The Career Development Of Nurses Essay - 943 Words

The demand for shorter hospital stays, quicker healing, and more advanced care highlights the need of highly skilled nurses. From the time of graduation, nurses begin work in the clinical setting and continually attain insight and knowledge to become a more seasoned nurse. Patricia Benner focuses on the career development of nurses through her novice to expert theory. Patricia Benner, R.N., Ph.D., FAAN, FRCN, has been published many times and is most famous for her book From Novice to Expert: Excellence and Power in Nursing Practice. She’s a professor in the Department of Physiological Nursing at the University of California in San Francisco and was inducted into the American Academy of Nursing in 1985. She has received many awards and honors including the National League for Nursing’s Linda Richards Award and many others. Her years of experience and work with the Dreyfus Model of Skill Acquisition led to the development of the novice to expert model (Raile Alligood, 2014). Benner’s theory encompasses the idea that nurses pass through five levels of proficiency: novice, advanced beginner, competent, proficient, and expert Application of the Theory Patricia Benner’s nursing theory is significant because it distinguishes among the different stages in a nurse’s career. Nursing is not one size fits all. Nurses become more confident with their skills, as they progress through the stages, because they have acquired experience, through various situations andShow MoreRelatedA Look At The Career Progression For The Nursing Profession1307 Words   |  6 PagesPatricia Benner has been crucial in setting a stage to standardize education and career progression for the nursing profession. The nursing care practice has been changing exponentially since the development of the theory From Novice to Expert. It has enabled facilities across the nation to achieve a higher level of patient care due to its ability to identify the needs of each of the stages of a professional nurse’s career progression. Theory A theory encompasses a cluster of conceptsRead MoreMy Nursing Philosophy : My Philosophy Of Nursing Practice1074 Words   |  5 Pagesplan Career development is recognised as the realisation of personal goals and interests in one’s career (Kuijpers, Schyns Scheerens 2006). Thus, planning for my career direction, setting goals and knowing myself are critical for a successful career development. My career direction is set to be a clinical research nurse. Through Strength, Weaknesses, Opportunities and Threats (SWOT) assessment (Table 1), I have gained an overview of my capacity and weakness that could impact on my career developmentRead MoreThe Career As A Professional Registered Nurse941 Words   |  4 Pagessuccess as a professional Registered Nurse (RN) requires hard work, compassion and empathy. It is important to realize the journey is challenging, but is fulfilling. The registered nurse profession was established in the 1800s. For over two hundred years a registered nurse has helped those in need. The responsibilities of nurses is to educate their patients on many types of diseases as well as provide guidan ce to patients and their loved ones. It is important for nurses to express compassion, emotionalRead MoreProfessional Roles And Development Plan1206 Words   |  5 PagesRoles and Development Plan The nursing workforce plays an essential role in our health care system and the role of nursing is evolving due to shortage of nurses, new emerging technology within the healthcare system and the needs to provide quality of care in the most cost effective ways. The focus of this paper is to analyze the roles and the required skills of the baccalaureate prepared nurse in the 21st century healthcare system. In addition, I will also describe my career development plan for personalRead MoreHealthcare Smart Goals1309 Words   |  5 Pagesprofessional development through mentoring programs for career development, professional growth, increase of morale, and quality within my nursing career by the end of one year. The second goal is to apply the principles of effective organization involving use of information, focus on patient care giving, and design clinical care giving in an organizational chart to achieve organizational planning and evaluation as all levels. Leadership Development Goal The leadership development goal is to assistRead MorePriorities For Transforming Nursing Leadership890 Words   |  4 PagesPriorities for Transforming Nursing Leadership Nurses as Leaders in Healthcare Reform Since 2005, nursing has been ranked the most trustworthy profession. Nursing is more than providing care and comfort. In the 21st century, nurses have added client advocacy, educator and manager to the many faces of our profession. During the