AIDS Case Study Essay - 2196 Words

Client Profile: Mr. Thomas is a 42 year old man admitted to the hospital with complaints of shortness of breath, fever, fatigue and oral thrush. The health care provider reviews the laboratory and diagnostic tests with Mr. Thomas and informs him he has pneumonia and is HIV positive. Mr. Thomas believes that he contracted HIV while involved in an affair with another woman three years ago. He is afraid to tell his wife, knowing she will be angry and that she may leave him. Case Study: The nurse assigned to care for Mr. Thomas reads in the medical record (chart) that he learned two days ago he was HIV positive. There is a note in the record that indicates that Mr. Thomas has not told his wife the diagnosis. To complete a†¦show more content†¦3. Discuss the ethical dilemmas inherent in this case. HIV disclosure is defined as a complex and multifaceted process of making a voluntary or involuntary decision about whom to inform about ones status, why, when, where and how . This is particularly challenging when it comes to informing patients sexual partners, also referred to as partner notification. The three approaches to partner notification include: i) source referral, whereby the health care provider encourages the patients to alert their partners themselves; ii) provider referral, whereby the health care provider notifies the partners with the consent of the patients while respecting the patients confidentiality; and iii) conditional referral, whereby the patients in agreement with the health care provider are supposed to inform their partners within a given time frame otherwise the health care provider will do so (but without revealing the patients identity)(2) 4. Does the health care provider have a legal obligation to tell anyone other than Mr. Thomas that he is HIV positive? If so, discuss. Legally, the nurse can’t tell anyone. In court notifying an HIV-positive patients partner can be argued in terms of breaching professional ethics because ethically it is wrong to disclose your patients result or diagnosis to third parties without that individuals consent.† 5. Any loss, such as loss of one’s health,Show MoreRelatedMcgill Aid Case Study1422 Words   |  6 Pagesalways there to support one another, especially in the most difficult of times. Thats why we created the Rose McGill Aid, which provides confidential financial assistance to deserving Kappas in an unexpected time of need. In 2016 through May 31, 2017, the Foundation awarded over $218,068 to 90 Kappas in need, including 32 collegiate members. One recent recipient of Rose McGill Aid recently shared, To simply say thank you doesnt seem enough, but I will say it anyway! Thank you from the bottomRead MoreFinancial Aid Case Study868 Words   |  4 Pagescrisis worldwide is often a straightforward response which can cause bigger dilemmas. Financial aid can alter the self determination in the developing country; food donations are likely to destroy the local economy making aid a permanent matter. It is likely that governments may use humanitarian relief to not intervene military . The unknown level of corruption in certain developing countries may land the aid into the wrong hands. The lack of accurate and visible data available worldwide may cause inconsistencyRead MoreBrazil Case Study- Preventing AIDS1382 Words   |  6 Pagesï » ¿Case Study – AIDS, Condoms, and Carnival MARK 4325-002 November 12, 2014 Group: Seong-eung Lee, Patricia Ortiz Mucino, Monica Romo, Brittni Johnson. 1. Comment on the Brazilian and Indian government’s strategies for the prevention of AIDS via the marketing of condoms. The strategies that the Brazilian government has implemented to prevent and combat AIDS via the marketing of condoms have been beyond successful. 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They use sharps containers from Halsey to prevent the spread of disease. There is a problem with the Halsey line of products. The protagonist (Amy) in this case has to face an ethical dilemma which forces her to choose between her moral duty to protect the customers ¡Ã‚ ¦ needs fromRead MoreThe Flaws Of State Led Humanitari anism1143 Words   |  5 Pagesspend billions on foreign aid projects aimed at helping populations rebuild themselves after a tragic event. Despite the funding and resources spent on these projects, their success rate is dismal. Coyne’s book explains the flaws of state-led humanitarianism. Using case studies that range from Afghanistan to Haiti, Coyne successfully argues against state aid proving that continuing with that approach is likely to remain unsuccessful. He further demonstrates that state aid fails to fulfill its mandateRead MoreAssessment Is The Process Of Gathering Information And Evidence For Assess A Learner1258 Words   |  6 Pagesand competence. †¢ Examining Products of Work This method is a resource used by