Accounting Conservatism and Risk Taking Decisions

Accounting Conservatism and Risk Taking Decisions Introduction Manager is in a position of Captain in Charge in ship of the Organization, so that to make organization more beautiful Manager has duty to make an important decision on Corporate Investment. These types of decisions create Agency Problems because of the time interest differences between manager and shareholder. This research is carried out to understand how conservatism accounting reduces agency problems, and examines the effect of conservatism on manager’s high risk investment decision. This research also examine that whether accounting conservatism solves the misalignment of interest between managers and organization through increasing hurdle rates used by managers during project selections, and sheds lights on literature attempting to identify the relation between accounting conservatism and manager’s investment decisions. Motivation A study was conducted by Givoly and Hayn (2000), Beatty et al. (2008), and Khan and Watts in 2009, to measure accounting conservatism and firm’s characteristics such as size, leverage, and market-to-book ratio. They found evidences to support their hypothesis that accounting conservatism improves firms’ investment efficiency. According to Khan and Watts managers’ investment hurdle rates and induces conservative investment decisions are significantly increase under conservatism accounting, even when the agency problems are more severe this effect is more pronounced. According to the positive accounting theory accounting conservatism plays very effective role in the roll contracting process. Corporate investment is an important decision, but this decision are not always made in the best interest of shareholders, so many time manager invest in a risky and even negative net present value projects just because of their personal interest in of investment. Accounting conservatism is a reporting mechanism which reflects accountant’s trend to require lower threshold to recognise bad news than good news. Accounting conservatism helps to improve corporate investment by preventing investment in high risk or unsuccessful investment projects by early terminations of such projects. This early terminations of projects reduces managers compensation and increases managers interest of job turnover. If manager is rational to predict the accelerated recognition of losses, and the timely termination of unsuccessful projects, they will be more cautious to make the investment decisions. (Francis and Martin (2010) and Bushman et al. (2007)) The increased cautiousness to invest will be reflected in the hurdle rate, which used to evaluate an investment project. In theory, hurdle rate is as equals as the cost of capital; managers should not take decision to invest in a project if the return is lower than the cost of financing. Indeed hurdle rate is observed to be either lowers than the cost of capital in practice, because of managerial discretion. The result of the study state that Corporate governance role have established the roll of accounting conservatism in resolving information asymmetry, reducing agency costs, and improving debt contracting efficiency. (Ball (2001), Ball and Shivakumar (2005)) Literature Review There are many research has been carried out in about the relation of the accounting conservatism and manager’s risk taking decision. Ahmed and Zhang, 2009 found that accounting conservatism reduces information imbalance between lenders and borrowers, and also reduces cost of capital for borrowers. They also found that if conservatism cause financially constrained firms to under investment than the relation between conservatism and firm’s future performance will negative. On the other hand reduce overinvestment problem for financially constrained firms, than the relation will be expected positive. Another research carried out by Leuz (2001) and Guay and Vierrecchia (2006) and found that accounting conservatism force manager to avoid positive NPV projects, because Impaired incentives created for managers if gains not recognize timely untimely gain recognition, and manager force to avoid those types of positive projects. In particular, if gains are not recognize timely than manager will responsible for investment for those project, and may no longer be in the office by the time gains are realized. This is because always expect their future incentive rate higher in long term, than the firms required rate of return. If gains recognise by timely than even positive NPV for shareholder became negative for manager. Accounting conservatism increases corporate investment efficiency in two ways. First is, by timelier incorporating bad news into earnings, accounting conservatism inform the board’s investigation of the unsuccessful investment project that