Internal controls Case Study Example | Topics and Well Written Essays - 500 words

Internal controls - Case Study Example b) I would bribe the salesperson to make an invoice which is much less than the original amount and later share the profit with this employee. Later, I can also return some items and claim a much higher amount than the actual value of the items. This would help us double charge the company and defraud a much higher amount from Richard’s Furniture Company. Also the assistant manager and manager can defraud the company by manipulating the sales records by joining hands and prepare understated sales report and keep some cash with them. c) The company works on the double checking principle. The records are checked thrice. Another important strength of the company is that invoices makers and the cashier are different people. Data Entry Accountants sit in the head office and cashier and accountants have no link. This leads to transparency. The company also has assistant manager and manager to review the entire process. Bank reconciliation is also used to make sure that frauds are minimized. Since cashier and invoice makers are different people, they can be held accountable. There is a trace for the company to find out who made the mistake. A wrong invoice is the mistake of the sales person and if cash collection is less than it is the fault of the cashier. Similarly, cashier and sales persons cannot defraud the company without the support of the customer because they cannot manipulate the books as accountants sit in the head office and they have no say whatsoever in the daily operations of the business. All of this h elps the company to attribute the fraud to the fraudsters and to make sure that the strong control is levied by having independent people for accounting, cash collection and invoice making. This would keep a check on all people and chances of frauds would be minimized. d) The company can minimize the customer risk

Pricing and Cost Leadership in Management Accounting Essay

Pricing and Cost Leadership in Management Accounting - Essay Example In the company's situation, I believe that it will be better off pursuing a cost differentiation strategy which will allow it not to compete head-on with Starbucks that is directly on the opposite street. Starbucks is already an established player with an upscale clientele and serving the market through differentiation strategy. However, not all customers can patronize its products because of the high prices. Thus, the coffee outlet can offer specialty coffee products at lower prices which can be afforded by ordinary individuals. In this case, the company should be able to keep costs in check by employing the most efficient processes through the elimination of non-value adding activities. The company can make profit through the expected higher volume as consumers demand more of the products. Identify a small number of areas (between 5-10) of important areas (referred to as critical success factors) for this coffee outlet. A critical success factor is an area in which performance must be at least satisfactory for the business to achieve its mission. The success of the operation of the coffee outlet is dependent on a lot of factors. First, the company should be able to create an appropriate branding strategy which will make it stand out among other competitors. In the specialty coffee industry, branding strategy is very much important even in the mere survival of the business organization because it emphasizes the strength of the company as well as indicates what customers expect. Next, the coffee outlet's brand image should be backed through the delivery of the image. For instance, since the company chooses to offer lowest prices, it should always conduct a market scanning in order to make sure that it is really offering the most competitive price. Another success factor is the outlet's product quality. In a world where customers have become more discriminating have higher bargaining power, it is important that business organizations, ensure that they are offering high quality products. In addition to this, the coffee outlet should align its workforce with its staff. In delivering the intended image and good product quality, the staff should also be educated and adept in offering excellent customer service which will enhance the overall branding strategy of the firm. Service is very much significant to specialty coffee retailers and other players in the hospitality industry. Next, the coffee outlet should also invest in having an atmosphere and ambiance where customers can sit back, relax, and socialize with friends recognizing that most coffee drinkers visit coffee shop in order to get away from the stressful office environment. List different types of information that would be relevant in order to manage this business. Your information requirements can be either accounting or non-financial. The management of the specialty coffee outlet should be based on an extensive and intensive market research which will help the business organization to pinpoint the most profitable market to be served. This will also enable them to tailor their products according

Tax Incident Essay Example for Free

