Leslie Fay Companies - 1023 Words

Leslie Fay Companies Paul Polishan apparently dominated Leslie Fay s accounting and financial reporting functions and the individuals who were his subordinates. What implications do such circumstances pose for a company s independent auditors? How should auditors take such circumstances into consideration when planning an audit? My question for the Leslie Fay Companies case focuses on the actions of Paul Polishan and the effect his self-established tyranny over the financial information of the Leslie Fay Companies would have on the auditing process. Paul Polishan, a 1969 accounting graduate, was hired by the Leslie Fay Companies right out of college. The Leslie Fay Companies made women s clothing, particularly focusing on†¦show more content†¦It is also a great deal more costly to all parties, the auditing firm and the client because it will be much more time consuming to check everything and because of the need for a much higher degree of thoroughness. If internal controls are incredibly bad or virtually nonexistent, then it is not even worth the time, effort, or hassle for an independent auditor to attempt to audit a company, such the Leslie Fay Companies. There is just too great a risk for the public accounting firm performing the independent audit to take the company on as a client. The threshold will be considerably lower and a whole lot more evidence will need to be gathered throughout the audit in order to meet this lower threshold. BDO Seidman, the public accounting firm who was the independent auditors for the Leslie Fay Companies, unfortunately, got the raw end of the deal having been caught up in this major accounting fraud, and signing off unqualified opinions for the Leslie Fay Companies falsified financial statements during the years the accounting fraud was taking place. The auditing program for a company such as Leslie Fay would have to be more carefully planned out. Each step of the auditing program would require a high level of scrut iny and have to be meticulously carried out to plan. I would say there has to be a focus on the firm inquiry of employees especially those under a man like Paul Polishan and a constant stand of self-independence, not allowing theShow MoreRelatedThe Leslie Fay Companies1891 Words   |  8 PagesThe Leslie Fay Companies, which is a manufacturer of women’s apparel, was founded by Fred Pomerantz. The company is based out of New York, and Fred Pomerantz made the company public in 1952. However, Fred Pomerantz ended up taking the company back to a private entity for a few years in the 1980’s due to a buy out from his son John Pomerantz. The Leslie Fay Companies became public again in 1986. After John Pomerantz had taken over the company, profits started skyrocketing even though theRead MoreEssay about Leslie Fay Case1029 Words   |  5 Pages ACCT 497 Writing assignment 1 Siqi Wang The Leslie Fay Companies Analytical Procedures Report Executive Summary After reviewing the Financial Report from The Leslie Fay Companies from 1987 to 1991, I made ratios of Balance Sheet and Income Statement to start with audit planning, which could help us make comparison directly. Also, the calculation of ratios in liquidity, activity, profitability and solvency contains in my report. The purpose of analytical procedures is to detect â€Å"red flags†Read MoreEssay about Leslie Fay Case663 Words   |  3 PagesThe Leslie Fay Companies Knapp Case 1. The financial statement items that I believe should have been particular interest to BDO Seidman are the inventory primarily and then the sales. BDO Seidman should have noticed that according the ratios, the sales were at a steady rate until the year 1991. The inventory of the company was also having issues with sales due to Leslie Fay not keeping up with the latest fashions and because of a slight recession. According to the ratios and common size statementRead MoreLeslie Fay1031 Words   |  5 PagesThe Leslie Fay Companies (Leslie Fay) was a designer specializing in women’s stylish dresses. The company was run by Fred Pomerantz and subsequently by his son, John Pomerantz. Both Pomerantz men were known for their lavish lifestyles and overbearing personalities. Fred had hired Paul Polishan right out of college in 1969 to join the accounting staff at Leslie Fay. Polishan would later go on to become the company’s CFO. Polishan, as it seemed, had an even mo re overbearing personality than eitherRead MoreCommon Sized Financial Statements For Leslie Fay1488 Words   |  6 Pages1. Prepare common-sized financial statements for Leslie Fay for the period 1987–1991. For that same period, compute for Leslie Fay the ratios shown in Exhibit 2. Given these data, which financial statement items do you believe should have been of particular interest to BDO Seidman during that firm’s 1991 audit of Leslie Fay? Explain. The Leslie Fay Companies Common-sized Balance Sheets 1987–1991 (in millions) ASSETS 1991 1990 1989 1988 1987 Current Assets: CashRead MoreLeslie Fay case1100 Words   |  5 PagesLeslie Fay Case 1. After reviewing the common size financial statements and the key ratios of Leslie Fay, there some of the financial statement item that should have been of particular interest to BDO Seidman: 1).Sales: the sales has been growing steadily except the slight drop in 1991, which is contrary to the industry recession. 