may lead to its early abandonment, saving shareholders from unexpected future losses (Watts 2003). On the other hand, the expected personal costs related to project such as compensation, reputation and career concerns would increase managers’ cautiousness in choosing investment projects at the outset. Extant studies by Ball and Shivakumar, 2005; Francis and Martin, 2010 believe that accounting conservatism can restrain managers to investing in negative NPV projects by accelerated loss recognition. In addition, if managers recognise ex ante about failure of particular project, they should record losses timely, because it will affect to their reputation and income as well, so manager should postpone investing in those project. Furthermore, Roychowdhury (2010) found that risky projects are mostly become negative projects, therefor managers try to avoid risky projects due to timely loss recognition, because it creates also risk-averse, even if the projects have profitability to shareholders. If managers know that the project is have many risks of failure, manager have to write losses more timely before failure of project, because manager’s reputation income linked with compensation will be affected by it, so that manager avoid to involve to invest in those projects, even though projects are profitable. Smith and Watts 1992; Kwon and Yin 2006 found that, firms with higher growth opportunities prefer to assets have higher contracting costs, because growth opportunities are often intangible in nature, so that information related to them are likely less verifiable. Therefore, managers have greater unrestricted power, and are more likely to manage earnings through accruals, so that agency costs are higher in high-growth firms. Furthermore high growth firms are more likely to have more volatile returns and higher probability of lawsuits, which creates a higher demand of accounting conservatism (Khan and Watts, 2009). Empirically, we use book-to-market ratio (an inverse measure of growth opportunity) to measure the growth opportunity of firms. Driver and Temple (2010) found that, if the manager is aware of the embedded risk a hurdle rate that is higher than the cost of capital will be used by the irreversibility of the investment project. Corporate investment is efficient in the situation where internal funds flow gives the highest returns from investment project. However, managers deviate from the optimal level of investment, because of dysfunctional investment incentives (Stein et al. 2003). These dysfunctional incentives can be reflected in the hurdle rates used to select projects. Finance textbooks state that managers should benchmark the investment return to the cost of capital, so that with the project with lower returns than the cost of capital are rejected. In addition, managers use hurdle rates which sometimes higher or lower against the cost of capital, it depends on the managerial incentives invest. Consistent with Hayn (2000),andWatts (2003), They found that both not only firm with goodwill purchased but also without goodwill have increasing trend in conservatism over time. Indeed He argue that lach of information will limit managers to random affect to recognize impairment losses agains their advantage timely. The following hypotheses are proposed for this study: H1 Accounting conservatism improves firms’ investment efficiency. H2 Accounting conservatism helps manager to recognize bad news timely. H3 Accounting consarvitism accelerates terminations of successful projects. H4 Accounting conservatism can restrain managers to investing in negative NPV projects by accelerated loss recognition. To testing hypothisese Basu’s (1997) used measure of conditional conservatism, because of theverification standerds of the hypotheses of recognizing bad newsand good news assumsions. (Richardson, 2006; Denis and Sibikov, 2010) they also examine relation between accounting conservatism with the component of investments by ussing total investments and changes in firm capital. This study conclued that accounting conservatism is an important monitoring and contracting mechanism, and its helps manger to recognize bad news timely,so that manager could increase their managerial interest regarding project. Indeed accounting conservatism accelerates terminations of unsuccessful projects, also study found that conservative accounting increases hurdle rates, in addition conservatism changes hurdle rate because it reducing the future financial cost rather than by increasing the efficiency of contracting with the managers. We also find conservatism adds value to firms. This study also sheds lights on relation between accounting conservatism and managers’ investment decisions. The study also show that the accounting conservatism negatively correlate investment and firms future operating performance.