Tax Incident Essay Government generally collect taxes to generate revenue and question arise here is that after imposition of taxation, which group will bear the tax burden. After implementation of tax, there would be the division of tax burden between byres and sellers which is known as tax incidence. Tax incidence is linked to the price elasticity of demand and supply. If supply is more elastic than demand then the tax burden falls upon the buyers and when the demand is more elastic than supply then the producers will bear the cost of the tax. Tax incidence is basically the analysis of the effect of taxation on the distribution of economic welfare. Tax incidence expose that which group either consumer or producer is going to pay the price of new tax and it falls mostly on the group that has the inelastic price quantity or respond least to the price. Tax incidence or the tax burden does not depend on that where the revenue is collected but it depends upon the elasticity of demand and supply. The purpose of this review on the literature is that to analyze the effect of particular tax on the distribution of economic welfare. Section 2 is related to the literature review and section 3 is related to the conclusion. 2. Review of Literature 2.1 The incidence of sin taxes: Kotakorpi (2008) has examined the incidence of taxation on sin commodities. Sin commodities are those commodities whose current consumption causes utility cost in the future. Consumers are considered to be time inconsistent or having too much consumption of unhealthy goods. Sin taxes means taxes on unhealthy commodities. In the context of monetary cost sin taxes would lead to influence the individual’s utility. Increase in the consumption of sin commodities would lead to a higher monetary cost or higher utility benefit from self controlling. The author has analyzed the welfare effect of the sin taxes and the welfare effect of sin taxes depends upon the elasticity of demand. The individuals with less income group having higher elasticity of demand as compare to the high income group. There is possibility of progressive taxation as the benefit is high for the less income group. He has measure the incidence on individual utility through the overall impact of the tax. Sin taxes would lead to increase the welfare if the demand for  the unhealthy good is more elastic. For the case of poor demand is more elastic so the burden of sin taxes falls least on the poor as compare to the rich. It’s not necessary that taxation always hurts low income group but can be fair for the poor. The welfare of the economy would increases in case of sin taxes. 2.2 The incidence of tax on pure rent in a small open economy: Petrucci (2006) has investigate the effects of a land tax on capital structure and foreign investment in a life cycle small open economy with the assumption that labor supply is take as endogenous. Land is an as asset which is used as an input for the production. Tax on land means the higher would be the capital stock. The land tax leads to reduce the price of land but crowds out investment, consumption and welfare of nationals would increase. The consequences of land taxation depends upon that how government adopted the tax transfer program. Labor supply and domestic output reduced by land taxation, while the wealth and national income are increased. If land taxation were used to finance the un-productive government expenditure then the effects of taxation on the capital stock and aggregate wealth would be neutral. The main assumption of this article is the endogenous labor supply regarding the long run incidence of taxes. The final effects of land taxation on economic growth and wealth formation depend upon that the government tax transfer program. When tax revenues are distributed as lump-sum payments then the land taxation increases consumption and stimulate wealth but leads to reduce the capital stock. 2.3 Tax incidence in bargaining: Chae (2002) has investigates two-person bargaining model where one party is taxed and the other is non-taxed party who shares the burden of taxes. Sufficient condition is that tax party would entirely bears the tax burden are given and non-tax party would actually to benefit from taxation is given. In a competitive market, buyers and sellers share the tax burden and the larger burden falling on the party that has lower price elasticity. In a bargaining model, if the gross revenue of the tax party does not change then the taxation does not affect the other party. Thus the tax burden will falls completely on tax party. If the tax party is risk neutral and has zero opportunity cost then the burden of taxation falls completely on the tax party. If the tax party is risk averse with the constant relative risk  aversion, then the tax burden is shared by the non-tax party as initial wealth is also positive. The results show here that a risk loving party loses more form taxation than the ri sk averse party. In general, a bargaining party that is less risk averse has more bargaining power but the party with more bargaining power can also be more at risk to taxation. 2.4 The general equilibrium incidence of environmental taxes: Fullertton (2007) used a simple general equilibrium with pollution and has found the incidence of pollution tax on prices of outputs and on the returns to inputs. When both sectors are equally capital intensive and capital is a better substitute for pollution then is labor. Then return to capital would rise comparative to wage. These results provide evidence that the substitutability of capital and labor has very important consequences for environmental policy. The results show that a 10% increase in the pollution tax rate reduces pollution from 2% to 10%. The model in this paper provides theoretical analysis of the incidence and distributional effects of environmental policy. It shows that how differential substitution between factors greatly effect the burdens of a pollution tax. Environmental taxation has mostly focused on efficiency effects. This paper provides theoretical general equilibrium model of tax incidence of an environmental tax that allows for general forms of substitution among inputs of labor, capital and pollution. Pollution is modeled as an input along with capital and labor. Environmental policies can have important effects on firms’ demands for capital and labor inputs, which can impact the returns to owners of capital and labor in general equilibrium. 