2). Inventory: Leslie Fay has been known for not catching up the fashion, there should be inventory write-off issue in the apparel industry, which havent been reflectedRead MoreAn Evaluative Report On Company Fraud2177 Words   |  9 PagesAn Evaluative Report on Company Fraud How does a company truly know if they have accurate check and balancing in place to detect malicious activity that may impact financial statements? The main obligation for the sufficiency and release in the company’s annual statements resides within the management of the company (Whittington Pany, 2014). It is a critical component, for management to have a strong financial management system that is documented, meaningful and well-considered accounting policiesRead MoreLeslie Fay Case2628 Words   |  11 Pages(Gupta, 2004). The financial ratios are then compared with the entity s ratios for prior periods as well as with ratios for other businesses in the same industry. A comparison with the industry ratios would have warned BDO of some irregularities in Leslie Fay s financial statements. BDO Seidman should have been interested some important ratios that would help in determining the accuracy of the financial statements that had been prepared by Polishan and his staff. The im portant ratios include the liquidityRead MoreEarnings Management Hw1040 Words   |  5 Pages1. What is earnings management? The companies use earnings management as a strategy by which they can easily control and manipulate their earnings to reach their pre-determined earning target. 2. Why do companies employ earnings management techniques? Accountants cannot predict every business structure, every new and innovative transaction. Therefore, they build up principles that allow for flexibility so that they can adapt to changing circumstances. However, people make use of that flexibilityRead MoreCost accounting chapter 12 answer key Essay6232 Words   |  25 Pagescompared to that of competitors. It is important when discussing performance measurement that the performance of the manager(s) be separated from the performance of the company (or business unit). Often, the managers might be performing well (poorly) although the organization is performing poorly (well). It is not uncommon for companies to place their best managers in units that are struggling. The balancing act firms must always perform when compensation is tied contractually to performance is between

Heroin Addiction Methadone Maintenance Free Essays

Liberty University Disintermediation, aka: heroin, smack, horse, black tar, china white, and H, the slang names are as numerous as the places you can score this highly addictive narcotic. Heroin, a derivative of morphine, via opium, which comes from the resin of the Paper cuneiform plant has been in use for nearly 3500 years (Dowdies,2012, p. 137). We will write a custom essay sample on Heroin Addiction Methadone Maintenance or any similar topic only for you Order Now To understand the fascination, addiction, and potential therapies of heroin, we must first understand its history. Before man knew anything about chemicals and rugs, they knew about the land the animals and plants that were used in relieving various ailments. Prehistoric man noticed that if they ingested the resin from the opium poppy there was pain relief. In the late sass’s, a German merchant named Frederica Brayer invested in scientific research and with the help of a young German pharmacist call Frederica Serener purified the main active ingredient of opium (Dowdies, 2012). Serener named his new drug â€Å"morphine† after the Greek god of dreams â€Å"Morpheme†, which later would be renamed morphine. Heimlich Dresser joined Brayer in his hunger for producing chemical based medications, and ended up evildoing two of the most famous drugs in the world today. By adding two acetylene groups to the morphine molecule, they developed the drug the coined â€Å"Heroin†, and a year later, they developed a natural drug of salicylic acid, which they named â€Å"Aspirin. † Brayer would go on to bottle and distribute a pre-war version named â€Å"Heroin†, named after the common word â€Å"heroic† meaning heroic- known to German doctors to mean â€Å"power! The bottle labeled simply â€Å"Heroin† was available to the public, containing 5 grams of heroin substance and indications included alleviation of pain o the suffering. By the early sass’s, an article entitled ‘The Heroin Habit Another Curse’ was published in the Alabama Medical Journal, drawing attention to the severe withdraw symptoms of those using heroin, but this would not stop ot her physicians from abandoning the highly effective drug. Another physician C. D. Track), went on to write that â€Å"l feel that bringing