do it,† she interrupted. Brinkerhoff could almost hear her mind clicking. â€Å"Remember last year,† she asked, â€Å"when Strathmore was working on that anti-Semitic terrorist ring in California?† Brinkerhoff nodded. It had been one of Strathmore's major coups last year. Using TRANSLTR to decrypt an intercepted code, he had uncovered a plot to bomb a Hebrew school in Los Angeles. He decrypted the terrorist's message only twelve minutes before the bomb went off, and using some fast phone work, he saved three hundred schoolchildren. â€Å"Get this,† Midge said, lowering her voice unnecessarily. â€Å"Jabba said Strathmore intercepted that terrorist code six hours before that bomb went off.† Brinkerhoff's jaw dropped. â€Å"But†¦ then why did he wait-â€Å" â€Å"Because he couldn't get TRANSLTR to decrypt the file. He tried, but Gauntlet kept rejecting it. It was encrypted with some new public key algorithm that the filters hadn't seen yet. It took Jabba almost six hours to adjust them.† Brinkerhoff looked stunned. â€Å"Strathmore was furious. He made Jabba install a bypass switch in Gauntlet in case it ever happened again.† â€Å"Jesus.† Brinkerhoff whistled. â€Å"I had no idea.† Then his eyes narrowed. â€Å"So what's your point?† â€Å"I think Strathmore used the switch today†¦ to process a file that Gauntlet rejected.† â€Å"So? That's what the switch is for, right?† Midge shook her head. â€Å"Not if the file in question is a virus.† Brinkerhoff jumped. â€Å"A virus? Who said anything about a virus!† â€Å"It's the only explanation,† she said. â€Å"Jabba said a virus is the only thing that could keep TRANSLTR running this long, so-â€Å" â€Å"Wait a minute!† Brinkerhoff flashed her the time-out sign. â€Å"Strathmore said everything's fine!† â€Å"He's lying.† Brinkerhoff was lost. â€Å"You're saying Strathmore intentionally let a virus into TRANSLTR?† â€Å"No,† she snapped. â€Å"I don't think he knew it was a virus. I think he was tricked.† Brinkerhoff was speechless. Midge Milken was definitely losing it. â€Å"It explains a lot,† she insisted. â€Å"It explains what he's been doing in there all night.† â€Å"Planting viruses in his own computer?† â€Å"No,† she said, annoyed. â€Å"Trying to cover up his mistake! And now he can't abort TRANSLTR and get aux power back because the virus has the processors locked down!† Brinkerhoff rolled his eyes. Midge had gone nuts in the past, but never like this. He tried to calm her. â€Å"Jabba doesn't seem to be too worried.† â€Å"Jabba's a fool,† she hissed. Brinkerhoff looked surprised. Nobody had ever called Jabba a fool-a pig maybe, but never a fool. â€Å"You're trusting feminine intuition over Jabba's advanced degrees in anti-invasive programming?† She eyed him harshly. Brinkerhoff held up his hands in surrender. â€Å"Never mind. I take it back.† He didn't need to be reminded of Midge's uncanny ability to sense disaster. â€Å"Midge,† he begged. â€Å"I know you hate Strathmore, but-â€Å" â€Å"This has nothing to do with Strathmore!† Midge was in overdrive. â€Å"The first thing we need to do is confirm Strathmore bypassed Gauntlet. Then we call the director.† â€Å"Great.† Brinkerhoff moaned. â€Å"I'll call Strathmore and ask him to send us a signed statement.† â€Å"No,† she replied, ignoring his sarcasm. â€Å"Strathmore's lied to us once already today.† She glanced up, her eyes probing his. â€Å"Do you have keys to Fontaine's office? â€Å"Of course. I'm his PA.† â€Å"I need them.† Brinkerhoff stared in disbelief. â€Å"Midge, there's no way in hell I'm letting you into Fontaine's office.† â€Å"You have to!† she demanded. Midge turned and started typing on Big Brother's keyboard. â€Å"I'm requesting a TRANSLTR queue list. If Strathmore manually bypassed Gauntlet, it'll show up on the printout.† â€Å"What does that have to do with Fontaine's office?† She spun and glared at him. â€Å"The queue list only prints to Fontaine's printer. You know that!† â€Å"That's because it's classified, Midge!† â€Å"This is an emergency. I need to see that list.† Brinkerhoff put his hands on her shoulders. â€Å"Midge, please settle down. You know I can't-â€Å" She huffed loudly and spun back to her keyboard. â€Å"I'm printing a queue list. I'm going to walk in, pick it up, and walk out. Now give me the key.† â€Å"Midge†¦Ã¢â‚¬  She finished typing and spun back to him. â€Å"Chad, the report prints in thirty seconds. Here's the deal. You give me the key. If Strathmore bypassed, we call security. If I'm wrong, I leave, and you can go smear marmalade all over Carmen Huerta.† She gave him a malicious glare and held out her hands for the keys. â€Å"I'm waiting.† Brinkerhoff groaned, regretting that he had called her back to check the Crypto report. He eyed her outstretched hand. â€Å"You're talking about classified information inside the director's private quarters. Do you have any idea what would happen if we got caught?† â€Å"The director is in South America.† â€Å"I'm sorry. I just can't.