Cultural Factors Psychology

Cultural factors in diagnosis and treatment are highly imperative. This paper includes critical thinking on the perils of using mainstream methodology with non-Western cultures.

Cultural factors have deep roots in the clinical psychology. Cross cultural psychology has now become an inseparable idea in clinical psychology. Culture cannot be avoided in order to make a precise judgment on mental problem. The paper is based upon literature review on various academic articles and books written to cover the significance of culture in clinical psychology. It offers systematic review based upon authentic basis regarding psychological treatment considering the cultural factors involved in diagnosis. Efforts are expected to focus on accurate judgment, suitable therapeutic process and an eventual release of the painful feeling.

The capable psychoanalysts must be devoted, and eager to understand the cultural backdrop, past experiences and its correlation with the psychological diagnosis and handling of the case. Also a patient from non-western cultural background must be treated with extreme care while considering his cultural beliefs as important indicators to achieve optimum output; an ultimate relief for the patient.

Respecting the consensus developed by historic and contemporary professionals, a psychologist can enhance efficacy of the treatment and avoid the perils of the mainstream methodology in treatment of non-western cultures.

Cultural factors are one of the most significant variables in the field of clinical psychology. A clinician cannot aim for precise diagnosis and appropriate treatment without considering the culture of the patient as a guiding principle, as many of the psychological behaviours are directly influenced by the cultural norms.

The paper presents a review of different cultures and their requirement for the diagnosis of treatment on mental health problems. It will also highlight potential harms of applying mainstream methodologies on a non-western client. A detailed literature review will explain the main aspects of non-western culture and culture related attitude on mental health.

While treating the mental disorders, it will be useless if a general method is applied on everyone, without studying the socio cultural background of the client and salient features of the specific culture. We can explain its importance through an example; drinking habit may be a serious issue in a culture and may demand psychotherapy to get rid of it, but it is possible that it is considered as a normal thing in another culture.

Also shyness of a female towards the males can be considered as a psychological problem in the western culture, though it may be considered as a normal behaviour in non-western traditions. Any diagnosis cannot be appropriate unless it is seen through the lens of the culture. Every psychological disorder has a deep connection with religious beliefs, ethnic norms, and native environment.

An expert clinician has to identify that root first before making a professional judgment on the problem, type of treatment and therapeutic process required, and mannerism of the sessions, and required cultural sensitivity aspects during the therapies. The need of cognitive testing can only be identified after thorough analyses of the cultural factors behind the problem.

Cultural factors in psychological diagnosis and treatment; an overview

 Psychological diagnosis is very much dependent on the symptoms in human behaviour. Talking about the general perception on mental illness or disorder, anything different from a usual behaviour is referred as a psychological disorder. These perceptions are closely related to the culture possessed by the patient and also the interpretation of any behaviour as according to the cultural norms.

We can understand this phenomenon by an example of some sort of mania. Mania is almost a common problem found in almost all the cultures, but the clinician must be very careful in diagnosis, as there is a probability of confusing the culture related expression of distress as wrong diagnosis of mania. We can observe cultural diversity in stating the depression, but it may be under diagnosed, usually on initial stage and careful measures are not taken.

It is true that somatic characteristics may be identical in all the cultures, yet, it is critical to differentiate physical descriptions of a sentimental situation. Generally ways of expressing depression are different in all the cultures, however, sad mood, unwillingness in enjoying something, nervousness, and feeling energy less are common symptoms of depression. Culture cannot be neglected for any sort of psychiatric treatment like, while classifying depressive disorders, for example, we have to consider both internal factors within the individual and external factors related to the culture of the subject (Cowen P. et al. 2012. p212).

In the discussion, as it follows, various culture factors will be elucidated as they influence psychological diagnosis and treatment in various situations. It is also important to know how the treatment can cause harm instead of healing the suffering if a client from non-western culture is dealt in mainstream methodologies of diagnosis and treatment.

Cultural diversities and mental health

Culture is an inherited asset which travels from generation to generation. This is a factor which has direct influence on all aspects of the lives of human beings. As far as the approach on mental problems is concerned, it varies from person to person, family to family; various ethnic groups, culture to culture and country to country.

It has been observed that culture and religion have a strong influence over the mental health of a person, and initiation of mental illness. Also cultural mannerism of responding towards such problems, determines the extent of agreement of the patient for mental sickness treatment and consistency in this regard. It is very important to understand that representation of mental wellbeing service demands cultural sensitivity for improving acceptance and awareness on the use of these services.

This will help to reform approach about mental illness, as it is different from the one customary in the west. We can review a case study to understand this difference. This comparative study was conducted by universities in India and America, to compare behaviours in India and USA. It was found that the students from India perceived depression as an outcome of the factors like, being unsuccessful in achieving goals, or else which can easily be controlled by them individually, and felt that only way to manage depression is to ensure social facilitation and religious practices. They suggest that understanding and treating depression must consider diverse point of views on mental illness for enhancing the efficacy of mental wellbeing plans (Nieuwsma, J.A.et al. (2011). p 539-568).

Relationship of psychology and culture has been discussed by many expert psychologists, according to Triandis H.C. quoted by Kitayama S. and Cohen D. (2010), history of psycho-cultural tendencies have shaped the contemporary approaches of cultural psychology, and the future of this field is also based upon the same.

He emphasizes on the close connection of the language; a salient feature of each culture, and psyche. He believed that language is the key to understand the thoughts of the speaker. Due to interaction of various people within the same culture, many agreements are found on the ways to behave collectively. These practices by the time shape the mind accordingly, thus we can say, an individual expresses his culture which he has been brought up (Kitayama S. and Cohen D. 2010).

Mental illness as a stigma in various cultures

Perceiving mental disorder as a shameful fact may be due to many reasons, for example, any of the apparent reason of the sickness. Many studies have reported other major distinctions in behaviour towards mental illness amongst cultural groups in the USA. Carpenter-Song et al. (2010) performed a thorough, one and a half year long culture based study.

The subjects for the study were 25 patients with critical mental illness. These were European-American patients engaged in regular treatment by expert psychiatrist, inclined to state convictions about mental sickness associated with medical viewpoints about the illness. Contrary to this, people belonging to Africa, America or Latin patients were more liable to highlight non-medicinal explanations about the signs of mental disorders.

Though, all the subjects from 3 cultural clusters shared about some sort of stigmatization because of their mental problems, this very shamefulness sentiment proved to be a main part of the African-Americans reactions, hence it was not focused in case of European-Americans, instead they inclined to consider mental problems as major and most important side of the human requirements on health.

As far as African-Americans were concerned, they were frustrated when the clinicians emphasized on the need of medication. In case of Latin persons, they generally considered diagnosis of mental sickness to be a severe damage to their social image and status; they focused on stating the sickness on a very low severity to stay safe from extreme stigma (Carpenter.S. E. (2010) p 224-251).

As argued earlier, when we talk about stigma, its severity may be different in different individual cultures, which refers to a diverse nature in western and non-western cultures. In the non-western culture, sentiment of dishonour linked with mental disorder is very high. In such cases a mental situation, in which the patient thinks as if he is humiliated or not cared by anyone, leads to extreme loss of self-belief; thus the symptoms of mental sickness may even enhance.

Another evaluation of the association between ethnicity & cultural beliefs and mental disorders is conducted by Abdullah et al. (2011). This study illustrates thoughts on broad diversity of culture related ideas embedded in mental condition. For instance, a number of the cultures may not regard mental disorder as a cause of disgrace, some of those only focus on the extreme problems but others may feel shame on disorders of any level of problem. Generally, non-western people are highly anxious about their traditions, self-control, individual associations and expressive connections, mental illness is taken as shameful dilemma, not only for the specific person, but for the whole immediate and extended family. (Abdullah et al. 2011)

Resistance from the patients

Bailey et al. (2011) have shred about reluctant behaviours regarding mental treatment. He notes that sense of being ashamed, religion related misconceptions, lack of trust on the clinicians and language barriers and communication issues may be the reason behind this resistance in opting for mental health treatment as required (Bailey, R.K.et al. 2011 p 548-557.) In certain cultures clients show a lot of resistance just to satisfy their self-respect that they are normal and it will be real dishonour if they admit and accept need for mental treatment.

That is the main reason behind the concept that understanding culture of the client is very important, so as to understand the root causes of the resistance and reluctance. During the therapies, the clinician must develop a good rapport with the client, which is only possible with some awareness on the culture of the client. An expert clinician must focus on building a good relationship with the client during a few initial therapeutic sessions.

It may be performed through friendly discussion demonstrating interest in getting awareness on the client’s culture, which must be complemented through attempts to gain knowledge on the same through books and other sources, such as, friends and family of the client, other members of the same community and other internet sources.

This way the client will share many thoughts from his subconscious, and the root may be identified, along with a great control over the expected resistance from the client. Especially when we talk about non-western culture; as argued earlier; their stigma may be a great source of resistance. This can be overcome, if the client receives friendly signals from the clinician, and a sense of trust worthiness for thought sharing.

Cultural sensitivity while treating non-western clients

Generally, Non-western clients, especially Muslims adhere to their religious beliefs; therefore, it is crucial to be aware on the cultural heritage, and religious background of the Muslims for the contemporary psychologists, so as to ensure efficacy of the treatment, as this group of clients is rather difficult and needs to be understood properly. We have a discussion about the Muslim cluster in the non-western culture as it the biggest majority group in the non-west representation.