charges against heroin is almost like questioning the fidelity off good friend. I have used it with good results† (History Today,Heroin: A Hundred-Year Habit). There was such a success in the reduction of pain in the offering community that even physicians were reluctant to give up such a successful drug. It seemed that there was evidence that morphine had a huge potential for addiction; so in response they had suggested heroin in its place. Ironically, this would be one of the medical community biggest mistakes. The United States became one of the first to notice the serious problem of addiction as other countries had already enacted controls of dangerous drugs. The U. S. Constitution however, allowed this to be monitored on a state-by-state level, making each state responsible for the regulation of the drug. This would lead many states to putting the restrictions upon the people and giving the physicians the decision to prescribe it as necessary, leading to what would be a â€Å"black market† for the highly wanted drug. Even with the Pure Food and Drug Act of 1906, that demanded all drugs be labeled with the contents of their products, there was opium, cocaine, or even cannabis (U. S. Dept. Of Health and Human Services). This new addition of the labeling seemed to carry some weight, as many people began to worry about addiction; not before however there was an estimated quarter of a million Americans suffering from it. Jump ahead into the twenty-first century and the statistics may have changed somewhat, but not drastically. What has been a significant factor is the crime rate increase in order for those addicted to stay â€Å"well. † Communities faced with how to treat the opiate addicted; beyond the obvious by placing them in Jail or prison. The behavior of crime may be rehabilitated, but not the addiction itself, which for most was the only driving factor. It’s a vicious cycle, and for most the frustration is bigger than their habits. Some countries, such as the United Kingdom do have physicians who will prescribe iron (although rare) for the addict unable to reap the benefits of methadone maintenance, or the terminally ill suffering extreme pain. Specialized â€Å"injecting centers† are available to addicts trying to dodge the street heroin complexity, in countries such as Switzerland, Germany, Holland, Australia and even Canada. There are still very strict laws enforced with the purchasing or smuggling of heroin in these countries, thus rigid program regulations must be followed. Methadone maintenance treatment (MAT) remains the preferred form of treating opiate addiction, and â€Å"has demonstrated strong efficacy in the outpatient treatment of opiate dependence (Hetman et al, 2009). For those familiar with MAT, usually those who suffer from opiate dependence, healthcare professionals, and the rehabilitation community, there are mixed feelings. The term MAT can be misunderstood, â€Å"perhaps micrometeorites when called a treatment for opiate (narcotic-analgesic) addiction, is simply systematic dispensation of a synthetic Podia† (Meyers Salt, 2013) that curbs the withdrawal symptoms. For many, these programs have allowed the addicted to return to social stability, stop criminal activities, and enter back into he workforce or educational world. The HIVE/AIDS community has really shown significant advantages to the MAT programs, thus reducing the number of DID (intravenous drug users) contracting the virus via hypodermic needles and tainted â€Å"works. † MAT has shown to be effective because of its ease of administration of the synthetic Podia, which is generally liquid and taken once per day at a highly regulated center. The runny nose, chills, stomach cramps, nausea and vomiting, skin crawling that many heroin users suffer from while trying to â€Å"kick it† are absent when taking methadone. The program doses the client with a leveled amount of methadone, allowing the patient to attend to â€Å"normal activities† such as driving, studying, working, without the worries of sickness. These programs generally have very strict rules and are governed by the government, specifically the Drug Enforcement Agency. Psychotherapy along with MAT is the choice of most clinics, and people generally feel strongly one way or the other about such programs. In a 2013 research project, the behaviors concerning MAT were becoming more positive, as the research becomes more readily available to the general public. For the U. S. And other countries, MAT has remained â€Å"controversial for a long period of time† (You, L. , et al.. ). For many years, public viewed MAT as simply a trade out for the heroin user, and thus did not change their addictive behaviors, only their cravings. A combination of counseling and psycho-pharmaceutical support to methadone detoxification is most effective† (Milky, 1988 – via Myers Salt, 2013), although many chronic long term heroin users may be in such a program on a maintenance level of treatment, Just as a diabetic takes his insulin, thus the heroin addict take his