the learner from their workplace, for example, care plans, reports, risk assessments, policies or procedures that they use or contribute to on a daily basis. It will aid in professional discussions and provide evidence of competence and knowledge. †¢ Discussion with the Learner This method involves a comprehensive discussion between learner and assessor to gather evidence of knowledge, skills, understanding and competenceRead Morehealth and safety social care1187 Words   |  5 Pagesï » ¿Assignment composition Assignment overview In this assignment you will demonstrate your knowledge and understanding of health and safety in social care settings. You will use case studies to show your awareness of the legislative framework, identify hazards and assess levels of risk. You will demonstrate your awareness of the use of care or support plans and risk assessment in social care. You will investigate topical issues, examine incidents and make assessments of the appropriateness ofRead MoreThe Importance Of Nursing Students Regarding The Recognition And Treatment Of Sepsis1533 Words   |  7 PagesSignificance of the Study The importance of this study is to figure out whether case studies are indeed helpful towards the learning of nursing students regarding the recognition and treatment of sepsis. The significance of using case studies is that the learners can utilize all their insights and different life experience to recognize the normal focal points and impediments of every result. 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Democracy †Essay Free Essays

That is to say we want to analyze the meaning of democracy and its efferent forms, study its efficiency (so to say), ponder over its limitations and compare It to other forms of government. Whether democracy was conceived of In Athens, Sparta or India Is not a topic of Interest In this paper (although there may be references to historical events In the evolution of the Idea when pertinent). What does democracy mean? Democracy comes from the Greek â€Å"rule of the people†. We will write a custom essay sample on Democracy – Essay or any similar topic only for you Order Now But as I searched for a definition of democracy in the course of research for this paper, a consistent deflation of it seemed to elude me. So we must examine some of these definitions ND try to find a core to the idea of democracy, if there exists one. Bunch of different ideas and quotes are out thro on internet †¦ Put about 4-5 of them here and discuss if them from a current or historical perspective.. Vive written down one for u: â€Å"The right to dissent without repercussions to one’s personal well-being is the core value of Democracy’ * Nathan Shrank Discuss quotes such as this to evaluate how these Ideas are Implemented In practice.. All this should take up about 500 words.. The only core value seems to be people get to elect their government.. How much of he peoples rights are respected after that greatly varies.. Forms of democracy Representative.. Constitutes parliamentary and liberal(most democracies are these) Constitutional Direct Socialist Totalitarian .. Discuss all these†¦ About 300 words.. A critique of democracy An illusion â€Å"There was no stone-pelting, nothing. There was no curfew They fired indiscriminately. † (http://www. Lengthened. Co. UK/news/world/salsa/Kashmir-burns- again-as-India-responds-to-dullest-Walt-violence-2045905. HTML). The above was said by Abdul Rasher, a Kashmir youth whose friend was gunned down by Indian army officials for holding a peaceful, nonviolent, anti-government rally in the summer of 2010 But tons was not an anomaly In ten process AT democracy In IANAL . Kashmir still remains the most militaries zone in the world with about a half a million troops on active duty (for the sake of comparison, the United States had about 165,000 troops in Iraq at its peak)(I read these fugues on CIA. Gob.. I don’t remember the exact link ). How is that a government for the people is killing its own citizens for holding a nonviolent demonstration? How is such a huge implementation of a province in a democracy justified? Even a basic understanding of the ideas of freedom and liberty that democracy entails shows how abhorrent these actions are. But these things happen, not Just in India, but in other developed counties like the United States Pansies Americans in 1942), where the rights of their citizens are violated Just when they would want to exercise them. So one must ask, are democracies really for the people? A study of history of government brutality in countries like India and the United States seem to suggest otherwise. The almost forceful takeaway of land by the Indian government in eastern India from farmers (actions which directly led to the Nasality-Moist insurgency, something the current prime minister of India called â€Å"the single biggest internal