Innovation and Change Management

| Companies that successfully innovate also successfully manage change | INNOVATION & CHANGE MANAGEMENT MHN221935-12-A| Malgorzata Glowacka S0915718 International Tourism & Hospitality Enterprise | Innovation and change management have been and continues to be an important study on a number of levels. It plays significant part in economic growth as well as it is vital for firms’ survival and development. New ideas, new approaches and new products become critical guidelines in organisational strategy, especially for managers and business leaders.According to The Boston Consulting Group (2010) employers’ ranked innovation as a strategic priority with 26% citing it as a top priority and a further 45% ranking it as a top-three priority. Organisations such as Apple or Google adapted this tactic and thanks to their right management of change, now are recognized as one of the most revolutionizing and prosperous companies in the world (Business Week, 2010). It proves that succe ssfully innovating companies are the winners and they play major role in industry market.Therefore, this essay aims to critically evaluate the connection between innovation and change management. The term of innovation is hard to define as it can mean different things for different people. According to Druker (1985) innovation is the specific tool of entrepreneurs, the means by which they exploit changes as an opportunity. West and Farr (1990) pointed out that organizational innovation can be characterized as a tangible product, process or procedure within company and something what is new to the social setting within which it is introduced although not necessarily new to the individual introducing it.They also exanimated innovation being more intentional rather than accidental, mainly aimed at producing benefit to the organization. Traditional categorizations of innovations divide them into four types (Tidd and Bessant, 2010, Fig1): -product innovation can be a change in the functi on or feature of a product such as Window Vista replacing XP. This kind of innovation is intended to improve the function of the offering to make sales more likely -process innovation is based on transformations in the ways products/ services are created and delivered like for e. g. nline banking system which allows customers to manage their finance. This kind of invention introduces new, or significantly improved, method for production or delivery of output that adds value and better performance -position innovation target changes in market or customer base for a product or service. This kind of strategy change meaning of a product in customer’s eyes like for e. g. four-wheel cars which originally were used for off road work became fashionable family car -paradigm innovations are based on changes in how companies frame what they do; for e. . Air Canada (the largest airline of Canada with scheduled and charter air transport) launched a discount, new low-cost international car rier in Vancouver (The Globe & Mail,2012) Fig 1. Types of innovation. Adapted from Tidd and Bessant, 2010 Innovations are often classified as either radical or incremental (Gallouj and Weinstein, 1997). Radical innovations are generally based on a big change in development that modifies the competitive market and it may results in new markets and product opportunities.Good example of radical innovation is Apple with their first PC Lisa which had graphical interface. The innovation, despite its limited success, was universally recognised as being far ahead of the competition and it took years for some of the advanced features of its operating system to be incorporated in competitors’ operating system (Rayna and Striukova, 2009). An incremental innovation is a term used when there was a minor change to an existing technology like for e. g. in case of Apple and their iPod.MP3 players had been present in the market before Apple introduced iPod but the company still succeed becaus e they made better product, which was easier to use, looked more solid and more appealing compared to other MP3 players (Rayna and Striukova, 2009). Organizational change, like innovation, is hard to specify. It can be described as any alternation or modification, which occurs in the overall work environment of an organization. Moran and Brightman (2000) defined it as the process of continually renewing an organization’s direction, structure, and capabilities to serve the ever-changing needs of external and internal customers.It tend to focus on the management of formally planned changes and it is indicating a macro- level approach, which is concerned with organisation as a whole (King and Anderson, 2002). Due its complexity, many researchers categorised organizational change in different ways, for e. g. Pettigrew (1987) separated it into strategic and non-strategic change while Goodstein and Warner (1995) divided it into incremental and radical change. However the starting p oint for discussing variations of change is Grundy’s (1993) three variations of change. The first, smooth incremental change changes slowly in a systematic and predicable way.The second variety of change Grundy terms ‘bumpy incremental change’. This is characterized by periods of relative calmness disrupted by rushing in the pace of change. Grundy’s third variety of change is ‘discontinuous change’, which he defines as ‘change which is marked by rapid shifts in strategy, structure or culture, or in all three’. There are several drivers