methadone. This is where many critics of MAT occupy its strongest argument. MAT has been c alled the â€Å"outcast stepsister in the addictions field† (Myers Salt, 2013); with MM clients being stigmatize by everyone from peers to the entire healthcare system, even the addictions field itself. Today’s communities seem to be changing, as a current 2013 Brown University research report indicates; â€Å"The choice of treatment has to be individualized to their risk factors and the overall conditions as they enter the MAT† (Psychopathology Update, 2013). For many heroin addicts, the addiction is the beginning of a long line of difficulties, thus the program often elapse with a great deal more than dosing and addiction counseling. Many addiction counselors find themselves being solicitors of social services such as housing, food stamps, medical care, and often many doors remain closed to the addict using MAT. Again, it is a misrepresentation of program that is making changes in the lives of those suffering from addiction, no matter the path leading to it. The percentage of â€Å"no use† clients within the MAT program show a 48% recovery rate during the first 90 days, however relapse commonly takes place within the first six months of treatment (Dept. Of Addictive Behavioral Medicine-Europe). This is considered a â€Å"bump in the road†, as relapse is part of the healing process when talking addictions. Despite the effectiveness and widespread use of MAT, and the demonstrated benefit of combining MAT with other more intensive forms of treatment, integration remains a controversial topic† (Hetman, et al, 2009). Many traditional treatment centers such as those who utilize the 12 Step philosophies, assert that MAT is incompatible with recovery and the abstinence-based treatment models, thus creating a division among them. This kind of thinking is yet another pitfall that c arries the heroin addict seeking MAT, into â€Å"secretive mode. In conclusion, heroin addiction and the steps it takes to reach recovery, is anything but uncomplicated. Heroin has the stigma of being the drug that carries names like â€Å"Junkie† and â€Å"channel swimmer† referring to the needle users of heroin, and the works of â€Å"chasing the dragon†, â€Å"kicking’ it†, or â€Å"having a monkey on my back†. For years, it was considered the poor man’s drug, and today, it’s the middle class women and youth that favor its warm, soothing effects. No matter the hundreds of names it’s called from china white, to black tar, it’s a universal problem with America being one of its number one customers, consuming over 60% f the heroin hitting the streets worldwide (Meyers Salt, 2013). How to cite Heroin Addiction Methadone Maintenance, Papers

An Approach Model for Employees Improving Quality of Work free essay sample

Iranian J Publ Iranian J Publ Health, Vol. 36, No. 4, 2007, pp. 81-86 Health, Vol. 36, No. 4, 2007, pp. 81-86 Original Article An Approach Model for Employees Improving Quality of Work Life (IQWL) *H Dargahi 1, J Nasle Seragi 2 1 Dept. of Health Care Management, School of Allied Health Medicine, Medical Sciences/University of Tehran, Iran 2 Dept. of Occupational Health, School of Public Health, Medical Sciences/University of Tehran, Iran Abstract ch Keywords: Quality of life, Model, Employees, Iran ive Background: Organizational features can affect how employers view on their QWL is an important consideration for employees interested in improving employees job satisfaction. The research reported here aimed to provide the processes used to investigate and implement a pathway for TUMS Employees Improving of Quality of Work Life as an approach model. Methods: A Quality of Work Life Strategic Planning Committee was formed to focus on enhancing TUMS employees quality of work life. In the next step 30 QWL teams consisting of managers and employees were conducted in each of 15 as all of TUMS Hospitals. We will write a custom essay sample on An Approach Model for Employees Improving Quality of Work or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Committee members identified similar key themes of dissatisfaction. Based on the key themes identified, a survey was developed by QWL Strategic Planning by the questionnaires which distributed to 942 employees and 755 of them were returned. The collected data were saved by SPSS software and analyzed by statistical method. Results: The results from the survey showed that the perceived strongest areas among 12 categories developed by QWL Strategic Planning Committee that employees agreed to improve on their QWL were communication, leadership monetary an non- monetary compensation and support. This committee evaluated the outcomes of QWL managers and employees teams to improve the employees, quality of work life at 15 TUMS Hospitals. Conclusion: The QWL Strategic Planning Committee recommend a new approach model to suggest the ways which impressive on the employees improving QWL. Introduction There is not a common accepted definition for quality of work life. In health care