advancement of my career, I began to identify with the unique contributions that nurses make to organizational boards and committees. I remember my first Quality CouncilRead MoreEffective Organizational Support For Professional Advancement1279 Words   |  6 Pagesculture encouraging professional development and increasing opportunities for high-potential employees (Bolton Roy, 2004; Rothwell, 2010; Swan Moye, 2009). Transparent organizational support for professional advancement has the potential to boost morale and improve nursing retention (Coonan, 2005). Succession planning efforts at the nurse manager level provide staff nurses an opportunity to explore formal leadership roles, which in turn may help direct their career path (Brunero et. al., 2009).Read MoreProfessional Development Plan For Career Goals1693 Words   |  7 PagesProfessional development plans are important tools that serve various purposes. It serves as a reflective tool that the APN uses in asses sing and evaluating the path they are taking and the goals they want to achieve. Professional development plans are important tools used by advanced practice nurses to highlight the skills and knowledge attained through personal and professional growth. Whether an APN is looking to apply for a new job or advance in a particular position, a professional development planRead MoreGrowth And Development Analysis Of A Twenty One Year Old Single Male930 Words   |  4 PagesGrowth and development analysis of a thirty one year old single male. Living alone in an apartment with no children. The individual observed is a nurse in a long term care facility and attends St. Petersburg College. The thirty one year old male we will call John has divorced parents, both remarried and one older male sibling. John is single with various short lived relationships in his past. He is uncertain whether or not he wants children. He does want to get married in the future. He has troubleRead MoreProfessional Development Plan For An Advanced Practice Nurse Essay1136 Words   |  5 Pages Professional Development Plan Adetola Okutubo Walden University NURS 6001, Spring Qtr. 02/29-05/22-PT3, Foundations of Graduate Study April 3, 2016 Professional Development Plan In furtherance of a lifelong desire to become an advanced practice nurse, I herewith articulate my professional development plan (PDP) based on Walden University’s program of study (POS), in alignment with my personal and professional goals. I welcome this opportunity to begin the development of professional portfolio

Banning The Adventures of Huckleberry Finn written by...

The Adventures of Huckleberry Finn written by Mark Twain might seem like a good book to have high school students read since it’s about a boy named Huckleberry Finn and his adventures through his life by dealing with the struggles that he has or when he finds a runaway slave, named Jim, who is on an island trying to stay hidden so he will not be sold as a slave. Throughout the novel the reader will see that Huck has an adventurous personality, comes to find out who is father is and tries to help Jim, the runaway slave, to live and hopefully see his family again. Also, there are people out there that might think Huck Finn may not be a good book to read and think that it should be banned from schools and libraries. The reason why people†¦show more content†¦Also, it was a liberal word that was used to describe African-Americans and Mark Twain was just using this word as to portray how the Southerners talked and wanted to maintain the reality of the book. Readers who rea d Huck Finn may find it hard to read due to the fact that Mark Twain uses the language of his time period as the language in the book and that involved using profanity and not showing lots of respect towards either the white Southerners or the black Southerners, that is why most people reading this will not be able to handle either the profanity or the reality of how people we treated in the South during the early 1800’s. A second thing that most people who read or have read this would probably think that this is a controversial book, but in fact it’s actually a classic, with real life events or situations. What some people do not realize is that Huck Finn uses profanity as so does the real world, but so does music and movies and if their trying to get books banned because it uses profanity then they should try to get music and movies banned too. Huck Finn is just a young boy living to survive and helping Jim along the way. He’s just living a most people back in the day and that is real life, there’s nothing controversial about that. Also, some people think while reading this book that Jim was a bad person and was influencing Huck while they were together when in reality Jim was a positive roleShow MoreRelatedHuckleberry Finn Should