Role of Requirements of a Nursing Entrepreneur

Role of Requirements of a Nursing Entrepreneur Nursing Entrepreneur There are numerous careers and opportunities available in the nursing and health care field. The health care industry is expected to have one of the fastest growth rates through the next 10 years. What better time than now to proclaim a self made product or idea, especially when registered nurses have definite advantages over the general public when it comes to starting a business. This growth rate of healthcare jobs is expected to add a projected 4 million new wage and salary jobs, indicating the optimal time for nurse entrepreneurs to seek the opportunity to create and start their own business. Nursing entrepreneurship can vary widely by the type of career one would want to uphold. This can include starting a company or clinic, independent contractor, developing medical devices, computerized systems, a home health business, developing home health products, infection control, case management, telehealth nursing and can even include known careers such as a Legal Nurse Consultant or f amily/nurse practitioner. Nursing entrepreneurship is a complex career choice but can yield beneficial results concerning compensation, settings, demand, and legal implications. Requirements and Compensation The educational requirements for a nursing entrepreneur are similar to the requirements of a registered nurse. This begins with starting education for an ASN, Associate of Science in Nursing, or a BSN, Bachelor of Science in Nursing. To be an entrepreneur, it would be wise to consider taking Business classes, or better yet to consider a double major or even a minor in Business. According to Colorado State University Pueblos requirements for a minor in Business Administration, a total of 21 credit hours are needed to understand the fundamentals of accounting, economics, finance, and to understand the basics of managing a business by marketing a product or service. (CSU-P, 2013). With this, to become any type of registered nurse, one would then need to successfully pass the NCLEX-RN exam to obtain a nursing license. To start off a nursing career, one can work as an RN and begin their profession as a nurse entrepreneur from there. Starting a business requires a few more steps after becoming a nurse. To start a business, one must establish a business entity with the Secretary of States office. This requires filing a document and creating a new record with the Secretary of States office and after, the entrepreneur can register a Trade name or reserve a name. Then, one must obtain a Federal Employer Identification Number (FEIN), with the Internal Revenue Service in the occurrence of a corporation, limited liability company, limited partnership, limited liability partnership or even sole proprietor with employees. Then, filing your business with the State of Colorado online or a CR 0100 form is the next step. This involves applying for sales tax account, wage withholding account, and/or unemployment insurance account at the Department of Revenue, Colorado Business Registration. The final step is business licensing and registration, which is not necessary for every business, but obtaining a Nurse Licensure compact may be wise. License verification can be done through NURSYS verification to verify license and to receive detailed report. The National Nurses in Business Association offers their members a free business plan template that is customized for nurses and offers unlimited help to complete the plan. The typical salary for a nursing entrepreneur can vary greatly based on the type of entrepreneurship one plans on acquiring. Typically this can be in an average range of $129,000 for a registered nurse entrepreneur job in the state of Colorado. (Simply Hired, 2014). It can vary based on the industry, company, location, and experience. Independent nurse contractors set the terms of their services and negotiate their salary for themselves. Job Description and Setting The career path of a Nursing Entrepreneur has countless possibilities. This involves the capability of promoting oneself, being able to start a business while also creating and selling a product and/or providing a service. Nurses can venture off in many different directions concerning what type of business they want to establish. To illustrate how vast the career field is for nursing entrepreneurship, lets begin with a few different career choices and their descriptions. Physicians can establish their own medical office and collaborate with other specialty physicians to provide a wider base of care providing to patient needs. Nurses can open and operate a consultancy company providing a service offering clients information, instruction, advice and even opinions based on their needs and what they seek. A healthcare risk management (HCRM) reduces the risk for financial loss and property loss by identifying a clients risk and reducing and eliminating them. A legal nurse consultant, LNC, can be hired by law firms as an independent consultant as well as an in-house staff, they combine entrepreneurship work with attorney-clients and define applicable standards of care. A legal nurse consultant reviews and interprets medical records as related to a case, research medical issues, medical diagnosis along with terms and procedures of treatments, medical examinations, prepare discovery and disclosure of documents, reviewing a case for merit, and obtaining autho ritative witnesses. These are