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Monday, August 24, 2020
Cost Information and Decision Making Free Essays
string(54) development and manufacture of units of production. Q 1: 10 imprints For what choices would assessed cost data be valuable on the off chance that you were an emergency clinic overseer? The Director of a Cinema corridor? The Marketing VP of a bank? Cost data is the data about the various costs that are caused in the activity of the association or a business procedure. Here the expense incorporates all cost like material cost, work expenses, and all other overhead costs that are brought about relying upon the kind of business they works. The primary destinations of cost data are: 1)To find out the expense per unit for various items. We will compose a custom exposition test on Cost Information and Decision Making or then again any comparable subject just for you Request Now 2)To have right examination about the expense brought about. 3)To reveal wellspring of wastage whether material, time or costs. 4)To give essential information and fill in as a manual for value fixing. 5)To uncover the wellspring of economy. 6)To assistance in arrangement of spending plan. 7)To sort out inward review framework to guarantee compelling working. Emergency clinic ADMINISTRATOR: In emergency clinic, various expenses are included, for example, on acquisition of various types of meds, types of gear, anti-microbials, and so forth and for utilizing various individuals where they are expected to pay compensations and wages and so forth they ought to likewise bring about transportation cost and other overhead expenses for the activity of everyday tasks. They ought to learn the expense acquired on the meds, pay rates and wages to the staff and representatives, and to realize all out units expended during certain timeframe, what number of individuals are utilized and their adequacy in their work. So by having cost data, it helps the clinic head in settling on choices like: a)How much amount of what medication ought to be requested inside the particular timeframe? b)How numerous individuals to be utilized and at what wages or compensations? c)What are required and so forth? d)Helps in finding out various measure of financial plan for various exercises, materialsâ⬠¦. And so forth. e)It likewise helps in on what field the preparation and advancements are required. Chief OF CINEMA HALL: Being an executive of a film lobby it is critical to have cost data about the complete expense and per unit cost brought about while building the corridor or the employing cost, month to month or per unit electric charges, per unit cost of furniture, screen cost, projector and some other cost included while introducing the framework in the corridor. So the evaluated cost is helpful for the Director of film lobby to: 1. To fixed the lease for the film screener. 2. Aides in deciding the most productive valuing. 3. Assists with controlling the cost in question, since the cost data helps in making sense of the pointless expense brought about. . To choose the further speculation is advantageous or not. 5. On the off chance that he screens film, at that point it helps in choosing and finding out per ticket cost. Advertising VICE PRESIDENT OF BANK: Here the showcasing VP of the banks manages the way toward giving credit and getting the stores from general society, at the same time they need to utilize individuals, they needs writing supplies like pen, paper, books, register, work area, ATM administrations, finance move and so on where it includes costs. So the cost data is significant for: 1. Fixing the financing costs for reserve funds and advances. 2. Aides in planning for additional turn of events. 3. Aides in choosing whether a specific market ought to be tapped or not. 4. Regardless of whether to put resources into new innovation or not. 5. Regardless of whether to grow the business or not. Q2: 10 imprints ââ¬Å"Costs might be characterized in an assortment of ways as indicated by their tendency and the data needs of the board. â⬠Explain this announcement giving instances of order required for various purposes. Cost is the measure of assets, communicated in financial terms, surrendered in return for certain products and assets. Cost arrangement is the way toward gathering cost by their basic traits. Cautious grouping of cost is of crucial significance so as to recognize the expense with cost focus and cost units. Regarding their motivation a similar expense is ordered in various manners as follows: 1. By Nature or Elements, or investigative grouping: According to this characterization the expense are isolated into three classes, for example, materials, work, and costs. A)Materials cost: are those cost required for the materials that are utilized for the creation of the specific items. It tends to be additionally arranged into direct material expense and circuitous material expense. Direct material expenses are those cost required for those materials which can be recognized in the item and can advantageously gauge and straightforwardly charge to the item. Model: wood utilized in assembling furniture. Backhanded material expense are those cost required on those materials that don't genuinely turns into the piece of completed item and are commonly modest things which could conceivably turn into a piece of the completed item. Model: strings utilized in sewing ghos. B)Labor costs: are those cost required for the human endeavors by which crude materials are changed over into completed items. It very well may be additionally ordered into direct work cost and backhanded work costs. Direct work costs are those cost that are paid to those laborers who are straightforwardly occupied with changing over crude materials into completed items. Model: compensation paid to the machine administrators. Circuitous work costs are those cost that are paid to those individuals that are not legitimately occupied with the creation activities however just aid the creation procedure. Model: compensation for vendors. C)Expenses: are those cost other than the material expenses and work costs. It tends to be additionally characterized further as immediate costs and roundabout costs. Direct costs are those costs other than direct material expense and direct work cost. Model: cost of patent right. Aberrant costs are those costs other than circuitous material expense and backhanded work cost. Model: leases and rates. 