and models which clarify the need for change. Most of them are grouped into external drivers or internal drivers (Proehl, 2001). External are those forces that are outside the organization, usually it is an economic, political, socio-cultural or technological driver.The internal drivers are those forces within the organization, which may include finance, limited skill level of employees, changes in leadership etc. Another example, presented by Anderson and Ackerman Anderson (2001) describes seven main drivers of change, which move from what is external (environment, marketplace, organization) to what is internal (culture and people). This model mainly focuses on leaders and management role as they are clearly more aware of external domains and thy play the most important part in internal domains.This is their job to implement any changes in culture, behaviour and mind-set within their company and if they will fail in that, the change will also fail. It can be assumed then, that change is about innovation and innovation is about change. Williams (2006) stated that to successfully manage innovation, company need to be good at managing source of innovation and managing innovation during discontinuous and incremental change. Once again Apple is the perfect example of company effectively handling innovation and change at the same time. They do it for e. g. y managing leadership wit hin organization. Tidd and Bessant (2005) noted that leadership strongly influences the success of change and innovation. For Apple the key role in the company played Steve Jobs and his visionary leadership: My passion has been to build an enduring company where people were motivated to make great products. Everything else was secondary. Sure, it was great to make a profit, because that was what allowed you to make great products. But the products, not the profits, were the motivation. Sculley flipped these priorities to where the goal was to make money.It’s a subtle difference, but it ends up meaning everything—the people you hire, who gets promoted, what you discuss in meetings. Isaacson, 2012 According to Hughes (2006) leading change is fundamentally about influencing groups and individuals, therefore leaders of change need to understand people. And that is what Jobs could do. He understood that customers don’t know what they want until it is shown to them. H e implemented among his employees the desire of perfect design as to him ‘’†¦nothing could be further from the meaning of design. Design is a fundamental soul’’ (Isaacson, 2012).To conclude, the concept of innovation and change is fundamental to business success. It is viewed as being extremely important for company survival and future development. Organisations such as Apple can prove the point that companies which successfully innovate also successfully manage change. References Anderson, D. , Ackerman Anderson, L. , 2001. Beyond Change Management: Advanced Strategies for Today's Transformational Leaders. USA: Jossey-Bass/Pfeiffer Drucker, P. F. , 1985. Innovation and entrepreneurship: practice and principles. New York: Harper ; Row Gallouj, F. , Weinstein, O. , 1997. Innovation in services.Research Policy 26, 537–556 Goodstein, L. D. and Warner, W. , 1995. Creating Successful Organization Change. In: Managing Organizational Change. Warner (e d. ). pp. 7-9. New York: American Management Association Grundy, T. , 1993. Implementing Strategic Change. London: Kogan Page Harsh, P. , 2011. Organizational Change. India: Dorling Kindersley Hughes, M. , 2006. Change Management: A critical perspective. CIPD. King, N. , Anderson, N. , 2002. Managing Innovation and Change: A Critical Guide for Organizations. Singapore: Seng Lee Press Isaacson, W. , 2012. The Real Leadership Lessons of Steve Jobs. [online] Available from: http://www. atheeqa. com/App_Themes/watheeqa/pdf/The%20Real%20Leadership%20Lessons%20of%20Steve%20Jobs%20-%20HBR%20l%20Apr-2012. pdf [Accessed 15th October] Moran, J, W. , Brighman, B. K. , 2000. Leading organizational change. In: Journal of Workplace Learning: Employee Counselling Today Vol. 12 (2), pp. 66-74 Pettigrew, A. M. , 1987. Context and action in the transformation of the firm. In: Journal of Management Studies, Vol. 24 (6), pp. 649–70 Proehl, R. A. , 2001. Organizational Change in the Human Service s. USA: Sage Publications Ltd. Rainey, D. LA. , 2005. Product Innovation: Leading Change through Integrated Product Development.UK: Cambridge Rayna, T. , Striukova, L. , 2009. The curse of the first-mover: when incremental innovation leads to radical change. In: Int. J. Collaborative Enterprise, Vol. 1(1) The Globe and Mail. Air Canada shuffles small-plane fleet, adds wide body jets. [online] Available from: http://www. theglobeandmail. com/globe-investor/air-canada-shuffles-small-plane-fleet-adds-widebody-jets/article4580211 [Accessed 15th October 2012] Tidd, J. , Bessant, J. , 2011. Managing Innovation: Integrating Technological, Market and Organizational Change. England: John Wiley ; Sons Ltd. The Boston Consulting Group, 2010.Innovation 2010. A Return to Prominence – and the Emergence of a New World Order. [online] Available from: http://tobiaslist. files. wordpress. com/2010/06/innovation-2010-bcg. pdf [Accessed 15th October 2012] The Business Week, 2010. The 50 Most Inn ovative Companies 2010. [online] Available from: http://www. businessweek. com/interactive_reports/innovative_companies_2010. html [Accesses 15th October 2012] West, M. A. and Farr, J. L. , 1990. Innovation at work. In: Innovation and Creativity at Work: Psychological and Organizational Strategies. UK: Chichster Williams, Ch. , 2006. Management. Canada: Thomson South-Western