security challenge ever faced by our country. â€Å"( http:// www. Ploughshares. Ca/libraries/Execrate/CAR-Lillian. HTML)), seem to suggest otherwise. The locking up of Japanese Americans in internment camps in 1942 by Franklin Roosevelt and the Unites States government seem to suggest otherwise. The indiscriminate shooting of unarmed, nonviolent Kashmir youths (some as young as 9 ears old)shouting â€Å"Acadia! Said! â€Å"(â€Å"freedom! Freedom! â€Å") by Indian security officials seem to suggest otherwise. One gets the idea. So maybe people like Vilified Parent and Agitate Masc. are correct after all. The masses are always characterized by apathy and division, the powers to be by drive and unity (Femme, Joseph V. â€Å"Against the Masses†, Oxford 2001). Maybe all democracy does is shift the power scale, from domination by a despotic leader to manipulation by a democratic government. Maybe the people don’t really have much of a say after all. Maybe it’s Just an illusion. Majority rule Majority always gets its way.. Discuss gay rights.. Civil rights in us.. Women’s rights historically.. Religious parties like ship seen in Iambi.. Rising intolerance of secularism in India.. Majority rule can get tyrannical and the minority issues ignored when people get to decide resolutions to minority issues. The irrational voter â€Å"The best argument against democracy is a five minute conversation with the average voter. † – Winston Churchill Talk about how the common man is largely ignorant about serious issues and hence can vote against his/her interests.. An greatly discuss the recent midterms in us to make this point†¦ Basically our saying if we must solve economic issues we talk to economist.. If we must solve environmental issues we talk to climate scientists.. If we are talking bat what to teach in science class we take the consensus of scientist not what the common people of the state think (talk bat teaching creationism in school s.. A lot of states in us have majority of it people wanting creationism be taught as science even though almost no scientist believe it to be science)†¦ Not everything should be up for a vote†¦.. Economically inefficient Our a better person to write bat this Idealistic now Its Nora to apply macerate principles In practice†¦ Corrupt officials.. Apathetic citizens.. Uprisings etc.. Instable Frequent elections make the government instable†¦ Castillo of examples on the internet bat this.. Best we have? â€Å"It has been said that democracy is the worst form of government except all the others that have been tried. â€Å"- Winston Churchill Compare democracy to other forms of governments like dictatorships, communist states, anarchist, socialist,etc.. Define ND discuss each with respect to western liberal democracy.. Eve done some of it for anarchist Anarchist – Anarchists are those who advocate the absence of the state, arguing that common sense would allow people to come together in agreement to form a functional society allowing for the participants to freely develop their own sense of morality, ethics or principled behavior. (from wisped). One such current s ociety is Somalia, and it would not be hyperbole to suggest they are not doing very well. The lack of a state and police have led to nationwide lawlessness, violence and parallel the country into utter chaos. I think Somalia really characterizes the severe consequences of not having a state and is not a direction one would want their country to go in. Giving people all the power has resulted in the most powerful and the most brutal of them to take power and the rest of people losing all freedom(ironically). Conclusion/reflections Every form of government has been deemed the best by its people at its peak of popularity (the soviets considered socialism to be the best form of government until the collapse of USSR). Democracy might be the best we have, but not the best we could do. It needs to evolve as times and conditions change. When fissures arise in its implications, they must be aptly addressed instead of wallowing in the supposed preferences of democracy by saying things like â€Å"Hey, its the best we have†. But most of all people need to realize that the power that comes with democracy is not a privilege, it’s a duty that must be exercised to give it any real meaning. People need to understand the violent convulsions the state of things have gone through so they ay live in a democracy, it is not something to be taken for granted. People need to substitute their subservience with an exertion of their hard won independence. But I must confess, all the above paragraph may Just be an empty howl to the tamed and the satisfied population that constitutes most modern democracies. We may have already fulfilled Aloud Huxley prophecy of us becoming a trivial culture, drowning in a sea of irrelevance (Brave new world-aloud Huxley). So even as gays are treated as second class citizens and young gay teens are committing suicide by significant embers, Americans are more busy voting for the next American idol than care for Prop 8. Even as corruption and immorality in Indian politics continues to eat away at the nations very fabric of the nation, its citizens are preoccupied with arguing about the squad that was picked for the Indian cricket team’s next tour of wherever and pondering which Plywood movie must they see next. Hence, for all of Lemon’s passionate singing about power to the people, the hard truth might Just be that the people don’t want power, they want pleasure, and therein lies the inherent flaw of democracy. How to cite Democracy – Essay, Essays

