Saturday, December 28, 2019
This paper is aimed at addressing the Personal Philosophy of Nursing (PPN) in caring for the people, their-health and their-environment. PPN is defined as the way of navigating true about understanding individual or people living situation in according to their values, beliefs, health and surrounding (Whitman, Rose, 2003). Nurses in the process of applying for work may be asked about their PPN, and it is sometimes a required part of an employment packages. This PPN has reflected many times in my previous works as an assistant in nurse, with the ACT agents known as Rubies Nursing. In this role, I have cared for both moderate and highly mentally ill patients at the ageing facilities and in the hospital facilities. However, as a nurse itÃ¢â¬ ¦show more contentÃ¢â¬ ¦Moreover, I believe that nursing is a career of being professional; in understanding the culture of PPN, it is that as a value of taking care of an individual beyond doubt. Beyond doubt in nursing mean, thatÃ¢â¬â¢s been focused on the care you have been called for as the field of professional (Kirk, 2007). It is also about having considered all another negative and positive into a practice of being a professional in practicing of this call as a career. Further to this point, I do understand that valued myself is a beginning of a career of an individual being, because it involves a lot of awareness to be hygienic, proactive and ethical of being as an individual in one capacity. As such, this valued is being exercised by using a therapeutic relation between you and the client you are taking care for. Additionally, I believe that there is an immeasurable gratitude in the PPN, which as an existence of a therapeutic relationship between nurses and patients has become widely seen in the nursing literature, such that providing an empathy is essential in effective nursing care (Kirk, 2007). For example, the medical literature validates this by recognising what is termed a Ã¢â¬Ëcentrality of empathy appro achÃ¢â¬â¢, such that developing a strong therapeutic relationship between the patient and nurse /physician is seen as an integral step in the healing process (Larson Yao, 2005). Furthermore, various conceptualisations in the nursing context are not universally agreed upon due toShow MoreRelatedPersonal Nursing Philosophy : My Personal Philosophy Of Nursing1475 Words Ã |Ã 6 PagesPersonal Philosophy of Nursing When one thinks of a nurse they often think of a caring, compassionate, knowledgeable individual. They donÃ¢â¬â¢t often think that every nurse comes from different situation, past experiences, and life changing events that make nurses who he or she is. Everyone on this earth is unique and has something to contribute. The same goes for patients. Each patient has a different background and have different interests which make them who they are. In order to give the optimalRead MorePersonal Nursing Philosophy : My Personal Philosophy Of Nursing1190 Words Ã |Ã 5 PagesPersonal Philosophy of Nursing Megan A. Farrell Moberly Area Community College Introduction I, Megan Farrell, am currently a Licensed Practical Nurse at a treatment center that works with prisoners. I accepted a clinical positon here as a graduate, but plan to work in a hospital setting once I have become a Registered Nurse working in the Intensive Care Unit. I quickly worked my way up the latter from the clinic nurse to the Chronic Care nurse and I am quite passionate about furtherRead MorePersonal Philosophy of Nursing1500 Words Ã |Ã 6 PagesPersonal Philosophy of Nursing Personal Philosophy of Nursing Pamela Metzger September 11, 2011 Jacksonville University Personal Philosophy of Nursing Nursing Philosophy What is nursing, what does nursing mean to me? After much thought I have put together a few ideas of what the term nursing means to me, along with some supporting ideas from references I have read. Jacksonville University School of Nursing Philosophy One of the primary foundations of the philosophy of JacksonvilleRead MorePersonal Nursing Philosophy1432 Words Ã |Ã 6 PagesPersonal Philosophy Nursing and Application of OremÃ¢â¬â¢s Theory to Practice A typical nursing philosophy includes the concepts of patient, environment, health and nursing. Likewise, examining theory is part of the doctoral prepared nurseÃ¢â¬â¢s journey into practice. In this preparation, theory plays an important role in guiding and exploring the advanced practice nurseÃ¢â¬â¢s role with respect to practice. The following paper will discuss a personal nursing philosophy, including if and how it has changedRead MorePersonal Nursing Philosophy1055 Words Ã |Ã 5 PagesPersonal Nursing Philosophy My personal definition of nursing would be getting your patient to the highest level of health you can in your time with them while incorporating their family, environment, and beliefs/culture with a high level of critical thinking at all times. The American