Health Care Administration

¶ … young, one may keep a diary, recording events, thoughts, and feelings. The diary creates a record that can be used to look back on a past time, and provide details that document events that can be used to aid recall. This is especially useful were details may not be remembered, and one will want to create a reminder of the events and/or feelings, and may help us understand more about ourselves.

In some cases a diary may also be used to demonstrate where one was on a particular day or time, and can also be used to plan ahead, managing time. Record keeping in business has a number of similarities. From an accounting perspective the records that are kept will record the financial transactions.

They are recorded not only because it would be impossible for all the transactions to be remembered and recalled in full, but to create a formal record that will document the transactions and provide evidence if and when it is needed (Drexler et al., 2014). The records will also provide the data needed to look back and undertake a review.

In childhood the diary may be used to reread and stimulate memories, in financial and management accounting the data may be used to undertake an analysis to assess the performance of the firm and increase understanding, The data may then be used as input into decision making processes. This makes the process important to the aspect of controlling and planning in the management functions (Drexler et al., 2014).

While there are similarities there are also differences; it is an option activity to keep a diary as a child, but businesses are obliged to keep certain financial records, and while a diary is private, certain financial records may be inspected by relevant authorities, and for public limited companies some accounts, such as the 10k, are available to public.

Likewise, the records in a diary are likely to contain subjective data such as thoughts and feelings, financial and management accounting records will be objective data regarding actual transactions (Drexler et al., 2014). The term 'glass ceiling' was adopted as a way of describing the barriers women faced in gaining top management jobs; they could see the jobs which were theoretically in reach, but were unable to get past the invisible ceiling as a result of gender inequality (Barreto et a., 2009).

The phrase was first used in 1984, at a time when there were greater gender inequalities. Today it is often believed that there is less gender-based discrimination, with women gaining management positions and rising up organizational hierarchies. Examples such as Sarah Palin and Hillary Clinton are used to illustrate the point. However, although there ahs been an increase in women at senior board level, it appears that they are still suffering disadvantages and failing to gain a proportional share of senior positions; this can be seen by looking at the statistics.

In the U.S. 50.8% of the population are female, they also earn more bachelors, masters and doctorate degrees compared to men (Catalyst, 2014). The women make up 46.8% of the workface, and in 2013 they made up 51.3% of the population in management and professional careers (Catalyst, 2014). This appears to indicate there is a very capable female workforce, but when looking at the representation of women in executive position in Fortune 500 companies this falls to 14.6% (Catalyst, 2014).

There is improvement, as this was 13.9% in 2009, but it is strongly indicative of the presence of a glass ceiling. Overall, the glass ceiling does apparent to be present, and while there are improvements and the level of the glass ceiling may have risen to more senior levels, it is undeniably still present. The Health Information Portability and Accountability Act (HIPAA) provides for patient confidentiality, and if a patient has not given consent, there are strict limits on what information may be given to family member's including a spouse.