Be Banned Essay1603 Words   |  7 Pageshad problems with The Adventures of Huckleberry Finn shortly after being published. Huckleberry Finn was first published in January of 1885 and only two months later in March of 1885 the book was banned. The problem first with the book was it was too friendly toward African Americans and believed to lead children astray from certain values. Now over 100 years later â€Å"Huckleberry Finn is still making news† (Pitts). Now in the 21th century we have a problem with Huckleberry Finn not because of kindnessRead MoreRacism of Yesterday and Today Essay1655 Words   |  7 PagesThe Adventures of Huckleberry Finn was written by Mark Twain in the middle of the ni neteenth century. Much of the inspiration for the book came from Mark Twain’s own encounters. Twain’s experiences as a steamboat pilot from 1835 to 1845 provided a great deal of the historical context for his work. The novel revolves around a southern boy, Huck, and a slave named Jim who both reject society by running away in hopes of finding freedom. The Adventures of Huckleberry Finn highlights and portrays theRead MoreThe Adventures Of Huckleberry Finn By Samuel Langhorne Clemens1325 Words   |  6 PagesAlexis Timm Mrs. Mirosh 1st hour English 11 21 February 2017 To Read or Not To Read The Adventures of Huckleberry Finn is a novel published by Samuel Langhorne Clemens, better known by his pen name as Mark Twain, in 1884. The story is more than just a story however as many adults, parents, and educators believe that this book is unfit for a classroom setting. What they are unable or (unwilling) to see are the benefits of reading and analyzing this story. It allows students to understand historyRead MoreAnalysis Of The Book The Adventures Of Huckleberry Finn 1648 Words   |  7 PagesLola Parsapour Mr. Ruddy AP Lang 3 September 2015 The Value in the Adventures of Huckleberry Finn The Adventures of Huckleberry Finn, written by Mark Twain, developed into one of the most controversial books in America. The basis of this controversy can be summarized briefly for it was the use of racial slur and issues of slavery that caused tension in our society. The Adventures of Huckleberry Finn was banned for the first time one month after its publication. â€Å"â€Å"Not suitable for trash† was theRead MoreHuckleberry Finn Persuasive Essay1571 Words   |  7 Pagesthe lightning bug and lightning.†(Mark Twain). Mark Twain, the author of an extraordinary yet controversial novel; The Adventures of Huckleberry Finn had a great way of capturing moments in time and bringing them to life through the use of meaningful and direct diction. The Adventures of Huckleberry Finn has been a vexed novel for it s a use of the â€Å"N-word†. However, many scholars and associations have devised a â€Å"solution† for this problem such as, completely banning the b ook, creating sanitized versionsRead MoreWhy Should Huck Finn Be Banned? Essay1485 Words   |  6 PagesWhy Should Huck Finn Be Banned? The Adventures of Huckleberry Finn, a novel by Mark Twain, has been controversial since it hit the shelves on its release. The novel had ideals of racism, slavery, tricks, and societal wake up calls that was a smack in the face to readers. This novel has been fought now and again to be censored, or to be banned altogether from public high school reading lists. Huck Finn is a novel in which the reader doesn’t have to look very far below the surface to see the messageRead MoreThe Controversy Over Mark Twains The Adventures of Huckleberry Finn610 Words   |  3 PagesThe Adventures of Huckleberry Finn by Mark Twain is a controversial book that has raised heated debates across America for the past century. It was ranked fifth most challenging books out of one hundred in the 1990s (Chadwick 2). Although this book is a hot topic, it should remain on shelves, and still be taught in schools. While Huck Finn seems to be only a book of satire, most want this book banned because it is seen as highly racial. â€Å"The reading of Huck Finn is humiliating to back studentsRead MoreAnalysis Of The Book Huckleberry Finn 1974 Words   |  8 PagesAccording to Carson-Newman College, a literary canon is a body of literature traditionally thought to be suitable for study. Based on this broad definition of the term literary canon, the reader is left wondering whether or not Huckleberry Finn deserves its place in our literary canon? Many people like Jane Smiley, are against it being part of our literary canon for multiple reasons. For example, she is against it because of the appearance of racism and the events throughout the book. However, despiteRead MoreAn Analysis of The Adventures of Huckleberry Finn3099 Words   |  12 Pagesï » ¿HUCKLEBERRY FINN The adventures of Huckleberry Finn is one of the finest works of Mark Twain and probably the most controversial