Considering religion, as a central point of the human life, makes it possible for a practitioner to manage therapeutic process with a high level of skill and anticipation of the optimal output, when tackled in religious framework. Religious beliefs, spiritual thoughts and mental health have an interesting correlation to apply for treating several mental disorders efficiently. Keshavarzi H. and Haque A. (2014) in an article highlight the need of improving the psycho-treatment procedures with the help of its integration with the culture and religious values, while treating Muslims for psychological disorder.

Religious faiths about the reason of mental sickness are typically unconnected to biological systems. Most of these are considered as a curse due to any bad deed in the past, or due to some spirits. However these symptoms may be different in the young and old generations. Also the nature of sickness differs in the native non-western client and second generation borne in a different culture. (Keshavarzi H. and Haque A. 2014)

Keshavarzi H. and Haque A. (2013) also quote Veling et al., (2008) who have highlighted non-western tendency of community based culture. It is a general norm that Muslim are fond of replication of a community environment similar to the native culture, wherever they live, such as community centers, caring for right of neighbours, selfless attitudes, mutual reliance and family values. These strong bonding practices generally tend to reduce chances of mental problems.

Cultural Factors Psychology
Cultural Factors Psychology

Lack or absence of cultural knowledge, especially on religious faith, norms and practices by non-Muslim therapists may be a hurdle in creating a remedial association with the client. It is important to be aware of certain practices which are extremely conflicting with Muslim cultures as observed in the west. Male and female interaction can be one of the examples, which is extremely prohibited in Muslim culture, though considered a normal matter in other cultures. This can lead to a serious problem during the sessions, if not understood according to the cultural requirements. For the therapist, it is also recommendable to make collaboration with religious leaders, so as to enhance religious understanding on the Muslim psyche and Islamic modes of treatment (Keshavarzi H. and Haque A. 2013).

We see that there is lack of sufficient materials on culture specific treatment methodologies for non-western clients. Many therapeutic concepts cannot be applied on the non-western client the way these may probably be efficient for the western client. Treatment of non-western client, though complicated, it also holds many helpful resources within its roots.

As we see that in the non-western culture, family values and social relationships are highly cherished. These may a helpful tool for resource mobilization. To cope with language barriers family members can be a helpful resource. Another precaution is also recommended by Cowen P. et al (2012) that assigning a translator during sessions also demands special care about the selection of the person to interpret. As a general observation it is a fear that involving a translator, other than the therapist himself, may cause difficulty to achieve specific results, besides ever-increasing the duration of the meeting. Mare transformation of the language may not be helpful while the person is not a health expert, sometimes the spirit of the conversation is lost while translation process.

This problem can only be conquered with the help of same community members, close family relation, or assigning a professional psychologist, the responsibility to communicate and interpret with the non-western client, and then be a part of diagnosis and therapeutic process. These dissimilarities are not exclusive for Muslims only; the other representatives of the non-western culture, such as Hindus and Buddhist are also different in terms of their traditions, norms and their approach towards mental illness, from the western culture. The same requirement of studying the specific culture persists for the therapist for a patient who belongs to any of these cultures (Cowen P. et al 2012).

All these arguments on the study of clinical psychology elucidate that dealing mannerism must represent adaptability according to the requirement of the culture when handling patient from a culture, which the therapist does not belong to. It must be understood that mainstream psychological methodologies might not fulfill the extraordinary needs of the situation.

It is also quite natural that a single person may not possess the knowledge about each and every culture in the world, which makes things more complicated for the psychologist to have the anticipated outcomes. In some cases patients may even assume biased behaviour from any person or a group, financial stress, and a feel of inaccessibility to services if he is uncomfortable in any other culture, this might transform into the symptoms of mental illness later on. As a general observation, most of the cases of migrants emerge due to adaptability issues and may become severe if not handled on time with due diligence (Cowen P. et al 2012. p. 26. Ch 3).

As argued earlier, mental health issues with the systematic application of connection with the clients may notably increase because, most of the issues come forward because of cultural intricacy. Even the best knowledgeable practitioner may not be able to ascertain mental well being of a patient, if, he does not make himself well aware of the culture; the patient is coming from, and all probable cultural approaches which may be contributing in increase of mental illness motives in the subconscious of the patient.

The contemporary studies emphasize that culture has unambiguous connection with psychological problems. A psychotherapist must not stress on conservative systems of treatment, and bring in inventive thoughts in accordance to the requirement and judge diverse features of cultural psychology (Tseng W.S 2008).

As we learned from Keshavarzi H. and Haque A. (2014), that initial effort for applying the psychological approach is the precise judgment of the issue and the performance level of the patient. In this regard, the therapist has to collect information which is essentially required for treatment. If the judgment indicates a high tendency of the client towards religion, the therapist must take that into account. This may be evaluated during initial informal discussions through the use of terminologies and his general approach.

The clinician must have an intention to develop an understanding with the patient on how the objective of the treatment is set. Later, a detailed session should be conducted to assess how he expects the improvement as a result of the therapeutic process. If the patient does not take interest in self-actualization, and wants focused attention to the specific problem, therapist must not resist, and make the client comfortable, removing discomforts of cultural difference (Keshavarzi H. and Haque A. 2014).

When we talk about the cultural beliefs in Arabian culture we cannot exclude religious and traditional methods of the psychotherapies. The majority of the Arabs rely on conventional healers, also referred as faith healers, such as experts of herbal medicines, religious elders of the region, healing through rituals. Unfortunately the initial level of mental disorder is assumed to be an assault of evil spirits such possession of the body, which can just be treated with the help of rituals. Treating the mentally ill person is believed as a punishment for the patient, that might mark him as a crazy or abnormal person forever, thus restricting hi normal movement in the in the society for the rest of his life (Parekh R. 2013).

The most complex idea about this subject is the command of a clinician about the features of every culture. Though it is not simple but the clinician must be open to learn about the cultural features which truly have an effect on the healing procedure. Cultural knowledge compliments the success of the healing procedure by demonstrating respect for the patient and the culture. The most important aspect of the point is that a proficient psychologist must be impartial, enthusiastic, and considerate on the cultural surroundings, the history and its link with the course of analysis and therapy.

The whole discussion stressed over an idea that culture and psychology cannot be viewed in isolation; we cannot suppose on the performance of brain and a culture bound psychosomatic approach, linked with one culture and expected to apply in any other culture, these aspects must be taken into account during therapeutic process.

While treating non-western clients, we must be clear on a few general distinctions in the culture, Such as:

  • Adaptability issues
  • Effect of religious beliefs on psychological beliefs
  • Strong family bonding
  • Reluctance of women on open communication with a male therapist,
  • Entirely different social environment
  • Less preference of psychological treatment as compared to physical issues.
  • Language barrier

Keeping all these aspects in mind, a clinician has to show respect for that cultural characteristic to develop outstanding professional relationship with the patients. Talking about sentimental problems in a responsive manner may help in this regard, because, general tendency of the non-western clients demonstrates shyness in discussing personal events, which may point towards the roots of the problem which may be linked with the cultural beliefs. Thus, to discover secrets of the subconscious, information on the patient’s culture is unavoidable.

As we have already discussed that family bonding and social relationships are very strong in the non-western culture, these may also give rise to some problems related to the expectations associated with these values. These false expectations may give birth to a feeling of disappointment or betrayal from a close person. It also makes them feel that those people have wasted their sacrifices and have not cherished their support. This leads to anger and fury for their own selves as well as for others.

This also gives rise to hopelessness, and trust over others including their psychologist. It can also result into discontinuation of constructive attitude; which generates dire need of family support, counselling and cognitive therapy with individual. A feel of being deprived regarding marital rights can be an example of such cases. These sort of cases are culturally sensitive and may be dealt with high care, after acquiring sufficient knowledge of the specific cultural values and norms (Keshavarzi H. and Haque A. 2014).

Mainstream methodologies: Benefits and Perils

Before concluding the paper, we must focus on the perils of the mainstream methodologies when applied in non-western culture. During our argument, one thing has been concluded that we cannot study psychotherapeutic treatment in isolation; culture must be included in the analytical process. We can classify the type of clients in two culture specific groups:

  • Western culture
  • Non-western culture

Both have very clear dividing lines for general understanding on cultural beliefs. As we conclude that cultural beliefs play a major role in psychiatric diagnosis and treatment. The very first step involves the basic understanding on the culture of the patient and to what extent these beliefs and norm influence his cognitive behaviour. Though these are the two basic cultural groups, the non-western cluster may further be divided into more clusters based on religion and geographic trends.

Muslims; the largest group in the non-western culture are more influenced by the religious education, rituals, spiritual treatment and other limitations. The beliefs of the patients may not be agreed by the practitioner, however it is important, not to argue with the patient, and give him a feel that the practitioner believes him and respects his point of view. Other clusters within the non-western cultures should also be dealt accordingly. Suspicion on the clinician, being afraid of the treatment, being afraid of racist of discriminatory approach, language and communication barriers, and cultural & religious issues may hinder the successful treatment (Keshavarzi H. and Haque A. 2013).