Nursing Association defines it as Ã¢â¬Å"the protection, promotion, and optimization of health and abilities, prevention of illness and injury, alleviation of suffering through the diagnosis and treatment of humanRead MorePersonal Philosophy of Nursing682 Words Ã |Ã 3 PagesPersonal Philosophy of Nursing Rosenald E. Alvin Florida Atlantic University A journey of 1000 miles begins with a single step, a Chinese proverb that I have come to live by through my journey of nursing. I never thought in a millions years that I would have become a nurse. When I was younger nursing was the only profession my mother pushed. It was as if everyone in our family had to be a nurse. Honestly, I think I rebelled from the thought of being a nurse simply because it was my mothers desireRead MorePersonal Philosophy of Nursing810 Words Ã |Ã 4 Pages12, September 2012 Personal Philosophy of Nursing The American Nurses Association defines nursing as, Ã¢â¬Å"protection, and abilities, prevention of illness and injury, alleviation of suffering through the diagnosis and treatment of human response, and advocacy in the care of the individuals, families, communities, and populations.Ã¢â¬ (American Nurses Association, 2004, p. 7) There is a lot of work in nursing. There are lot of cores, focuses, visions, and philosophies of nursing. In my opinion thereRead MoreNursing Philosophy : My Personal Philosophy Of Nursing932 Words Ã |Ã 4 PagesMy Philosophy of Nursing My personal philosophy of nursing began at an early age watching my mother volunteer for 25 years on the local rescue squad, following in the footsteps of her mother. I learned that helping others in a time of need should always be a priority. Respect and dignity should always be shown to people, no matter the who they are or where they are from. I have and will continue to show compassion for others while administering professional holistic care, guided by the AmericanRead MorePersonal Philosophy of Nursing1021 Words Ã |Ã 5 PagesPersonal Philosophy of Nursing I believe that balance is necessary to living a healthy lifestyle. Fun and pleasure are a necessity of life. When you are living healthy, you are building up your immune system, strengthening your body and mind, fueling yourself with nutrients that will help you to grow and progress, and becoming stronger, quicker, confident, conscious, and bettering yourself all-around. Personal Philosophy on Personal Health I aim to eat as little processed foods as possibleRead MoreThe Personal Philosophy Of Nursing1642 Words Ã |Ã 7 PagesThis paper is aimed at addressing the personal philosophy of nursing (PPN) in caring for the people, their-health and their-environment. PPN is defined as the way of navigating true about understanding individual or people living situation in according to their values, beliefs, health and surrounding (Whitman, Rose, 2003). This PPN has reflected many times in my previous works as an assistant in nurse, with the ACT agents known as Rubies Nursing. In this role, I have cared for both moderate and
Friday, December 20, 2019
Rhetorical Strategies: Minimum Wage Whether an opinion piece is effective depends on the expertise of rhetorical strategy of an author. This can either make a written piece convincing or unconvincing to the target audience. A clear example of how rhetorical strategies make a piece more convincing is the comparison of David LaskaÃ¢â¬â¢s, Ã¢â¬Å"Minimum Need for a Minimum Wage IncreaseÃ¢â¬ , and Shamus KhanÃ¢â¬â¢s, Ã¢â¬Å"The Promise of More: Why We Should Raise the Minimum WageÃ¢â¬ . By using rhetorical analysis on both opinion pieces Laska clearly makes a better argument. He makes use of logos by including statistics, an expertÃ¢â¬â¢s research in the field of minimum wage, and historical data to attack ObamaÃ¢â¬â¢s decision to raising the minimum wage. He includes pathos toÃ¢â¬ ¦show more contentÃ¢â¬ ¦He also makes use of logos by including historical statistical facts, like: As the minimum wage has remained flat, productivity has increased, and so too have corporate profits. If the minimum wage of the 1960s had increased with productivity, it would stand at around $15/hour. If it increased with inflation, it would be more than $10/hour (Khan, 1). This long quote appeals to his liberal audience in an important way because it gives light on how the government, which they may perceive is working for the conservative agenda, wronged the people of the country. A problem I see with KhanÃ¢â¬â¢s use of logos is that he tries to back his opinion piece at one point with the use of a hyperlink to another article. The information that he links is very important because he was referring to the benefits of minimum wage, which are vital to his argument of raising the minimum wage. He also fails to provide other expert opinions other than his own as opposed to Laska. Third, the two opinion pieces also make use of pathos. Laska makes use of pathos to further push his