AIG accounting scandal (2005) - Income Statement report Essay

AIG bookkeeping outrage (2005) - Income Statement report - Essay Example hese outrages, posthumous outcomes demonstrate nearness of an inventive bookkeeping process, a marvel described by complex techniques for reserves diverting and abuse just as exaggerated incomes and ill-advised announcing of costs and liabilities. As indicated by Roddy (2011, pp 34), the most critical embarrassment of the most recent decade included Tyco, HealthSouth, Enron, WorldCom, and AIG among others. This paper targets investigating the bookkeeping outrage that influenced American Insurance Group in 2005. American Insurance Group (AIG) is a worldwide protection partnership. It is viewed as the World’s biggest insurance agency with more than 90,000 laborers and workplaces in more than 130 nations. The organization is additionally associated with different types of business including airplane renting and resources the executives in numerous pieces of the world. During this season of the outrage, the organization was driven by Maurice Greenburg, the long-term serving pioneer, having driven the organization since 1968. He was named as the individual engaged with the embarrassment, and in the end compelled to step down in 2005. The organization went under investigation first in 2001 after it was understood that a customer organization had been helped to fortify their monetary record falsely. Examinations were begun and in 2003, a punishment of $10 Million was passed by SEC to settle the issue. The company’s pay smoothing items were researched in 2004 and an offer gear grievance documented. Kay (2005) composed that the organization confessed to having directed ill-advised bookkeeping works out. At the point when the organization at last discharged the 2004 yearly income, it was found that re-protection manages GenRe were not represented in the stores. A rehashing of this came about to a diminishing in the profit by $1.32 Billion. As per Martin and Wesley (2005), a few claims were documented against AIG beginning with one by the Attorney General concerning deceiving bookkeeping which Greenberg excused as political war. Others were recorded by the government office prompting