This reaches the following understandings:

  • Considering culture is the most important aspect in psychological treatment.
  • Initial meetings should be focused on gaining awareness about cultural and religious tendencies of the patient.
  • Physical interaction between male and female is strictly prohibited in non-western culture; this must be avoided at any condition.
  • General methodologies may not be applicable to all the patients. In the study of psychology, every client has his unique identity, he must be dealt individually. The approach that proved to be successful for treating depression of a western women, may not work for exact replication for a non-western woman.
  • The clinician must not try to influence patient’s cultural beliefs.
  • The clinician must show respect for the culture to develop mutual trust and good professional relationship.
  • Mare translation is not enough for the sessions, the interpreter must be a professional therapist, or a family or community member of the patient if the first option is not possible.
  • Consultation with the family is also recommended when possible. This may also help to overcome stigma and seek early healing of the problem rather that making it worse due to delayed treatment.
  • Depressive disorders may be similar in different cultures, however, the therapist must study, what is hidden behind the symptoms, inside the cultural context.

Conclusion

As a concluding note we can easily claim that psychiatric diagnosis cannot be made leaving the cultural factors behind. Making an attempt to do so may lead to commit wrong diagnosis and ultimately a wrong treatment. In advanced clinical psychology, wrong diagnosis and treatment is as dangerous as an unnecessary medicinal injection.

A clinician has to demonstrate high level of professionalism and skill to handle the case with careful cultural sensitivity. There may be chances to disagree with the client belief, and also his cultural belief may be opposite from the therapist’s cultural norms, yet, he must not mention so in front of the client. There is high probability for resistance from the client and he also may show distrust on the treatment, however, the therapist has to be unbiased and temperamental. He has to make the client feel that his opinion is respected; being a leader or teacher may not be an appropriate approach, rather than being a facilitator.

As any unnecessary medicine may cause harm, in the same way, wrong approach towards cultural psychology may be equally harmful. A uniform methodology may not be applicable in all cases. If the client is under strong influence of religion and other features of the culture, it may not be ignored. A good rapport with the client is a half way towards the successful psychological treatment, and understanding the Cultural Factors is the map to reach this destination. .

References

Abdullah, T., Brown, T.L. (2011). Cultural Factors, Mental illness stigma and ethno-cultural beliefs, values, and norms: an integrative review. Clinical Psychology Review, 31: 934-948.

Bailey, R.K., Milapkumar, P., Barker, N.C., Ali, S., Jabeen, S. (2011). Cultural Factors and Major depressive disorder in the African American population. J Natl Med Assoc.,103: 548-557.

Carpenter-Song, E., Chu, E., Drake, R.E., Ritsema, M., Smith, B., Alverson, H. (2010). Ethno-cultural variations in the experience and meaning of mental illness and treatment: implications for access and utilization. Cultural Factors Transcultural Psychiatry, 47(2): 224-251.

Cowen P. Harrison P. Burns T. (2012). p.621. Ch 21. Shorter Oxford Textbook of Psychiatry Cultural Factors. Oxford University Press.

Keshavarzi H. Haque A. (2014) Integrating indigenous healing methods in therapy: Muslim beliefs and pract ices, International Journal of Cultural Factors and Mental Health, 7:3, 297-314.

Keshavarzi H. Haque A. (2013) The International Journal for the Psychology of Religion and Cultural Factors, 23:230–249.

Kitayama S. and Cohen D. (2010). Handbook of Cultural Factors psychology. Guilford Press.

Nieuwsma, J.A., Pepper, C.M., Maack, D.J., Birgenheir, D.G. (2011). Cultural Factors perspectives on depression in rural regions of India and the United States. Transcultural Psychiatry, 48(5): 539-568.

Parekh R. (2013) The Massachusetts General Hospital Textbook on Diversity and Cultural Factors in Mental Health Springer shop

Tseng W.S (2008). Cultural Factors and Psychotherapy: Review and Practical Guidelines Sage Publications.

WonPat-Borja, A.J., Yang, L.H., Link, B.G., Phelan, J.C. (2012). Cultural Factors Eugenics, genetics, and mental illness stigma in Chinese Americans. Soc Psychiatry Psychiatr Epidemiol., 47(1): 145-156.

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Green Building Construction

Energy Efficient Technologies in Buildings

Green Building Construction also known as sustainable building is an energy efficient building technology that is founded on a plan that enhances the efficiency of saving not only energy but also building materials and water. Sustainable building helps to promote the well being of the residents by providing a healthy and safe living and working environment. Over the years, the construction of commercial buildings has had massive impact on the environment; it not requires large quantities of energy and resources but also leads to the production of dangerous atmospheric emissions that cause environmental pollution.

Owing to the increasing demand for buildings to accommodate the enormously growing businesses and population as well as having in mind the imminent risk of global warming, construction engineers and architect have come up with new building technologies that would render both residential and commercial buildings less harmful to the environment.  As an energy efficient building technology, sustainable building has been instituted to solve major environmental problems (Johnsons Control, 2012).

Lately, several residential and commercial buildings have been switching to energy efficient technologies which according to Kibert (2008) are both cost efficient and save on the environment. Such technologies comprise of solar and wind energy among other sources of energy that will not destroy the environment. Statistics from a research carried out by Bauer (2009) on sustainable building revealed that commercial buildings are known to account for over 68% electricity consumption much of which is used to heat and ventilate a building. Furthermore, Bauer defines a sustainable building technology as the one that should several architectural and design strategies, which deal with the energy conservation in terms of air conditioning and cooling, ventilation as well as passive solar heating.

Global warming is a serious crisis that is greatly affecting the world. In order to reverse or end this menace, the society must take proactive measures, such as learning to adjust what they use in order to be less dangerous to the environment. Constructing “green” buildings would significantly solve this problem. There exists several ways of averting environmental degradation and additional ways are being embraced daily. As these fresh developments crop up, the returns associated with embracing green building becomes more evident and reasonable for the consumer (Projects by Students for Students, 2012).

Both fresh and innovative developments have been made in the engineering field with the aim of helping protect and save the environment. It is imperative for each and every person to be to be cognizant of energy consumption, owing to the detrimental effects of global warming. While the implementation green building construction may be associated with huge capital outlays, new construction developments have been linked to cost-effective solutions. Although green “engineering” and sustainable building has been on the media spotlight lately, the technology is however as old as civilization itself. Solar energy is definitely the most popular form of energy conservation.

Green Building Construction
Green Building Construction

Solar panels have been known to decrease the consumption of energy in several commercial buildings through the production of alternate energy from the sun. However, as ideal as the solar power might be, the technology is only restricted to places that receive direct sunlight every single day in a year. The Kurilpa Bridge at Brisbane provides a perfect example of how solar energy has been implemented to cut on cost and reduce pollution. Equipped with 85 solar panels, the sun is able to account for over 85 percent of the bridge’s energy needs as well as eliminate annual carbon emissions by over 39 tonnes (Esagawa, 2003).

Apart from the significant solar energy, other technologies that offer sustainable developments have been cropping up. For instance, wind is considered as a major source of energy. The major reason why wind turbines are being preferred is because it is an efficient and cleaner way of generating electricity. Actually wind turbines do not need any fossil fuels to produce any sort of electricity and is fully reliant on the wind. This guarantees that there are no carbon emissions. As the winner of the prestigious LEAF “Best use of Technology” award, the 240 meters tall Bahrain world trade center has beaten them all to be the best striking model for green building. The commercial building has massive wind turbines that generate electricity for the mega building. Definitely, Bahrain world trade center strikes out as the best environmental friendly building in the world.

In addition, the use natural light as an energy efficient technology has been greatly embraced by new large commercial buildings. Modern eco-friendly building is being designed with several windows and skylights so as to tap natural light deep into the structure. This saves on energy as artificial lights are made to turn off once there is sufficient amount of natural light. This technology has been implanted by the California Academy of Sciences at golden gate park in San Francisco. The corporate office at Luck Stone in Goochland is another building that has fully implemented the use of natural light. The building has several skylights and windows allow natural light.

Green Building Construction

Green and sustainable construction may be realized through the various choices of building material. While non-renewable materials rapidly deplete the environment, opting for renewable resources to build is significantly decreases the amount of pollution related to construction as well as slows the exhaustion of non-renewable resources. In addition, the use of renewable building materials is economically viable, environmental friendly and energy efficient. However, it would even be greener, not to cite cost-effective, to renovate an already existing building as opposed to constructing a new one. This would save the ecosystem by avoiding the production of all new materials (Kibert, 2008).

Despite the fact that most green engineering methods give back to the environment by lowering the amount of energy used, a number of techniques usually support the local habitat more directly. For instance, the use of green roofs is becoming more successful and efficient. A green roof is made up of a layer of soil and vegetation and is beneficial to the building in several ways. Most important is that the runoff water from the top of a green roof drains cleaner as compared to before it hit the roof.

Furthermore, green roofs provide great insulation by blocking out the scorching sun during the hot seasons such as summer, or preventing the heat from escaping the building in the winter. Since their inception more than five years ago, Green roofs been implemented in major large commercial buildings. For instance, Sun Trust Bank in Richmond transformed the top of a four-story building to a lovely 11,800-square-foot ‘green roof,’ complete with drought-resistant plants that absorb storm water and guzzle carbon dioxide (Bauer, 2003).