2.5 The tax system incidence on unemployment: A country specific analysis for the OECD economies: Ramon et.al (2008) examines the incidence of different tax structure on unemployment in OECD countries through wage bargaining model. The first important result from the analysis is that fiscal wedge does not play an important role in explaining unemployment. The more the payroll taxes are influenced towards the employees, the higher would be the unemployment. This is due to the higher elasticity of taxes impose on workers so that tax components affect unemployment even when the overall fiscal wedge remains unchanged. As unemployment determination is considered, supply side determinants (productivity growth) positively related to the  unemployment determination but negatively related with demand side determinants (inflation). This suggests that high situation of unemployment persistence may tend to require more structural reforms. If changes in the tax composition that leave the overall amount of revenues unchanged are harmless in terms of unemployment persistence then new possibilities for policy makers can be considered. 2.6 Tax and subsidy incidence equivalence theories: experimental evidence from competitive markets: Ruffle (2005) stated that tax burden does not depend upon that where revenue is collected but the division of tax burden between buyers and sellers only depend upon the elasticity of supply and demand. The theory of tax incidence equivalence is strongly related to the market formation and also enlarges to the subsidies. The benefit of the subsidy is not related to the one that who is in fact getting the subsidy. Basically, government should charge tax to decrease the agreement costs and it should not to leave the restrictive producers at disadvantages. In the competitive equilibrium market, particular shifts of supply and demand curves are considered to analyze the tax and subsidy equivalence theorems. Both the smaller no of markets and sufficiently large no of markets can trade profitably at the competitive price. The results propose that the discussion topic is that who is paying the tax or receiving the subsidy should pay attention on formation that at what degree market is under the competition level. And if the market is competitive then the tax should be manage in a manner that reduces the expenditure cost. 2.7 Tax incidence under oligopoly: a comparison of policy approaches: Hamilton (1999) examined the tax incidence under the oligopolistic market structure. Basically two forms of commodity taxation considered are the unit (or specific) tax and sales (or ad valorem) tax. The author has incorporated the shift parameters in a generalized tax schedule to analyze the incidence of taxation under oligopoly. Greater industry output and increased output per firm is associated with output elastic schedule. If there is a case of free entry in oligopoly then there would be the larger reduction in industry fix cost relative to the tax schedule that is less responsive to the equilibrium level of output. Taxation under oligopoly, benefit would be  increased with revenue neutral reforms to relatively output elastic tax plan. The results of other studies show that with specific or ad valorem taxation leads to efficiency loss in oligopolistic industries with a fix number of firms. Degressive taxes with both specific tax and ad volarem tax leads to efficiency gain, when the tax output is elastic enough. 2.8 The incidence of income tax on wages and labour supply: Bingley and lanot (2002) has analyzed the determination of equilibrium and labor supply in the presence of income taxes. They found the strong evidence of fractional shifting of income tax from worker to employer. As tax is not fully shifted if the income tax is incident on equilibrium wage. There is not shifting of burden of taxation as labor supply response to wages is measured. And the labor supply elasticity with respect to wage is very small after income taxation. Higher income tax leads to a higher employment. In the article, the author showed the effect of income tax on gross wages and labor supply wage elasticity. The incidence of taxation on gross earnings is a mix of labor supply and gross wage responses. In this model the author has chosen the Denmark country. In Denmark, income tax varies regionally as workers pay tax according to where they live rather than where they work. The result shows that the, in Denmark, gross earnings bear less than the full burden of labor taxation and gross wages bear proportionately more of that tax burden. The results shows, by ignoring the labor supply response to a tax change may lead to a wrong conclusion that the tax is fully incident on equilibrium earnings. 