ideal that Obama is making the wrong decision about raising the minimum wage. He tries to create a sense of disappointment and hopelessness with Obama by stating that Ã¢â¬Å"the minority youths that will be hurt the most by ObamaÃ¢â¬â¢s latest economic folly are among his mos t loyal supportersÃ¢â¬ , and how he basically Ã¢â¬Å"left them out in the coldÃ¢â¬ with his decision (Laska, 1). The Ã¢â¬Å"leftShow MoreRelatedClass Today : America And Its Universal Influence On The Lives Of Americans1311 Words Ã |Ã 6 Pagesricher and the poor are getting poorer due to many different factors. Similarly, in her text, Serving in Florida, author Barbara Ehrenreich writes about her experiences working multiple minimum wage jobs to make ends meet after going undercover in the working class life. She argues that people working minimum wage jobs are treated very poorly, and receive pay that isnÃ¢â¬â¢t enough to get by. EhrenreichÃ¢â¬â¢s essay effectively illustrates MantsiosÃ¢â¬â¢ claim by offering a personal account that showed how lowerRead MoreRhetorical Analysis Of President Obama s Last State Of The Union988 Words Ã |Ã 4 PagesHow to Convince a Nation: Rhetorical Strategies in President ObamaÃ¢â¬â¢s Last State of the Union Around 8:00 pm on January 12, 2016, millions of American citizens turned their TVs to their local news channel to witness President ObamaÃ¢â¬â¢s last State of the Union as our 44 th President. This moment is precious to the patriotism of our country, founded on the constitutional requirement of presenting the address. The writing of this speech was effective for several reasons including the use of ethos, pathosRead MoreRhetorical Paper. For My Rhetorical Paper, I Decide To1433 Words Ã |Ã 6 PagesRhetorical Paper For my rhetorical paper, I decide to choose Senator John F. Kennedy as my candidate, because I felt that John. F Kennedy was very effective and confident in answering the questions. I felt that John F. KennedyÃ¢â¬â¢s overall target audience are those who believes in freedom and supports the Democratic party. Those who also agree that the Congress should give medical aid to the aged, a comprehensive minimum hourly wage bill, and federal aid to education. I feel that the purpose and goalRead MoreRhetorical Analysis Of John F. Kennedy1364 Words Ã |Ã 6 PagesRhetorical Paper I choose to pick John F. Kennedy as my rhetoric candidate, Because I felt that John.F Kennedy was very effective and confident in answering the questions. I felt KennedyÃ¢â¬â¢s overall target audience are those who believe in freedom and those who supports the Democratic party. Also, people who agree that the Congress should give medical aid to the aged, a comprehensive minimum hourly wage bill, and federal aid to education. I feel that the purpose and goal that Kennedy wanted to accomplishRead MoreFor My Rhetorical Paper, I Decide To Select Senator John1424 Words Ã |Ã 6 PagesFor my rhetorical paper, I decide to select Senator John F. Kennedy as my candidate, because I felt that John. F Kennedy was very effective and confident in answering the questions. I felt that John F. KennedyÃ¢â¬â¢s overall target audience are those who believes in freedom and supports the Democratic party. Also, individuals who agree that the Congress should give medical aid to the aged, a comprehensi ve minimum hourly wage bill, and federal aid to education. I feel that the purpose and goal that JohnRead MoreI Choose To Pick John F. Kennedy As My Rhetoric Candidate,1407 Words Ã |Ã 6 Pagesin answering the questions. I felt KennedyÃ¢â¬â¢s overall target audience are those who believe in freedom and those who supports the Democratic party. Also, people who agree that the Congress should give medical aid to the aged, a comprehensive minimum hourly wage bill, and federal aid to education. I feel that the purpose and goal that Kennedy wanted to accomplish is to make America strong by promoting freedom, good leadership, and getting other countries to view America as a strong country just asRead MoreThe Lives Of Minimum Wage Workers1427 Words Ã |Ã 6 PagesAs an investigative approach to study the lives of minimum wage workers, journalist Barbara Ehrenreich conducted this research by assuming multiple low paid positions herself. Her essential goal for this study was to determi ne how low paid workers survive on their income. She began her adjustment to the working class lifestyle by establishing regulations for herself to eliminate any advantages from her real life that could alleviate her throughout the process. In doing so, she abandoned all of theRead MoreAnalysis Of The Book Nickel And Dimed 2289 Words Ã |Ã 10 Pageshave. However, working your entire life on a minimum-wage job is a necessity for majority of Americans. Journalist, Barbara Ehrenreich published the book, Nickel and Dimed: On (Not) Getting by in America, in 2001, where she wrote about an approximate two and a half year experiment she did regarding the