One technique that is still developing is the conservation of clean hot or cold air. The California Academy of Sciences building has vents that open on the domes to let out hot air as well as motorized windows to let in cool air. While this can control the temperature in a building efficiently, air quality is just as important, “since, on average, people spend 80-90% of their time in buildings” (Bauer, 2003). There is a constant battle between keeping a constant temperature while using the least amount of energy and keeping the air fresh. Most home heating and air conditioning systems advertise providing accurate temperature control as well as filtering mold, moisture, dust, and pollen. There is not yet technology that can meet the same standards while using much less energy.

Although present day practices in green building construction are important, the real success lies with the future. The future is what will transform the entire world into a place that is self-constructive, rather than destructive. Even more beneficial than new technologies arising is the improving of existing technologies to make them greener, more user friendly, and more cost efficient. Geothermal heating and cooling and water conservation techniques appear to be some technologies that will be making major steps to improvement in the near future.

Regulations influence people’s lives, whether those individuals desire to abide by them or not; however, is it feasible to be inspired sufficiently to a point where regulations are not required. This is a fact that engineers and investors argue over. There are not at present numerous compulsory laws and policies to guide people in green building structure, but the intensity are escalating. The verdict to make a structure “bright green” is frequently a responsibility of the engineers and architects of the structure. Occasionally, it may basically amount to paying additional finances for the structure upfront so as to publicize that a structure is “green,” but there are numerous unknown profits that can be disregarded at the outset (Kibert, 2008).

There are presently numerous structures of authorization in existence these days that support green building, and that is what the majority of them do– they support green building, as in opposition to authorizing it. The major one of these is the Leaders in Engineering and Environmental Development (LEED), qualifications. Numerous structures at present are determined to acquire one of the little types of LEED qualifications.

70% of latest LEED qualified structures fit into the latest building or main repairs group. With every range of qualifications, there come diverse stages: Certified, Silver, Gold, and Platinum. Each of the stages of qualifications would achieve the recognized structure recognition in addition to the evident ecological and financial payback. As declared on the LEED website, “LEED is a third-party qualifications curriculum and the nationwide acknowledged standard for the blueprint, construction and operation of high performance green buildings” (2008).

A LEED certification is broadly cherished, creating support and speeding up of the implementation of green structure methods. LEED ventures are endorsed by central and national public structures. There are as well LEED structures in 41 diverse nations (2008). The qualifications of a LEED qualification for a new structure are founded off of six groups: sustainable sites, water efficiency, energy and atmosphere, materials and resources, indoor environmental quality, and innovation and design process (Kibert, 2008).

Green building construction is quickly growing in both importance and popularity. There are several businesses that are taking benefiting out of this, whereas at the same time cheering for more change. These are the kind of companies that deal with green products, involve themselves in environmental activities, and encourage the consumer to go green. Uncertainly, it is evident that we must embrace change quickly so that we may avert the environmental catastrophe that is about to condemn our country.

Individuals will have to amend their way of life in order to overturn the damage that has already been done. Besides saving the environment, the emerging intelligence of green building construction and engineering will help consumers save money by cutting down the rate of energy consumption. As soon as fresh technologies are invented, there is a steady development of that technology until it has been perfected, making it inexpensive and user friendly. If people were to exploit these advances as they open up and are confirmed sustainable, at that moment they will be following the road that guides back to a healthy successful earth on top of money in their wallet.

References

Bauer, M. (2009). Green Building: A Book for Sustainable Architecture. London: Springer.

Esagawa, T. (2003). Environmentally Sustainable Buildings: Challenges and Policies. New York: OECD.

Kibert, C. (2008). Sustainable Construction: A Green Building Delivery and Design. New York: John Wiley and Sons.

Johnsons Controls. (2012). make you Buildings Work: More Efficiently, Sustainably and Profitably.

Projects by Students for Students. (2012). Energy Sources.

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Schizophrenia Assignment

The many aspects of mental health education among mental health consumer groups or their families; case study of Schizophrenia

Schizophrenia Assignment – The traditional format of the health care involves a clinician or a health worker being the major decision making factors on the modality of treatment, with a relatively insignificant proportion of inputs from the consumers. However, in modern settings such inputs from the targeted consumer population are highly appreciated, especially in chronic and debilitating disease management, where concerted efforts of the clinical staff, patients and their families is essential in tackling the disease.

A key to such inputs and interactions is to raise the awareness of the targeted consumers or their families on the various aspects of the disease, its monetary and social costs, as well as to raise the psychological acceptance of the patients in the society. Mental health is one such area where beneficiary interactions between the patients/caretakers and the providers of health services on the many aspects of the decision making could be of maximum utility. This is because of mental health disorders are not only generally chronic in nature, but also because social interactions play equal role as much as medicine in the successful treatment of the disease.

Schizophrenia is a chronic and debilitating mental health disorder, with an abnormal social behaviour and failure of objective thinking. Confused state of mind, hallucinations, abject thinking and lack of motivational thinking are some of the general symptoms of the disease. There is also a higher rate of suicidal thinking among the schizophrenic patients.

While both a genetic makeup as well the conditions of upbringing have been shown to influence the disease, the general understanding is that schizophrenia is a syndrome, with multiple or complex causative factors. Due to the complex and the chronic nature of the disease, prolonged or even lifelong treatment is essential. In addition, social rehabilitation as well as sympathetic public perception and counselling are extremely necessary for the successful management of the disease condition.

Due to the generally poor social interactions and abject thinking, it is important that the patients and associated family members or caregivers are aptly educated on the various available modalities of therapy as well as being provided with the necessary moral support of the institutions and health workers who are involved in the treatment of the patient.

Benefits of educating the consumers of schizophrenia treatment

Close observation, sympathetic care, timely therapeutic interventions are extremely essential for schizophrenia cases and it is important that the care givers are also educated on the many aspects of successful and prolonged care. In many developing countries, the family of the patient is the primary effectors for the care of the patient due to constraints of money, lack of physician’s effective attention time and poor number of supporting staff. In such a scenario proper education of the consumers not only ease the process, but also helps in relieving the psychological distress of the patient.

Proper education also helps in dealing with the caregiver’s stress and maintaining a healthy environment around the patient who needs a social support more than the medicines. If the family of a patient is properly educated, they are well informed about the illness and are more “skilled” to deal with their deceased relative. Moreover, it also helps in a smooth process of settling insurance claims, money management and availing welfare benefits from the designated agencies. At a national level, there should be a streamlined education program and a process so that each care giver knows which physician to consult, how to reach the hospital for consultation, and how to mange the initial expenditure. It is essential to consider the psycho-sociological impact of the nature of this syndrome.

Potential barriers to effective education with the selected group

Schizophrenic patients generally have poor social interactions, and some of the symptoms such as suicidal instincts, auditory hallucinations and abject thinking, make the sufferers alienated from the general population where the patients form part of.  Such alienation at work place, educational institutions or close societies could be detrimental for the patient and could in turn lead to increased social reticence and suicidal tendencies.

Similarly, like other chronic mental health disorders, the family members of schizophrenic patients face unfriendly behaviour from close societies, in addition to the difficulties in managing the patients. In totality, a schizophrenic patient’s family is itself not in a healthy frame of mind and hence special concerns or skills should be employed to properly educate them. Caregivers at hospitals, mostly have to deal with a higher number of patient’s per head basis and are already under stress. Money is another potential barrier and the caregivers also point to the need of proper transport, medical insurance and food in developing countries. Most of the time in a developing country, it is a cultural problem, the family is not highly educated and if the case is the first in their family, they do not know how to proceed at the first hand.

Effective communication skills to a larger group with different social background are another potential barrier in a multiethnic, multilingual society such as India and Australia. Education cannot be provided to each and every individual on a personal basis in highly populated societies where the patient load is higher. Hesitation to participate in a community based rehabilitation program is another constraint as you have to convince maximum number of the individuals to get educated and participate in such an event. ‘Self determined medical discontinuation’ is another hindrance as many patients would stop consulting the physician and discontinue taking their psychotic medication.

Hence, the patients should be educated on a recurrent basis and should be informed well that even if they think they are healthy they should continue their follow up management. Schizophrenia patients also suffer from a vocational impairment due to various reasons and according to the social drift hypothesis they are driven towards are social backwardness. This has to be addressed not only by proper education from therapy point of view, but also from the point of view of vocational empowerment. Psychosis and Schizophrenia in children poses an additional barrier as it shows a worse prognosis and educating the consumer in such cases needs special skills.

Skills required by the nurses

Schizophrenia cases involved an enhanced psychological stress and many a times the situation gets complicated by the family attitude, patients’ failure to adhere to the treatment regime, tolerability issues, embarrassment and recurrence. In such a scenario the educating nurse should exhibit an exceptional degree of restraint, compose in their behaviour and control of their own stress.

Schizophrenia Assignment
Schizophrenia Assignment

Since the patient itself and its family have an educational gap with respect to the medical field, a nurse should have the ability to bridge the gap between a layman and a professional. The nurse should have exceptional communication skills, should be available during off hours, should be willing to tolerate seemingly off the subject queries and should be able to understand the needs of the consumer. Most of the needs of the consumers are related to money, medical reimbursement and insurance issues and as such the nurse should be well acquainted with the relevant subject, although not directly related to medicine.