2. Utilitarian order: Here the expenses are characterized by the various parts of essential administrative exercises associated with the activity of business under taking. A)Production or assembling cost: this is the absolute cost associated with assembling, development and manufacture of units of creation. You read Cost Information and Decision Making in classification Exposition models Example: compensation, crude material expense and so on. B)Administrative cost: this is the cost engaged with controlling the procedure of creation. Model: compensations, office lease and lighting cost and so forth. C)Selling and dissemination cost: this is the cost associated with the way toward taking completed items available to be purchased to the last buyers. Model: carriage outward, salesmanââ¬â¢s compensation and so on. So any cost engaged with organization and selling and dissemination are likewise named as business cost. 3. By level of recognizability to the item: For this situation the expenses are arranged with their level of discernibility, for example, immediate and aberrant expense. A)Direct cost: are those costs which are brought about for and might be helpfully related to a specific cost place or cost unit. Model: materials utilized and work utilized in assembling furniture. B)Indirect cost: are those cost which are brought about to assist various cost places or cost units and can't be helpfully related to specific cost community or cost unit. Model: lease for the structure, hardware devaluation and so on 4. By changes in action or volume: Here the expenses are ordered by their conduct corresponding to changes in the degree of movement or volume of creation. A)Fixed cost: are those cost which generally stays fixed in aggregate sum with increment or reduction in the volume of yield or gainful movement for a given timeframe. With increment underway the per unit fixed cost diminishes and the other way around. Fixed expense can be additionally delegated follows: i)Committed cost: are those cost that are the aftereffect of unavoidable results of duties recently made or are brought about to keep up specific offices and can't be immediately dispensed with. Model: lease, protection and so on. ii)Policy cost: are those expense caused for actualizing some administration arrangements as official turn of events, lodging and so on and are regularly optional. iii)Managed cost: are those cost that are brought about to safeguard the working presence of the organization. Model: staff administration and so forth. iv)Discretionary cost: are those cost which are not identified with the activity yet can be constrained by the administration. These expenses for the most part emerges because of some arrangement choice and new explores and so forth and can be disposed of or diminished to alluring level at the watchfulness of the producer. )Step cost: are those cost which are consistent for given degree of yield and afterward increments by a fixed sum at a more significant level of yield. B)Variable expense: are those cost which change altogether in direct extent to the volume of yield. These expenses per unit remain generally steady with changes underwa y. Model: direct work cost, material expense and so forth such expense are otherwise called item cost since they relies upon the quantum of item as opposed to on schedule. C)Semi-variable expense: are those cost which are mostly fixed and incompletely factor. Model: phone costs, devaluation and so forth 5. By controllability: cost are grouped by whether they are impacted by the activity of given individual from the under taking. A)Controllable expenses: are those cost which can be impacted by the activity of indicated individual from an endeavor. It is the costs which are inside the control of the administration. Models: materials cost, work cost and so on. B)Uncontrollable expense: are those cost which can't be affected by the activity of a particular individual from an endeavor. It is the costs which are not inside the control of the administration. Model: lease of the structure, administrative sala
Saturday, August 22, 2020
Knowlege of nursing Essay
How does information on the Foundation and History of nursing give a setting wherein to comprehend current practice? Distinguish in any event three patterns in nursing practice exhibited by the intelligent course of events. How has these patterns affected your point of view of nursing practice. The information on crude nursing or Foundation and History of nursing aids in understanding the base of nursing practice as pertinent to comprehension the past, characterizing the present and in deciding the eventual fate of nursing. The difficulties looked previously, the deterrents survive, and a comprehension of the movement of occasions and thoughts have impacted the calling. The information on the History and Foundation of nursing additionally permit us the chance to ask ââ¬Å"whyâ⬠and afterward find a solution for todayââ¬â¢s rehearses from archived proof. Gaining from past error and triumphs, similar to the progressive work of Florence Nightingale, which improves sanitation, further improves the nursing calling. Understanding todayââ¬â¢s rehearses is legitimately identified with the comprehension and documentation of past practices. The attendants of today can roll out positive improvements in the training and furthermore set objectives for the eventual fate of nursing. For example, the hand washing in nursing originated from the familiarity with chronicled rehearses yet just improves with time. With data from history and the fuse of the data into practice,â⬠nursing will keeps on being an indispensable power in the human services systemâ⬠(White, 2005 pg41). Thinking back on history and research of practices, it is extraordinary how far clinical innovation has come. Three patterns in nursing practice showed are: First, Education, Training and furthermore nature of care was rudimentary preceding the 1800ââ¬â¢s yet today it is very development. Today there are guidelines, arrangements, strategy, and standard of care. Nursing has moved from the simple, uneducated calling to one requiring advance specialized aptitudes. There are various zones of nursing, (ADN, BSN and MSN) and proceed with training required in certain states for recharging of License. From the start there was no conventional instruction being taken care of by the wiped out instead of information that was being passed on verbally and for all intents and purposes (perception) until 1860 when The Florence Nightingale preparing school for medical attendants was made at ST Thomas Hospital in London (K.J.Egenes ch.1.pg 5) Then, in 1872, the initial three preparing schools were built up, one at New York, one in Connecticut then another Massachusetts. As per the timetable, Linda Anne Richards was granted the main Diploma in 1873 (K.J.Egenes, ch.1. Pg 8). The subsequent pattern exhibited is the move of the nursing calling to ladies. Normally, nursing is an occupation for a lady. For the most part, ladies care for the debilitated individuals from their family, however in the military where nursing began; nursing work was ruled by male of strict calling. The pattern is a movement of a male commanded to female ruled calling. Nursing used to be recuperating the wiped out and injured and furthermore empathy towards the poor. Womenââ¬â¢s predominance is moving continuously, as men are returning into the calling and as it becomes bi-sex ruled. The third pattern showed in nursing practice is the development from nursing ââ¬Å"cap and pinâ⬠to a total uniform calling. In those days during graduation, attendants wore pins, tops, white outfit and covers, yet today the ââ¬Å"scrubsâ⬠have taken over for both male and female medical attendants. Understanding the establishment and history of nursing assisted with being significantly more pleased than any other time in recent memory about my transporter, and to assist me with acknowledging how far nursing has come and keeps on being a fundamental power in the social insurance framework. References: http://lc.gcumedia.com/zwebassets/courseMaterialPages/nrs430V_timeline.php White, L. (2005), Foundations of fundamental learning (second, pg 41.) Creasia and Friberg (2011). Reasonable Foundation: The Bridge to Professional Nursing. fifth ed. Egenes, K. (2008), History of Nursing Ch 1, (pp.5, 10)
Friday, July 17, 2020
Housing And Homelessness Suggested Essay Titles Essay