prime examples of career paths an entrepreneur can follow, although being an entrepreneur is not limited to just these options. The work setting of any entrepreneur can take place at home or where ever the entrepreneur decides to take practice as a self-employed, independent practice including; hospitals, clinics, healthcare facilities, law firms, agencies, insurance companies and establishing business made by the entrepreneur. History and Demand The role of a nurse entrepreneur dates back to 1854 in England by Florence Nightingale who established a worldwide change in health care. She introduced the first secular nursing training. The history continues with Mary Grant Seacole and Clara Barton, who were both considered entrepreneurs of their time. Mary Grant Seacole was rejected by the Nightingale School of Nursing and governing military forces. Without help in the 1850s, she fearlessly began a hotel to house wounded soldiers on both sides of the Crimean war to recover. Clara Barton founded the American National Red Cross in 1881 and also established the Bureau of Records of Missing Army Men at her own expense. The opportunities of an entrepreneur was quickly changing and expanding through time and during the 1970s nurses began to develop businesses and consulting services. (NNBA, 2013). The demand for nurse entrepreneurs is growing, like most health care careers, as more nurses step out and begin their own businesses. Entrep reneurs are self-employed and may employ others to work with and for them, creating more jobs for more individuals. Legal Implications As a nurse entrepreneur, a standard of care needs to be followed along with identifying safety measures and pursuing a standard of policies and procedures. If the career path is in pursuit of developing a product, registering a trade name for the product is well advised. The product also needs to be safe or the entrepreneur can be held liable for use of the product by consumers if the product is deemed unsafe or defective. Warnings about the product also need to be provided. Product liability insurance protects the business from claims of damage caused by a product from the client. A nurse entrepreneur should obtain an errors-and-omission professionally liability insurance. This insurance protects a company and individuals from claims made by clients for inadequate work or negligent actions. Nursing Theory Alberta Benduras self-efficacy theory (SET) best reflects entrepreneurism. Self-efficacy is defined by the belief that one has the power to produce an proficient outcome by completing a given task or an activity related to that competency. An entrepreneur is a person who is set to accomplish a goal to own their own business and self-efficacy relates a persons perception of their own ability to reach a goal. The three factors that influence self-efficacy are environment, behaviors, and personal/cognitive factors. The environment reflects where and what type of business the entrepreneur created and what they present to the client. Behaviors from both the client and entrepreneur affect each other in the terms of effective service. A mastery of this theory is by achievement through perseverance and overcoming of obstacles by observing others succeed through a sustained effort. An entrepreneur succeeds when the business has successful growth while obtaining a clients satisfaction of servi ce. Motivation, performance, and feelings of frustration associated with repeated failures determine affect and behaviour relations (Bandura, 1986). Conclusion Nursing entrepreneurship is a special career designed for those who want to take charge of the service they provide to the public. Entrepreneurship provides the opportunity to be ones own boss while maintaining the freedom of hours and work setting. Bendura provides an excellent theory for entrepreneurs to base their business on and provides the perspective of success by maintaining self-efficacy through environment, behaviors and personal/cognitive factors. Nursing entrepreneurship is the ideal career for those who are business savvy and have a passion for providing a product or service to their expanding customer/client base. A successful nurse entrepreneur demonstrates great leadership and remarkable creativity skills while also remaining fearless enough to take risks and venture their own path. References Banduras Self-efficacy Theory. Nursing Theories. AIPPG, 12 Feb. 2012. Web. 27 Mar. 2014. Brief History of Nurse Entrepreneurs. Nurse Entrepreneurship New Rules. National Nurses in Business Association, 23 Oct. 2012. Web. 25 Mar. 2014. . Business Administration. (n.d.). > Malik Seeme Hasan School of Business > Colorado State University-Pueblo. Retrieved March 26, 2014, from http://hsb.colostate-pueblo.edu/UndergraduatePrograms/Minors Dickinson, J. (2011). The origins and evolution of legal nurse consulting. Journal Of Legal Nurse Consulting, 22(2), 3-7. Robson, B. (2009). From emergency nurse to legal nurse consultant and independent practitioner: legal nurse consulting? What is that?. NENA Outlook, 32(2), 24-26. Simply Salary. Registered Nurse Entrepreneur Salaries in CO. Simply Hired, n.d. Web. 27 Mar. 2014. . Tag Archives: Nurse entrepreneur. Nurse Entrepreneurship New Rules. National Nurses in Business Association, Inc., n.d. Web. 22 Mar. 2014. . What is an LNC? American Association of Legal Nurse Consultants (AALNC). (n.d.). What is an LNC? American Association of Legal Nurse Consultants (AALNC). Retrieved February 9, 2014, from http://www.aalnc.org/?page=whatisanlnc