Many a time’s patients are unwilling to adhere to the schedule. The severity of the side effects of the schizophrenia treatment such as sedation, weight gain or pain etc is the major concern of the patients. The nurse should in such cases educate the patient as well as their family about the alternative methods such as long acting injectable (LAIs) instead of oral therapy, etc. Nurse should be able to identify the patient’s strength area and make use of that strength for proper counselling approach. It has been observed that the preferences of patients and their family doctors vary, say for example, patient does not like the idea of shared care records while the health practitioner advocate for it.

In such case the responsibility of the educating nurse is to ensure that patient and their family members are educated in the benefits of community participation. In many cases of patients undergoing treatment with the second generation antipsychotics, we have to induce them for a regular exercise schedule. Nurses should be able to motivate the patients and hence a nurse should also have motivational skills. Proper fitness is also required as the nurse should lead by example, that regular exercise is beneficial.

Conclusion

Schizophrenia is not only a medical problem, but a socioeconomic crisis. It not only harms the patient per se, but also affects its family as well as the whole community. Consumer education that involved counselling of the patient as well as educating the family and involving the whole community is an important tool for improved outcome. It not only reduces the stress environment, but also helps in improving adherence to the treatment regime, delaying the reduction in the social attainment, delay in the loss of cognitive skills and improve the overall status.

Nurses imparting the education hence have an added social responsibility in addition to their medical duty and thus should be equipped with special communication skills. Controlling the stress, inspirational and motivational behaviour and above all a positive attitude is the most important requirement.

References

Beebe, L. H., Smith, K., Burk, R., McIntyre, K., Dessieux, O., Tavakoli, A., Velligan, D. (2011). Effect of a motivational intervention on exercise behavior in persons with schizophrenia spectrum disorders. Community Ment Health J, 47(6), 628-636.

Brooke-Sumner, C., Petersen, I., Asher, L., Mall, S., Egbe, C. O., & Lund, C. (2015). Systematic review of feasibility and acceptability of psychosocial interventions for schizophrenia in low and middle income countries. BMC Psychiatry, 15, 19.

Chen, M., Wu, G., Wang, Z., Yan, J., Zhou, J., Ding, Y., Song, L. (2014). Two-year prospective case-controlled study of a case management program for community-dwelling individuals with schizophrenia. Shanghai Arch Psychiatry, 26(3), 119-128.

Geerts, P., Martinez, G., & Schreiner, A. (2013). Attitudes towards the administration of long-acting antipsychotics: a survey of physicians and nurses. BMC Psychiatry, 13, 58.

Girma, E., & Tesfaye, M. (2011). Patterns of treatment seeking behavior for mental illnesses in Southwest Ethiopia: a hospital based study. BMC Psychiatry, 11, 138.

Heresco-Levy, U., Ermilov, M., Giltsinsky, B., Lichtenstein, M., & Blander, D. (1999). Treatment-resistant schizophrenia and staff rejection. Schizophr Bull, 25(3), 457-465.

Karthik, M. S., Warikoo, N., Chakrabarti, S., Grover, S., & Kulhara, P. (2014). Attitudes towards antipsychotics among patients with schizophrenia on first- or second-generation medications. Indian J Psychol Med, 36(3), 288-293.

Kasckow, J., Appelt, C., Haas, G. L., Huegel, S., Fox, L., Gurklis, J., Daley, D. (2012). Development of a recovery manual for suicidal patients with schizophrenia: consumer feedback. Community Ment Health J, 48(5), 564-567.

Kendall, T., Hollis, C., Stafford, M., Taylor, C., & Guideline Development, Group. (2013). Recognition and management of psychosis and schizophrenia in children and young people: summary of NICE guidance. BMJ, 346, f150.

Kheirabadi, G. R., Rafizadeh, M., Omranifard, V., Yari, A., Maracy, M. R., Mehrabi, T., & Sadri, S. (2014). Effects of needs-assessment-based psycho-education of schizophrenic patients’ families on the severity of symptoms and relapse rate of patients. Iran J Nurs Midwifery Res, 19(6), 558-563.

Kreyenbuhl, J., Buchanan, R. W., Dickerson, F. B., Dixon, L. B., & Schizophrenia Patient Outcomes Research, Team. (2010). The Schizophrenia Patient Outcomes Research Team (PORT): updated treatment recommendations 2009. Schizophr Bull, 36(1), 94-103.

Li, Z., & Arthur, D. (2005). Family education for people with schizophrenia in Beijing, China: randomised controlled trial. Br J Psychiatry, 187, 339-345.

Nazareth, I., King, M., & Davies, S. (1995). Care of schizophrenia in general practice: the general practitioner and the patient. Br J Gen Pract, 45(396), 343-347.

Omranifard, V., Yari, A., Kheirabadi, G. R., Rafizadeh, M., Maracy, M. R., & Sadri, S. (2014). Effect of needs-assessment-based psychoeducation for families of patients with schizophrenia on quality of life of patients and their families: A controlled study. J Educ Health Promot, 3, 125.

Pjescic, K. D., Nenadovic, M. M., Jasovic-Gasic, M., Trajkovic, G., Kostic, M., & Ristic-Dimitrijevic, R. (2014). Influence of psycho-social factors on the emergence of depression and suicidal risk in patients with schizophrenia. Psychiatr Danub, 26(3), 226-230.

Vargas, G., Strassnig, M., Sabbag, S., Gould, F., Durand, D., Stone, L., Harvey, P. D. (2014). The course of vocational functioning in patients with schizophrenia: Re-examining social drift. Schizophr Res Cogn, 1(1), e41-e46.

Zargham-Boroujeni, A., Maghsoudi, J., & Oreyzi, H. R. (2015). Focusing on psychiatric patients’ strengths: A new vision on mental health care in Iran. Iran J Nurs Midwifery Res, 20(3), 340-346.

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IFRS IASB Frameworks

Finance Assignment – Various normative theories, measurement issues under IFRS and Conceptual framework

IFRS IASB Frameworks – This report basically provides an analysis of different financial accounting measurement techniques, their advantages and disadvantages and practical implications. Accounting measurement has become a controversial issue due to its assorted nature in financial reporting system. The conceptual framework developed by both systems is unable to provide accurate cost of assets and liabilities at the end of financial year.

There is a misunderstanding behind the rationale that whether measurement is a set of calculation or numbers but it provides no as such vivid explanations and is totally cognitive based. A lot of research work and publications have been made about this topic but the matter is still under consideration. Financial reporting measurement is a debatable issue and still under consideration.

Most of the literature has been published on the issue of historical cost and value accounting. It shows that it is never ending issue. Historical cost measurements narrates that total assets and total liabilities should be recorded and reported at the procured price while current cost accounting states that assets and liabilities should be recorded and reported at existing market value.

Role of IASB & FASB frameworks

International Accounting Standard Board Framework

International Financial Reporting Standards (IFRS) are based on the IASB framework developed for the sake of preparation and presentation of financial statement.

Financial Accounting Standard Board Framework

FASB is U.S primary body for the development of accounting standards. It issues new rules so called Statement of Financial Accounting Standards (SFAS) based upon FASB which are basically derived from Generally Accepted Accounting Principles (GAAP).

IASB and FASB frameworks present a facility of persistent and logical formulation of IFRSs and SFAS respectively. Both of these also aim to provide its users with a platform to resolve various complex accounting issues. Hence, framework has the benefit being the status of conceptual base for development of IFRSs.

The IASB issues IFRS to more than hundred countries which also include European Union but it excludes United States. There is a strong co-relation among both IASB and FASB standards. It is probable that U.S will also move to IFRS in 2016. Despite of all this, both IASB and FASB sat together to reach at a final conclusion about this matter but still there is a room for improvement.

Mary E. Barth has concluded that Fair value measurement provides somewhat precise and specific value of both assets and liabilities. The core objective of this report is to determine why other frameworks lack behind. (Mary E. Barth, 2013, pp 2-3)

Comparison of various cost approaches

There are many cost measurement techniques which are used to record assets and liabilities in financial statements; some of these are as follows:

Unmodified historical cost

This type of cost includes those amounts which were paid at the time of procurement of assets no matter whatsoever the life of asset is. It is totally inadequate way of recording measurement.

Modified historical cost

This cost is modified due to various factors like impairments, amortization due to depreciation or appreciation of asset with the passage of time. It seems to be relatively more valid type of measurements.

Fair value measurement

It is a net price which can be received while selling an asset or paying any liability in a logical transaction among market participants at the measurement time frame.

These are frequently used in financial reporting and possess different characteristics. Only one of these techniques is used to record assets and liabilities in common practice so as to draw conclusion based upon performance. Financial statements are comprised of total assets (both current and fixed), total liabilities (both current and long term) and owner’s equity. The framework indicates that equity is the difference between the assets and liabilities after proper measurements. (Mary E. Barth, 2013)

IFRS IASB Frameworks – A Critical Analysis

The aggregation is a qualitative attribute which slightly affects the quantity. Hence, a minor change in assets and liabilities generally affects net income and expense. However, the Framework does not elucidate the factors behind balancing effects on Statement of Financial Position (SOFP) and Comprehensive Income.