Impact of Culture on Health Essay

* What do we mean by culture?   * Culture is one of those concepts that most people seem to intuitively grasp, yet cannot define clearly. * The process of categorizing groups of people as others (other than one’s own group) is a common feature of the way human beings think, and it forms a part of the whole phenomenon we think of as culture. * There other uses of the term culture that can confuse the situation – for example, saying someone is more cultured than the other, referring to some concept of high/elite culture, expressed through personal manners, education and knowledge, involvement in or familiarity with artistic activities such as opera, modern art, calligraphy, dance or theater – that is contrasted to pop culture. * Definitions they share the basic components, existing as a kind of whole and links many kinds of aspects of life and social structure within a group or society; it refers to the relationship between what people know and believe and what t hey do; it is acquired and shared, more or less, among members of the group or society and transmitted to members of the group/society over time. * The Classic Definition: Cultures is said to be that complex whole which includes knowledge, belief, art, morals, custom, and any other capabilities and habits acquired by man as a member of society (E.B Taylor, 1871) * The Symbolic Definition: Human culture is a kind of symbolic text, in which behavior, objects, and belief interact together in a kind of ongoing dramatic production that represents issues and concepts of meaning fr a particular society * Members act as characters in this grand drama and what goes on (plot) only makes sense in reference to an underlying interpretive framework. * Culture as an Ideology: Equate the concept of culture to a kind of dominant ideology or to beliefs, social institutions, practices, and media representation associated with particular configurations of power. * Discourse at any point is linked with a configuration of power and the rules for interpreting what is or is not a valid statement. * Culture Materialist Definitions. Viewing culture primarily as a system of belief, practice, and technology directly tied to economic activity or to the adaptation of a people to a particular physical environment. * Linguistic Definition: thinking of a culture as a type of language. Speakers of the language may use differently, to create slang, irony, humor, or even poetry OR they make break the rules to create a particular effect. BUT it is still the same language and underneath the language is some shared base of understanding about the nature of existence and day-to-day life. * Mental or Cognitive Definitions: Construct of culture as something primarily in the mind of people within a particular group, a kind of shared conceptual framework that organizes thought and behavior. From this perspective, culture is not so much about what people do, but abo ut what they think and how that determines what they do. * Culture and Biocultural: Think of culture in relation to the human condition is to understand humans as biocultural. It is something that is imposed on the biological world by a society or group of people who have, over many years, developed a system of beliefs and practices. * How can we define the people who share a particular culture? * Is it a political definition? (most cases no) Is it a geographic boundary? A social boundary? Is it religion? * Culture is not fixed but evolves as people from one society or group come into contact with other people or as they change over time, their culture changes. * What do we mean by health? * Free of disease – absence of pathogens and healthy immune system * Body functions normally – organs, nervous and other systems function as they should * Free of injury and other problems * Eats healthy foods – food that provides essential nutrients and is free of substances that cause damage to bodily functions. * Engage in healthy, preventive behavior – basic hygiene, immunizations, sees a doctor * Avoids risky behavior * To be in reasonable physical shape. * To be in a stable mental state to be happy, satisfied with life, get along with people * General well being * In some parts of the world, criteria defined by other cultures can interfere with biomedical standards. * To obese can be a sign of wealth or in the case of females, fertility, maternal capability and warm personality. * Rites that often involve what we might call â€Å"health risks† yet they are understood to be good and absolutely necessary to proceed to the next life stage. * To understand diverse concepts of health and healthy behavior, it is necessary to think of health in a broader way, beyond biomedical. * Health is often very close to ideas within that culture about being well. Chapter 3: Ethnomedicine I: Cultural Health Systems of Related Knowledge and Practice. * An ethnomedical system can be defined as: an applied cultural knowledge system related to health that sets out the kinds of health problems that can exist, their causes and (based on their causes) appropriate treatments – as an interrelated system of belief and nature. * It is of key importance when thinking about the cultural aspect of ethnomedical system is that across cultures there are different answers to all of these questions, from the