The Role of Leadership

With the increased level of competitiveness in the business world and high tempo of change at present, leading a change is currently a key leadership aptitude, and the capability for companies to discover, grow up, adjust, and change is becoming a key organisational ability. Transformational leaders are capable of identifying the need for key organisational transformation or change, and subsequently get employees concerned in carrying out the change. Through the use of a range of skills from other leadership concepts, transformational leaders are capable of leading & managing change projects of all extents.Transformational leaders are generally extremely good at selling their initiatives, building commanding support systems, organizing different professionals around decisive projects and be able keep them determined and also energized until when the transformation is over. These leaders recognize when to act; get things made; commence and complete the projects successfully; and bring positive results; Transformational leaders usual make things to happen. (Bassand and Avolio, 1999) The Role of LeadershipFor a company where the employees have faith in the capabilities of leaders, the employees look forwards to the leaders for several of aspects. Through radical changes times, the employees will anticipate efficient and reasonable planning, self-assured and effectual decision-making, and frequent, inclusive communication which are timely. In addition throughout these periods of change, the employees will observe leadership as encouraging, committed and concerned to their interests, whilst at the same moment identifying that hard decisions must be made.The best manner to sum up is that there should be an environment of trust among a leader and all employees of the organization or a team. The continuation of this trust and faith brings optimism for improved moments in the future, and this makes handle the radical change quite easier. (Bassand and Avolio, 1999) In or ganizations which are characterized by bad leadership, employees anticipate nothing positive from any change. In an environment of mistrust, employees find out that leaders will operate in indecipherable manners and in manners which do not appear to be for anyone's best concerns.Bad leadership implies a lack of hope that, if permitted to continue for a long time, results in such organizations becoming entirely non-functioning. Such an organization ought to tackle the practical effect of distasteful change, however more significantly, have to work under the burden of the employees who have lost hope, have no trust in the organization or in the capability of leaders in turning the organization about. Importance of leadership in the management of transformational changeprudent leadership previous to, through and following change implementation is the solution to attainment during the swamp. Regrettably, if a leader hasn’t created a track record of efficient leadership, at the ti me the leader will have difficulties during changes, it might be too late. If a leader is to manage transformational change successfully, a leader needs to be conscious that there are three distinctive period zones where transformational leadership is significant. We shall call these â€Å"Preparing for the Journey†, â€Å"Slogging through The Swamp†, and â€Å"after Arrival†.We shall examine more circumspectly at all of these. The Journey preparation We would be a mistaken to presume that the Journey preparation takes part only subsequent to the purpose has been defined or selected. When talking about the Journey preparation for change, it means that leading in a manner that lay the groundwork or foundation for any changes which may happen in future. Preparing is regards creating resources, through building strong organizations in the initial position.Much akin to healthy persons, who are well capable to deal with infection or illness than unhealthy persons, or ganizations which are strong in the initial position are better capable to cope with any change. (Kochan and Useem, 1992) A transformational leader will require to institute credibility and a impressive track record of efficient decision making, in order to create trust in his/her capability to find out what is needed in bringing the organization through. (Kochan and Useem, 1992) Slogging through the SwampA transformational leader plays a crucial role throughout the change implementation, the time from the when the change was announcement throughout the setting up of the change project. In this middle time the organization is in highly unbalanced, characterized with fear, confusion, reduced productivity, failure of direction, and absence of clarity regarding mandate and direction. This can be a time of emotions, with the employees mournful for what they lost, and at first incapable of looking to the prospect or future. (Kochan and Useem, 1992)During this time, effective transformati onal leaders require to put focus on two aspects. One; the confusion and feelings of the employees have to be recognized and confirmed. Two; the transformational leader ought to work with the employees to start crafting a new vision for the transformed organisation, and assisting employees to comprehend the future direction. Focusing barely on the feelings, might end in wallowing of employees. That is reason it is essential to start the transformation into the fresh approaches or situations.While, focusing