organizations, such as hospitals, quality of work life (QWL) has been described as referring to the strengths and weakness in total work environment (1). Organizational features can affect how employees view on their quality of work life. It is an important consideration for employees to be interested in improving their job satisfaction (2). Organizational features such as policies and procedures, leadership style, operations, and general contextual factors have a profound effect on how employees view the quality of their work life. QWL is an umbrella term which includes many concepts. Because the perceptions held by Ar of SI employees play an important role in their decision to enter, stay with or leave an organization, it is important that employees perceptions be included when assessing QWL (3). Achievement of the improving quality of work life (IQWL) promotes the better use of existing workforce skills and increased employees involvement. Most importantly, it encourages and supports the enhancement of the internal skills base to create a more professional, motivated and efficient working environment. There are several frameworks used by organizations to improve their performance through the development of their employees. The standard framework supports continuous improvement by encouraging managers to evaluate the internal 81 *Corresponding author: Tel: +98 21 88965608, Fax: +98 21 88951775, E-mail: [emailprotected] ums. ac. ir D (Received 19 Jan 2007; accepted 6 Aug 2007) www. SID. ir H Dargahi, J Nasle Seragi: An Approach Model for Materials and Methods To assist in achieving defined objectives and recognition of quality work life issues and indicators, the Quality of Work Life Strategic Planning Committee was formed in Tehran university of Medical Sciences. The members of this committee were two hospital medical managers, two hospital administrators and one occupational health expert teamed to gather to determine strategic planning and priority to focus on enhancing the quality of work life of TUMS Employees. In the first meeting, this committee ensured a continued commitment to improve and focus on the QWL of TUMS Hospitals Employees as an approach model and recommended that 30 QWL teams consisting of mangers and employees were conducted in all fifteen of TUMS hospitals. Manager’s teams were formed with TUMS Hospitals Nursing Administrators and Head of Clinical and Supportive departments. Employee’s teams were formed with representatives of TUMS Nursing, Supportive and Paramedical employees. QWL committee members spent additional time to gather the information about the employees improving QWL at each hospital. Following sev- ive ch 82 Ar of SI Results functions which shape their organizations, effectiveness. Such functions include performance management mechanisms, employee’s career development, and employees’ involvement. A tried a tested framework allows health care organizations such as hospitals to address key issues that are of concern for hospitals (4). Therefore, a high QWL is essential for health care organizations to continue to attract and retain employees (5). QWL is a comprehensive program designated to improve employees satisfaction (6). Several studies found a strong relationship between job satisfaction and QWL for health care organizations employees (7). The research reported aimed to provide the processes used to investigate and implement a pathway for TUMS Hospitals Employees as an approach model to improve QWL for them. eral meetings, 30 QWL teams identified similar key common themes of dissatisfaction. These data are showed in Fig. 1. QWL teams declared these data to QWL Strategic Planning Committee. At first, based on the identified key themes a total of 12 areas were developed by the QWL Strategic Planning Committee (Fig. 2). In the next step, a cross- sectional, descriptive and analytical survey with 942 employees as 20% of total employees at 15 TUMS hospitals were asked to rate of their agreement or disagreement in relation to a series of statements using Lickert Type Scale were developed by QWL Committee as shown in Fig. 2. However, the questionnaires were distributed to 15 TUMS Hospitals’ Employees and 755 of them were returned, the response rate achieved to 90%. A number of employees were chosen to offer written comments. Many of the comments mirrored those that were made in the QWL Teams and Strategic Planning Committee. The collected data were analyzed by SPSS software. The results were broken into four sections of employees just managers, nurses, supportive (non- clinical) and paramedical employees. 2/3 of the employees believed that they were unsatisfied because they could not participate in decision-making. Only 20% of the respond ants indicated that they were satisfied and very satisfied with their job motivation. 54. % of the respondents believed that their managers and supervisors did not observe fundamentals of human relations in their hospitals. 2/3 of the respondents had not trust to their senior management. The vast majority (96. 