range of potential health problems, to causes, to treatments, as well as the closely related question of what kinds of individuals are qualified to provide treatment * Human beings are biocultural some theorists have found it useful to make a distinction between disease (abnormal biomedical state caused by pathogens or physical anomalies) and an illness (a culturally defined state of not being well, with many culturally defined causes including biomedical). * Disease and illness may or may not refer to the same phenomenon. * Functionally, both systems have the same kinds of elements and in both cases there is a linkage between the elements. The differences have to do with the specific content, and the means by which cause is determined (with respect to cause – in the biomedical case, that includes both research and clinical diagnosis.) * Where the biomedical system categorizes unwell states based on physical symptoms linked to biological causes, the nonbiomedical system may have its classification on combinations of emotional and physical manifestations links to the spiritual causes, disruption in harmony, imbalance in a person’s lifestyle or an improper mix of substances and forces. * Personalistic system – disease is due to the â€Å"active, purposeful intervention of an agent† where the ill person is the object of action by a sorcerer, spirit or supernatural force. * The general pattern of treatment is to block/counter the spiritual agent with spiritual forces in support of the patient. The center of action (in terms of cause or treatment) is not necessarily within the patient, but in the supernatural world. * Naturalistic system – disease is explained by the impersonal actions of systems based on old historical systems of great civilizations. Illness arise when people are out of balance physically, spiritually, or in some other way. * The pattern of treatment is to restore balance through various combinations of herbal medicinal, meditation, diet, lifestyle changes, or other actions. * A very important principle to remember is that a given social or cultural group will rarely operate in reference to a single ethnomedical system. The norm for most people is multiple and coexisting ethnomedical systems of some blending of elements from various types of systems. One system may be dominant, but aspects of other systems are also likely to be included. * The Placebo Effect and Role of Belief – placebo effect the tendency for treatments and pills to have no biochemical or biomedical effect to cause improvement in patient health symptoms. This occurs because of the belief that the treatment or pill has curative properties or because of the ritual process of going to a doctor itself. * Ethnomedical Systems: Non-Western Examples * Ayurvedic Medicine (India) * Originates with ancient Vedic culture in India and focues on prevention and a holistic concept of health accomplished through the maitenence of balance in many areas of life, including thought, diet, lifestyle and the use of herbs. * Body is comprised of 3 primary energy types called dosha each represents characteristics derived from the 5 elements of space, air, fire, water and earth. * Vata subtle energy associated with movement * Pittaconnected to the body’s metabolic system * Kapha associated with body structure * Cambodian/Khmer Health Belief Systems * The traditional system shares some aspects in common with Chinese and other Asian systems in the emphasis on balance. Illness may be attributed to imbalance in natural forces. This is often symbolized or expressed as the influence of wind or kchall on blood circulation illness * South African Health Belief Systems * Among the Shona and other peoples, one aspect of a naturalistic system is understood to be related to the presence of a nyoka or snake in the body. Movement of the nyoka is related to many diseases, including diarrhea, stomach ailments, sexually transmitted infections, epilepsy, mental retardation and others. * Health Belief Systems in Latin America and the Carribbean * Espiritismo common in Cuba and Puerto Rice, synthesis of Afro-Caribbean, French, and possibly U.S. spiritualist. The belief system is that there is both a supreme being and a world of spirits with influence on health that can be accessed through a medium, typically in a group sà ©ance-like setting. * Santeria also found in Cuba and Puerto Rico, blend of West African and Catholic traditions. It is based on the idea that there are many spirits called â€Å"orishas† who are connected to the supreme being and who can be appealed to help in various dimensions of life. * Curanderismo founded in many parts of central/latin America; a healer or curandero makes a diagnosis using tarot-type cards or by sweeping a broken egg or other object across the body of the patient. The idea is that there is a supremem/higher power that is the source of energy, and the curandero is the instrument of that higher power. * Western Example – the biomedical system is primarily based on a classification system tied to biological phenomena – the action of pathogens (viruses, bacteria), cellular or other biomechanical malfunctions, injuries/system damage, and others. Treatment is, of course, directly connected to generalists or specialists trained to address specific kinds of biomedical phenomena. Chapter 4: Ethnomedicine II: Cultural Systems of Psychology and Mental/Emotional Health The Cultural Construction of Mental/Emotional Illness * Anything defined as an abnormal mental/emotional