Advance Financial Accounting Technique of Balancing

Question: Discuss about the Advance Financial Accounting for Technique of Balancing. Answer: 1.a: Asset revaluation serves as a technique of balancing the assets carrying value if any vital changes take place in of the fixed assets fair market value. Variations taking place in several factors such as time value of money and inflation rate might result in changes in the book value and market value of the assets. This can result in preparation of unreliable financial statements. Revaluation of assets is done to address such variations in market value and book value of assets to prepare accurate financial statements. As per AASB 116 of Australian Accounting Standard, revaluation of the assets including plant, property and equipment fair value of those is reliably measured and carried at a revealed amount. This is in consideration that its fair value at its revaluation date deducted from any accumulated impairment losses. Revaluation of these assets is done with adequate regularity for making sure that the amount carried is not materially different from that, which is calculated using fair value at the reporting period end. When a plant, property and equipment are revalued, any type of accumulated depreciation is anticipated on the revaluation date against the assets net and gross carrying amount. This is further restated to the revalued amount of assets. In the asset revaluation, each part of a property, plant and equipment with is cost which is significant in accordance to the items total cost is separately depreciated. The net revaluation method is documented in several inclusive incomes to the level of the credit balance prevalent in any excess revaluation in accordance of same asset class. 1.b: In the Books of Anderson Pvt. Ltd. Journal Entry Dr. Cr. Date Particulars Amount Amount ($) ($) Land (NSW) A/c. Dr. 50,000 To, Revaluation Surplus A/c. 50,000 (Being the book value of Land(NSW) revalued as per its Current Fair Value) Buildings (NSW) A/c. Dr. 10000 Accumulated Depreciation A/c. Dr. 20000 To, Revaluation Surplus A/c. 30000 (Being the book value of Building (NSW) revalued as per its Current Fair Value after adjusting with the related accumulated depreciation) Loss on Revaluation A/c. Dr. 30000 To, Land (Qld.) A/c. 30000 (Being the book value of Land (Qld) revalued as per its Current Fair Value) Loss on Revaluation A/c. Dr. 10000 Accumulated Depreciation A/c. Dr. 45000 To, Buildings (Qld.) A/c. 55000 (Being the book value of Building (NSW) revalued as per its Current Fair Value after adjusting with the related accumulated depreciation) Revaluation Surplus A/c. Dr. 80000 To, Loss on Revaluation A/c. 40000 To, Income Statement A/c. 40000 (Being the excess surplus in Revaluation A/c. transferred to Income Statement) 2.a: Ascertainment of Fair-Value of Debentures:- Formula = C x [{1-1/(1+y)n}/y] + [V/(1+y)n] Where, C = Coupon Payment y = Semi-Annual Yield Rate n = No. of Coupon Payments V = Book Value of Debentures Book Value of Debentures ($) 100000 Coupon Rate p.a. 6% Semi Annual Coupon Rate 0.03 Coupon Payment ($) 3000 Yield Rate 4% Semi Annual Yield Rate 0.02 Total Period (in Years) 6 No. of Coupon Payments 12 Fair Value of Debentures 110575. 2.b:- i) In the Books of Kruger Ltd. Journal Entry Dr. Cr. Date Particulars Amount Amount ($) ($) 1st July,2015 Cash A/c. Dr. 110575 To, Debenture A/c. 100000 To, Security Premium A/c. 10575 (Being debentures issued at premium with a coupon rate of 6% p.a.) ii) In the Books of Kruger Ltd. Journal Entry 31st Dec,2015 6% Debenture Interest A/c. Dr. 3000 To, 6% Debenture Holders A/c. 2100 To, Income Tax Payable A/c. 900 (Being interest due for 6 months on 6% debentures and 30% tax deducted at source) 31st Dec,2015 6% Debenture Holders A/c. Dr. 2100 To, Cash A/c. 2010 (Being semi-annual interest paid to 6% debenture holders) iii) In the Books of Kruger Ltd. Journal Entry 30th June ,2016 6% Debenture Interest A/c. Dr. 3000 To, 6% Debenture Holders A/c. 2100 To, Income Tax Payable A/c. 900 (Being interest due for 6 months on 6% debentures and 30% tax deducted at source) 30th June ,2016 6% Debenture Holders