Sport Obermeyer free essay sample

Unique This report manages the examination of the Sport Obermeyer case, an American organization, established in 1947, had some expertise in the making of ski wear. The case presents a few issues looked by the organization as quite a while since the plan to creation and situation of the item available to be purchased. Moreover, the organization is battling with the business figure, which winds up creating overabundance creation and stock in stores. But then, a significant choice on how the organization should plan creation, which is separated between the processing plants in China, where work cost is less expensive, and Hong Kong, where there is more noteworthy effectiveness underway. In this way, among the issues distinguished, proposals are introduced, at first, is to tailor the request amount as per the base parcel size of every area, China and Hong Kong 1,200 units, 600 units. The overabundance stock of completed products could be sold in new markets. What's more, the interest vulnerability issue could be fathomed by expanding the reaction limit of creation. This will permit decreasing befuddle costs and combining exercises. Furthermore, issues with the creation can be limited by methods for arrangements with providers, retailers and Joint endeavors so as to btain better working conditions and decrease of lead time. Thus, the operational changes recommended including decrease of SKUs and lessening the time between the item plan and the primary yield. To change the present truth of Sports Obermeyer, a few changes could be presented, for example, lessening the time among plan and first creation, diminishing SKUs close work with retailer champions, improvement in cost decrease in China and Hong Kong. These measures would include, for instance, partners in the business, for example, retailers and manufacturing plants. In this manner, to actualize these measures, the Sports Obermeyer ought to think about some ctions in the short and long haul. For the time being, the activities could be identified with the decrease of time between the plan and the creation. In the long haul, the organization could share information among workers of the processing plants in Hong Kong and China, other than lessening the quantity of SWs. At last, from the suggestions proposed, is accepted to be conceivable to improve the effectiveness of the flexibly chain and piece of the overall industry of the organization. List of chapters 1 Executive Summary Introduction of the Company Sport Obermeyer 3 The Problem Statement 3. 1 Ordering Quantities 3. 2 Product Lifecycles 12 2 3. 4 Production challenges Analysis Recommendation 4. 1 SWOT investigators 4. 2 Solution for the Ordering Quantity Problem 4. 3 Solution for the Lifecycle Problem 4. 4 Solution for the Uncertainty in Demand Reactive Capacity 4. Answer for the Production Challenges 5 Recommendation on Operational Changes Implementation of Proposals 7 Hong Kong versus China Conclusion Reference List 18 7 136 14 168 16 17 Appendix Sport Obermeyer, Limited is an organization situated in the United States, Aspen Colorado. Game Obermeyer business depends on skiwear. The organization has developed over some undefined time frame to turn into a rival in the garments business for s kiwear. One of his center abilities is the in-house planning office. The creation will be secured by assembling offices with Obersport Limited in Hong Kong and China. The attire business has everywhere throughout similar issues to confront. Garments are profoundly subject to taste; subsequently the entire dress industry confronted guaging issues. The case presented the creation making arrangements for short item life cycles and permits an investigation of the companys creation arranging issue. This report permits a point by point presentation of the issues and how to organize them. The issues could be effectively expressed with: Different requesting amounts for various parkas, Short item lifecycles, Uncertainty popular and Production challenges. After the prioritizations of the issues there will be at long last referenced the examination. The examination will assist with suggesting the future advances and which proposal needs not to be considered. The organization has got significant invigorated and openings they should be centered around. The center is critical to come over their dangers and shortcomings; it will be in point by point clarified. This proposal concentrated on the organizations quality, shortcomings, openings and dangers will permit last arrangement, how to take care of the serious issues. Furthermore there will be a proposition advantage. At last the two assembling plants will be assessed to make an inference how to go at long last forward. 2 Introduction of the Company In 1947 a German migrant, Klaus Obermeyer began to educate at the Aspen Ski School. He discovered that a great deal of his understudies were absolutely freezing constantly, so he chose to discover an answer for this issue. The organization thought was consume. The organization was centered around skiwear. The assessed deals were about by US $ 32. 8 million just in the year 1992. The piece of the pie was separated among kids and dults; for youngsters 45 percent and for grown-ups 11 percent. Game Obermeyer, Limited offered an extremely expansive line of design skiwears, similar to vests and shells (display 1); anyway the most basic part were the parkas. The parkas were digressed in five unique sorts for sex, ladies, men, young men, young ladies and children before school. In any case with the partition of the various sexual orientations it was not done. Every sexual orientation has included various styles and various sizes thusly the assortment expanded throughout the years. The creation was finished by the assembling offices in Hong Kong and in China. Obersport Limited was a Joint endeavor.

