Literature review discussing the advantages and disadvantages of Essay

Literature review discussing the advantages and disadvantages of having children nursed in both mixed A&Es and seperate childrens A&Es - Essay Example Aharonson et al (1996) provided information on patterns of services, arrival and factors influencing queuing in A&E departments and suggested that there are potential benefits for management and applying operations research methods in clinical environments. A&E departments are in considerable demand and proper utilization of these services can lead to improvement in the quality and promptness of clinical services offered. However contrary to Chow’s arguments, several hospital emergency departments may be directly related to primary care in providing rapid access and an emergency care network could be established in primary care as well. Integrating the strengths and weaknesses of emergency care with objective data model could help in describing multiple levels of operation and in highlighting process efficiency and clinical effectiveness. The support systems within NHS Direct have shown how people do things within A&E departments especially and how deliberate and thoughtful care could be provided by improving network operations. Accident and emergency departments and networking can help measure and control effective networking and promote interactions. The recent strategic policy shift towards a primary care-led National Health Service in the UK (Department of Health, 1994) has led to renewed interest in redefining the boundaries between primary and secondary care with the aim of shifting selected services traditionally provided in the acute hospital to less resource-intensive primary and community based alternatives. This systematic literature review looks at the potential for effective service provision for young A & E patients at mixed A & Es in UK. The UK has experienced a rapid increase in general practitioner out of hour’s co-operatives over the last 5 years. More generally, a government review of emergency pre-hospital care in England and Wales recently resulted in a series of pilot schemes to test interventions

Auditing(Control activities and related assertions) Essay

Auditing(Control activities and related assertions) - Essay Example Type of control is C (physical controls). This is because the control pertains to cash, which is vulnerable to loss or theft.. This is one of the physical controls that can be utilized to secure the cash of the company. The assertion here is existence because this verifies the physical existence of the cash as of the date of the count. It also pertains to the completeness assertion as it ensures that the amount of cash counted is completely recorded in the cash register. This is a B (segregation of duties) type of control because it separates the person responsible for approval of overtime work from the employees who will do the overtime. This can also be an A – 2 (application control – input) because it ensures that the inputs to the system (overtime work) have been duly-approved by a higher authority prior to their entry in the data system. This is an A – 2 (application control – output) control because it verifies the accuracy of the voucher which was generated by the system. It may also be a B (segregation of duties) type of control because another person is responsible for reviewing the document and the transaction. The assertions addressed here are existence, occurrence and accuracy because the review of the voucher ensures that the liability actually exists or the expenses are actually incurred since it will entail checking against source documents or files and that the amount in the voucher is proper or correct. The assertions addressed here are existence and occurrence as maintaining the integrity of the records through restricting access will ensure that the transactions with employees (which affect cash, liability and expenses) are valid and existing. This is a B (segregation of duties) control because a person of higher authority reviews the results of the input of those responsible for making the entries. It may also be an A – 2 (application control – processing) control because it checks the classification of the accounts