† Brinkerhoff crossed his arms and walked out. Midge stared after him, her gray eyes smoldering. â€Å"Oh, yes you can,† she whispered. Then she turned back to Big Brother and called up the video archives. Midge'll get over it, Brinkerhoff told himself as he settled in at his desk and started going over the rest of his reports. He couldn't be expected to hand out the director's keys whenever Midge got paranoid. He had just begun checking the COMSEC breakdowns when his thoughts were interrupted by the sound of voices coming from the other room. He set down his work and walked to his doorway. The main suite was dark-all except a dim shaft of grayish light from Midge's half-open door. He listened. The voices continued. They sounded excited. â€Å"Midge?† No response. He strode through the darkness to her workspace. The voices were vaguely familiar. He pushed the door open. The room was empty. Midge's chair was empty. The sound was coming from overhead. Brinkerhoff looked up at the video monitors and instantly felt ill. The same image was playing on each one of the twelve screens-a kind of perversely choreographed ballet. Brinkerhoff steadied himself on the back of Midge's chair and watched in horror. â€Å"Chad?† The voice was behind him. He spun and squinted into the darkness. Midge was standing kitty-corner across the main suite's reception area in front of the director's double doors. Her palm was outstretched. â€Å"The key, Chad.† Brinkerhoff flushed. He turned back to the monitors. He tried to block out the images overhead, but it was no use. He was everywhere, groaning with pleasure and eagerly fondling Carmen Huerta's small, honey-covered breasts.

Comparing IFRS to GAAP Essay

In the Accounting industry, there are various principles and guidelines by which financial accountants, analysts, and organizations need to abide by. The International Accounting Standards Board (IASB) issues standards (IFRS) that have been adopted by the United States and several countries outside of the U.S. (Kimmel, Weygandt & Kieso, 2010). The IFRS along with Generally Accepted Accounting Principles (GAAP), professionals in the accounting industry use these guidelines as a baseline on which accounting practices are built upon. These standards are governed by the Securities and Exchange Commission (SEC) which ultimately oversees U.S. financial markets and accounting standard-setting bodies. Moving forward, the elements of IFRS and GAAP will be discussed to illustrate the similarities and differences and how it relates to Accounting and used in business practice. IFRS 8-1: Fair-Value Measurement Fair value measurements provide users of financial statements with an accurate picture of the value of a company’s assets. Both IFRS and GAAP require firms to include information regarding fair value measurements practices in the notes of financial statements. Under either system, companies will be required to report assets at either book value or fair value, depending on the situation. As a general rule of thumb, all assets in the same class must receive the same valuation treatment. In regards to the value of receivables, IFRS uses a two-tiered method that first analyzes individual receivables, and then looks at receivables as a whole to determine if there is any impairment. (KPMG, 2012). Comparing IFRS to GAAP Essay IFRS 9-1: Component Depreciation Component depreciation happens when an asset has fundamentally different parts that should be depreciated with different treatment. Under IFRS, firms are required to use component depreciation if the parts of the asset offer varying patterns of benefit. The reasoning behind this is that it provides a clearing picture of the asset’s book value. This method is also permitted under GAAP, but U.S. companies rarely use it in practice (Ernst & Young 2012) IFRS 9-2: Revaluation of plant assets The reevaluation of plant assets can be defined as the process of change values from book value to fair value. This process is required in the event that there have been substantial economic changes in the market have occurred. For example, if a company purchased a building 10 years ago and it has appreciated due to a real estate boom, it can be reevaluated to fair value. If an asset is to be reevaluated under IFRS, it is required that all assets in its class must be treated with the same valuation method. This ensures that companies maintain consistency in valuations for the same types of assets. IFRS 9-3 Product Development Expenditures Companies that utilize GAAP standards are required to expense all research and development costs by reporting them on the income statement. In contrast, IFRS only places this requirement on research costs. Once technological viability has been reached, it is optional for a company to start reporting development costs as capital expenditures. This allows the costs to be depreciated over the useful life that the technology provides (Brice, 2009) Comparing IFRS to