Usefulness Of Internet In Organizations †Myassignmenthelp.Com

Question: Examine About The Usefulness Of Internet In Organizations? Answer: Presentation In ongoing time, pretty much every SME or a global association have their huge dependence on the utilization of web. They use web to make all their exchanges. It is for sure hard to confine the handiness of web in associations. In spite of all the referenced and numerous other like those advantages, it has additionally become an asset of danger for the security of significant data. Information robbery with the utilization of malware assaults and the hacking has now become a typical practice in the contemporary business condition. In such cases, it is then critical to shield the system from any such assaults while keeping up the progression of data on the framework. The primary motivation behind this task is to break down the future possibility for the chose organization Software Spike in giving answers for the system related difficulties. This report would likewise investigate the different chances and dangers that may come in progress while extending the business development for the chose organization. Furthermore, this would likewise prescribe answers for the recognized issues in advancing the business for future development. The report would follow the structure, for example, initial segment would investigate the ideas of system security. The following part would recognize the three applications for the system security with models. In addition, the data has been gathered from different assets, for example, books, diaries, sites and contextual analyses on a few system security related applications. Foundation of association The chose organization Software Spike established by the proprietor Luke Clarke in the year 2013 in Melbourne. The association is presently busy with 85 talented workers. They have aptitudes in programming improvement. They have done numerous undertakings in the past effectively. They have their mastery in the improvement of different system security related application for both off-the rack administrations and the in-house administrations. They have effectively pulled in countless customers from both the SME and not many from the large size association. They are represented considerable authority in creating applications for giving security at the common system, which is at present has become a test to numerous associations specifically the SMEs. They have been tested to keep their data information made sure about on the common system, so that, they could counter the impact of compromising breaking down exercises on the web. The association has detected potential open doors in this area, which is the reason the organization wish to extend its administrations to significant pieces of the nation or perhaps to the abroad customers. Idea of system security in business System security implies keeping information made sure about from breakdowns by confining the unapproved access by a relegated manager. System security is an assortment of a few approaches that incorporate yet are constrained to, for example, confining an unapproved get to, organize alteration, keeping from information robbery and abusing the entrance (Manshaei et al. 2013). System security expects to give security to the business from unrecognized exercises, for example, hacking. Changing a system security is testing to be sure, as it requires a long careful procedure wherein programming engineers test the introduced application subsequent to doing a progression of investigating process. If there should be an occurrence of worldwide issue, International Standard ISO 17799 is a structure, which is perceived as a standard system by an outsider or any colleagues for giving security to the system (Ahmed Hossain, 2014). Numerous associations are attempting to achieve a status where they c ould counter the impact of any risk. In addition, they are attempting to acquire an upper hand by achieving the best in showcase answers for the security related dangers. This is additionally giving chances to the IT group of the separate organization by delivering the need to get arrangements on danger. They would then require utilizing their innovativeness to bring such arrangements. System security incorporates numerous viewpoints, for example, web assurance, hostile to infection, email security, against spyware and back up recuperation. In any case, these all angles are likewise the helping asset for the programmers. Programmers can hack any of such viewpoints. Organizations that have online exchange, for example, information trade, they should utilize compelling IT instruments to counter the unsafe impact of programmers. Utilizing applications for organize security offers a most extreme help to such organizations against the unidentified dangers (Hashizume et al. 2013). System security is profitable on the grounds that it can assist with keeping up the serious picture in the market. This is on the grounds that it would keep from any discharging of information in the market. Additionally, it is significant that organization doesn't reveal any private strategies publically. System security has numerous different favorable circumstances also, for example, it woul d give a charming air to the individuals who peruse web for their various purposes. A made sure about system gives this simply minimal essential convenience to an association. System security application Cybercrime has intensified the circumstance significantly further for the product engineers. They currently have challenge before them to build up a counter answer for the recognized issue or, in all likelihood to contact any outsider specialist organization for the system security applications. Applications that are assembled explicitly to counter such danger can adequately diminish the risk of losing the information. It is additionally important to ensure the spillage of protection substance through a few methods, for example, by a worker when it leaves the current help and join their hands with some new association. Security is required for some reasons, for example, endpoint the board, cloud security, SIEM, versatile security and powerlessness. Mimecast This is uncommonly intended to make sure about the messages, which are profoundly significant from the points of view of association. The IT branch of an association simply need to add the email application to the cloud-based administration of Mimecast from Microsoft Express (Mimecast.com, 2017). This application gives a safe spot to email stockpiling where it is made sure about and safe. The specific application can assist with blending the divided email into an all encompassing arrangement. The framework is a cloud-based game plan. Aside from giving a tied down space to getting to the messages, it likewise lessens the hazard and costs expected to determine the difficulties. In addition, association would have a start to finish control in the email framework. Messages are a necessary piece of business that encourages business correspondence. Significantly, numerous digital assaults occur as email phishing. The pace of happening of such occurrences is roughly around 91% (Ahmed Hossain, 2014). The application utilizes an equal framework to process and store the sends on regular schedule. The application has settled server farms that are geologically scattered. Email directing is finished with the assistance of specialist through email area of isolated clients. The application gives numerous security administrations to the clients, for example, spam assurance, malware opportunity and DHA insurance. This likewise gives underpins on numerous different angles, for example, record transformation, email marking, metadata the executives and information misfortune. It additionally shields clients from pernicious particles with the assistance of URL filtering. Also, it is exceptionally significant in each sort of email exchange, which proceeds with no dread from pernicious substances. A continuation of email is along these lines protected through various assets, for example, Microsoft Outlook, cell phones and internet browser. Forcepoint Forcepoint bolster a sheltered employments of various innovations that drives accomplishment to an association. Each association tends to have advances that could cultivate them achievement and assist them with fortifying their acknowledgment in the market. Such virtual worlds are nevertheless not constrained to, for example, Internet of Things (IoT) and cloud portability (Forcepoint.com, 2017). The system security application is utilized through a cloud the board set up with an extra utilization of defend. Forcepoint can dispense with the risk with the assistance of point security items in worked in it. It is profoundly favorable application, which consequently hinders the sites if there should be an occurrence of any suspected malware assaults. The application confines the entrance from certain destinations on a transitory premise or might be on a forever premise. In the event that the administration of an association wish to limit the entrance from some chosen rundown of sites, th is would positively hinder the site with the assistance of a cloud based help activity. It is likewise utilized as a straightforward intermediary to utilize it as system traffic for all the entrance in a cloud (Shin, Wang Gu, 2015). A few associations have utilized this administration previously and utilized immense advantages from the application. Imperva It is utilized with respect to filling the hole between the system security and the endpoint. It ensures the high worth applications in the framework. The application gathers information as physical resources and virtual server farms. It gives a coordinated stage to security by making the information robbery noticeable. It likewise gives a controlling capacity to the framework by killing the danger. Imperva additionally bolsters the administrative consistence and accordingly it encourages the information assurance (Imperva.com, 2017). It assists with recognizing the web application related firewall to ensure the web application. The firewall screens the progressing and active system traffic, which relies upon security rules. It assists with shaping an obstruction in the middle of the inward system and the other system. Imperva is valuable in site scratching, DDoS and Fraud. It forestalls the penetrating of consistence to secure the application. In addition, it reclassifies the significance of breaking, which is one of the significant pieces of information security, for example, robbery dangers and consistence. Extending the business Programming Spike has its customers from