too. This is because it is by no means an ordinary story of Huckleberrys adventures; it is essentially a social commentary on the slavery and post civil war era in the United States. T. S. Eliot in 1950 acknowledged the book as,  ¦the only one of Mark Twains various books which can be called a masterpiece. I do not suggest that it is his only book of permanent interest;Read MoreThe Value Of Challenged Literature1389 Words   |  6 PagesAnderson - Speak and Chains). Banning books that teach important values and educate children on real world situations is only hurting them in the long run. For Huck Finn in Adventures of Huckleberry Finn by Mark Twain and Scout in To Kill A Mockingbird by Harper Lee, growing up in times of racial injustice allows readers to see the value of not ignoring history’s real world problems and how they are portrayed in controversial Ameri can literature. â€Å"Adventures of Huckleberry Finn†, one of most commonly banned

The Importance Of Playgrounds Education Essay Free Essays

The Special Care Center in Abu Dhabi, an commissioned organisation for Disabled Care and Rehabilitation, is seeking proposals from experient technology companies for the design of a resort area that should be appropriate for kids with assorted disablements. Therefore, the Alta Vista squad decided to transport on the undertaking and design an equal resort area for those kids. Keeping in head that similar jobs have been resolved and similar merchandises have been designed before, which means that we should happen out what is already known about the topic. We will write a custom essay sample on The Importance Of Playgrounds Education Essay or any similar topic only for you Order Now Thus, farther research on assorted facets of the job should be done as it will supply us with a better apprehension to the job and assist us develop the conceptual design. Furthermore, we will be discoursing the importance of resort areas for handicapped and normal kids and specifically how can playgrounds prepare kids for the remainder of their lives? The desire to play and bask games is a natural desire in all kids no affair how rich or hapless their households are or how much they can travel independently, hear, talk or see. This is supported by Wilson [ 1 ] ; â€Å" All kids and immature people need to play. The urge to play is unconditioned. Play is a biological and psychological and societal necessity, and is cardinal to the healthy development and good being of persons and communities. † Playing times are cherished and valuable for all ages non merely kids, as those memories are unforgettable. If you ask any grownup about a favourite drama memory from their childhood, they will non merely retrieve what they did but they will besides retrieve how they felt [ 1 ] . Well, it is every kid ‘s right to play and experience the equality. Furthermore, David Lloyd George [ 1 ] supported this by stating ; â€Å" The right to play is a childaa‚ ¬a„?s foremost claim on the community. Play is natureaa‚ ¬a„?s preparation for life. No community can conflict that right without making digesting injury to the heads and organic structures of its citizens. † We believe that the above information is valuable for our design undertaking as it highlights some of import points ; 1 ) the construction of the resort area should be interesting adequate and gratifying to be sketched in those kids ‘s memories. 2 ) The resort area should non be particular for handicapped kids merely but accessible for all kids, as this might impact their psychological position by experiencing alone and discriminated from others. The most obvious feature of resort areas is that they provide a interruption from the twenty-four hours ‘s modus operandi. Taking interruptions are considered indispensable for people of all ages and in all Fieldss as it helps increasing the productiveness and watchfulness of the encephalon. This was supported by the experimental research conducted by [ 2 ] , as the consequences found that callback is improved when acquisition is spaced instead than presented all at one time. Furthermore, physical activities in resort area where supported by [ 2, 3 ] to increase fittingness, better attitudes and support acquisition. Those activities do non merely back up instruction, but they besides support kids ‘s wellness ; by cut downing inaction which is associated with fleshiness, which causes wellness jobs such as high blood force per unit area and high cholesterin [ 2, 3 ] . Therefore, resort areas play an indispensable function on kids ‘s physical wellness, and physical wel lness plays an of import function in kids ‘s instruction. As a consequence, supplying particular physical activities that are suited for handicapped kids and accessible for normal kids should be considered while transporting out our