Fair value provide more effective results as compared to un modified and modified costs in case of single assets and liabilities as it contains both qualitative and take into account assets and liabilities. Whereas unmodified cost is totally irrelevant and invalid. Modified cost if not supported with accounting standards cannot be explained in a scenario.

Fair value determination is only more reliable and accurate if it is acquired faithfully with an ethical mentality. Still there is an ambiguity whether modified historical cost is more appropriate than fair value determination. Hence we may conclude that fair value and unmodified costs are set according to a specific economic objective while modified is an accounting calculative work.

Despite of all these measurement techniques, only one selected technique should be used for estimation so as to achieve significant accounting results. Anyhow, other technique can be used where direct measurement is impossible for estimation. This approach will be helpful to maintain consistency, comparability and significant aggregation of accounting data. . (Mary E. Barth, 2013, pp 19-20)

IASB recommended approach

IASB also endeavours to find a single measurement technique in its own projects. IASB also favours fair value measurement that it provides more effective results, though it sometimes fails to assess the cost of any asset. Practically, all the framework of accounting regulations except IFRS is not using single approach of measurement.

For instance, measurement of cost to predict operating cash flows will provide major share of turnover in going concern business approach, while fair value would be more appropriate, relevant and reliable for the valuation of marketable securities and investments. However if you use different approaches in each financial year, the descriptive authority of such aggregation would be more poor and risky.

Preliminary and Subsequent measurements

However, measurement approaches can be distinguished according to preliminary and subsequently with respect to nature of the measurement subject matter. For example, in case of going concern business, long term assets meets the pre-requisites while current liquid assets (inventories) and marketable securities are measured differently. However, it all depends upon standard setters that which measurement technique should be selected.

All the regulations of Accounting including IASB, FASB, UK Accounting Standards Board and Australian Standard Boards possess a common thing that financial statements are primarily developed to help its stake holders (external and internal users) so that they may analyze the organization. Investors can depict growth rate, market value and share value (Jiri Strouhal, 2014).

IFRS IASB Frameworks
IFRS IASB Frameworks

Effects of choosing wrong measurement approach

Determining right choice of measurement is very important for organizations. There are five different approaches like as fair value treatment of costs, historical cost accounting, modified historical cost accounting, current purchasing power accounting, current cost accounting and continuously contemporary accounting. All these techniques have various pros and cons. But fair value treatment of costs is mostly used and reliable approach to recognize costs. Accountant should be prudent while choosing cost approach.

Wrong choice of cost approach may adversely affects the financial statements, shareholders image towards firm’s assets and liabilities. Historical cost accounting deals with recording assets on purchased price which is wrong measurement. If any asset is to be sold, then we need to consider again choose either fair value approach or modified historical cost accounting as a measurement rather than historical cost accounting value. This type of costing is only helpful for long term basis if re-procurement of machine or asset is to be needed.

Current purchasing power accounting measurement shows the impact of inflation on the net value of money. To achieve CPP, firstly historical costs are changed into current prices with the help of consumer price index (CPI). But Price indexes quality includes simply averages and perhaps not matches with expenses incurred by even a single shareholder. It sometimes becomes ridiculous that if re-stated asset values considered everything while the changed amount is neither paid nor is asset value increased. Current cost accounting despite of its importance is not reliable for long term basis. Then we move to historical cost accounting for decision making.

International Accounting Standards

Some of the most important International Accounting Standards have been explained below to elucidate the effect of measurement and reporting accounting on current assets and liabilities.

Fair value measurement (IFRS-13)

Fair value measurements are mostly used and reporting standard. IASB, FASB, AASB lays stress to use this standard but each one provide their own standard guidelines for the determination of fair value. IFRS-13 also tells how preliminary fair value is to be measured and how successive fair value is found.

Fair value: It is an amount which can be gained when an asset is sold or a liability is transferred among market participants in normal transactions at measurement date. Market participant are usually those buyers which have economic and ethical rationale.

Fair values should be gained from principal market as it is pure competitive market and possess large volume of desired nature. If it is unavailable, then accountant should concern from advantageous market. Final fair value must contain location of asset and its condition

Assumptions

  • Transaction cost should be ignored
  • Transportation cost should be incorporated
  • In case of most advantageous market, both transaction and transportation costs should be incorporated

Inventories (IAS-2)

This standard has been developed to assist and provide a valuable accounting treatment for physical inventory which is a current asset. This treats cost of the inventory like an asset which can be easily carry forward unless it is sold. The standard also aimed to provide assistance to recognize and determine the costs along with net realizable value.

Scope

This standard is valid for all inventories excluding:

  1. It is not valid for construction contracts specially treatment of work in progress
  2. Financial instruments including marketable securities
  3. Natural assets or biological assets

Measurement of inventories

Inventories must be recorded at the lesser cost and net realizable value (NRV).

Cost of Inventory

Inventory cost includes cost of purchase, conversion cost (Labour and Production overhead) and the cost freight charges incurred to bring an asset from vendor place to factory.

Cost of purchase

This cost is comprised of purchase price, transportation charges, import duties, taxation other costs incurred to attain asset and trade discount and other discounts are deducted from original cost of purchase.

Cost formulas

Inventory once purchased can be calculated by using first in first method (FIFO) and weighted average cost method while last in first out (LIFO) is not allowed.

Cost of the inventory can be calculated through FIFO and Weighted Average Cost Method. However, LIFO method is not permitted.

Record of reversing (Expense)

Reversal of note down of equivalent inventory might be prepared up to the cost.

Events after reporting period (IAS-10)

IAS-10 tells the treatment for those events which occurs after the financial period. So, adjustments are to be made in financial statements. Management will provide final approval of accounts on 31st Mar, 2014 while final accounts will be forwarded to annual general meeting (AGM) to get approval for shareholders on 30th Apr, 2014. After this, reports will be authorized for issuance.

IAS-10 is appropriate for those events which are took place after the balance sheet date but to the date of authorization by the management i.e. 31st Dec, 2012 to 31st Mar, 2013. Event can be adjusting or non-adjusting.

Adjusting Events

Those events which present supplementary proof of their existence at the financial statement i.e. balance sheet are called adjusting events. Adjusting events are needed to be documented in the financial statements.

Example:

  • Errors and inaccuracies in financial statements if discovered after reporting period, their adjustments will be covered in adjusting events.
  • If a court case was settled validating the compulsions at the end of financial period.
  • If an asset was purchased earlier but cost of purchase confirmed after reporting period. 

Non Adjusting Events

Those events which doesn’t support supplementary proof of their existence at the financial statement i.e. balance sheet are called non-adjusting events. Non adjusting events are needed to be disclosed in the notes of financial statements.

Example:

  • Declaration of dividends is a non-adjusting event as these are recorded once these are proposed after reporting date.
  • Anomalous loss, natural disasters, amalgamation, renovation and acquisitions do not provide supplementary events so these are adjusting events.

Historical Cost Accounting

Historical cost is a sum of price which is paid by firm to acquire an asset for use. It includes all costs incurred to bring the asset for smooth operation. It is an ancient accounting standard which was developed with a rationale that prices are smooth and normal changes occur with a passage of time. Such conservative style of accounting doesn’t make and stipulation for change in purchasing power. There is less manipulation of mangers as it is only recorded at acquisition price every year. Accountants have to meet the expected return of its shareholders and investor despite of the net wealth of the firm. This shows that primarily focus is upon income statement which will be a vivid glance whether firm is working efficiently or not. (Jiri Strouhal, 2014).

Advantages

  • Historical cost has a substantive effect on appraisal evaluation and assortment of decision rules.
  • If management has to determine which decision would be more useful, it may get help from past performance.
  • Historical cost is directly associated with past decision. Past data is helpful to forecast for better decision making. There prime object is to determine what profit did they earn in past not what they can increase.

Disadvantages

Historical cost is inappropriate for decision making as it doesn’t follow stewardship function. Investors have more concern with up and down in their investments return rather stable return.

Modified historical cost

This historical cost is modified by inculcating various factors like impairments, amortization due to depreciation or appreciation of asset with the passage of time. It seems to be relatively more valid type of measurement. Modified cost basically provide better picture of firms assets and liabilities. In Australia, modified historical cost system is used instead of historical cost accounting. It states that assets should be recorded in balance sheet after fair value determination.

Current purchasing power accounting

It is an accounting measurement which shows the impact of inflation on the net vale of money. To achieve CPP, firstly historical costs are changed into current prices with the help of consumer price index (CPI).

This theory is basically derived from macroeconomic “inflation” perspective that persistent rise in general price level of commodities also called inflation adversely affects currency value. If pound value is decreased then it becomes difficult to compare financial statements by using this approach.

Strengths

  • CPP recognized the worth of money which should be generated and maintained in business to sustain overall shareholder’s purchasing power.
  • It is comparatively easy, cheaper and improves overall shareholders worth by eliminating inflationary elements which arise from change in currency from monetary profit.

Weaknesses

  • Price indexes quality includes simply averages and perhaps not matches with expenses incurred by even a single shareholder.
  • It sometimes becomes ridiculous that if re-stated asset values considered everything while the changed amount is never paid nor is asset value increased.

Current Cost Accounting

Assets are usually values at specific amount of cash or its equivalents if same asset is to be acquired for use in firm. Similarly, liabilities are also settled with the discounted amount of cash or its equivalents needed to reconcile the obligation presently.