Housing And Homelessness Suggested Essay Titles Essay Housing And Homelessness Suggested Essay Titles â" Essay Example > The role of Rough Sleepers Initiatives and Rough Sleepers UnitHomelessness is a sociological problem that manifests itself in various ways at different times and in different societies. Both context of place and individual circumstances influence peopleâs thinking about the situation and thus, the western countries may view it differently as compared to the developing countries. However, homelessness can generally refer to the condition in which a person lacks a fixed and night time residence; having a primary residence in a public or private institution that accommodates individuals intended to be institutionalized; or living in a public or private place designed to provide temporary living accommodations. According to Romeeero Margolis (2005), western countries equate homelessness with sleeping rough, living out in the open, in structures like benders or tents due to unavoidable social circumstances, or as a result of an individual choice or caprice. The Rough Sleeper Ini tiative was developed to help in eradicating the rough sleeping. This paper will focus on the role of the Rough Sleepers Unit and then discuss the policy goals of the Rough Sleepers Initiative. In 1990, there was a growing population of visibly homeless individuals sleeping on the streets of England (Cloke, Milbourne Widdowfield 2002). The street homelessness became a major concern for the government and thus putting efforts aimed to tackle the problem. Rough sleeping was identified as one of the first social issues by the Social Exclusion Unit (SEU) which was established in December 1997 to examine various specified issues which potentially cut across a number of government departments. The Rough Sleeping Initiative (RSI) was one of the programmes launched that sought to end the need for anyone sleeping rough. It brought together the key agencies in the local authorities, voluntary sector and government departments in providing accommodation, resettlement, outreach and other sup port services for individuals sleeping rough (Holmes 2006). According to Hombs (2011), the Rough Sleepers Unit was established in April 1999 in the Social Exclusion Unit to tackle the rough sleeping issues. It was led by Louise Casey and it aimed to reduce the number of individuals sleeping rough to as near as possible and by at least two third by 2002. With considerable allocation of resources by the government, the Rough Sleeping Unit launched their âcoming in from the coldâ strategy with detailed plans which enabled it to meet this target. According to Balchin, Rhoden (2002), RSU had already met the target by December 2001. The RSU coordinates the various project funds by extending the philosophy of strategic, multiagency working to the homeless arena through a single budget. However, there was a big challenge as to whether the resources to support the rough sleepers would continue in the long run or not. The need to work with the âhidden homelessâ was also highlighte d as another challenge. The government gave Rough Sleepers Unit a clear remit of focusing its resources and energies in offering help to the rough sleepers, particularly to those that the previous initiatives didnât succeed in helping. The âcoming in from the coldâ strategy by the Rough Sleepers Unit delivers a joined-up approach that builds on the excellent work that the government, local authorities and voluntary sector had begun, promoting a constructive partnership approach aimed to tackle rough sleeping and its causes, and developing focus efforts that give key organisations new tools of working (Hombs 2011). These enhance a better dealing with the problem of rough sleeping. With the strategy, the government believed that by 21st century, they were able to eliminate the street sleeping and of most valuable, to give them help and specialist support in providing them with a lasting solution (King IEA, 2006).
Thursday, May 21, 2020
Othello An Aristotelian Tragedy And Tragic Hero
Othello, an Aristotelian Tragedy and Tragic Hero When reading a story, specifically a tragedy, what stands out? Tragedy often enables its audience to reflect on personal values that might be in conflict with civil ideas, on the claims of minorities that it neglected or excluded from public life, on its on irrational prejudices toward the foreign of the unknown (Kennedy Gioia, 2103, p. 857). Readers feel sympathy for the characters, especially the tragic hero. Othello, the Moor of Venice is a prime example of a great tragic story which follows the example Aristotle brings to light in his Poetics (guidelines to drama). The Aristotelian definition of a tragedy and a tragic hero have certain requirements; these requirements are met in Othello, the Moor of Venice, as a story of imitation, incorporating pity, fear, perpeteia, anagnorisis, and catharsis, Othello is also seen as an Aristotelian tragic hero as someone that is good, appropriate, lifelike, of noble birth, is of high charact er, and who has a tragic flaw which meets the Aristotelian definition. The requirements for a work in drama to be considered an Aristotelian tragedy are explained in Aristotleââ¬â¢s Poetics. These requirements make it difficult to signify a drama as a tragedy. ââ¬Å"Aristotleââ¬â¢s Poetics is a powerful, insightful, and informative document concerning the nature of art, but very few works have been written, Greek, Elizabethan, or modern, that conform to is standards for achieving the essential natureShow MoreRelatedOthello: The Tragedy of an Aristotelian Tragic Hero Essay1531 Words à |à 7 PagesShakespeares play, ââ¬Å"Othello, the Moor of Venice,â⬠is a powerful example of a tragedy and itââ¬â¢s main character, Othello, is an excellent illustration of what Aristotle constitutes as a tragic hero. The play imitates life through basic human emotions such as jealousy and rage. In addition, Othello is far from being a perfect character - another quality that meets A ristotles requirements. Othello also matches Aristotles ideas of tragic hero because our Othello realizes the error of his ways, causingRead MoreEssay The Tragedy of Othello1292 Words à |à 6 PagesWilliam Shakespeare masterfully crafted Othello, the Moor of Venice as an Aristotelian tragedy play. The main protagonist of the play, Othello, is the perfect example of a tragic hero. Shakespeare was influenced by Aristotleââ¬â¢s concept of a tragic hero and used Aristotleââ¬â¢s principles to create Othello. William Shakespeare attempted to create an Aristotelian tragedy play with a tragic hero and succeeded in Othello, the Moor of Venice by weaving in pity and fear into each line and action. The powerRead MoreShakespeare s Othello As A Tragic Hero1517 Words à |à 7 Pageswonder, who is Aristotle and why does he label Shakespeareââ¬â¢s play, Othello, as a tragedy? Aristotle is a famous Greek philosopher who defines Shakespeareââ¬â¢s character, Othello, as a tragic hero. Many parts in Othello tell the readers that the play is a tragedy, such as jealousy, arguing, and death, which makes the play famous and delightful to read. Aristotle has identified many common traits or characteristics that a tragic hero requires. In Shakespeare s play, Aristotle defines many featuresRead MoreWilliam Shakespeare s Othello, The Moor Of Venice1776 Words à |à 8 PagesA tragedy is typically explained as a