just on the fresh vision might result in a perception that the transformational leader is not in touch, uncaring and cold. A core part of transformational leadership in this stage is to understand when to put focus on the pain of the organisation, and when to put focus on construction and getting into the future. (Kochan and Useem, 1992) After Arrival In a feeling change is never complete, thus in a way a leader will never arrive, however here, we are looking at the time when the early instability of enormous change has been able to be reduced.Employees at this time have now become less emotional, and thus more steady, and with efficient transformational leadership during the prior stages, are currently more open to looking in to new innovative directions, authorization and manners of performing things. This is the ideal moment for transformational leaders to commence positive new change, for example the BP transformational management change that Horton, initiated in BP in the 1990s.The crucial aspect here is that, transformational leaders should now provide hope and trust that an organization is running towards being better, through solving its problems and also improving the standards of the organisation and of employees’ work life. Whereas the fresh vision of an organization might have started whereas employees were trudging through the swamp, this is the moment to complete the progression, and also ensure that employees and all other stakeholders buy it, and comprehend their functions in this fresh organization. (Kochan and Useem, 1992)The Extent the process of change adopted by BP was consistent with theories of change management. Change in a work place is normally initiated by an organization in order to improve its service delivery. Change in management requires a thorough planning and responsive implementation, most of all, consultation need to done involving the people who are going to be affected by the planned changes. If change is forced to the people usually it brings problems. Galpin (1996) observes that, change has to be realistic, attainable and measurable, these factors are important especially when considering personal change in management.It has been observed that people change their ways because of being given statistics that change their way of thinking rather than the truth in the content. (Walton, 1995) In the case of BP, the management adopted change with resistance, and as stated in some theories for cha nge, human being are habitual creatures that will resist change even if it is good, a person don’t like changing the way he has been operating, this resistance is shown both in personal life and at place of work. Thus, as stated above it is a true person will require analysis of the issue to make him change.For example if when BP was undergoing the transformational change from traditional ways of management, a lot of questions were asked. The analysis will include, how successful is the change compared to the current ways of doing the activity, and what are the trend taking place. Also comparison has to be made in relation to other plays. If the analysis shows that the project if implemented will be successful then it is bound to get acknowledgement from the workers than if when the analysis shows that it may fail.Despite the fact that the, truth of the matter was different. The board of BP did not wait to realize the end results; this is may be due to the fact that the time frame of the transformation was to long while the board required faster outcomes. (Stoner and Freeman, 1992) Walton (1995) also says that change management implies that, employees need to feel that they are part of a process, thus, in bringing a change the people, the must be consulted and their suggestions sought.Stoner and Freeman (1992) observes that, In initiating the change ensure that it agrees with them, and that they understand the need of having the change, the people also need to chose how they will manage the change and in also should be involved in planning and also implementing the change. It is also important to use face to face way of communication in handling a sensitive issue. Thus, in the case of BP the management adopted changes on basis intellectual stimulation, through adopted the transformational process brought about by the Horton.According to this concept leaders stimulate the efforts of their employees through they innovativeness and also creativity, which w as adopted by BP Company. (Stoner and Freeman, 1992) Question two: the extent to which organizational culture may impede the process of change Organization culture is the manners in which activities are performed in an organization, the culture of an organization are guided by its values, beliefs, attitudes and experiences of an organization.Organization culture is a defined collection of norms and values that people and groups share in an organization, which directs the manner they interact with one another and with organization’s stakeholders. According to Schein (1992) concept, organizational culture is a model of shared fundamental assumption which an organization has leant in the process of solving its internal integration which has worked adequately well to be taken valid in order to be used to be taught to other new members of the organization.