design undertaking. The bulk of bing literature has focused on modifying or altering the equipments of resort areas to accommodate kids with particular demands [ 4 ] . However, this is non what is supposed to be done in order to implement inclusion in resort areas, because these discriminatory patterns will frequently do it hard for handicapped kids to fall in in [ 5 ] . What is truly meant by â€Å" Disabled Children † are those who experience favoritism on the land of their damage [ 5 ] . This is supported by [ 5 ] , the societal theoretical account attack developed by handicapped people in 1981, â€Å" Damage is what we have, Disability is what we experience. † Therefore, teacher mediated intercessions and thoughts for developing activities that do non necessitate important environmental alterations are required [ 4 ] . Furthermore, attending should be shifted to the methodological analysiss that might be used in the development of those kids ‘s societal accomplishments as most of those kids exhibit societal accomplishments shortages. Harmonizing to [ 4 ] , toys that promote societal interactions instead than lone drama should be provided, in order to further concerted interactions between kids in resort areas. Therefore, developmentally appropriate playthings and stuffs should be designed and chosen with attention, as to develop the utile accomplishments required to fix those kids for their maturity [ 4, 6 ] . Playgrounds initiate the development of two sorts of indispensable and needed accomplishments for handicapped kids [ 3, 7 ] ; 1 ) motor and physical accomplishments, which are helpful for their fittingness and wellness, 2 ) Soft accomplishments, are those which complement difficult accomplishments ( portion of a individual ‘s IQ ) . We can reason that these accomplishments are good for those kids ‘s instruction. Therefore, we should be able to cognize how to develop these accomplishments and through what sorts of games while carry oning ou r design undertaking? While playing in resort areas, kids do non recognize that they are constructing accomplishments and coordination while they are busy holding merriment [ 3 ] . Play affecting balls, running, starting bubbles, or edifice things are great methods to construct motor accomplishments. In fact, all verbs normally associated with childhood games, such as ; ascent, walk, kick, slide, skip, balance, pull, swing, crawl, and etc, besides go on to be activities that better physical motor accomplishments [ 3 ] . Some activities, mounting constructions and siting bikes, aid in edifice musculuss and increasing fittingness, which makes the pupils healthier and more active [ 3 ] . This is of import for the pupils in the Special Care Center, as handicapped kids do non merely have mental jobs but they besides suffer from physical jobs and need an chance to trip their musculuss and increase their motor accomplishments. Soft accomplishments help kids in constructing their character every bit good as defining and polishing their personalities for those coming grownup old ages [ 7 ] . Each and every game in a resort area has a intent and every game a kid plays in a resort area teaches him a lesson. We will be discoursing the most important and critical lessons that are tough by playing and better kids ‘s soft accomplishments. See-saws give the chance to interact with another kid and develop balance and coordination [ 3 ] . Climbing a slide for the first clip can be a great assurance builder and aid kids learn to take little hazards which increase their bravery [ 3 ] . This is besides depending on how friendly and swearing the environment is, as it gives the childs a opportunity to set themselves on the line a small spot. This teaches them that if they do a error, it is non the terminal of the universe [ 7 ] . Furthermore, resort areas can learn kids how to get by when things do non work out thei r manner, set ends, work toward a common end and keep their self-respect [ 7 ] . The critical portion of playing is larning that they can non ever reach what they want. There are regulations on the resort area, merely like there are regulations in the existent universe [ 7 ] . In order to acquire along or to win, childs have got to understand and stay by those regulations. Therefore, kids have to larn forbearance, how to allow out their defeat without harming themselves or others [ 7 ] . No 1 wins every clip, the resort area is non the lone topographic point to larn that but it provides an chance for it. Once kids learn it on the resort areas they can use it in other topographic points in their lives. They can reassign the accomplishments from the resort area to existent life. Children learn how to voyage through the development of societal and emotional accomplishments, which increases their job work outing accomplishments