GAAP Essay IFRS 10-2 Contingent Liability In the most basis sense, a contingent liability is an obligation that has a probability of occurring in the future. These items will not be included in financial statements, but should be disclosed within the notes. The company will also be required to measure the nature of the contingent liability in subsequent accounting periods. (Ernst & Young 2014) Imagine an oil company  that was involved in an accidental oil spill in the Pacific Ocean. An example of a contingent liability would be potential fines imposed by the Union for environmental violations. The company may not know the extent of the fines yet, but they should be disclosed as a contingent liability in the notes. Because the fines can be predicted, it is necessary to report the information to users of the financial statements. IFRS 10-3 Similarities and Differences in Accounting Liabilities The basic principles of accounting for liabilities between GAAP and IFRS nearly identical, but there are several minor differences. On the balance sheet, GAAP requires liabilities be reported in order of liquidity, while IFRS requires reverse order of liquidity. When it comes to reporting interest expenses, GAAP permits both the effective interest rate method and the straight-line method; however IFRS will only allow the effective interest rate method. Furthermore, IFRS has special rules for contingent liabilities, which is not a requirement under GAAP. In the grand scheme, the differences between IFRS and GAAP are fairly small. Each has specific requirements related to the reporting of assets and liabilities, which can result in slightly different financial results. Both FASB and IASB are working actively to modernize their accounting rules with changes in the evolving business climate. In summary, both systems are important for maintaining high quality accounting standards in the global economy. Comparing IFRS to GAAP Essay References Jerry J. Weygandt – Paul D. Kimmel – Donald E. Kieso – Financial Accounting – Hoboken – John Wiley and sons inc. – 2011 – 7th Ed Retrieved from: http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CPA/Sep/DevCosts. Retrieved from: http://www.ey.com/GL/en/Issues/IFRS/IFRS-Overview KPMG. 2012. IFRS Compared to US GAAP: An Overview. KPMG

Comparing Elizabeth Stanton’s Declaration of Sentiments...

Elizabeth Cady Stanton’s Declaration of Sentiments and The Women’s Bible Elizabeth Cady Stanton was one of the most renowned women to lead campaigns for women’s rights. Her efforts were focused on opportunities for women, for married women’s property rights, the right to divorce, and the right to custody of children; her most radical demand was for women’s right to vote (Davidson and Wagner-Martin 845). In general Stanton wished to instill independence and self-reliance in all women. Stanton was an inspiring orator of speeches including the Declaration of Sentiments as well as the book The Women’s Bible. Upon analysis of her speeches and other works, as well as gaining knowledge of her background, one is able to assume that†¦show more content†¦Much of her knowledge was gained by time spent in her fatherà ¢s office reading law books and listening to his conversations with clients. Stanton refused to allow societyà ¢s constraints to limit her ability to excel as mush or more than a young man does. In taking on this co nviction, she later in life attempted to have changes made to allow women to attend the same schools (colleges) that men attended. In the experiences Stanton witnessed between clients and Mr. Cady, one particular incident farther provoked Stanton to seek rights for women. In this certain case an ex servant of the family was attempting to regain property that she had purchased before her marriage. Apparently her deceased husband had will the property to his son and the woman was left with nothing. Mr. Cady informed the lady that even though she had purchased the property before wedding, that according to the laws concerning wedlock, all property, earnings, and children were relinquished to the husband. Elizabeth could not believe that the laws were so unjust and that there was nothing her father could do to help the woman regain what was rightfully hers. Being a small child at the time, Stanton told the client that she would search through every law book and cut out any laws thatShow MoreRelatedWomens Rights Movement3386 Words   |  14 Pagesour forefathers wrote in the Declaration of Independence, that all men were created equal, held little value. Human equality was far from a reality. If you were not born of white male decent, than that phrase did not apply to you. During this period many great leaders and reformers emerged, fighting both for the rights of African Americans and for the rights of women. One of these great leaders was Elizabeth Cady Stanton. Stanton dedicated her entire life to the womens movement, despite the opposition