type of drama that displays pain and suffering, and where the main character, the protagonist, experiences a life changing event that alters his fortune from good too bad. William Shakespeareââ¬â¢s play, Othello, the Moor of Venice is classified as an Aristotelian classical tragedy based on the guidelines Aristotle sets when examining a tragedy. Othello is a general in the Venetian army, and the husband of Desdemona, and well respected by society. The play describesRead MoreThe Tragic Hero Of Shakespeare s Othello1613 Words à |à 7 Pages A tragedy is one of the most captivating forms of drama as it truly grasps the attention of its audience. It unleashes hidden emotions and allows the viewers to escape their own realities. In Aristotleââ¬â¢s, Poetics, he analyzes the theory of a tragedy and explains that the essential criteria of an ideal tragedy consists of the plot, character, thought, diction, spectacle, and song (Aristotle, 169). According to Aristotle, tragedies also often focus on a tragic hero who possesses a flaw which ultimatelyRead MoreA Scrutiny of Othellos Character as a Tragic Hero2197 Words à |à 9 PagesIn Othello, the Moor of Venice, the titular character, Othello, is the protagonist and subject to scrutiny as to whether or not he is a tragic hero in the conventional Aristotelian definition of the term. Aristotle believed a tragedy served to exercise the mature citizens moral sensibilities (Ferrari, 1999, p. 181). There are several different components of Aristotles definition of a tragic hero, which essentially s erve as a set of criteria to determine whether or not Othello truly is a tragicRead MoreOthello is Not a Tragic Hero Essay1481 Words à |à 6 PagesOthello has been described as one of William Shakespeareââ¬â¢s most popular plays because the play focuses on its themes of good and evil, military, politics, love and marriage, religion, racial prejudice, gender conflict, and sexuality; but the controversy and debate surrounding Othello is ââ¬Å"Why is Othello a qualification for a tragedy?â⬠Most readers are aware of the many famous deaths or acts of death within the Shakespearean plays. And when the main characters die in Shakespeareââ¬â¢s plays, indeedRead More Othello, The Moor of Venice Essay examples1319 Words à |à 6 PagesOthello, the Moor of Venice is one of the major tragedies written by William Shakespeare that follows the main character, Othello through his trials and tribulations. Othello, the Moor of Venice is similar to William Shakespeareââ¬â¢s other tragedies and follows a set of specific rules of drama. The requirements include, following the definition of a tragedy, definition of tragic hero, containing a reversal of fortune, and a descent from happiness. William Shakespeare fulfills Aristotleââ¬â¢s requirementsRead MoreCharacteristics Of A Tragic Hero1295 Words à |à 6 PagesAccording to Aristotle, a Tragic Hero is described as a literary character who makes a judgment error that inevitably leads to his/her destruction. Aristotle once sa id that A man doesnt become a hero until he can see the root of his downfall. An Aristotelian tragic hero must possess specific characteristics, five of which are below: 1)Flaw or error of judgment (hamartia) Note the role of justice and revenge in the judgments. 2) A reversal of fortune (peripeteia) brought about because of the herosRead MoreAn Aristotelian Analysis of Othello1922 Words à |à 8 Pagesï » ¿Hansen Jiang Ms. Prendi ENG3U1 July 19, 2014 An Aristotelian Analysis of Othello A tragedy is an event causing great suffering, destruction, and distress. Considering Aristotelian beliefs, a tragic hero is a great character whose character flaws eventually lead to their fall. Aristotleââ¬â¢s writing is indicative of what he believed to be a tragic hero, and the character Othello possesses each quality, meaning he is a successfully written tragic hero. He is of high status and nobility, both in position
Wednesday, May 6, 2020
Euthanasia And Passive And Active Euthanasia - 1335 Words
Euthanasia, with a Greek origin meaning ââ¬Å"good deathâ⬠or ââ¬Å"easy death,â⬠has been a controversial topic for a fairly long time. In more lexical terms, euthanasia is known as the act of ending a life due to an incurable disease or a suffering that one should not bear. In this paper, I will be providing an in depth look of what passive and active euthanasia is. The lexical distinction between passive and euthanasia is one actively killing another, and the other being the act of allowing one to die. I will also be elaborately declaring how there is not a moral distinction between the two by relating to the views of James Rachelsââ¬â¢ Active and Passive Euthanasia. After epitomizing Rachelsââ¬â¢ argument, I will finally assess his final argument that we should change our policies around euthanasia and present many claims of why we should not do this. Given the definitional difference of passive and active euthanasia, in order to fully understand it I will give examples of the two. Active Euthanasia requires one to physically do something such as lethally injecting a patient or pulling the cord. On the other hand, passive euthanasia would be anything on the lines of depriving one of food, when already they had a terminal illness.The action of not giving food to the patient is not what killed them, but the terminal illness instead. Many medical professionals would look at most euthanasia cases as mercy killing, if and only if, it was to be considered active euthanasia. However, if we areShow MoreRelatedActive Euthanasia And Passive Euthanasia917 Words à |à 4 Pages Active euthanasia Active euthanasia is also known as ââ¬Å"assistant suicide.â⬠Euthanasia is usually used for people suffering from terrible pain and incurable disease. Some people relate euthanasia to suicide. However, euthanasia is very different than suicide and taking someone off their life support. I believe active euthanasia is better than passive euthanasia and will demonstrate my opinions. The different between active euthanasia from passive euthanasia is let the patients less suffering, lessRead MoreActive and Passive Euthanasia1012 Words à |à 5 PagesPHI 2630- Introduction to Ethics April 20, 2013 Active and Passive Euthanasia Most moral codes state that killing another human being is morally wrong. I would agree that to kill another human being in the heat of anger, for material gain or in the event of committing a crime would be morally wrong. But I feel that our moral codes are lacking in certain areas and do not take into account some situations where killing another human being would be morally acceptable. This type of killingRead MoreActive Euthanasia And Passive Euthanasia Essay2120 Words à |à 9 Pages Active euthanasia is a subject that is raising a lot of concern in todayââ¬â¢s society on whether or not it should be legalized and under what circumstances should it be allowed. This is a very tricky subject due to its ability to be misused and abused. There are a wide variety of things that need to be considered when it comes to who should be allowed to request active euthanasia such as, is it an autonomous choice, do they have a terminal illness, is their quality of life dramatically decre ased, andRead MoreEuthanasi Passive Euthanasia And Active Euthanasia Essay1927 Words à |à 8 Pageschoosing euthanasia. The family or caregiver may pressure the patient into choosing euthanasia just so they could be relieved of the burden