struggles of those surviving off of minimum wage. As a result of her difficult journey, Ehrenreich realizes the difficulty of those working minimum wage and deduces, Ã¢â¬Å"So the problem goes beyond my personalRead MoreThe Main Idea Of Nickel And Dimed2108 Words Ã |Ã 9 Pagesdemonstrates the complications and the way on how minimum w age workers survived during 1996 in Florida, Maine, and in Minnesota when the welfare reform had an impact on minimum wage. Her goal was to experience how to settle for rent, food, and bills while working in minimum salary. The idea of this project came in mind when she discussed with Lewis Lapham, the editor of HarperÃ¢â¬â¢s, about future articles in magazines and then asked Ã¢â¬Å"How does anyone live on the wages available to the unskilled? How, in particularRead MoreEthos And Pathos In Sherman Alexies Superman And Me1183 Words Ã |Ã 5 PagesauthorÃ¢â¬â¢s points plausible. Sherman purposely uses Ã¢â¬Å"weÃ¢â¬ in this quote to emphasize that he has cultivated the struggles of Indian stereotypes surrounding education. We were poor by most standards, but one of my parents usually managed to find some minimum-wage job or another, which made us middle-class by reservation standards. I had a brother and three sisters. We lived on a combination of irregular paychecks, hope fear, and government surplus food. (Sherman 1) By establishing that he came from
Wednesday, December 11, 2019
Question: Discuss about the Accounting and Taxation Services. Answer: Accounting and Taxation services Issue/ Facts: It is seen that Jones has received a few sums of money in respect of a small practice run by him and providing accounting and taxation services to local businesses. In the course of the year 2009/10, he had billed a sum of $35,000 in respect of his fees and of this a sum of $30,000 has been received. Another amount of $3,000 was received and which represented the outstanding accounts from 2008/09 year. Further, Travelco, a local motel client provided Jones and his wife with free return air tickets to Bali and having an equivalent fares of cost $2,000. Law: All these sums are in the nature of fees received in lieu of professional services rendered by Jones. As per Sec 6-5 of the Income Tax Assessment Act 1997, assessable income includes ordinary income derived from all sources in the given income year. In other words, ordinary income is taxed at the time that it is derived. Now, the term ordinary income is not expressly defined in the act but gets its meaning from various propositions which have been developed over time on the basis of several decisions given by the courts. An item of receipt is determined to be ordinary income or not on the basis of the character of the receipt in the hands of the recipient. The amount received in lieu of personal services rendered is in the nature of ordinary income. As per Sec 21and Sec 21A of ITAA 1936, all non-cash business benefits are considered to be income as if the amount can be converted into cash. (CCH, 2011) Relevant case law is Commr of Taxation v Cooke Sherden (1980) 10 ATR 696; 80 ATC 4140. Another relevant case is the Commr of Taxation v Firstenberg (1976) 6 ATR 297; 76 ATC 4141, where in it was decided that sole practitioners should return on a cash basis. Analysis Conclusion: Thus, $30,000 amount of fees and $3,000 is in the nature of ordinary income because it is received for accounting and taxation services rendered. As per Commr of Taxation v Cooke Sherden (1980) 10 ATR 696; 80 ATC 4140, it was held that if a benefit can be converted into cash, it is income according to ordinary concepts. Thus, the free return air tickets would be treated as income. Also, it was a benefit granted directly in relation to the services rendered. The term derived is not expressly defined in the act but the term gets its meaning from generally accepted principles established over the years on the basis of the various decisions given by the courts in the various case laws. The authority in this case is the Cardens case or Commr of Taxation (SA) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108; 1 AITR 416, where it was held that where a payment is made in reward for professional work or personal services, the return should be taxed on cash basis. Thu s, on application of Sec 6-5 of the Income Tax Assessment Act 1997, Sec 21and Sec 21A of ITAA 1936 and the Cardens case and other relevant case laws, John should return on cash basis. Lectures income Issue/ Facts: Jones is employed at Central University as a lecturer in accounting in a part time capacity. His annual salary is $42,000 p.a. and which he receives in his savings bank account with the State Bank Ltd. In another agreement with the bank, he has arranged that a sum of $5,000 be maintained as a balance in his savings account and the rest must be transferred to his mortgage account with the bank. Also, the interest in the savings account gets offset against the