Depreciation Essay

Depreciation Essay A method of accelerated depreciation, in which double the straight-line depreciation amount is taken the first year and then that same percentage, is applied to the un-depreciated amount in subsequent years is called double-declining-balance-method. Depreciation methods that provide a higher depreciation charge in the first year of an asset’s life and gradually decreasing charges in subsequent years are called â€Å"accelerated depreciation methods†.This may be a more realistic reflection of an asset’s actual expected benefit from the use of the asset, which many assets are most useful when they are new. One popular accelerated method is the double-declining-balance-method. Under this method the book value is multiplied by a fixed rate and is the most common rate which is use. When using the double-declining-balance-method the salvage value is not considered in determining the annual depreciation but the book value of the asset being depreciate d is never brought below its salvage value, regardless of the method used.The process continues until the salvage value or the end of the asset’s useful life is reached. In the last year of depreciation a subtraction might be needed in order to prevent book value from falling below estimated scrap value. Since double-declining- balance depreciation does not always depreciate an asset fully by its end of life some methods also compute a straight-line depreciation each year and apply the greater of two. This has the effect of converting from declining-balance depreciation to the straight-line depreciation at a midpoint in the asset’s life.

Pre-Eclampsia

Nicole McLean RN Understanding Preeclampsia Drexel University Understanding Preeclampsia Preeclampsia is a hypertensive disorder of pregnancy. â€Å"Preeclampsia complicates 3-5% of all pregnancies and continues to be a major cause of morbidity and mortality for both mother and infant† (Pettit & Brown, 2012, p. 6). The exact cause of preeclampsia is unknown. It is usually diagnosed after 20 weeks gestation. A diagnosis is made by elevated blood pressures and with or without proteinuria. The treatment of this disorder is geared towards management of symptoms, preventing seizures and controlling hypertension.I chose this topic because I am a labor and delivery nurse and find this to be a popular disorder of pregnancy. This disorder is very common among the nulliparity (first pregnancy) population. â€Å"Although the exact cause of preeclampsia remains unknown, much research effort has been exerted on the study of pathophysiological mechanisms† (Townsend & Drummond, 2011, p. 245). Pettit & Brown (2012) found that the placenta and the re-modeling of the uterine arteries is a factor in preeclamptic disease.Preeclampsia is usually diagnosed on a routine pre-natal visit during blood pressure checks and urine dips. Urine dips show the presence of protein in the urine. According to ACOG (American College of Obstetricians and Gynecologists) the criteria for diagnosing preeclampsia is a systolic blood pressure > 140mmHg or diastolic blood pressure > 90mmHg that occurs after 20 weeks gestation in a woman with previously normal blood pressure. Also, the presence of proteinuria, which is the urinary excretion of 0. g of protein or higher in a 24 – hour urine specimen (ACOG bulletin 33, 2002, p. 160). The goal of treatment is aimed towards preventing seizures and blood pressure management. â€Å"The long held principle that delivery is the only cure for preeclampsia prevails† (Townsend & Drummond, 2011, p. 299). â€Å"Thus, interventions are curre ntly designed to either deliver the fetus or make sure the mother and fetus are safe to continue the pregnancy while allowing time for fetal lung maturity to occur† (Townsend & Drummond, 2011,p. 299).In my institution, Magnesium sulfate is the gold standard of care for preeclamptic patients. We use this drug to prevent seizures and anti-hypertensives to control blood pressure. Close monitoring of these patients is crucial. Our hospital protocol involves monitoring maternal well being, which includes blood pressure checks hourly, monitoring of liver and kidney function, and obtaining daily weights at the same time each day for evaluation of tissue fluid retention. We also monitor fetal well-being by continuously monitoring the fetal heart rate with an external fetal monitor.It is important to encourage these patients to maintain a nutritious diet with moderate protein intake to compensate for the protein that may be lost in the urine. In conclusion, the most common medical comp lication of pregnancy is hypertension. The main goal is to keep the mother pregnant for as long as possible. Both the mother and baby will be closely monitored, and if the mother is term or if the baby is in distress the doctor may decide to induce labor or perform a cesarean – section.The most important thing is maternal and fetal well being. References American College of Obstetricians and Gynecologists (ACOG) Committee on Obstetric Practice. ACOG Practice Bulletin No. 33: Diagnosis and Management of Preeclampsia and Eclampsia. 99(1): 159 -167, January 2002. Pettit, F. , & Brown, M. A. (2012). The management of pre-eclampsia: What we think we know. European Journal of Obstetrics, Gynecology, and Reproductive Biology, 160(1), 6. doi:10. 1016/j. ejogrb. 2011. 09. 049 Townsend, N. S. , & Drummond, S.B. (2011). Preeclampsia: Pathophysiology and implications for care. The Journal of Perinatal & Neonatal Nursing, 25(3), 245. Intellectual Honesty Certification I certify that this assignment is presented as entirely my own intellectual work. Any words and/or ideas from other sources (e. g. printed publications, Internet sites, electronic media, other individuals, groups, or organizations) have been  properly indicated using the appropriate scholarly citation style required by the department or College.I have not submitted this assignment in its entirety to satisfy the requirements of any other course. Any parts of this assignment from other courses have been discussed thoroughly with the faculty member before this submission so that there is an understanding that I have used some of this work in a prior assignment. Student’s Signature_Nicole McLean Course Submitted_Nursing 324: Online Tools for Success Term Fall 2012 Date   November 25, 2012