9%) of the respondents indicated that they are paid not enough. The vast majority (98. 4%) of the respondents indicated that they were unsatisfied with their job welfare. D www. SID. ir Iranian J P ubl Health, Vol. 36, No. 4, 2007, pp. 81-86 The vast majority (92. 3%) of the employees believed that they were unsatisfied with cash payment to them. All of the employees expressed that they were unsatisfied with non cash payment to them. 72. 3% of the employees believed that they were unsatisfied with support from their supervisors. According to the results, there were no observable differences among the four groups in their rating of respect. †¢ Human resource issues relating to workload and staffing †¢ Management practices †¢ Leadership issues †¢ Inadequate rewards and income †¢ Loss of respect , trust and income among people †¢ More involvement in decision making Identified need from assistance for employees to deal with burnout and change †¢ Care taking function is not supported by TUMS Hospitals as a whole Fig. 1: Dissatisfaction Themes form employees and managers QWL teams. 1. 2. 3. 4. 5. 6. 7. 8. 9. Organization commitment Trust Ar Fig. 2 : Set of 12 dissatisfaction measures developed by QWL Strategic Planning Committee ch Support 11. Respect Monetary Compensation Non monetary Compensation Leadership Attendance management Communication between managers and employees Communication between managers and managers 0. Overall Communication 12. Recognition ive of SI 83 D www. SID. ir †¢ Poor communication between employees and management H Dargahi, J Nasle Seragi: An Approach Model for Fig. 3: New Structural Approach Model to improve QWL at TUMS Hospitals, 2005 Discussion The results showed that the perceived strongest areas among 12 categories developed by QWL Strategic Planning Committee that employees agreed to improve on their QWL, were communication, leadership, monitory and non monitory compensation , and support. High scores for poor communication were noted between managers/supervisors with employees need improvement. Though, the developments of a â€Å"communication strategy† suggest establishing clear communication focusing on linkages between managers and employees. The most important predictable QWL belief the organization carries out is mission statement, good communication, good organization support for training and development, good decision latitude and being satisfied with the organizations recognition of employees contribution (8). Areas outlined for leadership improvement include visibility of senior leaders, increased awareness of employees needs and perspectives including increasing of opportunities for participitation in decision making. Canadian Nurses Association Position Statement identified the following elements for which stakeholders in health care field have a responsibility: †¢ Staffing decisions based on existence with direct input from professional nurses. †¢ Opportunities for nurses at all levels to participate in decision making. 84 Ar h ive of SI †¢ Support for nurses to use evidence- based decision making (9). A formal, organization- wide system of monetary and non monetary compensation and rewarding employees for their accomplishments would be highly beneficial. Increased workload and fiscal restraint occurred in recent years, left employees feeling pressure in their jobs. It seems that the support structure at 15 TUMS Hospitals should be reviewed for improvement and available to employees, including review of workload and support from supervisors. Wood ward studied about supervisor social support scale included supervisor helpfulness. Concern the welfare of employees and ability to facilitate effective interaction among employees in a large teaching hospital at Ontario (10). The information that gathered and analyzed by QWL managers’ teams and QWL employees teams in each TUMS Hospitals represented to QWL Strategic Planning Committee. QWL Strategic Planning Committee evaluated the results from this survey and developed new approach model to improve the employees, QWL at 15 TUMS Hospitals (Fig 3). The Chancellors Coordinating Committee on QWL was formed late 2002 to provide a point of coordination and support to advance the QWL for University of Californias Employees. The committee focused on three areas- communications, training and rewards. Recognition all of which D www. SID. ir Iranian J Publ Health, Vol. 36, No. 4, 2007, pp. 81-86 were identified as priorities by the chancellors based on results of employees survey (11). One of the initial goal of the QWL Strategic Planning Committee was the collaborative effort to define what an organization looks like with a high QWL. The committee created the following philosophy, which continuous to be celebrated to day: An organization with a high QWL is an organization that promotes and maintains a work environment that results in excellence in everything it does-by ensuring open communication, respect, recognition, truss, support, well being and satisfaction of its members, both personality