mortgage interest. It is needed to determine the assessability of these amounts. Law: According to Sec 6-5 of the Income Tax Assessment Act 1997, assessable income includes ordinary income derived directly or indirectly from all sources during the particular income year. Further, all amounts received as salary and wages in connection with employment in any capacity is typically treated as ordinary income. The case law relevant is Scott v FCT (1966) 10 AITR 367, where in it was considered that whether a particular receipt is income or not is determined on the basis of the quality of the receipt in the hands of the recipient. (CCH, 2012). Analysis Conclusion: On this basis, it is seen that the amount of $42,000 received by Jones is in the nature of salary received by him for his employment in part time capacity as lecturer in accounting at Central University. And this salary is part of his ordinary income includible in the assessable income. In order to determine the derivation issue and the basis of taxation of this income, we apply the Cardens case and find that cash basis is appropriate in case where income represents receipts for services rendered. Software development Issue/ Facts: John and his wife Joan, who is an IT expert, have been working on developing accounting software for use by small businesses. The system which is called J-Accounts has gotten licensed and is also used by around 175 local businesses for an amount of $100 per year. It is seen that Cashbooks who is a national software developer has agreed to purchase the exclusive rights to use the program for five years. In return, they have agreed to pay a sum of $25,000 to the Joneses and also that after the said five years, a new agreement may be signed. It is needed to determine the character of this receipt. Law: Out of the various propositions developed for ordinary income, it has been established that the receipt arising from a profit making structure will be capital in nature. A compensation for an income-producing activity or the ability to earn income is said to be a capital receipt. But according to Sec 15-20 of the ITAA 97, assessable income includes an amount that you receive as royalty within the ordinary meaning of royalty if the amount is not assessable as ordinary income under sec 6-5. (CCH, 2012). Analysis Conclusion: Applying this principle to the case of the Joneses receiving a sum in return for the exclusive rights to use the program, it is seen that it is in the nature of a capital receipt from the sale of a capital asset. Thus, it is not assessable as ordinary income. On applying Sec 6-5 along with Sec15-20 of the act, it is seen that the amount of $25,000 received for the right to use the program is in the nature of royalty includible as statutory income in the assessable income of Jones. Share Certificate proposal Jones has received a share certificate proposal from a local decorator and picture framer, Herman regarding old share certificates purchased by him from an acquaintance for $500. Jones is interested in commercial history and thus, purchased 500 share certificates relating to old companies that had been liquidated during the great depression of the 1930s. He liked them for the fact that they were very ornate and elaborate and thus capable of being sold for use as a decorative item. When he mentioned this to Herman, he agreed and suggested that if these were properly framed and an inscription was added; it would cost around $100 per certificate and they could sell for $1000 per piece. Further, he also agreed to sell the certificates on a commission of 10%. It is needed to determine the tax consequences of this proposal and for this, it is needed to determine the effect of the sale price of the items, their cost and the commission of Herman on the assessable income of Jones and his tax liability. Law: According to a proposition of what ordinary income is, it is said that all proceeds received from business activities are income by ordinary concepts but it is needed to determine if all such activities amount to business. In London Australian Investment Co Ltd v FCT (1977) 138 CLR 106, the honourable judge laid down a three-step analysis to determine what business is by finding out if there is a business, what is the business exactly and if a transaction is precisely defined within that business.