Economics for Business Assignment Example | Topics and Well Written Essays - 2000 words

Economics for Business - Assignment Example This makes micro- economic environment more popular among industries which involves influencing of choice through interaction. Thus, micro- economic approach is usually adopted in educational institutions, hospitals and different charitable organizations. External market environment is much dependent on usage of resources. A supportive and adaptive micro- economic environment results in utility maximization as far as consumers are concerned, but most importantly it contributes in profit maximization of firms. By adopting micro- economic approach, business organizations could effectively manage their resource allocation among alternative possibilities. 1Since social trends and customs affect choices of people, organizations require using their resources in a much practical terms. In present times, market mechanisms are merged with state intervention. 1.2 Business objectives are important for numerous reasons. Profit making: Earning profit is the elementary objective of any business. P rofit is earned through a series of business activities. Profit making can further be categorized as ‘maximum profit’ and ‘sufficient profit’. While the former concept supports generation of artificial deficiency, excessive price hikes, adulteration, etc, the later one focuses more on sustenance, prestige and recognition, development and growth of business. In present times, most business organizations adopt the path of sustainable development merged with profit maximization objectives. Creation of customers: Irrespective of type or expansion, every business must expand their customer base. Creation of customer implies generation of potential customers. Amount of such creation is directly proportional to profit making of organization. Thus, customer base is a major determinant in framing of organizational profit- maximizing policies. Advertisements, pricing strategy, and superior quality of goods and services are popular approaches for generation of potenti al customer base. Ensuring customer satisfaction results in customer retention. Innovation: Innovation is the latest mantra in modern business scenario. Changing trends and mindsets have made people more cautious and aware about the goods and services they are purchasing. Thus, marked research, use of newer technologies, customized facilities, and varieties of products have become indispensible for modern customers. Presently, organizations are finding out ways to make use of old products in production of new ones. This contributes in satisfaction quotient of customers belonging to different age groups. Thus, from economic perspective, innovation is as important as marketing, promotion, finance and other business activities. Innovation definitely helps in expansion of business2 Scientific management is the cornerstone of business behavior of modern firms. Every organization maintains certain codes or behavioral principles. Business policy, policy implementation as well as overall be havior of a business depends on numerous aspects. Some of these are- business objective, hierarchy, span of control, labor division and specialization, managerial authority and responsibility, coherence and connection between

Corporate Social Responsibility Assignment Example | Topics and Well Written Essays - 2750 words