2.9 The incidence of personal income taxation: evidence from the tax reform act of 1986: D. kubik (2004) examined in this paper about the short run incidence of personal income taxation in US by analyzing that how wage structure shifted after the tax reform act of 1986. In this analyses pre tax wages and income of workers are endogenously determined through tax policy. Workers of an economy with different skills, the pre tax wage of each skill depend upon the quantity of labor supplied. Basically, the purpose of the paper is that whether changes in personal income tax affect the US wage formation through the evidence from the tax reform act of 1986. Firstly, the author has tested that how marginal tax rate of the median worker in  each occupation changed due to the tax reform and then tested the wages of workers in each occupation before and after 1986. Personal income taxation changes through the tax reform act of 1986 have affected the wage distribution and results shows that the legislation has lowered the marginal tax rate of high income individuals but low income individuals relatively unaffected. If the training and potential earnings of the people are quite similar then the tax reform act of 1986 will affected the people in the same way. High skill workers in a profession earns high incomes leads to a sharp decline in marginal tax rate but on the other hand low income individuals faced minor changes in marginal tax rate. The result depends on the assumption that labor supply decisions are affected by the marginal tax rate. Labor supply decision changes as individuals change their work hour decision or can cause a worker to drop the profession. Wage rate were affected by the shifts of workers supply in the labor market due to the tax reform 1986. 2.10 Tax incidence when individuals are time-inconsistent: the case of cigarette excise tax: Gruber and Koszegi (2004) stated that lower income groups consume much of the unhealthy or sin commodities to which excise tax is imposed in a greater proportion as compare to the higher income level. There is negative relationship between income and part of income which is spending on sin commodities. For example the imposition of tax on gasoline would be fall on the low income level and their utilities would be affected after increase in taxes. In this model consumers are considered to be time inconsistent in their consumption decision. In the model author has considered the smoking decision which is more appropriate in time inconsistent structure. The basic purpose of the incidence analysis is to determine that who is going to bear the tax through different tax policies and the adequate measure for this analysis is utility. Bad commodities such as smoking have been under discussion among policy makers and academics. The important point here is that tax on harmful addictive commodities is equal to the external cost and such taxes are highly regressive. Conclusion Government basically collects taxes to generate revenues the important thing  is that through which procedure it is being collected and who is going to bear the larger part of tax. After implementation of tax what would be the effect of tax on the welfare of the economy. Redistribution of income can be increased through taxation. Employment can be increased through labor income taxation. Welfare of the economy can be increased through sin taxes. Taxation on the unhealthy commodities leads to increase the welfare of the economy. References: Bingley, Paul and Lanot, Gauthier (2002), The incidence of income tax on wages and labour supply†, â€Å"Journal of public econmics†, vol: 83, page 173-194 Chae, Suchan (2002), â€Å"Tax incidence with bargaining†, â€Å"Economics Letters†. Vol: 77, page 199-204 Fullerton, Don and Heutel, Garth â€Å"The general equilibrium incidence of environmental taxes†, â€Å"journal of public economics†, vol: 91, page 571-591 Garcà ­a, Josà © Ramà ³n and Sala Hector, (2008), â€Å"The tax system incidence on unemployment: A country-specific analysis for the OECD economies†, â€Å"Economic Modelling† Gruber, Jonathan and Koszegi, Botond (2004), Tax incidence when individuals are time-inconsistent: the case of cigarette excise taxes†,† Journal of public economics†, vol: 88, page 1959-1987 Hamilton, Stephen F. (1999), â€Å"Tax incidence under oligopoly: a comparison of policy approaches†, â€Å"Journal of public economics†, vol: 71, page 233-245 Kotakorpi, Kaisa (2008), â€Å"The incidence of sin taxes†, â€Å"Economics Letters† vol: 98, page 95-99 Kubik, D. Jeffrey (2004), â€Å"The incidence of personal income taxation: evidence from the tax reform act of 1986†, â€Å"Journal of public economics†, vol: 88, page 1567-1588 Petrucci, Alberto (2006), â€Å"The incidence of a tax on pure rent in a small open economy†, â€Å"Journal of public economics†, vol: 90, page 921-933 Ruffle J.Bradley (2005), â€Å"Tax and subsidy incidence equivalence theories: experimental evidence from competitive markets†, â€Å"Journal of public economics†, vol: 89, page 1519-1542

Measuring Intimate Partner Violence

Measuring Intimate Partner Violence A number of researchers found domestic violence to be a major contributor of physical and mental health problems in sufferers. (REF) Some studies have reported about rising rates of domestic violence related homicides. (REF) It has been observed that abused women very frequently get chance to be in contact with healthcare system sometimes for routine checkups and at other times to seek emergency care for injuries. Healthcare providers thus are in appropriate position to identify abuse and provide or devise possible interventions. These indications let researchers and human rights activists to approach the problem of domestic violence as a public health problem. Bachman (2000) and Saltzman (2004) strongly recommended for accurate measurement of domestic abuse in healthcare setups as this information could be very useful for identification of abuse as well as for devising intervention activities for victims. One important methodological concern common to domestic violence research has been measurement of abuse. Although violence is a measurable phenomenon but its accurate measurement is also influenced by perception of people about the act. Researchers have found variability in perception of people about certain abusive acts as violent or not. For instance, forced sex or martial rape is still not considered an abuse in many societies around the world. A number of international