and professionalism. The results of a survey were conducted in Canada at 2001 showed that QWL is a multidimensional construct and a global evaluation of ones workplace and context. The implications of these finding are currently being deliberated as they relate to improving QWL with each health care organization (12). The QWL Strategic Planning Committee recommend 15 TUMS hospitals as new approach model to suggest the ways which impressive on the employees improving QWL as below : Communication: It investigates the ways not only to enhance employees skills on the quality assurance system, but to keep the system updated and organized, ensuring edified and easily available. Reward and recognition: It will significantly improve one initiative includes the development of a â€Å"star performer program to allow all employees to recognize each other. Any employee that receives a star performer note is visited by TUMS Hospital Senior Management and presented with a â€Å"QWL Star â€Å"to recognize how important each of them is to the organization. Attendance Management: It suggests turning the pre-existing attendance management policy from one that appears to pu nish employees for absenteeism, to one that rewarded employees for working to reduce their absenteeism. This may be achieved by developing a reward system for employees who worked for a three- month period without taking on unscheduled day off. Each ch ive quarter, a draw is held for prizes. To create further incentives, approval is received to create a grand prize for employees not to take day off and do additional work. There will be very positive feedback from employees and resulting in a reduction in absenteeism. Leadership: It investigates leadership and literature attempting firstly to gain a better understanding of leadership techniques to find how practices at each TUMS Hospitals. The outcome to date is the development of a leadership education program to educate our management on the concept of leadership. Support and Decision Making: It investigates employees participitation in decision making is a good opportunities to be satisfied with their job. QWL in Health Care Services organizations accreditation is a major step forward. Many concurrent initiatives across Canada address employees QWL needs and concerns from different angles. There is also significant progress in this direction in the United Status where the Joint Commission on Accreditation of Health Care Organization (JCAHO) has committed to improve the quality of health care work place (13). We look forward to perform our Approach Model outcomes to improve QWL of TUMS Hospitals Employees in future. Ar of SI References Acknowledgements We would like to thank Medical Sciences/Tehran University Hospitals senior managers and employees because this survey would not have been possible without their assistance. This research has been supported by Medical Sciences/Tehran University. The authors declare that they have no Conflict of Interests. 1. Knox S, Irving JA (1997). Interactive quality of work life model applied to organization. Jona, 271:39-47. 2. Kruger P (2002). Organization predictors of job satisfaction findings from Canadian mul85 D www. SID. ir H Dargahi, J Nasle Seragi: An Approach Model for 3. 4. 5. 6. 7. 86 Ar ch ive tisided quality of work life cross-sectional survey. BMC Health Services Research, 2(6):1-12. Yoder L (1995). Staff nurses career development relationships and self- reports of professionalism, job satisfaction, and intent to stay. Nurse Res, 44(5):290-97. Anonymous (2005). Improve the performance of your organization. A guide to investors in people and improving quality of work life (IQWL) practice plus for the NHS. Available from: www. Investor inpeople. Co. Uk/health Sendrich K (2003). Putting the emphasis on employees as an award. Winning employer. Baptist Health Care has distant memories of the workplace shortage. Trustee January, P (G-10). Anonymous (2005). Frequently asked question. Available from: http://www. Hhs. Gov/ohr/faqs/index. Html Blegen M (1999). Nurses job satisfaction. A Meta- analysis of related variable. Nurse Res, 42:36-41. 8. Joseph J, Deshpande SP (1997). The impact of ethical climate on job satisfaction of nurses. Health Care Manage Rev, 22(1):76-81. 9. Graham SL (2001). Quality Professional Practice Environment for registered nurses. Canadian Nurses Association. Position Statement, Ottawa. 10. Woodward C (1999). The impact of re- engineering and other cost reduction strategies on the staff of a large teaching hospital: A longitudinal study. Med Care, 37(6): 556-69. 11. Anonymous (2005). Chancellor forms committee to address work life issues. University of California, San Francisco. Available from: www. Pub. UCSF. Edu 12. Lohfeld L (2000). Personal Communication. ST. Josephs Health system Quality of Work Life Technical Reports. 13. Eisenberg JM (2001). â€Å"Does a Healthy Health care workplace produce higher quality careâ€Å"? The joint commission journal on quality improvement. 27(a):444-57. of SI D www. SID. ir