Corporate Social Responsibility - Assignment Example Social concerns basically focus on the issues in which the business affects the society. It is also referred to as ‘social justice’, under it the people, societies and culture are accounted for, they are protected through various social programs such as native lands, predatory lending and other forms of corporate hoarding (SRIplanner, 2011). Governance, or Corporate Governance, is not a widely known concept; however it is of major significance. It refers to the manners and ways in which a corporation is managed, incorporating issues such as transparency, executive compensation and general decision making. Hence, it reflects on how well the firm is including CSR in its policies and abiding by them (SRIplanner, 2011). 1.2. Discuss the links between an organizational Corporate Social Responsibility strategy and the organization’s internal stakeholders. The stakeholders of a business are a crucial determinant of the success of any CSR strategy. The stakeholders of a b usiness can be categorized into two broad categories of internal and external stakeholders. This section focuses on the internal stakeholders and their link with the organization CSR strategy. The internal stakeholders of any business include the shareholders, the visitors and the staff/employees of a business. Their participation in the entire strategy is a key factor for attaining success, for if the key departments or staffs do not understand the program, then they would not support it enthusiastically, therefore an error in communication with internal stakeholders or lack of their involvement can bring down the entire CSR strategy by making it weak from the inside. The offices from which the staff operates should show that the firm is...The stakeholders of a business are a crucial determinant of the success of any CSR strategy. The stakeholders of a business can be categorized into two broad categories of internal and external stakeholders. This section focuses on the internal s takeholders and their link with the organization CSR strategy. The internal stakeholders of any business include the shareholders, the visitors and the staff/employees of a business. Their participation in the entire strategy is a key factor for attaining success, for if the key departments or staffs do not understand the program, then they would not support it enthusiastically, therefore an error in communication with internal stakeholders or lack of their involvement can bring down the entire CSR strategy by making it weak from the inside. The offices from which the staff operates should show that the firm is environmentally friendly, the policies related to social endeavors should be hung around the workplace to depict importance, and the CSR efforts should be made public and transparent so that the employees and the people visiting the office can feel that they are connected to a firm that takes up responsibility and accounts for its actions. When the employees feel good about t he place they work in, there would be lesser employee turnover and increased job satisfaction, and since motivation leads to increased productivity and growth, it is a positive sign for the business.

CONTEMPORARY CASES IN PUBLIC POLICY Essay Example | Topics and Well Written Essays - 3000 words - 1

CONTEMPORARY CASES IN PUBLIC POLICY - Essay Example In its literal sense, civic engagement is the basic right given to the citizens to utilize public resources, participate in determination of the policies which will help them in seeking for the betterment of the society and helps in reforming or replacing institutions which are unable to perform effectively and efficiently. Civic engagement is integrated with having an essential relationship with the concept of public policy due to its focus on elaboration of state and governmental policies (Reuben, 2003). It interlinks all the values, skills, ideas, beliefs, concepts and attitudes which a population holds within a state and helps in the potential formation of broad cultural, social, and economic identities within a state. It is a fact that within a democratic society, citizens form the core representation of a democratic society. Application of civic engagement and community can only be found within programs which can help in implementation of various essential areas of a state†™s consistent development. Social and community collaboration involves democratic roles where individuals of various interests and ambitions can act together for discussing their concern about various issues and can help them in giving them a chance for making changes to things which they deem to be crucial. Such moves can prove to be a source of inspirations and thought provoking ideas which include neighborhood associations, school, colleges and universities where citizens can find relevant information for their community and also create a place where they can feel their voices are being heard and they can be given an opportunity for providing their own input regarding crucial governmental decisions which are of utmost interest of the public. Engagement in public discussions that is able to clarify necessities as well as certain changes which need to be made on a regular basis. Political involvement is another vey key issue which may need to be

Society and Political Sciences Essay Example | Topics and Well Written Essays - 1000 words

Society and Political Sciences - Essay Example However, in the world of sociology and study of theories, the word "welfare" is preferred over happiness. This is to say that how much value that end result has on the person, relates to how much "welfare" he gets out of it. Rights and Justice: "All human beings are born free and equal in dignity and rights. without distinction of any kind, such as race, color, sex, language, religion, political or other opinion, national or social origin, property, birth or other status. Everyone has the right to life, liberty and the security of person" says the UN Human Rights Declaration website. These three statements merely cover the first basic rights to being called human. Today, we see justice being called in accordance with the law. But, still in many places today we see assassinations of rights being made to keep the law clean, to simply have justice. This so called justice, as the book defines it, is slashing away people's throats just to do what the law feels is appropriate. The war on terror is the biggest example we have today which has led to the deterioration of man, in pursuit of dreams of "advancement" and "power". Deal terror with justice, pose war on terror, abolish capital punishment, stop child ab use, stop violence against women, have proper arms control etc are issues we deal with when we talk about law. But, most of the time, we are faced with complexities when we start defining limits and learn that things are so deeply mixed together that it's difficult to not have dilemmas when dealing with human rights and justice. Does America deal with it better than other countries, is still a question left unanswered. The Market System: This concept pertains to establishing boundaries and limits that define how economic, social and political forces interact to form a system called the Market System. With the help of a market system, coordination between these forces is maintained and given a boost as when required. It erases confusion and directs by giving away what responsibilities each role carries. According to this system, even the smallest things are not avoided and the resulting picture is complete with collective goals, control and continuity. Cost-Benefit Analysis: This relates to how governments set their regulations through the use of measuring up their decisions and options carefully. This method is called the cost-benefit analysis since each option is carefully weighed out. It is important to employ this rule, since it's essential to our existence that we think about the future as well when making decisions. The kind of effects one's decision can have on for instance our future generations is one example. When cost-benefit analysis is accurately incorporated in ruling a country or simply making any decision, it automatically becomes effective. Kantianism: This is a moral theory that was coined by Immanuel Kant. Kant proposes that intentions play a great role in praising or punishing a person's acts. A person's purpose or drive behind his action is the main factor that results in the outcome being labeled good/praise-worthy or bad/punishable. Hence, this concept relates to morality, because