organizations have provided the definitions of Intimate Partner Violence (IPV) with clear description of acts in various categories. For instance, The Australian Medical Association (AMA) (1998) defined domestic violence as, the domination, coercion, intimidation and victimization of one person by another by physical, sexual or emotional means within intimate relationships. An outline of types of abuse in Intimate Partner Violence (IPV) was provided by Australian Public Health (1990). According to this description: Physical abuse is causing pain and injury; denial of sleep, warmth or nutrition; denial of needed medical care; sexual assault; violence to property or animals; disablement; and murder Verbal abuse includes humiliation, degradation, intimidation, subjugation, including the threat of physical violence; Economic abuse includes deprivation of basic necessities, seizure of income or assets, unreasonable denial of the means necessary for participation in social life; and Social abuse is isolation, control of all social activities, deprivation of liberty, or the deliberate creation of unreasonable dependence. The common acts for physical violence measured in researches on domestic violence include slapping, throwing something that could hurt, pushing, hitting with a fist or anything that could hurt, kicking, dragging, choking, threatening or actually using a gun, knife or other weapon. (Mazza, Dennerstein Ryan, 1996) Sexual violence has been measured by these acts; physically forcing to have sexual intercourse against her will, having sex because she was afraid of what her partner might do, being forced to do something sexual she found degrading or humiliating.(Brown, Lent, Brett et al, 1996) Previous researches have shown that how researchers frame their questions about violent victimization can have a profound effect on disclosure rates. (Tjaden, 2000) For instance, it will be more convenient for women to respond accurately to the question framed as, Has your partner ever physically forced you to have sex against your will? than asking question as Have you even been abused or raped? (Ellsberg, Heise Shrader, 1999) It has been recommended by previous researches that asking clearly worded, direct questions about the respondents experience of specific acts also obtain correct information from the participants. (Bagshaw et al. 2000; WHO Geneva, 2005) Studies have also investigated the effectiveness of type of screening procedures for domestic violence screening in healthcare setups. Webster Holt (2004) reviewed the medical records for evidence of positive partner violence for women attending prenatal clinics. A self-report checklist is an effective alternative to direct questioning in detecting women who are experiencing partner violence and is acceptable to women. It has also been reported that health professionals need to use a variety of questions to elicit womens experiences of domestic violence. (Hegarty et al, 2000) Some other recent studies compared brief self-report abuse screening instruments with long clinician-administered abuse screening questionnaires

A midsummer Night dream :: essays research papers fc

The second half of the 16th century and the beginning of the 17th are sometimes called in England †The Age of Shakespeare†. William Shakespeare’s the greatest English poet and dramatist and an indisputed world figure in literature. Altought his works (37 play, 154 sonnets and two long poems) are well knwnall over the world we know little about his life. Shakespeare was born on 23 April 1564, at stratford –upon-Avon, a little town in the heart of England. He was educated at the local grammarschool but as his father’s business went from bad to worse, he had to leave school and begin to earn his living. We next hear of him when were eighteen and a married man. At the age of twenty-one, he set off to seek his fortune in the gratuity of London. There, he was inturn a horse-keep, a stage-boy, a play mender and finally a play-Wright. Shakespeare spent the last years of his life at Stratford, where he died on the 23rd of April 1616. William Shakespeare was a great humanist. His interes in the life and the people of his time made him watch with an observant eye the scenery of his native country, men and women in all walks of life, their appearance, habits and speech. He was familiar with the traditions of English folklore and showed deep concern for his people and his county’s destiny.His work may be divided into three periods: I.  Ã‚  Ã‚  Ã‚  Ã‚   The first period is hat of poems the sonnets, the historical plays or â€Å"chronicles†(Richard II, Richard III, Henry IV Julius Caesar etc.) comedies (Twelfth Night, A Midsummer Night Dream, The Taming of the Shrew, The Merchant of Venice, etc) and a few tragedies (Romeo and Juliet, etc.). In general Shakespeare’s writings in this period are full of optimism. II.  Ã‚  Ã‚  Ã‚  Ã‚  The second period includes the great tragedies (Hamlet, Othello, King Lear, and Macbeth) The disillusionment of the humanists is felt throughout. III.  Ã‚  Ã‚  Ã‚  Ã‚  The third period includes the â€Å"romance†plays (The Tempest, The Winter`s Tale, etc.) which are caracterized by a more serene atmosphere. Altought Shakespeare`s language is very difficult, almost evry word combination forms a picture. To understand Shakespeare (both his language and his ideas), we have not â€Å"to read† but â€Å"to study† his works as our great poet Mihai Eminescu said. The apeat compilation of stiles from the comical group of William Shakespeare has a tipical example in A Midsummer Nigt`s Dream. In this opera, the â€Å"Mask†-specific for this time joins to the popular medieval theatre elements, represented by the guilds & english folklore.