state is also likely to involve a cultural judgement and therefore may say a lot about cultural values and beliefs as a whole at particular moments in history * Ex. drapetomania – the disease causing negros to run away. It was thought to be a curable disease of the mind, involving sulkiness and dissatisfaction prior to running away, that could be brought on when white slave owners trated slaves too much like human beings, or on the other hand when they were overly cruel and brutal. * Ex. dysaethesia aethiopica – characterized by a state of half-sleep and a physical or nervous insensibility that caused them to behave like â€Å"rascals† * DSM – reference book for mental conditions that are viewed in Western/biomedicine as abnormal, with detailed descriptions of the etiology, symptoms and treatment for each condition. While it is based on scientific/clinical research, the symptoms and descriptions for many c onditions offer a fascinating glimpse of the way in which such conditions can be shaped by cultural expectations and changes in such expectations. * Ex. Antisocial Personality Disorder the symptoms seem to outline a kind of personality that could be viewed as troublesome if not criminal but the picture changes when context and culture are added. * Ex. ADHD according to the DSM IV, this disorder is characterized by two sets of symptoms – inattention and hyperactivity impulsivity. This is a condition that can cause difficulties and impairs appropriate functioning. But there is room for interpretation. Some elements of hyperactivity and are subjective and depend on culturally related standards for appropriate behavior. The Question of Universal vs. Culture-Specific * Do all humans beings experience the same mental health phenomena or emotional phenomena? * The universalist position would argue that human beings have essentially the same psychological makeup – a position often referred to as â€Å"psychic unity† * The cultural relativist perspective cultures entail unique patterns of thought and behavior. * Combination of both perspectives cultures shape how emotions and mental experiences are constructed, named, and given meaning, and the living patters of specific cultures tend to accentuate particular stressors that may result in mental health issues. * There do appear to be some mental health conditions that occur in some form across cultures, and so could be seen as universal conditions (ex. depression). * Mental conditions that appear unique to one or a few cultural groups can be thought of in 2 ways * culture bound syndromes defined as any form of disturbed behavior that is specific to a certain cultural system and does not conform to western classification of diseases * Many of these patterns are considered to be â€Å"illnesses† and have local names. * Problems with culture-bound syndromes: no suggested steps for how a provider should incorporate cultural factors into the diagnosis or learn what those factors are; overlap between some conditions across cultures; the process of selecting the culture bound system is unclear * Conditions that are prompted by specific patterns of social stress and/or ecological contexts * Ex. In the Saora tribe in India there is a peculiar condition among young men and women who cry and laugh at inappropriate times, experience memory loss and feel like they are being bitten by ants. These young people are considered misfits and are not interested inpursuing the traditional subsistence of farming life. For this, they are under considerable stress due to social pressure from relatives and friends. To solve this problem, a marriage ceremony is carried out in which the disturbed person is married to the spirit. Young person becomes a shaman. * Anorexia/Bulimia in the United States * Fear of weight gain and distorted view of one’s body. This causes people to restrict their eating or binge eat/purge. One of the key contributing factors is the combination of weigh gain during puberty set against perceived social pressure to conform to culturally specific ideals of beauty * Historical Trauma * American Indian/Alaska Native populations have long experienced a range of disparities in health. These peoples suffer from a collective, psychological scar resulting from the experience of violence, culture loss, land loss, discrimination and eventual marginalization that resulted from European colonialism and conquest in the Americas. * Immigrant/Refugee Mental Health Syndromes * Many immigrants and refugee populations coming to the United States and other host countries from civil disasters and other traumatic situations experiences psychological consequences in addition to the stress of acculturation itself. * Emotions and Culture * Lutz and the Ifaluk found that emotions are culturally constructed. Emotions are a daily working phenomenon. Chapter 5: The Moral Dimension: The Relationship of Etiology to Morality in Cultural Beliefs and Practices Related to Health * Cross Cultural etiologies of illness can range from those that seem neutral, like pathogens or genetics, to those that don’t like sorcery or family disharmony * In other words, there appear to be some causes for which no judgment can be made or blame assigned, and some that can be blamed on somebody or something, whether the person who is ill, or another person, or another social institution or group. Culture, as reflected in ethnomedical systems, involves socially produced definitions of what is normal vs. not normal. * When a person experiences some