Advantages

Current cost accounting use present clearer picture of an asset as compared with historical cost accounting which is helpful for decision making. Due to high degree of precariousness in business environment, financial statements should also demonstrate reality instead of past transactions. A study on New Zeland company directors by Duncan & Moorers (1988) signified that current cost accounting presents more valid and reliable information than historical cost accounting.

Disadvantages

Peasnell et. al. (1987) stated that cost accounting information is used by investors in short term assortment decision making. It also doesn’t work as a driving force for long term returns. Shareholders are more concerned with historical cost accounting to get information about investment returns.

Continuously contemporary accounting

This famous accounting theory commonly known as CocoA was given by an Australian Raymond Chambers. The purchasing primacy of money is highly volatile or current and is subject to change with the passage of time. This model basically tells that the current worth of the business is equal to the total cash equivalents of its assets. It just like current cost accounting system measure both assets and liabilities at the existing cash price.

Strengths

The model is designed in this way that accountants can easily deploy it in developing balance sheets and financial statements. The true picture of assets and liabilities in cash price provide an assistance to firm in rapidly changing environment. CoCoA balance sheets only estimates what will be received if its assets are sold to meet short term liquidity challenge.

Weaknesses

CoCoA system requires from the management to shift from cost based system to way out price which is highly opposed by top management in many firms. The CoCoA balance sheets are mostly failing in calculating internal worth of the assets as they only focus on market prices.

Finance Accounting Dissertation Topics
Finance Accounting Dissertation Topics

Case Study (valuation of roads and highways)

Renewal accounting method basically determines the impairment of highway infrastructure and roads. Highway infrastructure is considered a single asset and many performance indicators are applied to evaluate impairment on asset. Asset valuation involves measures to calculate firm’s assets and their current value in monetary terms. Current monetary value is also evaluated by depreciated replacement cost method for highway infrastructure assets specially.

DRC = Gross Replacement Cost – Accumulated Consumption

Impairment should be calculated by a consistent approach. Once an approach is set, valuation should be prescribed. Finite life assets and components by using conventional method is valid valuation impairment approach for highway infrastructure and roads.

All the assets and components can be categorized into two types:

  • Conditions based maintenance

This identifies physical condition and performance data is also used for estimation of consumption of the asset whereas maintenance cost is also paid to make it look new.

  • Time based maintenance

This approach identifies the asset consumption by its age and condition

Modified historical cost would be more applicable for smooth reporting and recording of costs in this case. As roads and highways are long term projects and their value also changes with the passage of time.

References

  1. Mary E. Barth (2013). Measurement in Financial Reporting: The Need for Concepts. Forthcoming, Accounting Horizons 2014, 40(1) 2-20
  2. Jiri Strouhal (2014) Historical Costs or Fair Value in Accounting: Impact on Selected Financial Ratios, Journal of Economics, Business and Management 2015, 3(5)1-5
  3. IASCF Staff (2005). Measurement Bases for Financial Accounting-Measurement on Initial Recognition 70(1) 101-180
  4. International Accounting Standards Board, 2011, International Financial Reporting Standard 2 IASB, London.
  5. International Accounting Standards Board, 2011, International Financial Reporting Standard 13 Fair value measurement. IASB, London.
  6. International Accounting Standards Board, 2011, International Financial Reporting Standard 10 Events after reporting period. IASB, London.
  7. Current-purchasing-power (CPP)
  8. Continuously contemporary accounting (CCA), retrieved Dec, 2014
  9. Guidance Document for Highway Infrastructure Asset Valuation taken

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Communication Strategy IBM

Communication Strategy IBM InvenSense

Communication Strategy IBM InvenSense – In this modern world of technology, a primary focus on network reliability is a quite understandable issue. From a business perspective, it is clear that availability and proper performance of a network will result in high productivity and will serve as a competitive tool against competitors. Networking is able to provide an environment that merges both communication and information through connecting computers and other devices to others in various departments of the organization. This facilitates competitive strategies such as cost leadership through reduction of cost brought about by sharing of both hardware and software resources.

Moreover, differentiation can be used since a business can be well aware of exactly what its customers want through market research and feedback communication mechanisms all because internal and external networks have been formulated. The International Business Machines Corporation (IBM), a manufacturer and marketer of computer hardware and software elements, fully understands the importance of having a complete networking system. InvenSense, a motion tracking Sensor Company has also integrated a business communication network in their day-to-day activities.

In today’s world, communication and networking are vital features to the success and continuity of every business empire. Networking is a priceless and critical business skill that is a key for any organization to visualize success. In other words, a company’s network allows the employers and the employees to have effective communication among the different departments and the global market. The main goal of every company is to boost their productivity, but at the same time reduce on the cost of production.

There is need for advanced technological establishments in order to improve the communication experience in an organization. Consequently, the organization will achieve its goal of boosting productivity since flow of information will be fast. Devices such as Laptops, mobile phones, and tablets have immensely improved the communication in different capacities making the world a global village. People are able to communicate at any time and pass vital information without risk of security breaches.

This has been made possible by network security, which allows, a user to access the internet while being protected from threats and protecting the resources connected to the network. Even though most of the threats emanate from the internet, it is crucial for security to be deployed in order to protect internal users from viruses and prevent them from misusing resources and altering information.

IBM, which is a multinational organization, aims at offering a simplified, cost-effective, agile and security-rich networking infrastructure. On the other hand, InvenSense is a company that offers its clients system chips with motion-tracking sensors to install on devices such as tablets, smartphones, and remote controls. Both IBM and InvenSense have acknowledged the significance of having a network system that is reliable, safe from threats, and offers fast communication that minimizes errors and boosts productivity.

Scope of the Research

In this third section of the research, the writer will focus on the IBM’s and InvenSense business systems, the manner in which the two companies run their day to day business activities, the network related systems they have incorporated in their business as well as the business communication strategies put in place.

Overview of IBM

International Business Machines Corporations, which is simply known to many, as IBM is a technological and consulting Multinational Corporation, based in the United States of America. IBM is an inventor and seller of both software and hardware elements of a computer and offers consultancy services as well as provides infrastructure hosting for its customers. In addition, IBM offer a vast pool of many other services such as outsourcing, training, technical and maintenance support, just to mention a few.

IBM accounts for about 90 billion in revenue per year. The multinational corporation is composed of five segments, which contribute to its overall productivity and profitability. These segments include Global Financing, Software, Global Technological Services, which happens to be the largest income generator of the company, Global Services and Technology and Systems.

IBM may have started as the founder of the computer and may have enjoyed some monopolistic position for a very short while before other companies emerged with new computer innovations and services. The emergence of desktop and laptop computers, distributing computing, open systems and the World Wide Web, which is empowered by the Internet, are some of the technologies that have rendered the market extremely competitive.

The proprietary standards that were previously held by the founding companies of computers have been cast aside due to easy accessibility of information from open systems and the Internet. This has brought about competition for IBM forcing them to tremendously improve on their networking and communication systems.

IBM Business Systems and Solutions

The company’s business solutions have a collection of Web applications that have been built to run on the J2EE platform that has been provided by IBM WebSphere Application Server. This application provides integrated solutions to meet common business needs that are compatible with the existing server components, applications, and enterprise data. IBM Business Solutions exemplify the significance of integrating e-business solutions, increasing worker productivity, and providing services that any kind of business would find easy and useful to use.

IBM Business Solutions is integrated with IBM WebSphere Application Server, browser based and Java-built applications that are ready to use (SV, 2013). These applications are usually designed to run separately or at other times work together in order to share configuration properties and resources.

IBM is uniquely positioned to meet all the evolving customer demand and requirements. By incorporating its simple to use, agile and cost effective solutions, the company has been able to help in the transformation of storage models. The business systems and modernization has cost-effectively helped to evolve the IT system incrementally thus ensuring a modernized architecture and technology for Smarter Computing.

IBM Communication Strategy

With the growing demand for IT, service quality, and technological advancement, it is necessary to incorporate an infrastructure that can provide agility and handle the handle the needs of the growing business. IBM’s Communications Service Provider Network Infrastructure Services blends access, multiple transport and network services. This is usually coupled with events in real-time networks and dynamic customer information in order to deliver individual-based content and services.

A healthy Unified Communications (UC) solution helps a business to address inefficient collaboration and communication between the employees and their partners. In the long-run, this results in the enhanced customer relationships, improved productivity, and loyalty. IBM Converged Communications Services for UC assessment and strategy leverages the company’s methodologies, time-tested tools, and key capabilities to assist in planning, designing, and transitioning into a cloud-based UC model. This model is designed to support the company’s cost, collaboration, and productivity objectives (CMO, 2007).

In this present world, there are more ways of communicating than they have ever existed before. These methods have continued to multiply and therefore, it is necessary to integrate all communications technologies. These technologies include data, video or voice.  IBM has incorporated all these new form of communication and this has facilitated collaboration, reduced costs, improved productivity, and increased operational flexibility.

The IBM Converged Communications Services has provided a portfolio of integration, consulting, deployment and management services. This has helped in the building of integrated communications and networking environments. This environments help in the reduction of costs by reforming network management support, improves productivity using voice, video and data, and supports a mobile workforce and operations.