Naturalization of Ideology Essay example -- Social Change, Power Relat

Introduction CDA adopts an interdisciplinary approach, different methodologies, and varying perspectives for the analysis of data which is predominantly obtained from social topics such as â€Å"racism, identity, social change† (Wodak: 2006). Power relationships between the dominant and the dominated social class are the foci of CDA, and considers language use or discourse as a defining characteristic in understanding varied social patterns that emerge as a result of the discursive practices, naturalization of ideology, and orders of discourse. It blends the historical context with the contemporary contexts to interpret the element of social change. CDA believes in the practice, application, and availability of results to the experts so that select discursive and social practices could be both interpreted and transformed. How does the naturalization of ideology come about? Ideologies are mental systems that organize socially shared attitudes, and these mental systems are social representations that function as â€Å"models which control how people act, speak or write or how they understand the social practices of others† (van Dijk, 1995: 2). Naturalization can be understood as an unconscious process whereby beliefs, values, ideas, perceptions, and modes of thinking of a society and a class are internalized at a certain point in time (Yewah: 1993). Naturalization gives to particular ideological representations the status of common sense, and thereby makes them opaque and no longer visible as ideologies (Fairclough, 1995a: 42). A certain discourse type dominates other discourses to the extent that it is no longer arbitrary and is viewed as natural. However, the ‘balance of forces’ in social struggle determine the extent of naturaliza... ...iwanese press. Discourse and Society, 16(3): 393-418. Lefevere, A. (1992b). Translation/ History /Culture: A Sourcebook. New York: Routledge. Martinez-Roland, C. M. & Malave, G. (2004). Language Ideologies Mediating Literacy and Identity in Bilingual Contexts. Journal of Early Childhood Literacy, 4(2): 155-180. van Dijk, T. (1993) Discourse and Elite Racism, London: Sage. Wodak, R. (1996) Disorders of Discourse, London: Longman. Wodak, R. (1997) ‘Critical discourse analysis’, in T. van Dijk (ed.) Discourse as Social Interaction, London: Sage. Wodak, R. (2006). Critical linguistics and critical discourse analysis in Verschueren, J. and Ãâ€"stman, J. (eds) Handbook of Pragmatics John Benjamins Publishing Company, Amsterdam. Emmanuel Yewah, E. (1993). Ideology and the de/naturalization of meaning in the Cameroonian novel, Afrika Focus, Vol. 9, Nr. 3-4, pp. 179-192.

The Importance of Continuing Professional Development

This essay aims to discuss the importance of Continuing Professional Development (CPD) within a National Health Service (NHS) medical imaging department; and how it contributes to delivering high quality patient-centred care. It will include any associated advantages and/or disadvantages to the NHS and imaging department; and discuss the impact of compulsory CPD associated with management and service delivery. Finally, radiography specific examples of CPD currently documented within the NHS will we stated with suggestions for increased uptake of CPD within imaging departments. CPD is described by the Health Professionals Council (HPC) as ‘a range of learning activities through which individuals can maintain and develop throughout their careers, to ensure that they retain a capacity to practice legally, safely and effectively within an evolving scope of practice’ (HPC, 2006: 1). All radiographers must be registered by the HPC in order to practice in the United Kingdom; ensuring regulation and compliance with prescribed standards of practice. This therefore provides public protection. In 2005 the HPC made CPD a mandatory requirement for all health professionals in order to remain registered, or if renewing registration (SCoR, 2008: 5). Registrants are required to keep accurate, continuous and up-to-date CPD records of activities. This includes professionals in full or part-time work, in management, research or education (HPC, 2006: 3). The activities should be varied and include for example, work based learning, professional activity, formal education and self directed learning; which should have relevance to current or future practice (HPC, 2006: 2). The practitioner must aim to show that the quality of their practice, service delivery and service user have benefited as a result of the CPD. In addition to patients, ‘service user’ also encompasses clients, department-team and students (HPC, 2006: 4). To ensure compliance with HPC standards, a random selection of registrants are audited with their CPD profile being submitted and reviewed. The practitioners profile must demonstrate a representative sample of activities, with a minimum of twelve recorded pieces spanning the previous two years; documenting professional development. HPC, 2006: 3). The process of CPD requires the practitioner to review their practice regularly, in order to identifying learning requirements (SCoR, 2008: 1). After performance of the CPD activity, an evaluation and written statement summarises its impact, quality and value to future practice (SCoR, 2008: 2). Although some CPD learning activities will occur spontaneously it may also be done through discussion with a manager (SCoR, 2008: 4). This continuous process maintains and enhances expertise, knowledge and competence, both formally and informally; beyond initial training (Jones and Jenkins, 2007: 7). It allows ongoing development through life-long learning and ensures the practitioner achieves their full potential, helping provide a high quality patient-centred service, based on up to date evidence (RCR, 2007: 10). The advancement of diagnostic imaging and the demand for imaging services in the NHS has significantly affected the role of the radiographer (Smith and Reeves, 2010: 1). Understanding that radiographer’s initial training is not sufficient for the duration of their career, coupled with many significant government developments, has emphasised the need for CPD; with associated advantages and disadvantages to the NHS and imaging department (Jones and Jenkins, 2007: 7). French and Dowds (2008: 193), suggests