(Schein, 1992) Schein identifies three main aspects which are; †¢ Artefacts; evident organizational structures and procedu res †¢ Espoused values; these are goals objective and strategies of the organization †¢ Underlying assumptions; unconscious, assumed, thoughts beliefs perceptions and feelings (the eventual source of values and acts) Schein (1992) also points out that we have a deeper essential assumption that has a relationship with views of employees about the organization; that influence how employees feel and perceive the organization.(Bowditch and Buono (1990) states that; culture of an organization is dynamic and it is a continuous process. Leadership structure o an organization has a major position in defining organizational culture of an organization. Managers and founders of the organization play a significant role in as creators of culture of an organization. There are various aspects which decide the perception of the employees, these aspects includes how the organization treats its workforce, or how the management treats professional ethics or even the social relationship in or ganization, whether it is warm or cold.The organization climate created can help the organization achieve its goals and objectives or hinder it. Recent research reveals that management structure of an organization plays a significant function in defining the organizational climate in an organization. (Bowditch and Buono, 1990) Culture has an enormous effect on success rate of change Bowditch and Buono (1990) states that the organization's culture has much to do with success rate of an organisation’s projects. This entails any change that the organisation will adopt whether managerial or technological.The expression culture in general means â€Å"how things are done. † visualizes where a person asks you how effectively your organization succeeds on projects. If you answer, â€Å"We’re very poor at projects delivery,† you’re just voicing a view of one feature of your organisation culture. Culture comes into participation on changes or projects in sev eral areas. Process orientation A lot of organizations have got good processes in position and employees normally follow them well. This is possibly the principal single issue in generally project success.When an organization adheres to a well, scalable project management practice, a leader is more possibly to be constantly successful on the projects he initiates. The whole project team usually knows how to formulate and pursue a work plan, and can also apply standard procedures to successfully manage risk, extent of change, and issues of change. (Bowditch and Buono, 1990) However if the culture of the organization do not have a good processes then change procedures will not be followed and success may not be realized.Governance Numerous organizations have placed processes in position, although no one adheres to them. This underscores a difficulty with management control. In basic terms, governance of organisation entails the management role that has deals with ensuring people do wh at they’re ought to do. Usually, if the management arrangement is engaged and concerned in any projects, and if managers or leaders ensure that the project management procedure is well followed, a leader bring about change will be highly successful.But when each project manager is by his/her own and the management support is disorganized, though, a leader may try, he/she will fail. (Bowditch and Buono, 1990) Training Several organizations poorly train their project managers. Normally, such organizations have a poor training programme in genera even for other employees. When project managers in general do not have the correct skills, the transformational leader will not be successful. Organisation with poor culture on employee training will not be supportive to new changes. Roles and responsibilitiesBowditch and Buono, (1990) points out that, in a successful organization, employees usually know the function they ought to play on projects and also what is anticipated of them. T his comprises of active sponsors, concerned clients, and connected management stakeholders of organisation. The sponsors, for example, require carrying out a quality assurance functions and, being the project defender in his/her organization. Supposing an organization begins projects and then leaves a project manager in a leadership void, then, such a leader is not going to be constantly successful.Culture plays possibly the largest part in whether an organization will be successful in executing its projects. If an organization has difficulties completing their projects effectively and successfully, then, the organisation should not fault the project manager. A project manager only toils within an organisation culture which is not supporting their efforts. Managers, and even the head of the organizations, require stepping in and assess the project culture in organisation.Until an organisation culture changes for good, project managers will constantly struggle in being successful. (B owditch and Buono, 1990) Organizational structure can assist or harm project success To a lager extent, an organizational structure and culture can hinder, or assist support, the generally success of organisation projects. However, the organisational structure can be changed to some degree with time. Indeed, the management can change the organization chart regularly, and several companies do simply that. Culture, in contrast, is not easily to change.It takes many years for a big organization to build up a culture and thus it will take so many other years for such culture to be changed. A strong culture of an organization emphasis status-quo and any new ideas are not easily