Law - Directors Duties Essay Example | Topics and Well Written Essays - 1000 words

Law - Directors Duties - Essay Example With the existing emphasis on corporate social responsibility, traditional common law notions had to be revised with a codification by the Companies Act Review. The codification of the Companies Act focused on 9 main sections, which define the duties that the directors owe to their companies. The first codification is section 171, which requires the directors to act within their powers in association with the company. Section 172 sets out the duty of the directors to promote the success of the company in a way that benefits the shareholders of the company. Section 173 requires the directors to exercise independent judgment in their actions and decisions, while section 174 of the codified version of the Companies Act requires the directors to exercise reasonable care, skill and diligence in actions regarding the company. Section 175 requires the directors to avoid conflict of interest, where the methods or authorizing such conflicts have to be sanctioned by either board or shareholder approval. Section 176 requires the directors not to accept benefits from any third parties, especially if the benefits could lead to conflict of interest with the company’s articles. ... Section 182 of the Company’s Act also clearly sets out the remedies available to the shareholders or the company if a director breaches the duty to the company. As already stated, the codified duties are performed by the director for the company, which means that only the company or statutory liquidator is able to act on the director’s breach of duty. However, a shareholder is also able to bring a derivative action against the director if needed. From section 260 of the Company Act 2006, a derivative action is one that can be brought by an interested party, mainly shareholder, against a director as a remedy for breach of fiduciary duty owed to the company. Section 175 of the codified Companies Act 2006 has generated a lot of debate and interest from different parties (Hannigan, 2009). Under this section, the director must avoid any situations which can have direct or indirect conflicts with the interest of the company (Companys Act 2009). This section overlaps with othe r sections of the Companies Act, for example, it is already required that the director act in the best interests of the company, which means that the best interest would not overlap with any other interests. Previously, the rule on conflict of interest required the director to take steps to mitigate the conflict. For example, the director would be required to remove himself from board discussions, and in extreme circumstances, remove himself from the board completely (Hannigan, 2009). However, the new rule requires the director to completely avoid areas where the conflict o interest might arise, unless the board has prior notice and authorization for the conflict of interest. From the codification of this section, it is evident that there has been a lot of

Mother daughter relationship in Mary Gordon's Cleaning Up (short Essay

Mother daughter relationship in Mary Gordon's Cleaning Up (short story) - Essay Example ut working for what you receive; therefore, Loretta never bathes for fear that she would be â€Å"putting herself in the camp of the Lavins’ children† (p. xx). Although she doesn’t like children, she makes an effort to engage herself in play with the oldest child, John Lavin, as her way of â€Å"pa[ying] her board† (p. xx). She knew her mother would have expected this of her. Although it is never written that the Lavin family is anything but accommodating during Loretta’s stay, Loretta constantly feels like an outsider. She is convinced that her mother’s actions caused Martine Lavin, the matriarch of the family, and other community members to see her as an inferior person. Later, when she becomes a well-educated woman, she still feels that her old community would condemn her because of her mother’s earlier behavior. â€Å"Cleaning Up† is, in parts, consistent with Gordon’s life. In the story, Loretta attains the same leve l of education that Gordon currently has. Loretta’s pre-college schooling is better than what Gordon was provided, but both earn a Master’s degree and use it to teach. Mother Perpetua is Loretta’s greatest influence. According to an Internet biography, Gordon received the same kind of influence from Elizabeth Hardwick and Janice Thaddeus. Gordon actually considered becoming a nun, a lifestyle that Loretta also briefly contemplates. Finally, Loretta’s work ethic is similar to Gordon’s. Gordon worked to support herself, just like Loretta. Against her mother’s advice, Gordon performed secretarial work and babysat for Thaddeus to put herself through school. Gordon’s own mother, though disfigured from and afflicted with polio, also worked as a secretary to support her family because her husband wouldn’t. The fact that Loretta strives as hard as her mother would have wanted her to, makes it clear that Loretta loved her mother despite the turmoil she’d created. Even though Loretta never saw her mother again, she thinks about