(CCH, 2011). The term business is not comprehensively defined in the act, but Sec 995-1 of the act says that business includes any profession, trade employment, vocation or calling but does not include occupation as an employee. From this it follows that any vocation or interest can form part of business. Analysis Conclusion: Hence, the proposed sale of share certificates by Jones relates to his interest in commercial history and is like a hobby or pastime and which cannot be likened to a vocation for him. Thus, on this basis, the amount which may be realised from this proposed sale cannot be likened to amounts from a business activity and hence, not includible in income. Quiz show Issue/ Facts: Jones took part in a TV station quiz show called Who wants to be rich? and became a winner on the show. The show followed the procedure of randomly selecting the contestants from the local telephone directory. Jones was selected this way and also got the chance to appear for five times on the show. He answered all the questions and became the Grand Champion on the show. For this, he won $200,000 and also a car of value $30,000. It is needed to determine the nature and character of this receipt. Law: One of the propositions relating to income from ordinary concepts causes to exclude windfall games from such income. This is because such gains lack the commercial element which is present in other income producing activities. These are the result of luck and good fortune and not an outcome of employment, rendition of services or business. They are very rarely periodic and regular and cannot be expected to be relied upon. Thus, the character they possess in the hands of the winner is very different from an amount of income. Winnings from lotteries, gambling and raffle prizes are forms of windfall and do not form part of ordinary income. Relevant case law is Kelly v FCT (1985) 16 ATR 478. (CCH, 2012). Analysis Conclusion: On this basis, it can be said that appearance on quiz show does not result in derivation of income as it is not an income producing activity. Also, prizes which are a result of an income producing activity such as a professional service are an exception to this. Re Kelly v FCT (1985) 16 ATR 478. Also, the selection of Jones as a contestant was done on a random basis and not by reason of his professional service. Thus, the amount of $200,000 and car valued at $30,000 received by him is not in the nature of ordinary income includible in assessable income. Conclusion: The above discussion explained the assessability and chargeability to income tax of the various items presented by John Jones. The amount received by him in respect of the practice providing accounting and taxation services is chargeable as ordinary income on cash basis. Further, the outstanding amounts received by him and also the free return air tickets are includible in assessable income as ordinary income. This is in accordance with Commr of Taxation v Cooke Sherden. Similarly, the salary from part time employment as lecturer at Central University received on 15th of every month is an ordinary income to be returned on cash basis. The amount received in respect of software development and sale of the exclusive rights to the use of the program is a royalty payment in accordance with sec 15-20 of ITAA 97 and includible as statutory income. The share certificate proposal deals with an activity which is likely to arise from an interest, hobby or pastime for Jones and not in the natur e of a commercial activity. Hence, it cannot form part of ordinary income. Finally, the earnings from the quiz show are in the nature of windfall gains not to be included as income. References https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/CCH Australia Staff (2012).Australian Master Tax Guide. Australia: CCH Australia Limited. p378-399. CCH Australia Limited (2011). Australian Tax Casebook. Australia: CCH Australia Limited. p174-599. Commr of Taxation (SA) v Executor Trustee and Agency Co of South Australia Ltd (1938) 63 CLR 108; 1 AITR 416 Commissioner of Taxation v Cooke Sherden (1980) 10 ATR 696; 80 ATC 4140 London Australian Investment Co Ltd v FCT (1977) 138 CLR 106 Scott v FCT (1966) 10 AITR 367
Wednesday, December 4, 2019
Question: Evaluate the effectiveness and your usefulness of the learning experience. Answer: The Effectiveness and Usefulness of the Learning Experience Week 1-2 In my introductory learning experience at this stage, I understood the rapid changes in technology have resulted in subsequent changes in almost everything done in the world, and businesses have been the most affected with these rapid technological changes. Every significant elements of a business have been digitized in most big organizations which has resulted in online digital marketing and quick business solutions for the clients from their service providers has been enabled (Istrat et al. 2016). I have further; seen the significance of this learning experience in understanding the increased interaction between the business organizations and their clients easier online marketing interactions. All these developments have been attributed to technological changes and advancements that have revolutionized business operations including mobile computing. Week 2-4 I have managed to understand in this four weeks that mobile computing involves the use of mobile communication elements; which includes the mobile hardware (mobile brands), and even the mobile software which enables the functionality of