of caring for said patient. This may happen because the family or caregiver has had a lot of pressure put onto them. Financial burden being a leading factor. Although there is no data that completely verifies this possible problem, opponents argue that it can be a possible issue and that it should be addressed. (Ezekiel 637). There are two types of euthanasia. PassiveRead MoreActive and Passive Euthanasia1976 Words à |à 8 PagesSection: Philosophy 1318 Article: ââ¬Å"Active and Passive Euthanasiaâ⬠by James Rachels Authorââ¬â¢s Thesis: There is no principal difference between active euthanasia and passive euthanasia. Argument for Rachelââ¬â¢s Thesis: Active euthanasia is in many cases more humane than passive euthanasia. Intentions and actions are two separate ideas which cannot be compared. He also explains how inaction is still an action because there is a consequence. When performing euthanasia, no matter the intentions, someoneRead MoreEuthanasi Active And Passive Euthanasia1634 Words à |à 7 Pagesof Alabama, wrote a paper called Active and Passive Euthanasia where he argues against the distinction between killing in letting die. He says that the distinction is made on morally irrelevant grounds. He says that the distinction between passive and active euthanasia should not be based on whether or not wanted more morally permissible then the other. To prove his point Rachel uses three dif-ferent examples, which included different circumstance where euthanasia is involved. He looks at each exampleRead MoreEuthanasi Active And Passive Euthanasia995 Words à |à 4 Pagesabout euthanasia in such depth until this assignment. It isnââ¬â¢t something completely new to me because I have heard about it, it happens everywhere, even if you or I donââ¬â¢t see it. But, I never gathered my thoughts about such a serious topic. Reading such opinions from these authors made me find out more about this topic but I cannot say I have came to a clear and set decision or opinion about euthanasia. As James Rachels states, ââ¬Å"I can understand why some people are opposed to all euthanasia, and insistRead MoreEuthanasi Active And Passive Euthanasia1562 Words à |à 7 PagesEuthanasia, also known as voluntary or assisted suicide, is used for terminally ill patients to end their lives instead of undergoing painful treatments and torment of waiting for death. There are, however, two different ways in which A can bring about Bââ¬â¢s death. In this essay I will present the distinction between active and passive euthanasia as explained by James Rachels in his article called ââ¬Å" Active and Passive Euthanasiaâ⬠. I will also debate whether euthanasia is justified or not by presentingRead MoreActive And Passive Euthanasia Essay1739 Words à |à 7 Pages Rachels and Brock In ââ¬Å"Active and Passive Euthanasiaâ⬠Rachels demonstrates the similarities between passive and active euthanasia. He claims that if one is permissible, than the other must also be accessible to a patient who prefers that particular fate. Rachels spends the majority of the article arguing against the recommendations of the AMA. The AMA proposes that active euthanasia contradicts what the medical profession stands for. The AMA thinks that ending a personââ¬â¢s life is ethically wrongRead MoreThe Argument Of Active And Passive Euthanasia1240 Words à |à 5 Pagesarticle, Active and Passive Euthanasia,â⬠In his article Rachelââ¬â¢s argues that both passive and active euthanasia are morally permissible and the doctors that is supported by the American Medical Association(AMA) is believed to be unsound. In this paper I will offer a thorough analysis of Rachelââ¬â¢s essay then so offer a critique in opposition of his arguments. In conclusion I will refute these op positions claims by defending Rachelââ¬â¢s argument, and showing why I believe his claims that both active and passive
France and United States Health Care Policy Comparison Free Essays
string(85) " reimburses out of pocket patient expenses, based on that personââ¬â¢s rate of income\." Abstract The efficacy of the social policies of health care has become a topic of considerable debate. This essay examines the nations of France and the United States in order to develop better understanding of the similarities and differences to be found in each system. The evidence shows that both nations are attempting to address the same issue, through different methods, which in turn are based on social policy. We will write a custom essay sample on France and United States Health Care Policy Comparison or any similar topic only for you Order Now This research will be of value to any person studying the convergence or dependency theories. 1. Introduction As technology unfies the world, there is a continuous debate on the efficacy of individual social policies. This essay assesses and compares the Health Care policies found in the France and the United States in order to illustrate the strengths and weaknesses associated with the processesThe essay identifies convergence or path dependency theory in order to demonstrate how different nations approach the same issues. Suggestions for the future will be offered 2. Health Care Policy 2.1 Overview Health care is an issue that every nation has to address in order to create a stable, profitable internal environment (Fischer and Collins, 2010). Health care policy can be defined as an effort to alleviate ill-health amongst the population. Although health care policy is increasing, some debate its efficacy (Fisher et al, 2010). This literature suggests that varying societal factors including perception and acceptance play a positive role in the establishment of any social or health care policy. In order to explain the development of healthcare policy, two theories are commonly employed: convergence and path dependency (Dutton, 2007). Each of these methods speaks to the cultural need to assert a semblance of cultural impact on the development of national societal institutions such as health care policy. Cnvergence theory is commonly tied to the functionalist approach which speaks to the societal expectations of having to meet requirements in order to survive and continue to operate (Baldock et al, 2012). The essence of this view associates an increase in industrialization with the coinciding resemblance to other already industrialized nations. This suggests that these forms of nations learn from and adapt other countries policies in order to enhance their own development. Alternately, the path dependency theory denotes a ââ¬Ëhistory mattersââ¬â¢ approach, that states future social decision and influences are constrained and based on past practices (Baldock et al, 2012) . Prior decisions have a limiting impact on future actions, this method of development often is relegated to the already present institutions that society embraces. This definition of alternative development models indicates a defined social impact to any form of policy institution, not the least of which becomes health care and general population well-being. Both the United States and France will be assessed for their health care policy approach, seeking to Understand whether the convergence or dependency models is more influential. 