Community Health Assessment Assignment Example | Topics and Well Written Essays - 1500 words

Community Health Assessment - Assignment Example Cambridge Health Alliance (CHA) activities enhance health by collaboratively addressing community health needs. In Cambridge, there exist a strongly established healthcare tradition, community partners, providers and individuals focused at meeting the local healthcare needs. Cambridge is a home to several distinguished hospitals that are ranked top nationally. Medical practitioners occasionally react to quality reports with some bit of suspicion, concerning efforts to estimate quality as thinly cloaked efforts at marketing or cost reduction. Skepticism concerning quality reports is fostered by confusion arising from many report cards, which usually present a bunch of related clinical feedback combined with steps highlighting the use of resources. Nonetheless, medical practitioners should acknowledge the necessity for quality measurement in the United States healthcare. With several facts that accompanied the project, it was not all that easy to access the health facility in terms of gaining access to their medical records as well as gain some information that they felt would expose them to security threats. Organizing the interviewees also posed some challenges since some were not ready to openly share whatever they had in mind regarding their community. Being that some facilities at the community level are situated in different locations, it was a task that involved a lot of movement in order to fill some variables. In the event of moving up and down, time was a factor that saw several days elapse since some scenarios needed to be assessed while the patient visited the facility or when people visited community facilities. Accessing hospital files as well was an issue since it needed the attention of the facility staff to aid in retrieving and accessing the relevant files. Some conclusions that were to be made based on observation were very hard to determine since the respondents themselves did not have

Social Factors in Language Learning Essay Example | Topics and Well Written Essays - 1250 words

Social Factors in Language Learning - Essay Example This paper declares that nowadays the English language undergoes several variations due to different factors. Among them people can distinguish regional, social, personal and even gender variations. The most widespread and obvious one is regional variation of the English language. This discussion explores that thanks to the popularity of American media and British culture the speakers of both models adopt certain vocabulary and pronunciation from each other. This process is commonly called accommodation. Apart from two main models of English regional variety of this language includes several dialectal variations. There are regional dialects of English both, in the USA and Great Britain. Dialects vary mostly in vocabulary and these differences are quite large and numerous. Unfortunately, this contrast between speakers sometimes leads to conflicts and bulling because one dialect is considered to be more privileged than the other. However, people should abandon this prejudice and treat everyone equally. Depending on people’s social identities, they use different types of language. There are many factors which predetermine the usage of certain constructions, words and intonation. They include the level of education, sex, occupying job and age. In some count ries with English speaking population social variation of the language does not play a huge role.

Dantes Third Circle of Hell Essay Example for Free

Dantes Third Circle of Hell Essay In Dantes The Inferno, the third circle of Hell is reserved for the gluttonous. After awaking from a faint, Dante soon finds himself in the third circle surrounded by the foul slush. He tells about the black snow falling into the dirty water. Dante also tells of the stinking dirt that festered there. In this circle lives the three-headed monster Cerberus, ripping and tearing at the sinners as they lie in the sludge. The only soul named in this circle is Ciacco, nicknamed The Hog. Ciacco was a resident of Florence who was a glutton. He tells Dante that for his offense he lies rotting like a swollen log, doomed to wallow in the mire and smell the wretched stench for all eternity. Dante, aghast at the putrid-smelling slop, tells Ciacco that the sinners agony weighs on my heart and calls my soul to tears. Although he pities Ciaccos condition, he does not hesitate to ask him for information concerning Florence, and it is Ciacco who gives Dante the first political prophecy of The Inferno. Virgil seems to be unmoved by either Ciaccos or Dantes show of feelings. Instead, he takes the opportunity to explain to Dante that as the perfection of judgement nears, both pleasure and pain will become more pronounced. Dante realizes that for the sinners in Hell, this means that the pain of their punishment will become greater. By discussing the foul sludge, the black snow falling, and the putrid scent in the air, Dante shows that those who were gluttonous on Earth will be punished by forever wallowing in the end result of their incontinence, a filthy, stinking pit of misery.