Health Care Policy Background Essay - 922 Words

Social Factors The health care needs of our society are growing. With the new health care reform changes, more people will be covered by health insurance and more preventative care will be offered to people. Our nation deserves safe and effective care, much of which will be delivered by APRNs. APRNs, have an obligation to the people they serve, to set a standard for licensure, define our role, and standardize our title. Having these facets defined nationally helps other health care professionals to understand and respect the role of the APRN. As APRNs work in direct patient care, having a national standard for licensure recognized by each state would facilitate care across state lines, thereby improving access to health care for†¦show more content†¦216). How could advanced practice nurses move into the state for temporary assignment to help if it was so difficult to move within the state? A means of licensure that exists across state borders would facilitate this rapid response in a time when the citizens are in need of extra care in one area. Economic Factors Through funding from the Patient Protection and Affordable Care Act, $15 million has been set aside to found new NP-led clinics, to fund education for NPs, and to provide treatment for medically underserved communities, (HealthReform.gov, 2010). Standard requirements for licensure would make it easier for APRNs to move, practice, and serve these areas. A greater number of health care providers will be necessary as our country takes on the responsibility, through the new Patient Protection and Affordable Care Act, to cover all of our citizens with a focus on primary care and preventative services and to facilitate movement to remote areas that are underserved for short term coverage. Find $ related to health care reform that lets APRNs go to underserved populations after schooling. This would make it easier for APRNs to take the initiative to move to these areas for short or long term stays. Political and Legal Factors To work as a registered nurse (RN) in any state, a national exam must be successfully completed, affording the opportunity to become licensed as an RN. To be titled as an APRN, many states are now requiring that candidates pass aShow MoreRelatedPatient Centered Primary Care Collaborative Stakeholders1418 Words   |  6 Pages PATIENT-CENTERED PRIMARY CARE COLLABORATIVE STAKEHOLDERS By: Tracey Pinkney â€Æ' â€Å"In a randomized controlled study, we found that Palliative Advanced Home Care and Heart Failure Care (PREFER) increased quality of life in patients with CHF, reduced the number of hospitalizations, and reduced the number of days of hospitalization.† [1] In today’s healthcare system there is an increase in the concern of the quality of life and how can health services be delivered to the home at a reasonable costRead MoreThe Affordable Care Act: Obamacare1140 Words   |  5 PagesThe Affordable Care Act, often referred to as the ObamaCare was signed into law on March 23, 2010. It has created a lot of controversy since its debut. The Healthcare reform will affect all Americans. The issue has many Americans believing it is a great thing for our country while others believe it is a terrible idea and then of course there are those who don’t know what to think. By Jan 1, 2014 Americans will be required to purchase a health care policy or will have to pay a penal ty. Ready or notRead MoreFeasibility of the National Health Insurance in South Africa680 Words   |  3 Pagessociety; South Africa’s health care has been left with a major gap, in quality and accessibility, between the wealthy and the impoverished, in the country. With the wealthier minority having access to the private sector of medicine, a sector with a higher and better level of health care, and the poverty-stricken majority having limited access to only the public sector, the sector funded by the government. Therefore the current South African government, the ANC, has proposed a policy called the NHI; thatRead MoreHome Care Services : A Vital Resource For Elderly And Disabled Persons1020 Words   |  5 PagesIn home care services are a vital resource for elderly and disabled persons in the United States. The National Center for Health Statistics (NCHS) reports there are 12,400 home health agencies serving 4.9 million patients annually. Of these agencies, 80% are run by for-profit organizations, 15% by NPOs, and 5% by government. (Harris-Kojetin L, Sengupta M, Park-Lee E, et al, 2016). While the benefits of in home care are substantial, minimal regulations on the industry have resulted in an often highRead Morehealth850 Words   |  4 PagesScenario: ABC Care Home is situated in London and caters to care needs of vulnerable people. The service users come from diverse ethnic and religious background and have varied physical and medical needs. 