Unusual Article Uncovers the Deceptive Practices of Reasons for Research Proposal

Unusual Article Uncovers the Deceptive Practices of Reasons for Research Proposal The Basics of Reasons for Research Proposal The cost of an essay rides on the total amount of effort the writer has to exert. When you're writing your research paper's introduction, you ought to be building it around a particular outline that gives a general review of the paper. Basically, anybody with a clinical trial. As soon as you have finished, make sure to experience a last check for editing. Despite the fact that you don't know it to write and what to not write and you are bewildered in the specific situation, it's evident to quite a great extend that you find it possible to compose things in the ideal manner if you know your questions. While you have the ability to know the notion of research questions it's also fundamental it's also essential you must try your level best to work on it whether you like its significance or not. After narrowing the subject, it's necessary for you to work with a working thesis. The topic needs to be interesting and original. Reasons for Research Proposal Secrets That No One Else Knows About The procedure for market research itself is intended to minimize the risk and to create the advertising strategy cost-effective for your enterprise. The secret to successful research is to realize the underlying methodologies, to select the appropriate tool for an undertaking. Whenever your prior knowledge is limited, it's important to become up-to-speed quickly. The absolute most important problem faced by student is the shortage of wisdom and skill to research on a specific topic. The Basic Facts of Reasons for Research Proposal Many research articles offer email contacts. An essential part of the research procedure is gathering knowledge from the net and other existing literature. In conclusion, market research gives you important information which will help you identify and analyze the market requirements, your clients, and your comp etitors. It is a critical componentwhen you're launching a product, try to improve your existing service, or when you're just looking to be a step ahead of your competitors. The Debate Over Reasons for Research Proposal As stated by the excellent factor, the life of the host communities ought to be improved along with the caliber of the surroundings should be safeguarded. You just need to locate a trustworthy resource for it. Now there's a list of resources. There is going to be an abundance of information online related to any undertaking. Reasons for Research Proposal - Is it a Scam? There are three primary explanations for why research proposals may fail to get approved the very first time they are submitted. While working on your research questions it's important you have to attempt to see that the research questions could be of amazing importance only as long as you find it possible to work at your finest. If relevant, ask the UX group of a business from which you ma y want to discover participants for research. Writing a research proposal is as a great deal of important task because it's doing the survey itself, so be awfully attentive. In most situations it isn't feasible to use all these research tools in 1 project, as a result of budget or time limitations. You need to be able to clearly state the way your project will unfold, and describe how you'll conduct your research. Make sure that your funding is secure. Strong research funding is indispensable to the progress of medicine and biotechnology in the usa. The End of Reasons for Research Proposal It's highly likely you ought to run additional tacticalusability testing but as you iterate you may want to do further strategic research also. Research ought to be designed to deal with an issue either to solve it or to secure closer to a solution. Additional research can help decrease the rates of pre-term birth and enhance the care of premature infants. Qualitative research contains a small collection of participants, dependent on criteria's defined by the researcher. What You Don't Know About Reasons for Research Proposal On the opposite hand quantitativ e research methods are a superior instrument a later phase of the procedure to validate prototypes or measure improvements. It is essential that original data isn't transcribed to some other source document in order to stop errors being created during the transcription due to misinterpretation. The kind of process is dependent on who you are and what you have to know. The initial coding procedure is fast and relatively quick. The Secret to Reasons for Research Proposal Participants might be thinking about many different aspects besides the normal items on the survey, but they get no opportunity to respond with what they really need to say. Surveys which provide a prize of gift may entice participants that only need the prize of gift. On the flip side, quantitative research attempts to classify, count or measure. The use of the survey is to realize the participant, not a good or idea. Reasons for Research Proposal and Reasons for Research Proposal - The Perfect Combination Making a career for a research scientist may be the most fulfilling and life-affirming experience. Effective market research will not just help you predict a number of the pitfalls that may occur but also it will save a bundle too. The researcher does not exactly understand what he is searching for. He knows in advance exactly what he is looking for.