the business hardware. Mobile computing furthermore involves a network connection from mobile service providers who enables the functionality of the most mobile software and the general communication. I have also noted that the significance of the mobile computing in the business has been priceless. All the evolutionary trends experienced in computing technology have taken mobile computing strictly into consideration. The easier accessibility of mobile phones, then their portability has meant that they are an easier option to use for most business operations. This learning process has provided me with the knowledge about the benefits of mobile computing and how numerous they numerous are. Mobile computing has become a very fundamental part for the most business and the people such that, its elimination could spark business crisis. The mobiles allows people to communicate over important business matters, transaction of payments through mobile banking, transfer of important communication data anywhere and anytime. The flexibility in mobile computing also means that, it is much easier to have communication anywhere, in the running of business (Shire 2012). The Learning Process Week 4-8 This period, my coursework in the learning process revolved around the aspects of mobile computing and how broad it is broad and that it has evolved to increase user accessibility and communication process. The diversity of mobile computing means that, the terminology is not only restricted to mobile communication. It is broader and it heavily depends on the purpose of use by the user. I deeply felt that while it is commonly known the common usage of a mobile phone is majorly for basic communication purposes; technology has evolved to diversify the industry by introducing smart phones which can handle most functions of personal computer. With this advancement, I believe it now means in business, mobile computing involves the transfer of data from a place to another via a computer medium without having to physically use a fixed link. Therefore, on that note, it is important to understand that, while using a mobile computing, the two important aspects to consider are the user mobility and the device portability. The user mobility aspect means that the user of the technology can communicate anywhere, any time and also with anyone. This may be through reading of data on your gadget, writing a business email for your client, browsing the website for new information and even conduct payment transactions on your mobile gadget through your online banking programs. The aspect of user mobility explains the constant nature of the communication process such that, regardless of where one goes, the communication process remains constant on the mobile computing. Then the second aspect of device portability explains why the mobile computing is a very important element of business processes. All the information can still be securely relayed even when the device is moving. The physical movement of the device does not affect the communication process and in terms of network connection, there is enabled wireless connection which means that the business communication process can continue. The portability involves fixed and wireless gadgets, mobile and wired among others, according to (Masoud, Karimi Hasanvand 2012). Explanation of the Learning Process Week 8-10 From my learning experience, the first component of the mobile computing is the mobile hardware. The mobile hardware refers to all portable computer gadgets that can enable the flexible use of the communication process. These gadgets are produced to enable processing and retrieval of data for a variety of purposes, which is dominated by business related purposes. The mobile hardware includes the mobile phones and the smart phones, the laptops and other mobile communication gadgets such as personal computers. These computing hardware are equipped with a variety of features that enables fulfill certain functions according to the users business and communication needs and they are also equips with operating systems to enable their internal functionality. The second component is the mobile software, which refers to all the internal programs installed within a mobile hardware to enable its functionality. It is important to note that, the importance of any computer gadget depends on the software installed in it. The hardware cannot function without the input of the software. They include the operating systems (OS) that runs all the functions of the gadget, the touch screen features in the case of the smart phones, voice recorders, the music players, Bluetooth connectivity and the internet connection among others. The mobile software is a very important aspect of mobile computing as that is where all the business activities of many users are based (Oxford University Press 2007). Then lastly and the most important aspect of mobile computing is the mobile