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By a mislabeling test specimen which includes a system that should have been added as a policy has failed at a high rate of patients that to this day there are working on making it an existing policy. That type of mislabeling test specimen that Im talkingRead MoreAcademic Statement Of Purpose Of The University s Health Services Organization And Policy972 Words   |  4 Pa gesAcademic Statement of Purpose Our department’s Health Services Organization and Policy (H.S.O.P.) Ph.D. Program looms large in my mind because I want a career in the research of operations research and decision science. Throughout my work and studies, I realized that we no longer live in a world where we can ignore the costs of treatment. I believe health economic evaluation and comparative effectiveness research can be the key to solving these problems. Obtaining my Ph.D. degree would a transformativeRead MoreCareer Objectives And How Will Masters852 Words   |  4 Pagesassume leadership role in the use of evidence based research in healthy public policy and contribute to population health. Nursing is a field that keeps unfolding and requires updated knowledge to provide quality care, meet the professional requirements and challenges. Hence, long life learning would increase my professional values and competencies required to deliver quality care to diverse population. As a Public Health Nurse, by purs ing Masters in Nursing, I will be able to build on my capacity

Great Expectations Wealth as an Agent of Isolation

Great Expectations: Wealth as an Agent of Isolation In Charles Dickens novel, Great Expectations, Dickens conveys the idea that wealth leads to isolation. The novel begins when Pip, a young orphan, encounters an escaped convict in a cemetery. Despite Pips efforts to help this terrifying personage, the convict is still captured and transported to Australia. Pip is then introduced into the wealthy yet decaying home of Miss Havisham where he meets Estella, a little girl who takes pleasure in tormenting Pip about his rough hands and future as a blacksmith. As Pip continues to visit Miss Havishams house, he becomes more and more dissatisfied with his guardian, Joe, a hard working blacksmith, and his childhood friend Biddy. Several†¦show more content†¦For this same reason, Miss Havisham breeds Estella to be callous towards all emotions of love. She has taught Estella to play with mens minds and has trained her so that men would gravitate towards her like insects to candle light (572). In this case, Miss Havishams wealth has not only inflicted pain and loneliness upon herself, but also upon Pip and Estella as well. Dickens uses Joes character to contrast the main current of action and false values. In himself, and his very presence, Joe seems to chase away the feelings of emptiness and gloom. Immediately, he rejects the principles of the importance of property, proper speech and manners. From the very beginning, Joe has the wisdom that Pip suffers to obtain, and Joe is able to live in domestic tranquility and to experience the love and company of others. Joe is naturally forgiving, generous, and virtuous. All these qualities will enable him to love and be loved by others. He is a gentle Christian man who has never experienced monetary wealth, but who all his life experiences the wealth of honest companionship of others, and Whatsumeer the failings on his part, remember reader he were that good in his heart(154). Dickens use of setting in the novel illustrates that money is the root of isolation. Pips visit to Walworth and Wemmicks double life points out how Pip has divided his own life b etween the hardness of LondonShow MoreRelatedEssay Analysis of Great Expectations by Charles Dickens5944 Words   |  24 PagesAnalysis of Great Expectations by Charles Dickens Charles Dickens, the revolutionary 19th century novelist, wrote a bildungsroman of Phillip Pirrip (Pip) and the reality of his own â€Å"Great Expectations† in his pursuit to become a gentleman. In Chapter 8, the reader is introduced to Miss Havisham and Estella and this is where Pip first becomes dissatisfied with the life at the forge. There were many writers in Dickens’ day whose works are no longer read; this is possibly because DickensRead MoreSocial Media And Its Impact On The 21st Century Society2088 Words   |  9 PagesIt is still extremely unclear the pin point cause of narcissism, however there is strong evidence to suggest that today’s emerging adults hold personality traits associated with NPD (Narcissistic Personality Disorder) i.e. over confidence, high expectations, egotistical preoccupation. However, these qualities could be seen as psychological ‘resources’ during a stage in life that is generally regarded as challenging by most. Common traits corresponding with those who suffer from narcissism are theRead MoreLean Manufacturing : An Overview3114 Words   |  13 PagesModern manufacturing started in 1911 when Frederick Taylor published his theory Scientific Management. Scientific management has perfected the idea of pin factory which was included within the work of Adam Smith. In 1776 Adam Smith published â€Å"the Wealth of Nations†. The theme of (pin factory) was to divide and associate labors with a specific production activity. Furthermore, Smith has mentioned that individuals act and contribute within the production process based on self-interests. The principlesRead MoreAdvertising And Gender: male Vs Female3144 Words   |  13 Pagesto cultural ideals and stereotypes of masculinity and femininity and, at the structural level, to the sexual division of labour in institutions and organisations (Online Dictionary of the Social Sciences). The definition of gender encompasses a great deal. 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Reversal Of An Impairment Loss For Goodwill-Myassignmenthelp.Com

