The Therac-25 and Its Accident Investigation Case Study - 2

The Therac-25 and Its Accident Investigation - Case Study Example the principal of accelerating electrons so as to create high energy beams that can be used to destroy any cancerous cells without affecting the other surrounding non- cancerous tissues. For shallow tissues, accelerated electrons were enough to treat them but for the deeper ones, the electrons beams have to be converted into X-ray photons. The machine consisted of hardware and software that helped the machine run. The software also monitored the functionality status of the machine and turning on the beam. It was also responsible for turning off the beam and detecting any malfunctions. The software was responsible for running most of the machine functions in conjunction with the hardware. This therefore means that any small bug in the software will lead to malfunctioning of the machine. The software for running the Therac-25 was not extensively tested before it was deployed for use. This was due failure to follow proper system development and implementation practices. Also the programmer didn’t provide enough documentation about the machine and software errors that could guide operators on when there is malfunction and what to do. The operators therefore were in the dark most of the time despite the machine displaying various error messages as they thought was normal. The hardware that was used to measure the dosage always provided a wrong dosage reading when it as overloaded. Instead of providing a high reading instead it displayed a low reading when it was actually so high. Another defect was how the machine was made to be operated. The machine was made that the operator and the patient were to be in separate rooms to minimize effect of radiation to the operator. Therefore in case there was any overdose and the patient complaining, the operator could not hear it. Also the operator could not ascertain whether the patient was in the right position every time. This was risky and costly assumptions that lead to the occurrence of the accidents. Therefore, software

Reviewing and evaluating financial management processes Essay

Reviewing and evaluating financial management processes - Essay Example The manager takes effective measures in controlling the budgets of the organization so that the cost does not exceed the estimated budget. The allowable cost helps in determining the allowability, reasonableness and allocability of costs for the managers. Cash management and compliance of the organization are supervised under the surveillance of the manager of the organization for better performance.Matching available resources to planned activities.The four main financial records are the trading account, the profit and loss account or the income statement, the balance sheet and the cash flow statement of a company.   These financial records provide accountability, reliability and can even be used as legal evidence while taking decisions regarding the concerned organization. The financial records are tool which can constrain the individuals from engaging in corrupt practices. Conversely, the financial records can protect an innocent of false accusations. Implementation of the recor ds management control is a must for the effective financial management process of the organization. The purpose of preparing financial performance report for the organization is to bring forth the core information which would otherwise be obscured, highlighting of significant items and relationships between them, enhancing comparability and improving the understandability of the financials of the organization.The timing of the financial report is as important to the organization as that of the financial information.... Conversely, the financial records can protect an innocent of false accusations. Implementation of the records management control is a must for the effective financial management process of the organisation.2 Answer 3 The purpose of preparing financial performance report for the organisation is to bring forth the core information which would otherwise be obscured, highlighting of significant items and relation between them, enhancing comparability and improving the understandability of the financials of the organisation. Even the stability and the riskiness of the organisation can well be determined from the financial performance report of the organisation.3 Answer 4 A person can verify the accuracy of the financial management report by4: Reviewing the financial documents in a comprehensible manner Monitor the preparation of budget of the organisation Calculate realistic funding needs and identify the appropriate sources Matching available resources to planned activities Establishing a centralized database of information Ensure that all data are consistently reported amongst subsidiaries Making executives accountable for the financial reports by personally verifying their accuracy. For example: The audited financial report of a company projected in the company’s annual report portrays the present financial condition of the company. This annual report is issued for all the stakeholders of the company who takes the decision of investment after going through the financial report of the company audited by some external auditor. Answer 5 The timing of the financial report is as important to the organisation as that of the financial information. Timing has great influence in the financial reporting of an entity which constraint the official information