Parvovirus B19 A Case Report And Review Of The Literature

Parvovirus B19 in a renal allograft: A case report and review of the literature. Oramas DM., Patel T., Setty S., Yeldandi V., Cabrera Abstract: Parvovirus B19 infection in solid organ transplanted recipient is an underdiagnosed entity. It is usually responsible for unexplained acute and chronic red blood cell aplasia not responding to erythropoietin therapy. Cases of Parvovirus B19 infection associated with pancytopenia, solid organ dysfunction, and allograft rejection have been also described in the literature. Deterioration of the immune system as a result of the severe immunotherapy favors reactivation of an old infection or acquirement of a new one. We present a case of a 32-year-old woman with one-year history of renal allograft transplant and previous cytomegalovirus infection who presented with chest pain, polyarthritis, pancytopenia and renal dysfunction. Serology for Parvovirus showed a titer of 13.8 trillion IU/ml and CMV 800 IU/ml. Renal biopsy revealed nucleomegaly with focal viral inclusions, along with changes associated with immunotherapy toxicity. Electron microscopy showed capillary and tubular epithelial ce lls â€Å"viral factories† confirming the diagnosis. We conclude that screening for parvovirus B19 should be advised in high risk cases who present with refractory anemia to avoid complication of the chronic infection as fatal rejection of the transplanted organ. Key words: Parvovirus B19, renal allograft, transplant Parvovirus B19 is the predominantShow MoreRelatedPodiatry Rhuematoid Arthritis8124 Words   |  33 Pagesquote its cause as unknown (Adams et al.2008, Maggi 2012). Genetic (tabulated in Figure.1) and environmental factors (for example smoking and pathogenic bacterium) interact (Klareskog 2006, Too 2012). Genetic Involvement Author/s Critique of Literature Genes associated with expression Major Histocompatability Complex (MHC) Presence of the human leukocyte antigens or (HLA) ‘share-epitope’ alleles Newton et al 2004, Plenge et al 2007, Steer 2009, Too et al 2012 Strong evidence behind HLA involvement