Question: Discuss About The Reversal Of An Impairment Loss For Goodwill? Answer: Introducation Testing the goodwill for impairment that is acquired under the business combination shall be allocated to 1 or more than 1 of the CGU of acquirer that is forecasted to provide synergies for the business combination irrespective of the fact that whether the other liabilities and assets of acquirer are allocated to CGU or particular asset. There is depreciation of intangible assets with passes of time and hence in the financial statement these assets are valued in terms of depreciation cost or after revaluation of such items. There are times when computed carrying amount for non-current assets does not equalize with the amount that are recoverable. As per AASB 136-Imapairment of assets, carrying amount of assets should not exceed its recovery amount. AASB 136-impairment defines recoverable amount as higher fair value of an asset after deducting its disposal cost or net selling price and considers its used value (Rennekamp, Rupar and Seybert 2014). The value obtain after deducting disposal cost is called fair value of the asset as per revision of AASB 136 asset impairment on 31St March, 2004. Next, a brief discussion is made on Recoverable amount, Value in use and Fair value. Recoverable accounting is defined as higher of fair value of an asset or value in use. In determination of impairment of assets, the idea of recoverable amount is used. The recoverable amount is computed in the following way- Recoverable amount gives the value in use. Fair value: The selling price of an asset in the market Cost of Disposal: incremental expenses attributing to disposal of an asset and its sale In case where company belief its asset value is impaired, it should estimate recoverable amount of fixed asset. The recoverable amount equals to its value in use for cases where fair value of an asset less than the disposal cost. The fixed assets recoverable amount equal to far value less disposal cost when company willing to sell assets. If the asset is not impaired then recoverable amount is not necessary to compute. It is the situation where recoverable amount (FV less cost of disposal) less than the carrying amount of the asset. Value in use refers to net present value (NPV) of a cash flow. Companies derived the value in use to calculate recoverable amount and hence, compute the los impaired with the asset (Michalski 2014). Future cash flow is calculated from the asset use (Robinson and Sensoy 2016). Other possible components of assets should also be considered while computing cash flow. Discount rate: It is an important component of asset value. The average capital cost of a company is calculated considering the time value of money. The rate of time value is called the discount rate. Other: Apart from discount rate, another important factor is liquidity. It is the ability of selling an asset and hence, convertibility to liquid cash. here are some supportive assumptions regarding the projection of cash flow like forecasting, budgets planning. Companies generally make a five year budget forecast and made long run projections (Hull and White 2014). Discount rate that is used in determining the present value of the assets should be one of the followings. The incremental cost of borrowing Weighted average of companys capital cost. Or other existing market borrowing rate It should be noted that, Value in use is generally lower than fair market value because of using a conservative approach. It is the selling price of an asset in the market. Fair value is the price on which both parties of transaction buyers and sellers are agreed upon without any force (Christensen and Nikolaev 2013). The selling price of a asset can easily be derived from the market. The simplest way for doing this is to compare prices of identical assets transaction in the market. The method of computing fair value of an asset is described below First task is to observe the product and its special characteristic. Conduct a study on the assets history and age of it. Four or five items should be found to proceed with the evaluation. The similar product should have some identical characteristic in terms of age, history or physical condition. The next step is to calculate the average price of the chosen similar product by using standard averaging rule. This will give an idea of the market of the chosen items. To crosscheck the derived market price, one should take the chosen sample items to the specialist in order to confirm market value (Johnson 2014). Company calculates its disposal cost of asset whenever the asset value is impaired as suggested in the standard principal of asset impairment- AASB 136 asset impairment. The company put off this liability only when it fails to determine the fair market value of the asset (Corgnati et al. 2013). The important fact that is required to be noted with regard to goodwill is that it is now prohibited for amortization. As per the IFRS 3, the goodwill is only available for analysis of impairment loss annually and amortization as well as systematic decrease now is not allowed for goodwill. For any assets that is recognized for impairment is available for reversal of impairment if the circumstances is improved or reversed. However, such reversal option under the financial statement is not available for goodwill. AASB 136 further prohibits that the reversal of goodwill with regard to the impairment loss that is recognized in earlier period will not be allowed. Further, as per AASB 136 earlier