later in life [ 7 ] . Finally, the resort area offers kids different ways to happen themselves through test and mistake and this is how they learn and win in their hereafter lives [ 7 ] . It besides offers them with an opportunity to ramify out of their comfort zone, prove things out, and experiment with new wonts, behaviours and traits. It gives them a opportunity to take a deep breath and happen the bravery to plunge in and allow travel of errors [ 7 ] . When it comes down to it, it is non an issue of larning how to cover with failure but how to cover with success [ 7 ] . The resort area can assist disenable childs experience more confident about who they are, their abilities and what they are good at. So while carry oning our design we should stress on the importance of equality between the handicapped kids in the Special Care Center and normal kids. In decision, this background reading has provided the Alta Vista squad with important information that will help and back up the design undertaking. In order to hold a successful design, we should see the layout or the construction of the design, by doing it colourful and interesting plenty for kids to research. Furthermore, the construction or the design of the resort area should non be particular for disabled childs merely. The resort area should be accessible by both handicapped and normal kids. As playing together gets kids to concentrate more on what they have in common and less on their differences. When they have an environment that focuses more on their similarities, it is traveling to be more inclusive and respectful of single differences [ 7 ] . Furthermore, before planing each game in a resort area a list of what kids can larn or profit by playing in this game should be planned. In order to be able to supply all the necessary accomplishments required by those kids in their coming up hereafter and back up their instruction and success. How to cite The Importance Of Playgrounds Education Essay, Essay examples

Law Substantial Impact

Question: How law has a substantial impact on the manner? Explain. Answer: In the contemporary Australian corporate setting, the case of Australian Securities and Investments Commission (ASIC) v Healey Ors [2011] FCA 717 is arguably fundamental so far as the responsibilities and duties of directors of a company are concerned (Mohd-Sulaiman, 2013; Bonner, Hunt, and Watson-Dunne, 2014). Bonner et al. (2014) explicate that the decision in this case law has a substantial impact on the manner in which the statutorily defined duties and responsibilities of company directors are understood in the Australian context. According to Clarke and Dean (2014) the backdrop of this monumental corporate case law can be traced as back as October 2009 when the ASIC ("the Commission") initiated court proceeding against the entire board of Centro, both the executive and non-executive, for violating its duty in failing to notice a considerable error in the company's financial statements. Furthermore, the error in question also went uncorrected by both the internal and external a uditors of the company. Specifically, the Commission instituted legal proceeding against the whole Centro board of directors over the financial errors that were evident in the Group's 2007 financial statements (Solaiman, 2013). Solaiman (2013) elucidates that the financial error in question involved Centro improperly categorizing about Au$2 billion as short-term debt as opposed to long-term debt and further, failed to disclose particular guarantees appropriately as post-balance date events. In a nutshell, this multi-billion error was mainly as a result of a misinterpretation of a significant accounting standard provided for the presentation of short-term debt. Consequently, Centro's repayment obligations were considerably understated. Subsequently, the board of directors argued in their defense that they could not be faulted on the aforementioned financial error because they had relied on the information and advice presented to them by the organization's management as well as the auditors (Morgan and McLennan 2011; Nariman Mohd-Sulaiman 2013; Bonner et al. 2014). Thus, it was the position of the board of directors that since they had formulated and implemented all the reasonable measures that mitigate the possibility of accounting errors arising in the company, they had fulfilled their statutory obligation towards the company so far as the preparation and presentation of the financial statements were concerned. Nariman Mohd-Sulaiman (2013) adds that the directors also argued in their defense that the placing of the expectation that directors need to establish errors in the company's financial statements would impose on them an impossibly high burden. In his decision, Middleton J established that the