Essay about Leadership Profile of Deepak Chopra - 3313 Words

Leadership Profile Ââ€" Dr. Deepak Chopra Introduction Servant-leader and transformational leadership models will be the lens through which this study will examine Dr.Chopras leadership style. This paper will analyze the leadership effectiveness of Dr.Chopra in his key leadership position as a world renowned medical practitioner in the U.S, and also examine how events throughout his life have ignited his passion to serve as a leader. Description of the Leader The leader Ive chosen to write about is Dr. Deepak Chopra, popularly acknowledged as one of the worlds greatest leaders in the field of alternative medicine and unified consciousness. It was during the years I worked for a fortune 100 company in the US, that I was†¦show more content†¦Detailed Profile Early Mentors (from Dr.Chopras autobiography): My most important mentors were my parents. My father was a very prominent physician and cardiologist. Once a week he would see patients free of charge for charity. And patients would come from all over the country, actually, to see him, on trains and buses. My mother would cook food for them and pay their bus fare and train fare. And my little brother and I would escort the patients in to see my father, who would not only write the prescriptions, but pay for the medicines for them as well. And at the end of the day, my parents would sit with me and explain what had happened during the day. And the moral of the lesson always was that if you want to be happy, then you have to make somebody else happy. I grew up with this notion that you must always have somebody in your life that you can trust, that you can confide in, that you can seek advice from, and that you can learn skills from. And the best skills come not in school, they come from the people that youre close to, that care about you, that you care about. At one point in time, I have three, or four, or five people that I am acting as a mentor for. And I listen to them mostly. I listen to whats going on in their life, whats going on with their friendships, in their relationships. To be a mentor you need to understand whats going on in a young persons