2.1.1 Health Care Policy France There has long been a public policy approach in France (Hantrais, 2010). There is a commonly held belief a nationally subsidized health care system provides a methodfd keeping the population healthy (Hantrais, 2010). With a consistent pattern of leadership in the industry, providing a consistent and strong health care France has illustrated a convergence/functionalist approach to the health care issue, often citing their system as a model for other nations (Marmot et al, 2012). In many ways this evidence speaks to the fact that a healthy population enables increased access and opportunity to social benefits by reducing health care costs and increasing spending in other areas. France as a European nation is marked by a larger than average ratio of health spending yet remains much less than their counter parts in the West spend on health care(Marmot et al, 2012). Alongside this popular national support rests that the fact that the population is largely healthy with a average life span two years more than the rest of the word (Marmot et al, 2012). . The French is to manage cost by implementing a system of premium health care levels that are directly associated with a personââ¬â¢s income (Rodwin, 2003). This is a targeted policy that seeks to make insurance as affordable as possible in order to ensure that that each person has access. Further, this limits opportunities for the insurance industry to adjust rates unfairly or at a disadvantage to certain conditions or participants (Rodwin, 2003). This element of control takes away much of the ability for companies to overly profit from the insurance market. With the French system taking on the burden of the majority of medical expenses through a system of reimbursement, the average citizenââ¬â¢s ability to sustain health insurance is higher (Rodwin, 2003). This protection is enhanced and extended to the people who need healthcare the most, making the issue of major illness much more manageable on the economic and social front. Due to the quality of universal healthcare in France, there are very low levels of private insurance, a further indication of the capacity for this system to not only manage cost but provide efficient and dependable care (Marmot et al, 2012). With a public system in place,the need for private insurance in significantly reduced, further ensuring less expense for the average citizen. France possesses a well-developed system of independent and public hospitals (Rodwin, 2003). This wide ranging access to care has been credited with further enhancing the overall rate of health and effectiveness in the nation. Yet, the diverse manner of health care oversight has been cited as an issue (Marmot et al, 2012). With nearly fifty different regulatory agencies to contend with, each faculty has to negotiate an ever-changing environment, which provides a serious challenge to many institutions. A further problem is the rising influence of the pharmaceutical industry, intent on generating profit rather than being concerned with benefiting the people of France (Clarke and Bidgood, 2013). With prescription charges payable, there is anarea of concern Regarding affordability of medicine. In summary Universal health care in France is a nationally subsidized system that reimburses out of pocket patient expenses, based on that personââ¬â¢s rate of income. You read "France and United States Health Care Policy Comparison" in category "Essay examples" With a convergent form of policy that seeks to make the French system a global model, the high quality of care denotes a degree of success. However, the high rate of regulation serves to diminish many of the positive elements of the policy. The French system has offered other nations a model of healthcare promising to reduce sickness, thereby decreasing underlying societal cost. In France, there is evidence that health policy supports citizens during times of sickness or injury. 2.1.2 Health Care Policy United States The healthcare system in the United States has long been an area of contention within the nation, commonly resulting in politically partisan fighting that diminishes the ability for any system to function (Hoffman, 2008). With the ascension of a liberal regime in the United States, the recent past has witnessed a shift away from the individual, less regulated, insurance market to a form of universal health care with far more federal regulation. The private market controls the health care insurance market, making the need for supplementary services high in order to meet every expectation (Hoffman, 2008). With the rising cost of health care and a general lack of productive policy, the shift away from the strictly private system has been a rough evolution for many in the United States. With a standing of 50th in the world foro effective health care policy as rated by the OECD there seems to be a suggestion thathe US system has begun to change to match other models, actively incorporatin g the convergent theory and seeking to emulate the positive health trends Found elsewhere. (Palmer, 2014), There are multiple levels of regulatory oversight in the US system of health care (Gulliford and Morgan, 2010). This is a reflection of the national and state level authorities that commonly find themselves at odds with one another. With this abundance of regulation there is substantial paperwork (Hoffman, 2008). Evidence suggests that there is a potential for politics to play a role in the policy making efforts of healthcare. This opportunity for gain at the expense of the national system is often attributed to the wellbeing of the very people that need it most, the lower earners and single mothers. US federal oversight is conducted by the Department of Health and Human Services, which ensures that the appropriate compliance guidelines are followed by states (Gulliford et al, 2010). This section of governement oversees procedures from county/state level to the national level. In this manner the integration of State and Federal concerns can serve to aid in the implementation of healt h care policy throughout the nation. Yet, it also seems to be the case that there is a potential for conflict among policy makers, leading to a poorer service Medical professionals in the US are licensed under the American Medical Association, with an aim of ensuring a high quality of care and adherence to ethical guidelines (Kominski, 2011). . It has been suggested that the US private system is commonly influenced by the presence of rich or well to do patients or donors (Palmer, 2014). This perception seems justified, as the best performing doctors are often unavailable to the average US citizen, thereby creating an unintentional division of care which is reflected in the life expectancy numbers. Yet, this is a demonstration of the convergent theory at work in the functionalist US society, as the recognition of expanded need becomes apparent; public policy was created to address the issue. In summary The health care policies found in the United States have been shown to be rated as moderate by the international community. Before the shift to the universal care subsidized by the nation, the gap between rich and poor in terms of healthcare had widened. Many people lacked health insurance. In order to address this, recent liberal policies found in the US were formulated but have been much debated. It can be suggested that new policies have succeeded in lowering the rate of people without healthcare insurance, thereby beginning the effort of increasing the health of the population in general. Yet, the regulatory environment found in the healthcare system in the US is often counter-productive. Further, this every area of contention has led to a gap of states that have accepted the new universal care and those that have not, decreasing the impact that they policies have on a considerable number of citizens. 