the goodwill were allowed to reverse under particular circumstances, however, that option is not available now for any organization. The reason behind that is AASB 138 on Intangible asset does not allow reversal of the internally generated goodwill. The increase, if any is there for the goodwills recoverable amount after recognition of impairment loss for that. It is likely to generate from the enhancement of goodwill that is internally generated instead of reversing the acquired goodwill. Calculation of Impairment Loss: Particulars Amount Fair Value,less, Cost to Sell $645,528 Value in Use $894,000 Recoverable Amount $894,000 (Higher of Fair Value Value in use) Less: Carrying Amount of CGU $999,000 Total Impairment Gain/(Loss) ($105,000) Allocation of Specified Impairment Loss: Particulars Carrying Amount Total Impairment Loss Less: Plant 671000 Goodwill $35,000 Balance Impairment Loss Impairment Loss Allocation as per Weightage: Particulars Carrying Amount Balance Impairment Loss Equipment $154,000 Fittings $97,000 Inventory $42,000 Total $293,000 In the books of Gali Ltd. Journal Entries Date Particulars 30/06/2017 Impairment Loss A/c. (Being assets under the specific cash generating unit impaired) Profit Loss A/c. (Being impairment loss transferred to P/L A/c.) References Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), pp.734-775. Corgnati, S.P., Fabrizio, E., Filippi, M. and Monetti, V., 2013. Reference buildings for cost optimal analysis: Method of definition and application.Applied energy,102, pp.983-993. Hull, J. and White, A., 2014. Valuing derivatives: Funding value adjustments and fair value.Financial Analysts Journal,70(3), pp.46-56. Johnson, P.F., 2014.Purchasing and supply management. McGraw-Hill Higher Education. Michalski, G., 2014. Factoring and the firm value. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment.The Accounting Review,90(2), pp.739-759. Robinson, D.T. and Sensoy, B.A., 2016. Cyclicality, performance measurement, and cash flow liquidity in private equity.Journal of Financial Economics,122(3), pp.521-543. Singleton-Green, B., 2014. Should financial reporting reflect firms business models? What accounting can learn from the economic theory of the firm.Journal of Management Governance,18(3), pp.697-706.

Social Media Abstainance free essay sample

When I was in the seventh grade, there was nothing I wanted more than a Facebook page.Investing my time in social media seemed the perfect way to relate to my classmates and to let them know me. On an Internet site, I would be able to pick and choose the parts of me that people see, so that only my wittiest comments, and most exotic, picturesque vacations were visible to this online utopian society. What I didn’t understand at the time, was that I wasn’t alone in approaching social media in this fashion. On Facebook, I only saw the most impressive parts of others lives. Pictures showed one girl in my grade vacationing in Italy, after she went on to state and regional spelling bees. What a wonderful success she must have been, how incandescently happy those experiences must have made her. Supposedly their profiles told me all about who she was: a happy seventh grade girl. We will write a custom essay sample on Social Media Abstainance or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Growing jealous of her Facebook profile, I sought to match her achievements to elicit the same reaction from the online community. What Facebook did not show, was that in reality, her nails were bitten to a quick, and she was an overwhelmed anxious student. As time wore on, she continued to post pictures of all the â€Å"good times† she had, and the cute new boyfriend. My envy grew at the thought of her popularity-at the illusion of peace of mind. By all appearances, she was thriving. My jealousy was for naught. Freshman year, despite her successful appearance, she attempted to take her own life. Facebook doesn’t show someone’s vulnerabilities or inadequacies. It creates this artificial community where people are happy, healthy and successful. The whole social media system reeks of mendacity. Unfortunately for those living online, this makes building true lasting friendships difficult. If the only parts of us we let people see are the good things, then friends won’t know who you are when you are hurting. When my Dad had a heart attack scare several months ago, I thought that I could handle everything myself. I took charge of driving my sisters around town, lending alistening ear to my mother, and picking up household responsibilities, but there was no sense of peace in trying to make a martyr of myself. Only when I revealed my hardships to my friends and invested in an authentic community could they come around me and support me through that experience. There is no benefit to hiding myself behind an intentionally false reputation for being a happy, healt hy teenage girl. Strengthening friendships and building a strong community only comes through authenticity. Social media doesn’t strengthen community, it only creates an illusion of deeper relationships. True depth can only be achieved through honest, personal interaction. For this reason, I completely abstain from social media. Most people don’t notice that I don’t exist in that dimension. Living my life in an authentic community is a significant part of my personal growth and is more valuable than keeping up my Facebook reputation.