Overview of Network and Communication Failures in InvenSense

InvenSense is one of the leading producers of Micro-electromechanical systems (MEMS) in the world with its sensors playing a huge role in the semiconductor market. Its use in smartphones has revolutionalised the technology world with the major improvements it has made over the years with the smartphone camera and GPS on-board smartphones. Different problems had been identified in the communication systems and some network elements in the company that would require changes to improve the company’s overall performance.

Since a proper and efficient business network system mainly involves operational efficiency, customer responsiveness, cost saving and security, these are the main elements that are to be considered by the company (Cisco Systems, Inc., 1992-2007). These are the main issues that need to be addressed to ensure that the network elements are all working to the best interest of the company to improve the company’s business operations.

Solutions to Network System Failures

There are different procedures that can be followed by InvenSense to ensure that the business network runs as efficiently as possible. This is the main element of any successful business since it ensures that there is a smooth flow of ideas and information all around the company. Such flow is significant since it reduces the amount of time needed to respond to a particular issue as well as the normal protocols followed by the company.

Solutions will have to be implemented to avoid such problems and ensure that InvenSense continues to run smoothly and makes profit from the market. The business network will have to address issues such as these to ensure smooth running and proper management of the company.

Operational Efficiency

This means that the network system should be efficient enough to enable all the parties involved to be able to use the system properly and find their desired solution in the shortest time possible. InvenSense therefore has to ensure that its system is flexible enough so that it can be easily modified to suit the needs of any party that may require assistance in a particular field. Increased reliability of the network will also help improve communication among employees and customers.

Communication Strategy
Communication Strategy

Providing the employees will all the necessary information consistently at InvenSense will ensure that there is improved reaction times that are important in achieving effectiveness for the company. This will create competitive advantages over other competitors whose systems may be down or sluggish at times. Therefore having a system that is reliable and easy to access for the employees will enable them to improve productivity since they can access services in the shortest time and serve customer needs in time (Jia & Zhou, 2006).

In the case of InvenSense, it will be able to receive orders from potential customers who may require particular sensors for their companies. If the employees can access the network properly, they will be able to interact with the customers and answer all their queries in the shortest time possible therefore improving their individual performance.

Apart from that, developing a long-term technology plan for the company will enable it cut down on disruptions that may hinder the company’s productivity. Taking note of factors in the network or equipment that will serve for longer periods is the key factor in this solution. Therefore, InvenSense has to map out all the business objectives that it has for both the current term and the future.

This will enable the company to acquire hardware and other solutions that cover these two scenarios. Therefore, the company will be able to plan and acquire the right infrastructure to deal with the long-term goals as well as the short-term ones. This will ensure that there are no disruptions caused by a need to upgrade or get new equipment once the system is already running (Jia & Zhou, 2006).

Cost Containment

InvenSense should also strive to ensure that the network system should be cost effective and not a liability to the company. The network should be in such a way that it is able to provide the essential communication services to the company in the simplest way possible without inflating the operational costs. This means that the network at InvenSense should be able to offer video, data and voice communication through the company, which will simplify the whole operation of the system as well as reduce the huge expenses that may be required to operate a telecommunication system (Cisco Systems, Inc., 1992-2007). Such improvements in the networks will reduce the need for mobility of employees from one department to another as well as save time therefore increasing overall productivity for the company.

Apart from that, it will also enable the company to eliminate technology that may be redundant hence saving costs since only the necessary items will be integrated into the system each with a specific function. Getting less complex hardware will be cost effective since it will be much easier to operate and maintain such a system. This means that system-operating costs increase with the complex nature of the system even though the network may be more capable and cheap to acquire (Lewis, 2006).

Since professionals will be involved to run and operate the system which evolves with time, therefore the cost to run them will increase depending on the type of system that the company will choose to take up. InvenSense therefore has to choose a system is capable but not too complex that it will require more money to operate by hiring more professionals to deal with its operation. Additionally, this means that the company will also have to invest in training its staff to deal with certain problems that may affect the system instead of having to hire a person to come fix a problem once it happens which may be more expensive.

Security Improvement

The security of any network system is very critical for the business to succeed and therefore this needs to be one of the top priorities in InvenSense. Since it is a top IT company in the world that is a leader in sensor production, it is prone to attacks from people that may want the company data to gain illegally from it. Protecting the company data is important since it ensures the safety of the company’s assets as well as the consumer information (Cisco Systems, Inc., 1992-2007). A proper security system should be able to identify any internal and external threats to the company secure customer information as well as detecting and stopping any malware threats to the company’s network system.

Increased use of IT all over the world in businesses to maintain a competitive edge has also led to an increase in threats to these businesses due to cybercrime. InvenSense is no exception to such cyber-attacks and has to implement measures to ensure that its network is safe from all possible intrusions.

Acquiring Transport Layer Security (TLS) in the company will enable it to send and receive messages or data across which in turn will enable confidentiality among the parties and partners involved (Jia & Zhou, 2006). A huge company like InvenSense has a lot of confidential information flowing which cause a disaster if any of the information would leak out. This means that a transport layer security will ensure that all the information flowing through the company system is encrypted and can only be accessed by the party it is intended to after an authentication key is entered.

The TLS protocol is designed in such a way that it is almost impossible to tamper with communication across a network thus greatly improving the networks security. This implemented together with the company own firewalls will be a great advantage to InvenSense since it will have an extra layer of protection to the information that passes through the network system.

Solution to Communication System Failures

As any huge company, InvenSense may experience problems in communication that may be disastrous if not handled properly and lead to massive losses for the company. Since it deals with very sensitive and private information at times, it is important that the means of communication used is very secure and reliable to ensure that the information being sent reaches the intended recipient on time (Lewis, 2006).

The company needs to create a platform for feedback where any parties that have queries can easily be attended to and served. A proper communication system that has been integrated with customer information will help InvenSense to be able to interact with customers instantly thus saving a lot of time and manpower (Cisco Systems, Inc., 1992-2007). Additionally, providing help service options to the customers will also enable customers to have access to the company data and be assisted without necessarily speaking to a customer’s representative.

Since InvenSense deals with a variety of sensor products, having the proper communication will save a lot of time since it serves many customers that includes other huge companies that may have very high demands. Proper communication will ensure that InvenSense understands each customer’s demands and gives the necessary feedback that assures them of the company’s capability. Such a communication system will ensure customer retention that will in turn help the growth and development of the country into a global leader in MEMS.

Analysis of IBM and InvenSense Business Communication and Network Related Systems

Communication in simple terms is when a party, the sender, sends an encoded message to another party, the receiver, who receives it by decoding it. For communication to take place, the sender must have the ability to send the message while the receiver must have the ability to understand it. No business can flourish without communication.

IBM has a deep expertise that has been gained from the deployment of large-scale converged communications solutions and network. This has helped organizations to achieve converged communications solutions that meet the business needs and establishes and platform for growth in the future. The company’s vast knowledge and experience in deploying converged communications solution and networks can assist an organization to reduce implementation costs, save time, and lower the total ownership cost.

InvenSense may experience problems in communication just like any huge company that may be disastrous if not handled properly and lead to massive losses for the company. Since it deals with very sensitive and private information at times, it is important that the means of communication used is very secure and reliable to ensure that the information being sent reaches the intended recipient on time. Therefore, the company needs feedback platform where any parties that have queries can easily be attended to and served. A proper communication system that has been integrated with customer information will help InvenSense to be able to interact with customers instantly thus saving a lot of time and manpower

Conclusion

Communication is probably the most important ingredient needed in the overall success of a business. Transparency, openness and proper channelling of messages from employer to employees, employees to employees and employees to employer will contribute to business sustainability. Hierarchy must be respected when communication systems are being put into place since the senior management gives instructions. Thus, not only does communication ensure the easy flow and effectiveness as well as efficiency of business operations, it also facilitates faster execution of commands and responses.

From the above discussion, it is evident that the IBM Converged Communications Services has provided a portfolio of integration, consulting, deployment, and management services. This has helped in the building of integrated communications and networking environments. This environments help in the reduction of costs by reforming network management support, improves productivity using voice, video and data, and supports a mobile workforce and operations.

On the other hand, InvenSense needs to make a few improvements to both their network systems and communication to ensure that the company’s operations are running to their best. With changes in the business world with new technology coming up each and every day, it is important to move with time and update systems and methods to ensure that the company has a competitive advantage over others in the market.

It is also significant to be updated and aware of new threats to the business that come up with improvements of technology and people that wish to illegally gain from other people’s hard work. These are the key elements that will ensure that such companies such as InvenSense in the IT sector continue to be successful and create more gadgets and tools that make human life easier and interesting.

References

Cisco Systems, Inc., 1992-2007. Network Technology Integration Drives Business Success, s.l.: pp.1-9.

CMO, B.c., 2007. The Importance of Business Communication Strategy Networking. Bayt, 27 November.

Jia, W. & Zhou, W., 2006. Distributed Network Systems: From Concepts to Implementation. New York: Springer Science and Business Media. Pp.46-113.

Lewis, L., 2006. Managing Business and Communication Strategy Networks: Network and Systems Management. New York: Springer Science and Business Media. Pp. 25-53.

SV, G., 2013. The Importance of Business Communication Strategy Networking. CNN, 28 May.

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