abnormal phenomenon (illness) it could be thought of as: * Abnormal but morally ok not your fault * Abnormal but not morally ok your fault or somebody’s fault. Can result from stigma. * The moral connection to illness is very much related to several kinds of factors: * Cultural conceptions of the individual and the degree to which individuals are viewed as responsible for their condition and their behavior * Most western societies are typically viewed as individual-centric * The degree to which external forces are viewed as responsible for their condition and their behavior * In many cultures, what you do and what happens to you may not originate with you but with other forces. These forces could be attributed to one or more gods, to broader natural forces, to specific spirits, or to sorcery ad witchcraft. The moral source, so to speak, may in part be related to individuals but indirectly. * The kinds of social divisions that exist in a particular society and what those social divisions are held to mean – social class/social stratification, gender, race/ethnicity, religion and other divisions. * Refers to a moral source that is society itself the way in which society creates conditions that make some peole more vulnerable to disease than others or that forces some people into choices (with health consequences) that others do not have to make. * Physical Symbolism of the Disease * If the appearance of the disease looks like the embodiment of a culturally defined malevolence of some kind, people may react to it regardless of whether or not the victim is initially held to be at fault. Alternatively, the appearance of the disease may be seem like evidence that the person must be at fault or is some way selected for punshement, triggereing a kind of after-the-fact blame. * All of these can lead to the stigmatization of people with a particular illness or disease. * Stigma: the discrediting, social rejection or staining of types of people who are viewed as blameworthy in one way or another. It is the social construction of spoiled identity for classes of people viewed as undesirable by some social standard. The exclusion and abuse caused by stigma may even be sanctioned by law. * Illness Behavior * Two kinds of sick roles:   * A set of roles for people who are ill * A set of roles for the other people who interact with the sick person, whether as a healer or family member or even a classmate. * Illness behavior is produced or socially constructed within the framework of a culture. It involves an entire production, in which many players act out their roles and in doing so, work together to produce a result that comes out as the way of a particular illness takes form, and the consequences of that, in a given society. An important result of this and other culturally shaped interactions is to reproduce the culture.

Software Architecture And Product Lines For Mobile...

Software Architecture and Product Lines for Mobile Applications Xiaoyu Qian Illinois Institute of Technology qxiaoyu@hawk.iit.edu Introduction In the past decade, there has been significant growth in mobile application development. Since the Apple App Store opened in July 2008 and many other mobile application platform occurred, like Android, Windows Phone and so on, a smart phone is now not only a device used to call and send messages, but also helps to learn, earn and have fun. Mobile communication is so integrated into our lives that many people feel uncomfortable without a mobile device. A software product line (SPL) is a set of systems that share a common, managed set of features satisfying the specific needs of the market. It can†¦show more content†¦The third paper, â€Å"A Tutorial on Feature Oriented Programming and Product-Lines†, mainly introduces Feature Oriented Programming (FOP) and makes some discussion and compare. The fourth paper, â€Å"Implementing Product Line Variabilities†, addresses the issue of handling product line variability at the code level. Discussion of relevant topics In this section, we will detail the four paper and provide comparable analysis of views in these paper. 1 Software Engineering Issues for Mobile Application Development This paper provides an overview of the software engineering research issues of the development of mobile applications. It presents the significant growth in mobile application development in recent years and the huge amount of applications available through various stores and marketplaces. The author conducted a small survey in order to understand the current development practices for mobile applications and concluded four conclusions as following: most of the applications were relatively small with one or two developers; there was a sharp divide between â€Å"native† applications and web applications; developers rarely used any formal development processes; developers did very little organized tracking of their development efforts and gathered few metrics. Most ofShow MoreRelatedWeb Development And Mobile Software Development1617 Words   |  7 PagesRELATED TO WEB AND MOBILE SOFTWARE DEVELOPMENT ABSTRACT: Due to the rapid development of technology, there is a rapid development in the case of telecommunications and IT field. Now a days every company is in the race to develop a web application or a mobile app which is user friendly and is more efficient. Many models came into the market and are succeeded but they are in race to develop new apps or new web applications. 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