2.3 Comparison The health care policies found in France in the United States share many similarities as well as considerable differences. For example, the French tradition of seeking social remedies to health issues is sharply differed from the American approach of ââ¬Ëgoes it aloneââ¬â¢ fundamentalism (Flynn, 2010). In many cases the expectation that everyone must take care of themselves has led the US health care system to sharply different levels of care in regions, largely based on the underlying income factors of the residents. Conversely, France has long sought to provide a balanced method that seeks to present a useable model to the rest of the world (Fisher et al, 2010). This is best illustrated by the life expectancy rates found in the US of 78.4 and 81.3 in France (Fisher et al, 2010). With numbers supporting the success factors in France over the prior efforts in the US, the American shift to the more universal system is considered a convergence with modern examples such as France leading the way. A factor that both systems share is the high quality of physicians and practitioners that are involved in health care (Palmer, 2014). While the French system is primarily publicly owned and supported, the US policy dictated that many of their institutions are privately owned and operated, presenting further considerations during the transition to universal health care in this nation. This same issue presents itself as a difference between the social policies as the French doctors are paid substantially less than their American counterparts (Palmer, 2014). Yet, the French approach to this issue was to make subsequent education and associated services free to those in the medical profession, thereby reducing the need for the extravagant wages that many experience in the West (Guilliford et al, 2010). This same measure of policy support is yet absent in the American system, which makes a considerable difference as to where and how a student can learn and practice. This literature sugges ts that there is a need to make expenses of the medical learning process reduced in order to present a method of paying fair wage thereby allowing the entirety of the population to receive the same quality of care, regardless of financial position or social standing. The spending levels for medical needs in the United States far outweigh those experienced in French system, demonstrating effective policy (Palmer, 2014). In part due to the rapidly rising cost of health care, the American system was forced to shift to a universal policy in order to slow the impact that this substantial cost on the overall economic outlook for the nation. With both nations providing a social policy of immediate emergency care, there was a widespread perception in the US that this would alleviate much of the lower class medical issues, yet, conversely, this phenomena of utilizing emergency care for routine care served to drastically increase the need for funding from the national level, thereby prompting new policy modelled on systems including the UK and Canada (Palmer, 2014). This is in contrast to the French model, which involves more spending per citizen, but has shown positive performance in response to spending levels. The United States policy of health care has a compulsory insurance mandate this is designed to ensure that each citizen has insurance (Palmer, 2014). Conversely, the French system utilizes a series of reimbursements based on wages in order to supply the same medical services. In some ways, the perception of the US system has been cited as a form of increased taxation on the healthy, with these views stating that they are supporting the poor of the nation. Despite the strength of health care available in the United States, until recently there was a marked increase in the value, with many of the citizens putting off routine care in favour of waiting for emergency, which in turn inflated health costs of every level (Palmer, 2014). However, France overcame this issue by establishing oversight panels that ensure that fair access is assured and that the population has access to the same general level of care. A common component of both nations health care policy is the multiple layers of bureaucrats and agencies that dictate policy (Flynn, 2010). Both nations cite the need to reduce the layers of oversight in order to streamline the process, which would in theory reduce administration costs and aid the both nation and industry. In a very real manner, this evidence suggests that the long term capacity to develop a working system will be found by taking the best of the existing structures and using these as a foundation for growth. 3. Conclusion This essay has examined the social policies of France and the United States in the field of health care in order to evaluate and compare their offerings. The evidence presented illustrates a position of French strength through communal action. With proven records supporting the reduction in health issues, rise in life expectancy and overall positive implementation there is a model for progress. Alternately, the private system once favored in the United States has evolved to a more UK or Canadian style system that requires consumer participation. This recognition and development on the part of the American nation is deemed an example of the convergence/functionalist theory with the country seeking to alleviate many of the social health issues by implementing a system similar to other nations. An area of weakness demonstrated in both societies that have the potential to raise issues in the future is the presence of an over regulated system. With so many different agencies responsible f or the oversight and regulation of the same industry, there is a need to coordinate and simplify the process in order to aid both the consumer and the provider. Further, this area is prone to political partisanship or bias, which in turn has a direct impact on the quality of care and policy that develops. In the end, the social policy of health care has been deemed of critical import for both France and the United States. Yet, just as the nations are culturally unique yet share traits, so too will the health care issue, with both nations seeking to address the same issue though slightly differing means. Only time will judge which has been the better approach. 4. References Baldock, J., 2013. Social policy. 1st ed. Cambridge, UK: Polity. Dutton, P., 2007. Differential diagnoses. 1st ed. Ithaca: ILR Press/Cornell University Press. Feldstein, P., 2012. Health care economics. 1st ed. New York: Wiley. Fisher, K. and Collins, J., 2010. Homelessness, health care, and welfare provision. 1st ed. London: Routledge. Flynn, N., 2010 Social Policy, fiscal problems economic performance in France, United Kingdom Germany. London, 1(1). pp. 65-100. Gulliford, M. and Morgan, M., 2010. Expanding access to health care. 1st ed. Armonk, N.Y.: M.E. Sharpe. Hantrais, L., 2010. French social policy in the European context. Modern Contemporary France, 3(4), pp.381ââ¬â390. Hoffman, B., 2008. Health care reform and social movements in the United States. American journal of public health, 98. Kominski, G., 2011. Changing the U.S. health care system. 1st ed. San Francisco: Jossey-Bass. Marmot, M., Allen, J., Bell, R. and Goldblatt, P., 2012. Building of the global movement for health equity: from Santiago to Rio and beyond. The Lancet, 379(9811), pp.181ââ¬â188. others, 2012. Health, United States, 2011: with special feature on socioeconomic status and health. National Center for Health Statistics (US). Palmer, K., 2014. A Brief History: Universal Health Care Efforts in the US | Physicians for a National Health Program. [online] Pnhp.org. Available at: [Accessed 19 Apr. 2014]. Rodwin, V., 2003. The health care system under French national health insurance: lessons for health reform in the United States. American Journal of Public Health, 93(1), pp.31ââ¬â37. Sauret, J., 1997. Information systems in healthcare Situation in France. Health Cardsââ¬â¢ 97, 49, p.27. How to cite France and United States Health Care Policy Comparison, Essay examples