that through CPD, professionals can achieve professional and personal growth, acquire, develop and improve skills required for new roles and responsibilities. In support of this Lee (2010: 4) suggests that CPD related to self-confidence, improved ability to problem solve, with a greater understanding of local and national organisational needs. However, it was consistently found that new skills and knowledge deriving from CPD activities could not be utilised, due to trust protocols and policies (Lee, 2010: 3). This suggests that when CPD is harnessed and applied effectively it is advantageous to both the practitioner, imaging department and NHS, yet the organisation can restrict its application, therefore not utilising its potential benefits (French and Dowds, 2008: 195). High-quality, cost effective patient-centred care is central to the modernisation of health service. To achieve this government policy is focussing on multi-professional working, new roles and increased flexibility throughout the workforce (RCR, 2006: 6). Therefore, a practitioner’s ability to extend and adapt their roles within this rapidly changing environment is central to the NHS’s and imaging departments development (Jones and Jenkins, 2007: 7). Gould et al (2007: 27) suggests reduced patient mortality has been strongly correlated with CPD; and patient outcomes are improved with multi-professional team-working. However Gibbs (2011: 3) suggests that tensions may occur with implementation of a multi-professional approach to working, resulting from practitioners preferring to stay within familiar professional boundaries. Although this suggests there are significant patient benefits to role adaption as a result of CPD, It may only be utilised if practitioners have the willingness and motivation to develop their roles (Gould et al, 2007: 31). With role adaptation initiatives however, there are risks of reduced standards of care; with practitioners needing to remain aware of their scope of practice and accountability (RCR, 2006: 10). To ensure clinical governance standards are maintained; audits should be used to check performance and compliance against agreed standards (RCR, 2006: 10). An essential element of CPD is being able to reflect and learn from experiences, including service failures (SCoR, 2005: 1). Understanding why something has happened and implementing a positive change in practice, as a result, will contribute to continual improvement in services systems (RCR, 2006: 10). Gibbs (2011: 2) suggests that CPD helps the NHS comply with local and national strategies, in addition to quality monitoring and good governance. This helps provide patient safety whilst minimising medical negligence penalties; in 2008-2009 alone the claims against the NHS were ? 769 million (Shekar, 2010: 31). The Agenda for Change resulted from a workforce crisis, resulting from low staff morale, lack of professional progression and unchallenging careers. The importance of lifelong learning was recognised as being pivotal in addressing these issues (Jones and Jenkins, 2007: 10). It introduced a four-tier structure, incorporating a competency based system for continual learning, the Knowledge and Skills Framework (KSF); this provided fair CPD access to all (Gould et al, 2007: 27). Within the imaging department it promoted, encouraged and expedited role development and generated new radiographic roles (Woodford, 2005: 321). It was highlighted that in order to meet service needs and radiographer aspirations role development was necessary (Woodford, 2005: 320). It provided improvements in equal opportunities, career development with improved CPD opportunities; and consequently increased morale and retention rates (DH, 2004: 2). However, Williamson and Mundy (2009: 46) suggest that if role development and career aspirations did not materialise the investment in recruitment, retention and improved morale would be wasted. As a consequence a depleted workforce and lack of service provision, could potentially compromise patient safety (Gibbs, 2011: 2). An annual appraisal and personal development plan is a requisite of the KSF. This identifies individual training requirements and formulation of a CPD plan; highlighting targets and objectives that meet the organisation needs and practitioners career aspirations; followed by performance review (Gould et al, 2007: 27). This cultivates effective training and development throughout all stages of an individual’s career, in addition to highlighting areas for development within the department team (Gould et al, 2007: 28). Jones and Jenkins (2007: 7) suggest that an annual appraisal can help structure and guide an individual CPD, creating a better standard of service. Additionally, Gould et al. (2007: 29) found that poorly planned CPD could have little to do with the appraisal, service or staff development (Woodford, 2005: 324). This indicates efficiently planned CPD and personal development plan can help develop the inherent potential in staff, improving knowledge in best practice whilst promoting a greater degree of autonomy (Jones and Jenkins, 2007: 10). However, to achieve this clear communication with the manager ensuring joint agreement and appropriateness of training requirements is necessary (Jones and Jenkins, 2007: 11). Manager responsibilities include the development of the workforce for good service delivery, with identification and provision of appropriate education and training. This ensures practitioner roles are supported, safe to practice and suitable for the purpose (RCR, 2005: 8). Compulsory CPD does not guarantee that learning occurs in practitioners who lack motivation; compliance with regulations may be their only impetus (Jones and Jenkins, 2007: 9). Barriers may be affecting participation, for example, the individual may feel a lack of choice in determining particular learning needs with the manager dictating the activity; or personal conflict with the idea that adult learning should be self-motivated and a self-directed process (Lee, 2010: 3). French and Dowds (2008: 194) highlight a number of other barriers to CPD participation, including time constraints, the CPD being of no professional relevance, inadequate finances, not enough staff to cover and a lack managerial encouragement. In support of this Gould et al (2007: 606) identified