Research Project Analysis of Health And Social Care Free Sample

Questions: 1. Draw conclusions from findings.2. Reflect how own research findings substantiate initial literature review.3. Make recommendations related to area of research.4. Identify potential uses for the research findings within practice. Answers: The purpose of this research project is to analyze data on work related with elderly. One such study was on the impact of climate change in health and social care and its risk while dealing with older patients in England. England experiences significant frequency of weather change and severe weather hazards like floods, cold wave, and heat waves. Heath care staff has a responsibility of protecting the health and wellbeing of older people as they are more vulnerable to climate-related risk. The study was reviewed by map variation across England. This mapping identified areas which could be severely impacted by climatic hazards in the next 20-30 years. Based on the review of a study on the relation between extreme climate and its impact on older patients, they developed operational definition on the pressure on health care system. They tried to relate their studies to UK Climate Impact Programme for 2030, UK Governments flooding projection for 2050 and Coastal Defense Project. The bigg est challenges they identified were how to determine that future socio-demographic condition will lead to vulnerability in health care, and this vulnerability will contribute to risk in elderly. It demonstrated geographic modeling for resilience planning (Oven et al., 2012). Another study was based on what should be the characteristics for health care staff while treating elderly patients. It focused on the importance of communication between caregiver and elderly for good clinical outcomes. A healthy interaction is dependent on health workers personality. The study made a cross-cultural comparison of staff in elderly care according to age and gender. It was found that a lot of characteristics differ for healthcare staff who care for elderly than those who look after the general population. The elderly medical staffs are slow-tempered, very patients, more stoic and reflective. They were tolerant to monotony, were able to predict older patients behavior even when they were not able to speak, and they had a systematic way of working. They had a very optimistic attitude, and their performances were not affected by risky situations. They had the capability to handle different situations, and they are more confident in situations of danger and uncertainty (Ri chter et al., 2012). Elderly care is an important department in health care, but nurses enrolled in the care of older patients are not given much recognition. This has an impact on registered nurse turnover, and the aim of the study was to change this trend. If people have a better understanding of why nurse work in elderly care, then the trend can change. Therefore, the focus was on making the new enrolled nurse realize the meaning of working in elderly care. For the research about 15 registered nurses working in a nursing home in the year 2013 and 2015 respectively were interviewed and the data was analyzed using interpretive methods. It was found that views of nurse changed with time when asked about the meaning of work with elderly. Earlier nurse defined the obstacle to working, but now they described the new opportunities while treating such patients. The study concluded that nurses belief determine whether they will continue to work with elderly or not. Therefore, this research managed to change th e view of nurses about caring for the nurse. It could modify the trend of elderly health care as the low status department (Blomberg et al., 2013). 1. From the literature reviewed on working with elderly, it can be concluded that dealing with the elderly patient is a challenge. Health care staff faces various challenges inefficient health care delivery due to climatic hazards, vulnerability to risk, poor infrastructure, etc. The Older patients are weak and have more risk of adverse outcomes in treatment. Due to demographic changes major countries face issues of aging population. In the future, more health care staff will be needed to look after them. Therefore, it will become necessary for a nurse to be prepared for those challenges and develop their personalities accordingly. Functional status of people decline due to aging, and health care staff plays a role in addressing their operational needs as efficiently as possible (Ericson Lidman et al., 2013). From one of the research, we saw that this sector of health care was neglected earlier. But seeing the issues of aging population worldwide it can be concluded that elderly c are will be in demand, and so nurse who enters this department will get great opportunity to develop their career (Barnett et al., 2012). 2. The initial literature review on three studies based on work with elderly gave me the idea to carry out further research on this topic. I got the idea that elderly care is a crucial sector therefore further research could be done on the best ways to train health care staff on efficient delivery treatment methods. A lot is dependent on their attitude towards working with elderly. So developing expertise in handling such patients will be beneficial in the future (Birren et al., 2014). 3. Based on the above reflection on initial literature review, the key areas of research will be regarding developing competency in nurse, especially in elderly care. The negative issue of health care staff might adversely affect care. So nursing training according to clinical demands is needed. Organization needs to recruit people with good interpersonal skills, and those individuals should be selected who have greater experience in caring for elderly. The nursing board should recognize older people's nursing as a different specialty (Brownie Nancarrow, 2013). 4. The research finding will have great implications for future practice in health care organization. The key areas of development related to theoretical education aging and quality of clinical experience will influence people's career. Therefore identifying theory-practice gaps and efficient delivery of elderly care will bring the better outcome for a patient. Change in ways of care and systematic structures care will be beneficial for development of health care services (Cameron et al., 2012). Reference Barnett, K., Mercer, S. W., Norbury, M., Watt, G., Wyke, S., Guthrie, B. (2012). Epidemiology of multimorbidity and implications for health care, research, and medical education: a cross-sectional study.The Lancet,380(9836), 37-43. Birren, J. E., Lubben, J. E., Rowe, J. C., Deutchman, D. E. (Eds.). (2014).The concept and measurement of quality of life in the frail elderly. Academic Press. Blomberg, K., James, I., Kihlgren, A. (2013). Meanings over time of working as a nurse in elderly care.The open nursing journal,7(1). Brownie, S., Nancarrow, S. (2013). Effects of person-centered care on residents and staff in aged-care facilities: a systematic review.Clinical interventions in Aging,8, 1. Cameron, I. D., Gillespie, L. D., Robertson, M. C., Murray, G. R., Hill, K. D., Cumming, R. G., Kerse, N. (2012). Interventions for preventing falls in older people in care facilities and hospitals.Cochrane Database Syst Rev,12. Ericson Lidman, E., Norberg, A., Persson, B., Strandberg, G. (2013). Healthcare personnels experiences of situations in municipal elderly care that generate troubled conscience.Scandinavian journal of caring sciences,27(2), 215-223. Oven, K. J., Curtis, S. E., Reaney, S., Riva, M., Stewart, M. G., Ohlemller, R., ... Holden, R. (2012). Climate change and health and social care: Defining future hazard, vulnerability and risk for infrastructure systems supporting older peoples health care in England.Applied Geography,33, 16-24. Richter, J., strm, S., Isaksson, U. (2012). Personality Characteristics of Staff in Elderly CareA Cross-Cultural Comparison.Issues in mental health nursing,33(2), 96-100.