A/c. Dr. 2100 To, Cash A/c. 2010 (Being semi-annual interest paid to 6% debenture holders) 30th June ,2016 Income Tax Payable A/c. Dr. 1800 To, Cash A/c. 1800 (Being tax deducted on interest paid) 30th June ,2016 Income Statement A/c. Dr. 4020 To, 6% Debenture Interest A/c. 4020 (Being interest on debenture transferred to Income Statement) 3.a: Calculation for Yearly Gross Profit:- 2015 2016 2017 Cost for the year 10 18 12 Total Estimated Cost of the Contract 40 40 40 Percentage of Completion 25.00% 45.00% 30.00% Total Contract Value 50 50 50 Revenue Recognized 12.5 22.5 15 Gross Profit 2.5 4.5 3 3.b:- In the Books of Sun City Ltd. Journal Entry Dr. Cr. Date Particulars Amount Amount ($) ($) 2015 Construction in Process A/c. Dr. 2.5 Construction Expenses A/c. Dr. 10 To, Construction Revenue A/c. 12.5 Pretoria Limited A/c. Dr. 12 To, Billings A/c. 12 Cash A/c. Dr. 11 To, Pretoria Limited A/c. 11 3.c:- In the Books of Sun City Ltd. Journal Entry Dr. Cr. Date Particulars Amount Amount ($) ($) 2015 Construction in Process A/c. Dr. 2 Construction Expenses A/c. Dr. 10 To, Construction Revenue A/c. 12 Pretoria Limited A/c. Dr. 12 To, Billings A/c. 12 Cash A/c. Dr. 11 To, Pretoria Limited A/c. 11 4.a: Asset revaluation serves as a technique of balancing the assets carrying value if any vital changes take place in of the fixed assets fair market value. Variations taking place in several factors such as time value of money and inflation rate might result in changes in the book value and market value of the assets. This can result in preparation of unreliable financial statements. Revaluation of assets is done to address such variations in market value and book value of assets to prepare accurate financial statements. As per AASB 116 of Australian Accounting Standard, revaluation of the assets including plant, property and equipment fair value of those is reliably measured and carried at a revealed amount. This is in consideration that its fair value at its revaluation date deducted from any accumulated impairment losses. Revaluation of these assets is done with adequate regularity for making sure that the amount carried is not materially different from that, which is calculated using fair value at the reporting period end. When a plant, property and equipment are revalued, any type of accumulated depreciation is anticipated on the revaluation date against the assets net and gross carrying amount. This is further restated to the revalued amount of assets. In the asset revaluation, each part of a property, plant and equipment with is cost which is significant in accordance to the items total cost is separately depreciated. The net revaluation method is documented in several inclusive incomes to the level of the credit balance prevalent in any excess revaluation in accordance of same asset class. 4.b: In the Books of AD Pvt. Ltd. Journal Entry Dr. Cr. Date Particulars Amount Amount ($) ($) Land (NSW) A/c. Dr. 50,000 To, Revaluation Surplus A/c. 50,000 (Being the book value of Land(NSW) revalued as per its Current Fair Value) Buildings (NSW) A/c. Dr. 10000 Accumulated Depreciation A/c. Dr. 20000 To, Revaluation Surplus A/c. 30000 (Being the book value of Building (NSW) revalued as per its Current Fair Value after adjusting with the related accumulated depreciation) Loss on Revaluation A/c. Dr. 30000 To, Land (Qld.) A/c. 30000 (Being the book value of Land (Qld) revalued as per its Current Fair Value) Loss on Revaluation A/c. Dr. 10000 Accumulated Depreciation A/c. Dr. 45000 To, Buildings (Qld.) A/c. 55000 (Being the book value of Building (NSW) revalued as per its Current Fair Value after adjusting with the related accumulated depreciation) Revaluation Surplus A/c. Dr. 80000 To, Loss on Revaluation A/c. 40000 To, Income Statement A/c. 40000 (Being the excess surplus in Revaluation A/c. transferred to Income Statement) Bibliography:- Deegan, C., (2013).Financial accounting theory. Australia: McGraw-Hill Education. Horngren, C.T., Sundem, G.L., Schatzberg, J.O. and Burgstahler, D., (2013).Introduction to management accounting. London: Pearson Higher Ed Jakob, K., (2016). BFIN 429.02: Financial Management I-Theory and Analysis. Berlin: PHI Learning. Kaplan, R.S. Atkinson, A.A., (2015).Advanced management accounting. Berlin: PHI Learning. Neely Jr, P. Muhammad, R., (2016). Fair Value Accounting on the Housing Crisis.Business and Management Studies,2(3), 1-8. Vernimmen, P., Quiry, P., Dallocchio, M., Le Fur, Y. Salvi, A., (2014).Corporate finance: theory and practice. New Jersey: John Wiley Sons. Weil, R.L., Schipper, K. Francis, J., (2013).Financial accounting: an introduction to concepts, methods and uses. London: Cengage Learning. Yao, D.F.T., Percy, M. Hu, F., (2015). Fair value accounting for non-current assets and audit fees: evidence from Australian companies.Journal of Contemporary Accounting Economics,11(1), 31-45.