assimilated by employees or the management of such organisations. Conclusion As Tichy and Devanna (1986) states, transformational leaders are persons who through their own innovativeness, ability knowledge and imaginations and to influence the conduct of employees create circumstances for transforming.Thus, the ma nagement employees during the time when the organizational is going through transformation, is the critical substance of the progression of overseeing the transformation. The victorious management of this substance also comprises, (transactional) capabilities of the management, proper transformational abilities (inspirational motivation, idealized Influence, etc), and proper transformational attributes (creativity, team orientation, teaching).Organisation culture can also hinder or assist the change to take place and it’s very vital in determining how successful the transformation change will be. Hence, we conclude that qualities of transformational leadership and the organisational culture make the core of transformational management in an organisation and the means to successful running of transformational organization changes. Reference Bass, B. , M. and Avolio, B. , J (1999): (ed. ) Improving Organizational Effectiveness through Transformational Leadership, Sage Publicati ons, Ltd., USA. Bowditch, J. , L and Buono, A. , F. (1990): A Primer on Organizational Behaviour, John Wiley and Sons, New York, Galpin, T. , J. (1996): The Human Side of Change: A Practical Guide to Organization Redesign, Jossey-Bass Publishers, San Francisco, Kochan, T. and Useem, M. (1992) :(ed. ), Transforming Organizations, Oxford University Press, Inc. , New York, Lorenz, C (1990): ‘A drama behind Closed Doors That Paved the Way for a Corporate Metamorphosis’, Financial Times, (March 21), Parry, K. , W., (1996): Transformational Leadership: Developing an Enterprising Management Culture, Pitman Publishing, Pearson Professional Pty Ltd. , Melbourne, Australia, Schein, E. H. (1992): Organizational Culture and Leadership (2nd edition. ). San Francisco; Wiley & Sons Stoner, J. , A. and Freeman, R. , E. (1992): Management, Prentice Hall, Inc. , New Jersey, Tichy, N and Devanna, M. , A. (1986): The Transformational Leader, John Wiley and Sons, Inc. , USA, Walton, A. , E. , (1995): (ed. ), Discontinuous Change: Leading Organizational Transformational, Jossey-Bass Publishers, San Francisco,

Ethnocentrism Hinders Effective Cross-Cultural Dialogue and Common Understanding Essay

As human beings, we are inherently biased in our judgment of issues and others- by others I mean those who do not belong in the same socio-cultural group we ascribe to. Our inborn predilection to take a subjective view of reality leads to the common-and equally incorrect- assumption that we are right in our ways, while ‘others’ are wrong in theirs. This tendency of biased notions of cultural superiority in relation to other cultures is what political scientist William G. Sumner (1906) summed up with the coinage of the term ‘ethnocentrism. ’ By definition, ethnocentrism is the tendency by individuals to believe, unconsciously and through false assumptions, that their culture is better than that of others. Notably, there is a running thread of collective concurrence among whites that ‘we westerners’, with our western civilization and attendant lifestyles, are superior to the backward races of Africa, which we conveniently label a jungle of savagery. The negative effects of ethnocentrism are manifest in international relations, where effective intercultural communication is hampered by cultural differences and culture transitional challenges (Moran, Harris and Moran, 2007, 265). Nonetheless, to avoid collective generalizations by claiming that it is ‘we westerners’ rather than ‘I, me and myself,’ who suffers this cultural prejudice- a claim by which I unwittingly admit my ethnocentric conditioning to include fellow tribesmen in my narrow worldview corner- I hereby set out to examine how I have severally paid homage to this populist bandwagon of cultural subjectivity in judgment. Finally, I will outline the course of remedy I have chartered to liberate myself from the blinding ignorance of ethnocentrism. Was it me, really, now that I’m thinking from a relatively wider perspective? Late last year, I accompanied a close friend of mine from Saudi Arabia (whom I will not disclose for the pang of guilt that gnaws at my conscience) to pick some forms from our embassy. Well, it seems that since September 11, a kind of phobia for our Muslim brothers has eaten into our national psych. At a personal level, I always change lanes every time I meet one donning a flowing white garb and†¦. err, an unusually long beard. Anyway, the security man at the embassy just ran the metal detector over my body and patted me on the back. But when it was my friend’s turn, the security guy, perhaps seeing Osama’s ghosts, took a deep breath and started what was the most rigorous personal search I had ever witnessed. He yanked the garb from the underside and ran the detector inch by inch, grinned with relief upon finding nothing (read bombs) and then allowed him to pass through. However, the issue here is not the security man’s exaggerated fears, but the fact that I took it as normal, without bothering to question why it wasn’t. The culture I grew up in had taught me to regard some religions as being synonymous with terrorism, and to dismiss others as pagan idolatry and pure superstition. In my evaluation of world