communication. The communication process involves the transfer of data from one point to another using the mobile hardware as the medium. It involves the transfer of data along using the local networks, the internet, and other wireless forms such as the Bluetooth connection. The communication aspect of the mobile computing is the basement of all business activities, as it enables all the necessary business operations without physical involvement (Kene 2014). The Application of the Learning Process Week 10-12 This was the most detailed period. In reference to the topic, mobile computing provides a very diverse platform for business processes. It has evolved to create a host of business opportunities for most entrepreneurs. It is the new way of doing business and the digital movement has seen dramatic change of business opportunities significantly shifting to online trading. The business opportunities utilized as a result of mobile computing includes online marketing, online shopping and online banking among others. In addition, the mobile computing can greatly be used to enhance other business processes. Communication is fundamental in business operations; therefore, mobile computing enables the running of the business activities, the management process in larger organizations as well as marketing activities for various products (Husain 2013). I also understood the mobile computing process increases productivity, efficiency and profitability, especially for bigger business enterprises. The management processes within bigger business entities requires a highly organized and systematic communication process, and with the mobile computing, putting all the systems for this process is much possible. The relaying of information from one point to another within an organization is simply a click away. All business communication processes have been made possible through easier data transfer and retrieval, which means that the organization saves a significant amount of time in all of its operations. The enhanced quickness of organizational communications promotes easier coordination of the firm through effective human resource management (Hussain Ahmad 2012). Secondly, the mobile computing has also promoted marketing activities for most organizations. The marketing process for instance has evolved into a complex process that relies on the shrewdness of the marketers and how best they employ the marketing strategies that outshine the competitors. Marketing has taken a new competitive edge by the use of the technology. The use of online advertisement by the marketers has seen mobile computing take a very active role in dissemination of the advertisement messages, promotion of new products and creation of awareness about the new product entrants in the markets. Several applications have been developed to deal with mobile marketing, and the common principle of 4Ps of marketing can easily be employed by the use of mobile computing (Ehmke, Fulton Lusk n.d.). The most important part of the mobile computing is the cost-effectiveness of the technology. All these can easily be achieved with businesses having to deeply dig deeper in their pockets to look for extra marketing (Frolova 2014). I am of the thought that while the cloud computing technology can be used to tap into a host of business opportunities, there is no denying that there are some few challenges that face the business processes in the use of the technology. It is important to note that cloud computing uses computer gadgets and security is important is such cases. Enhancing security to protect confidential data is critical. Cases of information security breaches have been severally recorded and this is a serious criminal offense. Furthermore, hacking into personal information; as well as organizational systems such as banks have been experienced; and still remains a serious threat in mobile computing. Therefore, while thinking about the benefits of mobile computing, one must entrepreneurs should also think about the security risks associated with it. I conclude by stating that, mobile computing has provided a lot of new business opportunities in the modern day business world. It has enhanced flexibility, portability and reliability of communication processes which creates conducive operating grounds for most businesses. The diversity brought about by the technology has enabled the success of a number of businesses, and although there are some risks associated with the technology, these concerns can effectively be addressed and enable smooth running of the business by the use of cloud computing (Kim 2006). In addition, the learning experience in regard to this topic has fully equipped me with the most reliable knowledge about the mobile computing. References Ehmke, C, Fulton, J Lusk, J n.d., 'Marketings Four Ps: First Steps for New Entrepreneurs', Purdue Extension. 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