entire board o f directors had acted negligently, thereby failing to take the degree of diligence and care that the Corporations Act 2001 (Cth) ("the Act") requires of them (O'Leary, Boolaky and Copp 2013). Thus, the Court made a determination to the effect that the directors were negligent in the exercise of their powers and duties. Statutory Breaches in the Case In this case, the fundamental question that Commission brought to the attention of the Court for determination was whether the directors of large publicly listed companies are required to individually review the proposed financial statements and ensure that they are reasonably accurate before making the appropriate decisions, including their approval as proposed (Morgan and McLennan 2011). It is important to note that in this case, Commission's contention was that Centro's directors had breached various provisions of the Act when they unilaterally approved the consolidated 2007 financial statements of the Centro Group of Companies: Centro Retail Trust (CRT), Centro Property Trust (CPT), and Centro Properties Limited (CPL) (Lowry 2012 Hill 2012). According to the Commission, this conduct by Centro's board of directors amounted to a breach of several provisions of the Act. The Commission alleged that as a result of the directors' failure to take all the reasonable measures to ensure th at Centro entities complied with certain reporting obligations provided under ss. 295A, 296, 297 and 298 of the Act, they had manifestly violated s. 344(1) of the Act and consequently, liable for the appropriate penalties provided in the Act (Jacobson 2011). Furthermore, by the same conduct by the directors, Commission also claimed that the directors had breached ss. 180(1) as well as 601FD (3) of the Act. In brief, the Commission's position was that the conduct of the directors was explicitly in contravention of the aforementioned provisions of the Act. Essentially, the Commission argued that s.295A of the Act expressly provides that the declarations made by a company's directors concerning their organization's financial statements as stipulated under s.295 of the Act must always be informed by the declarations made by the Chief Financial Officer (CFO) or Chief Executive Officer in the form prescribed in the statute. However, Centro's directors did not adhere to this requirement of the law when they approved the 2007 Centro Group's consolidated financial statements. Moreover, s.296 requires that it is mandatory that all the financial reports must comply with the fundamental accounting standards that are in place, which incidentally includes the proper grouping of short-term and long-term debts. Nevertheless, in Centro's 2007 financial reporting, the company's financial statements mani festly flouted the fundamental accounting standard of categorizing the company's short-term and long-term debts. Thus, the Company breached s.296 of the Act and hence, making the directors liable for the contravention. Furthermore, the Commission invited the Court to take judicial notice that s.297 of the Act stipulates that the financial statements, as well as the accompanying notes generated by companies, need to provide a true and fair view concerning the entity's financial position and performance. In contrast, the error arising from the Centro's 2007 consolidated financial statement failed to meet this statutory threshold by offering a false and unfair view of the Group's financial position and performance. In fact, the consolidated financial statements provided a significantly understated repayment obligation on the part of the Centro Group of Companies. Further, the Commission urged the Court to take cognizance of s.298 of the Act which stipulates that it was mandatory for the directors to include certain information in their annual reports. However, Centro's directors failed to provide some of the specified information on their 2007 consolidated financial reports, thereby liable for penalti es as provided in the Act. Notwithstanding the preceding claims, the Commission also relied on Section 180(1) as well as Section 601FD (1)(b) of the Act to argue its case against the directors. The said Sections require a company's director and officer to exercise their powers and execute their duties with due consideration to some degree of diligence and care that a reasonable person would take if they were an officer or director of the company is such circumstances. The Analysis of the Court's Decision As mentioned earlier, the Court established that the directors had acted in a negligent manner when approving the 2007 consolidated financial statements and as a result, among other provisions, breached Sections 344 (1), 180(1), and 601FD(3) of the Act. The implication of the ratio decidendi manifested in this corporate case law is