Saturday, April 25, 2020
WorldCom Notes free essay sample
What are the names of the two members of the internal audit staff who worked with Cynthia on their secret investigation? Gene Morse and Glyn Smith What made the internal auditors think that possibly there was a need to investigate WorldComââ¬â¢s accounting? The internal auditors thought that there may be a need to investigate with WorldComââ¬â¢s accounting stemmed from an unjustified $400M reserve reversal which bumped revenue. When the inquiry was made as to the justification for this reversal, Anderson provided no explanation except that it was ââ¬Å"fineâ⬠. Cooper was then received a hostile response from the CFO when she further questioned it. This one-sided hostility caused Cooper to become suspicious. Which CPA firm was the external auditor of WorldCom? Arthur Anderson was the external auditor of WorldCom. [2] At the time Cynthia Cooper discovered the accounting fraud, WorldCom did not have a whistleblower hotline process in place. Instead, Cynthia took on significant risks when she went over Scott Sullivanââ¬â¢s head and notified the Chairman of the Audit Committee of her findings. We will write a custom essay sample on WorldCom Notes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Conduct an Internet search to locate a copy of the Sarbanes? Oxley Act of 2002. Summarize the requirements of Section 301. 4 of the Act. In summary, Section 301. 4 of the Act requires an audit committee to establish a method for individuals to anonymously submit their complaints or concerns, and a process with which to handle them. Specifically, the Act states that (A) each audit committee shall establish procedures for the receipt, retention and treatment of complaints received by the issuer regarding accounting, internal accounting controls, or auditing matters; and (B) the confidential, anonymous submission by employees of the issuer of concerns regarding questionable accounting or auditing matters. [3] Use the Internet to conduct research related to whistleblower processes. Discuss the key characteristics for the operation of an effective corporate whistleblower hotline. Be sure to highlight potential pitfalls that should be avoided. After online research, key characteristics for the operation of an effective corporate whistleblower hotline identified include: -Independence: The whistleblower operator should be an independent party from the organization. -Multiple Access Platforms ââ¬â There should be multiple ways for individuals to report their claims so that they can easily submit claims. -Availability ââ¬â Many hotlines are available 24/7 to allow for users to submit claims when they feel able or become aware. Many employees would likely call outside regular business hours. -Top-level commitment ââ¬â Executive management should encourage use of the hotline to provide assurance to employees that it is encouraged to report fraud. -Reporting and monitoring ââ¬â Claims submitted should be investigated in a timely fashion -Anonymity ââ¬â The hotline should allow for anonymous reporting which encourages individuals to report issues when they know they will not be targeted. Pitfalls to be avoided include not employing any of the above characteristics. For example, management should avoid scrutinizing the use of the hotline so as to not make employees feel disloyal using it. All reports should be followed up on to the reporterââ¬â¢s satisfaction to ensure that employees feel their submitted claims are taken seriously. [4] As Vice President of Internal Audit, Cynthia Cooper reported directly to WorldComââ¬â¢s CFO. She did not report directly to the Chairman of the Audit Committee. What do the professional standards of the Institute of Internal Auditors to recommend for the organizational reporting line of authority that will best facilitate an effective internal audit function within an organization? Professional standards of the IIA advocates a dual reporting relationship for the Chief Audit Executive to both the Audit Committee (or itââ¬â¢s Chair) and members of senior executive management. [5] Often the life of a whistleblower involves tremendous ridicule and scrutiny from others, despite doing the ââ¬Å"right thing. â⬠Describe your views as to why whistleblowers face tremendous obstacles as a result of bringing the inappropriate actions of others to light. Some reasons why whistleblowers face obstacles as a result of bringing the inappropriate actions of others to light may include: oErrors identified may increase the level of work others must perform to ensure no errors go undetected. This increase in work may not be appreciated. oEmployees may feel that the whistleblower has shamed the Company and indirectly their own reputation. oSignificant frauds such as WorldCom can result in significant layoffs. oThe whistleblower may appear to be disloyal to the Company. [6] Assume that a close family member came to you with information about a potential fraud at his or her employer. Prepare a summary of the advice you would offer as he or she ponders whether he or she will disclose the information. If a close family member came to me with information about a potential fraud at his or her employer, I would provide the following advice as he or she considers disclosing the information: oMake sure you have all the facts oCommunicate via whistle blower hotline ââ¬â not the accused oMake sure your complaint is clear and understandable oDo not discuss at work [7] After the fraud was disclosed, what were the consequences for the CEO and the CFO? Did other accountants within WorldCom face legal consequences from the Justice Department or the SEC? The CEO and the CFO were asked to resign, or otherwise fired, from WorldCom upon the disclosure of the fraud. Scott Sullivan, CFO, was sentenced to 5 years in prison. Bernie Ebbers, CEO, was sentenced to 25 years. Also, Buford Yates, General Director of Accounting, was sentenced to one year in prison and $5K fine. Lastly, as mentioned in class, approximately 50 people were fined and had their CPA license revoked. [8] After the fraud was disclosed, what were the consequences for the external auditor of WorldCom? Was there a trial? Yes, there was a civil trial filed by the investors of WorldCom against Anderson for not detecting the fraud. Anderson later agreed to a settlement of $65M. [9] What is Cynthia Cooper doing today? Today, Cynthia Cooper is a guest speaker discussing her experience and kn
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