religions, I’m often tempted to associate Islam with terrorism, a belief that is largely fed by media stereotyping in relation to incidences of suicide bombings. As for most traditional African religions, customs and rituals, I always found ‘evidence’ to dismiss them as the demonic chants of a pagan charlatan. Their polygamy I considered the ways of an uncivilized society that still harbors the wild caveman’s genes. On this score, my blindness was informed by the western glorification of the nuclear family unit, which greatly contrasts with other cultures’ recognition of the unifying aspect of extended families and kinship systems (Moran, Harris and Moran, 2007, 11). In regard to religious convictions, the only true Supreme Being I believed existed is the Christian God I worship, whom I assumed held in contempt the ungodly ways of unchristian religions. For such a long time, I erroneously believed that with the exception of Christians, all other believers are doomed for hell. This ethnic and cultural belief that the religion in which one belongs is centrally important (Andersen, 2006) is one of the sub-divisions that promote ethnocentrism. Personally, it was my honest conviction until I realized that every believer thinks likewise of other religions. Remarkable is my said friend’s vehement assertion that Jesse the son of Mary (Christ) was an imposter whose legend deceived people that he was the son of God. Instead, he argues that Mohamed is the true messenger of Allah, the creator of everything. Nonetheless, it will be a self-contradiction for me to consider my system of beliefs as not being the right one and the most appropriate. It is an inconsistence and admission of its falseness, which I consider the height of ideological hypocrisy. I recognize the reality that I belong to a particular culture; and the fact that to fit in my society I must conform to its cultural beliefs and value systems. However, to reconcile my cultural beliefs with other cultural worldviews, I find insight in the principle of cultural relativism by Franz Boas, who argued that â€Å"civilization is not something absolute, but is relative, and our ideas and conceptions are true only so far as our civilization goes† (Degler, 1992 p 67). Accordingly, people’s behaviors, customs and beliefs should be understood in the context of their cultures. When we use the lens of our cultures to understand other cultures, there is always the risk of prejudice and biasness. The problem of ethnocentrism leads to failure of constructive communication and misunderstandings, which in turn causes cultural differences and conflicts (Moran, Harris and Moran, 2007, p 4). Similarly, the theory of functionalism by Bronislaw Malinowski posits that cultures are systems of structures by which different societies function. Each society, therefore, has unique needs which can only be served by its own culture. As such, we can only understand the behavior of other cultures when we take that culture’s viewpoint, to avoid the misconceptions created by our experiences within our own culture. References Andersen, M. L. (2006). Sociology: understanding a diverse society. New York: Thomson/Wadsworth. Degler, C. N. (1992). In Search of Human Nature: The Decline and Revival of Darwinism in American Social Thought. US: Oxford University Press. Moran, T. R. , Harris, P. R. , Moran, S. V. (2007). Managing cultural differences: global leadership strategies for the 21st century, 7th Edition. New York: Butterworth-Heinemann Sumner, W. G. (1906). â€Å"Folkways. † In McCann, C. R. (2004). Individualism and the social order: the social element in liberal thought. New York: Routledge.

Audit - 2577 Words

Fraud Auditing and Different type of fraud Introduction Over the years, the role of auditors become increasingly important especially in a capitalist economy as the process of wealth creation and political stability depends heavily upon confidence in processes of accountability and how well the expected roles are being fulfilled. An auditor has the responsibility for the prevention, detection and reporting of fraud, other illegal acts and errors is one of the most controversial issues in auditing. The most frequently debated areas amongst auditors, politicians, media, regulators and the public is where the fraud is coming from and by whom. This disagreement has been especially tinted by the collapse of big corporations like Enron and†¦show more content†¦First, there is an incentive or pressure that provides a reason to commit fraud. Second, there is an opportunity for fraud to be perpetrated (e.g. absence of controls, ineffective controls, or the ability of management to override controls.) Third, the individuals committing the fraud possess an attitude that enables them to rationalize the fraud. (http://en.wikipedia.org/wiki/SAS_99) As we know fraud is more likely to be committed by a single individual, without a prior history of fraud, who often raises a red flag because they are living beyond their means and are experiencing financial difficulties. The reasons for fraud are not always obvious to the business owner or even their attorneys. However, what is obvious is that it is often overlooked, ignored, and even undetected. An Analysis of the Fraud Triangle Abstract The concept of a â€Å"Fraud Triangle† is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information about fraud is enhanced when auditors evaluate in the context of these three conditions. 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