that despite the directors of a company acting in good faith and putting in place the appropriate accounting measures, it is incumbent upon them to always ensure that the company's financial statements are reasonably accurate. Therefore, on the premise of the rationale provided in this case law, it means that directors in Australia, including other jurisdictions, are liable for any error of omission or commission that arises from their reliance on expert advice even when there is sufficient evidence that demonstrates the reliance was done in good faith (Morgan and McLennan 2011; Nariman Mohd-Sulaiman 2013). Mohd-Sulaiman (2013) and Smith (2014) opine that the decision, in this case, acts as an important reminder to directors of companies that regardless as to whether they are executive or otherwise, they have to play an active role in the management of the affairs of the company, especially those that are fundamentally important to the enterprise, such as the financial statements. Incidentally, although many may argue that this case law establishes a new law regarding the duties and responsibilities of directors other than those contemplated under the Act, Walmsley and Puri (2011) contends otherwise. Walmsley and Puri (2011) assert that ratio decidendi of the Court's decision does not support the proposition the directors of a company are barred from relying on the opinion provided to them by experts. Instead, the rationale stands for the proposition that directors have an obligation to question such views in the context that it is questionable. In other words, this case promotes the legal concept that the directors of a company cannot be permitted to abrogate their statutory responsibility of being aware of particular activities of the company when executing their fundamental functions, for example, the making of declarations concerning the preparation of financial statements as provided under Section 295(4)(d) of the Act. In conclusion, this case law places upon the directors of companies the obligation to exercise reasonable care and diligence when seeking and taking into consideration the opinion that they receive from experts concerning the various crucial aspects of the company. Accordingly, before making a significant decision or declarations, directors are strongly advised to first subject expert opinion to adequate scrutiny before sanctioning the proposals contained in the particular opinion. Reference Bonner, G., Hunt, S. and Watson-Dunne, N., 2014. Interim Report into the Financial System Implications for boards. Governance Directions, 66(9), p.555. Clarke, F. and Dean, G., 2014. Corporate Collapse: Regulatory, Accounting and Ethical Failure. In Accounting and Regulation (pp. 9-29). New York,NY: Springer New York. Hill, J.G., 2012. Centro and the Monitoring BoardLegal Duties Versus Aspirational Ideals in Corporate Governance. University of New South Wales Law Journal, 35(1), pp.341-359. Jacobson, D. (2011). Centro (ASIC v Healey) case note: directors' duties for financial statements - Australian financial services law and credit law from Bright Law. [online] Australian financial services law and credit law from Bright Law. Available at: https://www.brightlaw.com.au/corporate-governance/centro-asic-v-healey-case-note-directors-duties-for-financial-statements/ [Accessed 23 May 2016]. Lowry, J., 2012. The Irreducible Core of the Duty of Care, Skill and Diligence of Company Directors: Australian Securities and Investments Commission v Healey. The Modern Law Review, 75(2), pp.249-260. Mohd-Sulaiman, A.N., 2013. Financial reporting failures, board's competency and effectiveness. International Journal of Disclosure and Governance, 10(2), pp.155-174. Morgan, J. and McLennan, M., 2011. Demanding duties: approving financial statements after Centro. Law Society Journal: the official journal of the Law Society of New South Wales, 49(9), p.56. Nariman Mohd-Sulaiman, A., 2013. But we had obtained professional/legal advice! The disclosure conundrum and directors' dilemma. Journal of Financial Crime, 20(3), pp.312-323. O'Leary, C., Boolaky, P. and Copp, R., 2013. The Negative Impact of Additional Legislation on Corporate Stewardship. Australian Accounting Review, 23(4), pp.357-368. Smith, K.J., 2014. Board Capital and Firm Growth-options: A study of their impact on Auditors' and Investors' assessments of board effectiveness, firm performance and risk (Doctoral dissertation, Griffith University). Solaiman, S.M., 2013. The landmark James Hardie Case in Australia: a wakeup call for non-executive directors. Walmsley, S. and Puri, R. (2011). The Centro decision - ASIC v Healey Ors [2011] FCA 717. [online] Jws.com.au. Available at: https://www.jws.com.au/en/legal-updates-archive/item/198-the-centro-decision-asic-v-healey-ors-2011-fca-717 [Accessed 23 May 2016].