barriers to CPD in particular groups, including those nearing retirement, staff working only at weekends or nights and part-time staff. This indicates the need for managers to understand the factors that inhibit and facilitate the practitioner’s ability to effectively engage in CPD; therefore ensuring the staffs’ continued HPC compliance and retention of registration (SCoR, 2009: 3). Although motivation towards CPD is pivotal it needs to work in association with protected study time, opportunities and recognition that CPD is integral to patient care (Jones and Jenkins, 2007: 11). With financial constraints managers can find it challenging to provide sufficient opportunities and resources for practitioners to undertake CPD (French and Dowds, 2008: 195). With money and time being invested the input must be justified. Gibbs (2011: 2) suggests that informal learning cannot be assessed unlike formal learning; and it is hard to show how either will be applied to practice. However, nurses in a study by Gould et al (2007: 606) felt that work based-learning helped to keep staff motivated, interested and had more impact on patient care. This suggests that although informal learning is a subjective process, there are perceived benefits; furthermore, reflecting on personal experience will increase proficiency (French and Dowds, 2008: 194). If funding is insufficient, managers may see CPD as an extravagance that cannot be afforded (Gibbs, 2011: 2). With the substantial costs of replacing an NHS professional, it seems logical for employers to finance CPD, therefore securing a motivated and proactive workforce, whilst safeguarding service delivery (French and Dowds, 2008: 195). Compulsory CPD required by the HPC has the advantage of ensuring competence in registered practitioners, therefore providing public protection and confidence in the service (Gibbs, 2011: 2). As radiographers are required to base their CPD on recent research, patients should expect to be diagnosed and treated with currently approved approaches (Gibbs, 2011: 3). However, it is difficult to establish if there is improved patient outcome directly resulting from CPD, as many other variables could have an affect (French and Dowds, 2008: 194). This would suggest that compulsory CPD has the potential to provide better quality patient-centred service, however if insufficient audit and research to evaluate the practice is not in place, there is no evidence to support its influence on service provision (SCoR, 2010: 4). Compulsory CPD also has a positive impact on the range of activities and quantity of CPD undertaken (French and Dowds, 2008: 192). This affords further opportunities within the profession and is integral to the extension of professional roles and boundaries; complying with current drives for service improvement (Williamson and Mundy, 2009: 41). Woodford (2005: 321) states ‘double barium contrast enema was one example of role extension benefitting service to patients by reducing long waiting lists and numbers of unreported examinations’. The evaluated studies established better service provision, for example patient waiting times; freeing up radiologists time to perform other duties, and cost effectiveness (Woodford, 2005: 325). However, Smith and Reeves (2010: 113) state that there were barriers to adopting radiographic role-extension from radiologists, who hindered the radiographer’s progression. This suggests that intent from radiographers and government to achieve improved patient services can be impeded without the support and co-operation of radiologists who are central to the radiographic team and necessary to implement the changes (Woodford, 2005: 325). The financial challenges affecting the NHS have reduced CPD opportunities (Gibbs, 2011: 3). To help increase local uptake, innovative and cost effective approaches can be fostered in a supportive learning environment within the imaging department (French and Dowds, 2008: 195). Gibbs (2011: 4) suggest that the least costly CPD options are often overlooked, with poorly resourced departments often underutilising these opportunities. Work-based learning (WBL) for example journal clubs, in-service education programmes staff/student supervision, or taking time to reflective on practice (HPC, 2009: 6), provides an effective, flexible way of enhancing practice within the workplace: and also enables easier staff release (Gibbs, 2011: 3). It is important to ensure that the activities are linked to evidence-based practice for recognition of academic learning (Gibbs, 2011: 4). However, although these activities may have reduced monetary implications they still use time (Jones and Jenkins, 2007: 11). Hardacre and Schneider (2007: 12) suggest that WBL offers the benefits of familiar staff surroundings, provision of a staff-support network and programmes that are designed around staff and the organisation; which helps meet their needs. French and Dowds (2008: 194) suggest that professional practice showed positive change as a result of hands-on training. Although the convenience of WBL is apparent, it could restrict radiographers CPD opportunities in higher education; with employers preferring the WBL as it revolves around the organisations work, rather than for professional gain; this could inhibit the growth of the practitioner and service development (Munro, 2008: 954). Specialist practitioners could find suitable CPD courses hard to access locally; with the expense of providing for small groups. However, the KSF could be used to identify similar issues within other trusts, by collaborating when commissioning, costs could be reduced due to the increased number of participants (Gould et al, 2007: 30). Communicating CPD needs between other trusts and providers of education could be a cost effective approach to CPD opportunities, and could prevent duplication of similar courses locally (Gibbs, 2011: 2). Utilising technologies more extensively provides a diverse range of CPD activities such as webcasts, podcasts, on-line packages, CORe-learning programmes, video conferencing and discussion boards. (Gibbs, 2011: 4). This offers a flexible approach to updating skills and knowledge, with post-evaluation being quickly and easily accessible. However it is dependent on computer skills, educational level and internet access (French and Dowds, 2008: 193).